Vietnam: C/O form E and relevant regulations (latest)

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1. General regulations on C/O Form E

According to Article 19 of Circular No. 12/2019/TT-BCT of the Ministry of Industry and Trade of Vietnam, 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. To be specific:

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

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

- 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.

- 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.

Note: 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.

2. Correction of errors on C/O (Form E)

According to Article 20 of Circular No. 12/2019/TT-BCT, neither erasures nor superimposition shall be allowed on C/O (Form E). Any alteration shall be made by striking out the erroneous materials and making any addition required. Such alterations shall be approved by an official authorized to sign the C/O (Form E) and certified with official seals of the issuing authorities. Unused spaces shall be crossed out to prevent any subsequent addition.

3. Issuance of C/O (Form E)

According to Article 21 of Circular No. 12/2019/TT-BCT, 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.

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.

4. Movement C/O (Form E)

The issuing authorities of the intermediate Party may issue a Movement C/O (Form E), if an application is made by the exporter while the product is passing through the territory of that Party, provided that:

- The importer of the intermediate Party and the exporter who applies for the Movement C/O (Form E) in the intermediate Party are the same;

- A valid original C/O (Form E) issued by the first exporting Party is presented;

- Information on the Movement C/O (Form E) includes the name of the issuing authority of the Party which issued the original C/O (Form E), date of issuance and reference number. The indicated invoice value shall be the invoice value of the products exported from the intermediate Party; and

- The total quantity of each product covered in the Movement C/O (Form E) does not exceed the total quantity of each product covered in the original C/O (Form E).

The validity of the Movement C/O (Form E) shall have the same end-date as the original C/O (Form E).

The product which is to be re-exported using Movement C/O (Form E) shall be under control of the customs authority of the intermediate Party such as the free trade zone. The products shall not undergo any further processing in the intermediate Party, except for repacking and logistics activities consistent with Article 11 of Circular No. 12/2019/TT-BCT.

5. Stolen, lost or destroyed C/O (Form E)

In the event of theft, loss or destruction of a C/O (Form E), the exporter may apply in writing to the issuing authority which issued it for the certified true copy of the original and the triplicate to be made on the basis of the export documents in its possession.

The certified true copy of the original C/O (Form E) must bear the endorsement of the words “CERTIFIED TRUE COPY” in Box 12 and the date of the original C/O (Form E). The certified true copy of the original C/O (Form E) shall be issued no later than one year from the date of issuance of the original C/O (Form E) and on condition that the exporter provides to the relevant issuing authority the triplicate copy or any proof on the issuance of the original C/O (Form E).

6. Presentation of C/O (Form E)

The original copy of the C/O (Form E) shall be submitted to the customs authority at the time of carrying out import procedures for the products concerned claiming for preferential treatment in accordance with the domestic laws and regulations of the importing Party.

7. Validity of C/O

The C/O (Form E) shall remain valid and must be submitted to the customs authority of the importing Party within 1 year from the date of its issuance.

8. Waiver of C/O (Form E)

According to Article 26 of Circular No. 12/2019/TT-BCT, in the case of the consignment of products originating in the exporting Party and not exceeding USD 200.00 FOB, the production of a C/O (Form E) shall be waived and the use of a simplified declaration by the exporter that the products in question originated in the exporting Party shall be accepted. Products sent through the post not exceeding USD 200.00 FOB shall also be similarly treated.

Waivers provided for above shall not be applicable when it is established by the customs authorities of the importing Party that the importation forms part of a series of importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the submission of a C/O or C/O (Form E).

9. Resolving unsubstantial discrepancies

According to Article 27 of Circular No. 12/2019/TT-BCT, resolving unsubstantial discrepancies is specified as follows:

- 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.

- 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.

- 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.

10. Change of destination of products

When the destination of the products exported to a specified Party is changed, before or after their arrival in the Party, the following rules shall be observed:

- If the products have already been submitted to the customs authority in the specified importing Party, the C/O (Form E) shall, by a written application of the importer, be endorsed to address the situation. The original shall be kept by the customs authority and the photocopy of the C/O (Form E) shall be provided to the importer.

- If the changing of destination occurs during transportation to the importing Party as specified in the C/O (Form E), the exporter shall apply in writing, accompanied with the issued C/O (Form E), for the new issuance of the C/O (Form E).

11. Documents supporting direct consignment

For the purpose of implementing Article 11 of this Circular, where transportation is effected through the territory of one or more non-ACFTA Parties, the following shall be submitted to the customs authority of the importing Party:

- A through Bill of Lading issued in the exporting Party;

- A C/O (Form E) issued by the relevant issuing authority of the exporting Party.

- A copy of the original commercial invoice.

- Supporting documents in evidence that the requirements of Point b Clause 2 Article 11 of this Article are being complied with.

12. Invoice issued by a third party

The customs authority of the importing Party shall accept a C/O (Form E) in cases where the sales invoice is issued either by a company located in a third country or by an ACFTA exporter for the account of the said company, provided that the product meets the requirements of the Rules of Origin for the ACFTA.

The invoice-issuing third party can be an ACFTA Party or non-ACFTA Party. The original invoice number or the third party invoice number shall be indicated in Box 10 of the C/O (Form E).

The exporter and consignee must be located in the ACFTA Parties and the third party invoice shall be attached to the C/O (Form E) when presenting the said C/O (Form E) to the customs authority of the importing Party.

Nguyen Trinh

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