Vietnam: Application for issuance of Certificate of Origin (C/O)

Vietnam: Application for issuance of Certificate of Origin (C/O) (Source: Internet)

1. What is a certificate of origin (C/O)?

- "C/O" means a documentary proof issued by an issuing authority of an exporting country, group of countries, or territory based on relevant regulations and requirements on origin, clearly identifying the origin of the good.

- “back-to-back C/O (hereinafter referred to as back-to-back C/O) means a C/O, in accordance with international treaties to which Vietnam is a signatory, issued by intermediate exporting Party based on the C/O issued by the first exporting Party.

- “C/O remaining origin" means a certificate issued to a foreign good entering into bonded warehouse of Vietnam, and being exported to another country thereafter, based on the initially issued C/O.

(Clause 4, 5, 6, Article 3 of Vietnam's Decree 31/2018/ND-CP)

2. Application for issuance of C/O

Pursuant to Article 15 of Vietnam's Decree 31/2018/ND-CP, the application for issuance of C/O is as follows:

2.1. Issuance of C/O for changeable goods

If a trader applies for initial C/O or C/O of initially-exported goods or C/O of changeable goods (goods having possible changes to quantity norms, weight norms, HS codes, value and supply of input or output materials every time a C/O is issued), the application for issuance of C/O shall include:

(1) An application form for issuance of C/O which is fully completed using Form No. 04 in Appendix issued herewith;

(2) A specimen of C/O which is completed filled;

(3) A printed export customs declaration. If exported goods are exempt from customs declaration as prescribed by law, copy of customs declaration shall not be required;

(4) A copy of commercial invoice (stamped as a true copy of the original by trader);

(5) A copy of bill of lading or copy of equivalent transport document (stamped as a true copy of the original by trader) in a case where the trader has no bill of lading.

The trader is considered exempt from submission of the abovementioned document if the exported goods are shipped without bill of lading or other transport documents as prescribed by law or international practice;

(6) A detailed list of exported goods qualifying preferential rules of origin or non-preferential rules of origin using the form prescribed by the Ministry of Industry and Trade;

(7) A declaration of origin provided by manufacturer or supplier of originating material or locally produced originating good using the form prescribed by the Ministry of Industry and Trade if such material is used in subsequent stage to produce another good;

(8) A copy of good manufacturing process (stamped as a true copy of the original by trader);

(9) In exceptional circumstances, the issuing authority shall undertake an inspection visit to the manufacturing facility of trader as prescribed in Clause 1 Article 28 of Decree 31/2018/ND-CP; or require the applicant to submit copies of the following documents (stamped as a true copy of the original by trader):

+ A customs declaration of materials imported and used in production of exported goods (if imported materials are used in the production process);

+ A sale contract or VAT invoice of locally purchased materials (if locally purchased materials are used in the production process);

+ Export license (if any);

+ Other documents as deemed necessary.

2.2. Issuance of C/O for unchangeable goods

- If a trader produces and exports unchangeable goods (maintenance of quantity norms, weight norms, HS codes, value and supply of input or output materials), the application for issuance of initial C/O shall include documents prescribed in Clause 1 of Article 16 of Vietnam's Decree 31/2018/ND-CP.

Since the subsequent application for issuance of C/O, the trader is solely required to submit documents (1), (5) to agencies or organizations that issue certificates of origin. The documents in the application for issuance of C/O (6), (7), (8) must remain valid within 2 years from the date of submission.

 If any change arises within the two years, the trader must have documents (6), (7), (8) in the application for issuance of C/O to send to agencies or organizations that issue certificates of origin.

2.3. Other case

 - If the applicant has not had the documents (3), (5), the trader is entitled to submit them thereafter provided not exceeding 15 working days from the date on which the C/O is issued.

After 15 days, if the trader fails to submit additional documents, the issuing authority shall revoke or annul the C/O that has been issued as prescribed in Article 22 of Decree 31/2018/ND-CP.

- The issuing authority may require the trader to submit originals of documents in the application for issuance of C/O as prescribed in Clauses 1, 2, and 3 of Decree 31/2018/ND-CP for comparison if it has reasonable doubts as to the authenticity of these documents.

- In a case where the issuing authority considers issuing a C/O as to goods retained in bonded warehouses to be exported to Parties to which Vietnam is a signatory, apart from documents prescribed in Clause 1 of this Article, the trader must also submit the following:

+ A copy of bonded warehouse entry or discharge bearing certification of goods arriving at checkpoint of export by the customs authority (stamped as a true copy of the original by trader);

+ A copy of contract or designation of a Vietnamese trader to ship a consignment to the importer in a country, group of countries, or territory named in an international treaty to which Vietnam is a signatory (stamped as a true copy of the original by trader).

+ The issuing authority considers issuing C/O to exported goods and imported goods of exporting and processing enterprises, processing and exporting zones, bonded warehouses, free trade zones, and other separate customs zones maintaining export or import relationship with domestic zone if these goods qualify preferential rules of origin prescribed in Chapter II or non-preferential rules of origin prescribed in Chapter III of Vietnam's Decree 31/2018/ND-CP.

The application for issuance of C/O is stipulated in Clause 1 of Article 15 of Vietnam's Decree 31/2018/ND-CP.

Ngoc Nhi

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