Vietnam: Detailed guidelines for declaring C/O Form D in 2019 (latest)

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Information to be declared on the C/O:

1. Box 1: exporter’s business name, address, country (Vietnam).

2. Box 2: Consignee’s name, address, country.

3. Upper right box: reference number (entered by C/O issuer) The reference number is composed of 13 characters, divided into 5 groups. To be specific:

a) Group 1: 02 characters, the exporting Member State, which is Vietnam: VN 

b) Group 2: 02 characters, the importing Member State, which is an ASEAN country:

c) Group 3: C/O issuance year, 02 characters. Example: If the C/O is issued in 2009, enter “09”;

d) Group 4: name of C/O issuer, 02 characters. The list of C/O issuers is provided in Appendix XIII. This list will be regularly updated by the Ministry of Industry and Trade whenever there is a change of C/O issuers;   

dd) Group 5: C/O number, composed of 05 characters;

e) There is a dash “-” between Group 1 and Group 2.  There is a slash “/”Group 3, 4 and 5. 

Example: Export and Import Management Office of Ho Chi Minh City issues C/O number 6 to an export shipment to Thailand in 2009. The reference number will be: VN-TH 09/02/00006.

4. Box 3: departure date, means of transport (enter “by air” if shipped by air; enter the ship name and port of discharge if shipped by sea).

5. Box 4: ticked (√) by the customs authority at the port or place of import.

6. Box 5: item number (one for each of the items on a C/O).

7. Box 6: Marks and numbers on packages.

8. Box 7: Number and type of packages, description of goods (including quantity and HS number of the importing country).

9. Box 8: Origin criterion:

10. Box 9: gross weight (or other quantity) and FOB value where RVC is applied.

11. Box 10: Number and date of invoices.

12. Box 11:

- First line: “VIET NAM”.

- Second line: the importing country in capital letters.

- Third line: place and date of application, signature of the applicant.

13. Box 12: date of issue, signature of issuing official, stamp of issuing organization (entered by issuing official).

14. Box 13:

- Tick (√) “Third Country Invoicing” box in cases where invoices are issued by a company located in a non-member third country, or by a shipping company located in an ASEAN country as the case may be. Information such as name and country of the company issuing the invoice shall be entered in box 7.

- Tick (√) “Back-to-Back CO” box in case of Back-to-Back C/O in accordance with Article 11 of Appendix VII.

- Tick (√) “Exhibitions” box in cases where goods are sent from the exporting Member State for exhibition in another country and sold during or after the exhibition for importation into a Member State, in accordance with Article 22 of Appendix II, and enter the name and address of the exhibition in box 2.

- Tick (√) “Issued Retroactively” box in cases where the C/O is issued retroactively due to involuntary errors or omissions or other valid causes prescribed in Clause 2 Article 10 of Appendix VII.

- Tick (√) “Accumulation” box in cases where goods originating in a Member State are used in another Member State as materials for finished goods.

- Tick (√) “Partial Accumulation” box if the Regional Value Content of the material is less than 40% but more than 20% and the C/O is issued for cumulation purposes in accordance with Clause 2 Article 6 of Appendix I.

- Tick (√) “De Minimis” box if a good that does not undergo the required change in tariff classification due to the fact that some materials have the same HS numbers as those of the products but such good does not exceed 10% of the FOB value, in accordance with Article 9 of Appendix I.

15. Other instructions:

- In cases where more than one item is declared on the same C/O, the customs authority shall tick (√) the appropriate box in box 4 and such items must be circled or marked in box 5.

- Box 13 can be ticked (√) by hand or computer.

View more details at Circular No. 22/2016/TT-BCT of the Ministry of Industry and Trade of Vietnam, effective from November 15, 2016.

Hai Thanh

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