What are the procedures for issuance of C/O Form S in Vietnam?

Recently, the Ministry of Industry and Trade issued Circular 04/2010/TT-BCT on implementation of the rules of origin provided in the agreement between the ministry of industry and trade of the socialist republic of Vietnam and the ministry of industry and trade of the Lao people's democratic republic on rules of origin applicable to goods eligible for Vietnam-Laos preferential import tariff treatment. To be specific:

What are the procedures for issuance of C/O Form S in Vietnam?
What are the procedures for issuance of C/O Form S in Vietnam? (Internet image)

Article 8 of Circular 04/2010/TT-BCT stipulates the procedures for issuance of C/O Form S in Vietnam as follows:

  • A C/O shall be issued within three (3) working days after the C/O applicant files a complete and valid dossier, except for cases specified in Clause 2 of this Article.
  • C/O issuers may conduct verification at production establishments if they see that the dossier examination provides insufficient grounds for C/O issuance or when they detect signs of illegal acts in connection to previously issued C/O. Verifiers of C/O issuers shall make minutes of verification results and request C/O applicants and/or exporters to jointly sign these minutes. In case C/O applicants and/or exporters refuse to sign these minutes, verifiers shall write the reasons for such refusal in the minutes and sign them for certification.
  • The time limit for issuing or refusing to issue a C/O in this case is five (5) working days after the C/O applicant files a complete dossier.
  •  In the course of consideration for C/O issuance, if detecting goods that fail to satisfy requirements of origin or C/O application dossiers which are incomplete or invalid. C/O issuers shall notify such to C/O applicants under Clause 2 or Clause 3, Article 7.
  •  The verification must not impede the delivery of goods or payment by exporters, except for cases in which exporters are at fault.

More details can be found in Circular 04/2010/TT-BCT of Vietnam, which comes into force from March 5, 2010.

Nguyen Phu

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