Vietnam: Detailed guidelines for declaration of C/O (Form E) in 2019 (latest)

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According to Circular No. 12/2019/TT-BCT of the Ministry of Industry and Trade of Vietnam, contents of the C/O form E are as follows:

1. The reference number is written in “Reference No.” in the top right box of the C/O by the C/O issuer. The reference number consists of 13 characters which are divided into 5 groups and shall be written in the C/O as follows:

- Group 1: the abbreviation of the Exporting Party (Vietnam) is “VN”

- Group 2: the abbreviations of the Importing Parties are as follows:

- Group 3: 2 digits of the year issuing the C/O. For example: if the year of issuing the C/O is 2019, write “19”.

- Group 4: 2-character symbols of the issuing authority. The list of issuing authorities is provided in Appendix IV attached to this Circular. This list will be updated and posted on www.ecosys.gov.vn; 

- Group 5: the number of the C/O, which consists of 5 digits;

There is a hyphen “-” between Group 1 and 2; a slash “/” between Group 3, 4 and 5.

For example: The second C/O issued by the Export and Import Department of Ho Chi Minh City for a consignment exported to China in 2019 will bear the number  “VN-CN 19/02/00008”.

2. Box 1: The business name, address and the country (Vietnam) of the exporter.

3. Box 2: The business name, address and the country of the importer.

4. Box 3: the departure date, vessel's name/ aircraft ("By air” in case of air freight or the name of the ship in case of sea freight) and the name of the port of discharge.

5. Box 4: left blank

6. Box 5: the item number

7. Box 6: the symbols and numbers on packages

8. Box 7: Number and types of packages, description of goods (including quantity and the 6-level HS numbers)

9. Box 8: Origin of the goods:

10. Box 9: The gross weight, the net weight or other quantity. The FOB is only written when RVC is applied.

11. Box 10: The number and date of the invoice issued for the imported consignment.

12. Box 11:

- The first line: the country of the origin or the country where the final process of production is performed;

- The second line: the name of the importing country;

- The third line: the place and date of C/O application, the name and signature of the applicant.

13. Box 12: the place and date of issuance, signature and full name of the competent issuer and stamp of the issuing authority.

14. Box 13:

- If the CO is issued retroactively, the box "Issued Retroactively” shall be checked (on the electronic C/O) or typed (on the physical C/O). An “Issued retroactively” stamp may be used if the aforementioned methods are not available.

- In cases where goods are sent from the territory of the exporting Party for exhibition in another country and sold during or after the exhibition for importation into the territory of a Party, check the “Exhibitions” box. Write the name and address of the exhibition in Box 2.

- In case a consignment is issued with the back-to-back C/O, check the box “"Movement Certificate". The value written in Box 9 is the invoice value of the products exported from the intermediate Party. Box 9 shall only be filled when RVC is applied. The name of the issuing authority for the first exporting Party, the date and the reference number of the original C/O form E shall be written in Box 7.

- In case where invoices are issued by a third country, check the box “Third Party Invoicing". Write the invoice number in Box 10. Write the name and the country of the third party invoice issuer in Box 7.

Nguyen Trinh

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