Vietnam: Guidance on the latest C/O form AANZ

In order to assist Customers and Members in understanding Vietnam’s current customs regulations to better serve their work, LawNet would like to provide detailed guidance on the latest Certificate of Origin form AANZ (hereinafter referred to as C/O form AANZ) in the following article.

Chi tiết cách kê khai C/O mẫu B hàng xuất khẩu không ưu đãi

According to Vietnam’s current customs regulations, C/O form AANZ is applicable to exports under the regional free trade agreement between ASEAN countries, Australia, and New Zealand. C/O form AANZ is specified in Appendix V-A issued together with Circular No. 31/2015/TT-BCT of the Ministry of Finance of Vietnam.

C/O shall be made in the English language and print form (other than the case prescribed in Clause 15 below). The statements in the C/O correspond to appropriate supporting documents and other relevant information prescribed in Article 5 and Article 6 of this Circular. C/O details:

1. Box 1: Exporter’s name, address and importing country (Vietnam).

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

3. Top right box: C/O number (inserted by Issuing authority).  The number consists of 13 digits, which divide into 5 groups, in particular:

a) Group 1: the abbreviated name of the exporting Party which is Vietnam, including 02 letters “VN”;

b) Group 2: the abbreviated name of the importing Party under the Agreement AANZFTA, including the following 02 letters:

AU: Australia

MY: Malaysia

BN: Brunei

MM: Myanmar

KH: Cambodia

PH: Philippines

ID: Indonesia

SG: Singapore

LA: Laos

TH: Thailand

NZ: New Zealand

 

c) Group 3: the year of issue of the C/O, including 02 letters. For example: the year of issue is 2009, then inserts “09”;

c) Group 4: the Issuing authority’s name, including 02 letters. List of Issuing authorities is specified in Appendix VIII. This list shall be frequently updated by the Ministry of Industry and Trade in the event of change of any Issuing authority;

dd) Group 5: the number order of the C/O, including 05 letters;

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

For example: If the Chamber of Foreign Trade Management in Ho Chi Minh City area issued the No. 6 C/O for an export consignment  to New Zealand in 2009, the number of this C/O is: VN-NZ09/02/00006.

4. Box 3: date of departure, mean of transport (if sent by an aircraft then check “By air”, if sent by seaway then check the vessel’s name) and port of discharge.

5. Box 4: the Customs Authority at the port or place of entry shall check in appropriate box.

6. Box 5: the item number (if multiple goods are declared on the same C/O, each item shall have a specified number).

7. Box 6: marks and numbers on packages.

8. Box 7: number and kind of packages, description of goods (including HS Code (6-digits) and brand name (if applicable)).

9. Box 8: Origin conferring criterion:

Circumstances of production or manufacture in the country named in Box 11 of this form:

Insert in Box 8:

a) Goods wholly produced or obtained in a Party satisfying Point a Clause 1 Article 2 of Appendix I

WO

 

b) Goods produced entirely satisfying Point c Clause 1 Article 2 of Appendix I

PE

 

c) Goods not wholly produced or obtained in a Party, provided that the goods satisfy Article 4 of Appendix I

 

- Change in Tariff Classification (applicable CC, CTH or CTSH)

- Regional Value Content

- Regional Value Content + Change in Tariff Classification

- Other, including Specific Manufacturing or Processing Operation

Some examples for “Other”:

(i) no change in tariff classification is required provided that the good is cooked in the territory of the Parties;

(ii) no change in tariff classification is required provided that the good is produced by refining;

(iii) CTSH, except from 2523.29 through 2523.90;

(iv) origin shall be conferred to a good of this subheading that is derived from production or consumption in a Party;

(v) if the good is a result of a “chemical reaction”.

CTC


RVC

VD: CTSH + RVC 35%

Other

10. Box 9: quantity (gross weight or other measurement) and FOB value.

The FOB value is required where the origin criteria include a RVC requirement as follows:

- An exporter from an ASEAN member state must provide in Box 9 the FOB value of the goods;

- An exporter from Australia or New Zealand can complete either Box 9 or provide a separate “Exporter Declaration” stating the FOB value of the goods.

In case of goods exported from and imported by Cambodia and Myanmar, the FOB value shall be included in the C/O or the back-to-back C/O for all goods, irrespective of the origin criteria used, for two (2) years from the date of entry into force of the First Protocol or an earlier date as endorsed by the Committee on Trade in Goods.

11. Box 10: invoice number(s) and date of invoice(s) issued for importations into the importing country.

12. Box 11:

- Line 1: insert name of exporting country.

- Line 2: insert name of importing country.

- Line 3: insert place and date, name, signature and company of authorized signatory.

13. Box 12 (for the Issuing authority):  insert place and date, signature and stamp of authorize Issuing authority.

In case of granting certified true copy of original C/O, the words “CERTIFIED TRUE COPY” and date of issue shall be typed or stamped on the Box 12 of C/O as prescribed in Article 11 of Appendix III.

14. Box 13:

- Tick (P) in the box “Back-to-back Certificate of Origin” in case an Issuing authority of an immediate country grants a back-to-back C/O as prescribed in Clause 3 Article 10 of Appendix III;

-  Tick (P) in the box “Subject of third-party invoice” in cases where invoices are issued by a company whose headquarters is in a third country or an exporter for the account of that company in accordance with Article 12 of Appendix III. The number of the invoices issued by the manufacturers or the exporters and the number of the invoices issued by the trader (if known) for the importation of goods into the importing Party should by indicated in Box 10;

- Tick (P) in the box “Issued Retroactively” in the event of involuntary errors or omissions or other valid causes as provided for in Clause 2 Article 10 of Appendix III;

- Tick (P) in the box “De Minimis” if the goods are subject to Clause 1 Article 8 of Appendix I;

- Tick (P)in the box “Accumulation” in case where the good which complies with the origin requirements provided in a Party and which is used in a Party as material in the production of another good as prescribed in Article 6 of Appendix I.          

15. Other guidance:

- In case there is insufficient space on the C/O, a continuation sheet prescribed in Appendix V-B may be used;

- For multiple goods declared on the same C/O, if any good is not eligible for preferential tariff treatment, the Customs Authority shall tick in the box 4 and such good shall be circled or ticked in box 5.

- Box 13 may be ticked by hand or by computer./.

Hai Thanh

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