In Vietnam: Is the the C/O (Form E) be invalid if HS code is different between the statements made in the C/O (Form E) and in the documents submitted to the customs authority of the importing Party?

In Vietnam: Is the the C/O (Form E) be invalid if HS code is different between the statements made in the C/O (Form E) and in the documents submitted to the customs authority of the importing Party?

Pursuant to Article 27 of the Circular 12/2019/TT-BCT stipulating resolving unsubstantial discrepancies as follows:

Resolving unsubstantial discrepancies

1. Where the origin of the product is not in doubt, unsubstantial discrepancies, such as HS code differences between the statements made in the C/O (Form E) and those made in the documents submitted to the customs authority of the importing Party shall not ipso-factor invalidate the C/O (Form E), if it does in fact correspond to the products submitted.

2. In case where the exporting Party and importing Party have unsubstantial discrepancies as indicated in Clause 1 of this Article, the products shall be released without any delay and subject to administrative measures, such as imposition of customs duties at the higher applied rate or its equivalent amount of deposit. Once the discrepancies have been resolved, the correct ACFTA rate is to be applied and any overpaid duty shall be refunded, in accordance with the domestic laws and regulations of the importing Party.

3. For multiple items declared under the same C/O (Form E), a problem encountered with one of the items listed shall not affect or delay the granting of preferential treatment and customs clearance of the remaining items. Point b Clause 1 Article 28 of this Circular may be applied to the problematic items.

As reuglations above, where the origin of the product is not in doubt, unsubstantial discrepancies, such as HS code differences between the statements made in the C/O (Form E) and those made in the documents submitted to the customs authority of the importing Party shall not ipso-factor invalidate the C/O (Form E), if it does in fact correspond to the products submitted.

Which authorities can C/O (Form E) be applied to in Vietnam?

Pursuant to Article 19 of the Circular 12/2019/TT-BCT stipulating as follows:

C/O (Form E)

1. C/O (Form E) must be in ISO A4 size paper in conformity with the specimen as shown in Annex II enclosed herewith. C/O (Form E) shall comprise one original and two copies (namely, the duplicate and triplicate copies). C/O (Form E) shall be made in English.

2. For a C/O (Form E) with multiple pages, the continuing page(s) shall follow the specimen of C/O (Form E) as prescribed in Clause 1 of this Article and bear the same signature, seal and reference number as those on the first page.

3. Each C/O (Form E) shall bear a reference number separately given to one consignment and cover one or more goods.

4. The original copy of C/O (Form E) shall be forwarded by the exporter to the importer for submission to the customs authority at the port or place of importation. The duplicate copy shall be retained by the issuing authority in the exporting Party. The triplicate copy shall be retained by the exporter.

5. In cases where a C/O (Form E) is rejected by the customs authority of the importing Party, the subject C/O (Form E) shall be marked accordingly in Box 4.

6. In cases where a C/O (Form E) is not accepted, as stated in Clause 5 of this Article, the customs authority of the importing Party shall consider the clarifications made by the issuing authority and assess whether or not the C/O (Form E) can be accepted for the granting of the preferential treatment. The clarification shall be detailed and exhaustive in addressing the grounds for denial of preferential treatment raised by the importing Party.

As regulations above, the original copy of C/O (Form E) shall be forwarded by the exporter to the importer for submission to the customs authority at the port or place of importation.

In Vietnam: Does the difference in calculation of the time of shipment to indicate “ISSUED RETROACTIVELY” affect validation of C/O (Form E)?

Pursuant to Article 21 of the Circular 12/2019/TT-BCT stipulating as follows:

Issuance of C/O (Form E)

1. C/O (Form E) shall be issued prior to or at the time of shipment. In exceptional cases where the C/O (Form E) has not been issued by the time of shipment or no later than 3 days from the date of shipment, at the request of the exporter, the C/O (Form E) shall be issued retroactively in accordance with the domestic laws and regulations of the exporting Party. The C/O (Form E) shall be issued retroactively within 12 months from the date of shipment and it is necessary to indicate “ISSUED RETROACTIVELY” in Box 13.

2. In such cases, the importer of the product who claims the preferential treatment for the product may, subject to the domestic laws and regulations of the importing Party, provide the customs authority of the importing Party with the C/O (Form E) issued retroactively.

According to Official Dispatch 207/TCHQ-GSQL in 2023 on C/O (Form E), issued by the General Department of Customs, the instructions are as follows:

On the basis of the email notification of the ASEAN Secretariat dated December 29, 2022 on the results of the 13th ACJC-WGROO meeting in ACFTA (form E). Regarding the determination of the following C/O form E, the General Department of Customs guides the Customs Departments of provinces and cities to do the following:

Rule 11 of the ASEAN-China Trade in Goods Agreement, internalized in Article 21 of Circular No. 12/2019/TT-BCT dated July 30, 2019 of the Ministry of Industry and Trade, stipulating that C/O form E is issued before or at the time of delivery. In case C/O form E is not issued at the time of delivery or no later than 3 days from the date of delivery at the request of the exporter, C/O form E shall be issued later in accordance with regulations and laws. of the exporting Member State, the C/O form E is issued later within 12 months from the date of shipment and must be checked in Box 13 where the words “ISSUED RETROACTIVELY.

Through discussion, ASEAN member countries - China agreed that the difference in the calculation of 03 days from the date of delivery to mark "Issued Retroactively" does not affect the validity of the C/O form E.

As regualtions above, the difference in calculation of the time of shipment to indicate “ISSUED RETROACTIVELY” doesn't affect validation of C/O (Form E).

Best regards!