What does the application dossier for issuance of C/O form S for goods imported from Laos in Vietnam include?

Below is the most important content specified in 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, issued by the Ministry of Industry and Trade of Vietnam.

What does the application dossier for issuance of C/O form S for goods imported from Laos in Vietnam include?
What does the application dossier for issuance of C/O form S for goods imported from Laos in Vietnam include? (Illustration)

Article 6 of Circular 04/2010/TT-BCT stipulates that application dossier for issuance of C/O form S for goods imported from Laos in Vietnam include:

  • A C/O application form (Annex 7, not printed herein), which has been fully and duly filled in as guided in Annex 6 (not printed herein);
  • The C/O form (Annex 5), which has been fully filled in;
  • A customs declaration for which customs procedures have been completed. For cases in which export goods are not subject to customs declaration under law, this declaration is not required;
  • The commercial invoice;
  • The bill of lading or equivalent document in case the trader has no bill of lading.

In case the customs declaration for which customs procedures have been completed and the bill of lading (or an equivalent document) are not available yet, the C/O applicant may submit these documents later but within fifteen (15) working days after the date of C/O issuance.

- When finding it necessary, the C/O issuer may request the C/O applicant to supply additional documents related to export goods, such as customs declaration of imported materials and auxiliary materials; export permit (if any); purchase and sale contract; value-added invoices for purchase and sale of domestic materials and auxiliary materials; samples of materials and auxiliary materials or export goods; description of the manufacturing process with HS headings of input materials and products (for change in tariff classification (CTC) criterion or good manufacturing or processing operation criterion); or calculation of the local value content (LVC) (for LVC criterion); and other documents for evidencing the origin of export products.

- For documents specified above, their copies bearing the signatures and true-copy stamps of heads or traders' representatives at law or authorized persons, may be provided together with their originals for comparison at the request of C/O issuers when necessary.

- For traders joining the eCOSys, their persons authorized to sign C/O applications shall declare data via eCOSys, give their e-signatures and automatically transmit them to C/O issuers. After examining application dossiers on the eCOSys, if agreeing to issue C/O, C/O issuers shall notify such via eCOSys to applying traders for submission of complete written dossiers to C/O issuers for comparison before issuing C/O.

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

Nguyen Phu

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