Circular 11: Regulations on the Declaration of EUR.1 Certificate of Origin Form of Vietnam

Regulations on declaring C/O form EUR.1 of Vietnam (illustrative image)

C/O form EUR.1 is stipulated in Annex VI issued together with Circular 11/2020/TT-BCT concerning the Rules of Origin of goods under the EVFTA Agreement. The C/O must not be erased or over-written. Corrections are made by deleting incorrect information and adding the correct information. Corrections must be accompanied by the initials of the person completing the C/O and approved by the competent authority.

Additionally, the C/O must not have gaps between sections and must have a serial number for each section. A line must be drawn immediately under the last section. Unused spaces must be crossed out to prevent the addition of information later.

Specifically, goods must be described in commercial terms and contain sufficient details to identify the goods.

Circular 11 stipulates that the competent authority of the exporting Member country checks the content of the goods description to eliminate the possibility of fraudulent information. The date of issuance of the C/O is shown in Box 11.

The C/O must be issued as soon as possible from the date of export (the declared date of shipment) and no later than three working days from this date. Besides this regulation, the C/O can be issued after the date of export under the following circumstances:

- The C/O was not issued at the time of export due to objective errors or omissions and other valid reasons.

- The exporter proves to the competent authority that the C/O was issued but was refused at the time of import due to technical errors.

- The final destination port of the goods could not be determined at the time of export but could only be determined during the course of transport, warehousing, or after splitting the shipment according to the provisions of Article 17 of Circular 11.

To obtain a C/O after the date of export according to Clause 1 of this Article, the exporter must state the date, place of export of goods, and clearly explain the reason on the application for the C/O. The agency or organization issuing the C/O will issue the retroactive C/O after verifying that the information in the application is consistent with the corresponding documents. The retroactive C/O will be indicated in Box 7 with the English phrase: “ISSUED RETROSPECTIVELY”.

In the event that the C/O is lost, misplaced, or damaged, the exporter shall submit an application for a re-issue of the C/O based on the records kept at the issuing agency or organization. This Circular stipulates that the re-issued C/O must contain in Box 7 the English phrase: “DUPLICATE”. The re-issued C/O will show the original issuance date of the C/O and will be valid from the original issuance date.

More details can be found in: Circular 11/2020/TT-BCT effective from August 1, 2020.

Thu Ba

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE