From September 25, 2020, Circular 19/2020/TT-BCT of the Ministry of Industry and Trade of Vietnam amending and supplementing Circulars regulating the implementation of the rules of origin of goods under the ASEAN Trade in Goods Agreement will take effect. The C/O (form D) has been revised. Below are the guidelines for declaring C/O (form D) applied from September 25, 2020.
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Guidelines for Declaring C/O (Form D) applied from September 25, 2020 in Vietnam (Illustrative Image)
.png) C/O (Form D) Template
According to Appendix III issued together with Circular 19/2020/TT-BCT guiding the declaration of C/O (Form D) issued for exported goods in Vietnam, it is stipulated that C/O must be declared in English and typed. The specific content of the C/O declaration is as follows:
1. Box No. 1: Trade name of the exporter, address, name of the exporting country (Vietnam).
2. Box No. 2: Name of the consignee, address, name of the country.
3. The top right box regarding the reference number (refer to the agency or organization issuing the C/O). The reference number consists of 13 characters, divided into 5 groups, with the specific way of recording as follows:
Group 1: Name of the exporting member country, Vietnam, consisting of 02 characters “VN”;
Group 2: Name of the importing member countries of ASEAN, consisting of 02 characters as follows:
| BN: | Brunei | MM: | Myanmar |
| KH: | Cambodia | PH: | Philippines |
| ID: | Indonesia | SG: | Singapore |
| LA: | Laos | TH: | Thailand |
| MY: | Malaysia |
Group 3: Consists of the last 02 digits of the year of issue. Example: if issued in 2020, it will be “20”;
Group 4: Organization code issuing the C/O, consisting of 02 characters. The list of organizations issuing C/O is stipulated in Appendix V attached to this Circular. This list is regularly updated by the Ministry of Industry and Trade when there is a change in the organizations issuing C/O;
Group 5: Serial number of the C/O, consisting of 05 digits;
Between group 1 and group 2 there is a hyphen. Between groups 3, 4, and 5 there is a slash “/”.
Example: The Ho Chi Minh City Export-Import Management Department issues a C/O with serial number 6 for a shipment exported to Thailand in 2020, the reference number of this C/O will be: VN-TH 20/02/00006.
4. Box No. 3: Date of departure, name of transport mode (if sent by air, write “By air”; if sent by sea, write the name of the ship and the name of the port of discharge).
5. Box No. 4: Customs authority at the port or point of entry will tick the appropriate box.
6. Box No. 5: Serial number of goods (multiple goods listed on 1 C/O, each good item has a separate serial number).
7. Box No. 6: Marking and numbers of packages.
8. Box No. 7: Number of packages, type of packages, description of goods (including quantity and HS code of the importing country).
9. Box No. 8: State the origin criteria of the goods:
| Goods produced in the country listed first in box No. 11 of the C/O | Enter in box No. 8: |
|---|---|
| Goods wholly obtained or produced entirely in the exporting country according to Article 3 of Appendix I | “WO” |
Non-wholly obtained goods according to Article 4 of Appendix I:
|
Enter the actual content, e.g., “40%” Enter specific criteria, e.g., “CC” or CTH or “CTSH” “SP” Enter specific combination criteria, e.g., “CTSH + 35%” |
| Goods satisfying paragraph 2 Article 6 Appendix I (partial accumulation) issued together with Circular 22/2016/TT-BCT | “PC x%” where “x” is the percentage of regional value content greater than 20% but less than 40%, e.g., “PC 25%” |
10. Box No. 9: Gross weight of goods (or other unit) and FOB value in case goods are exported from or imported to Cambodia, Indonesia, or Laos and use RVC criteria to determine the origin of goods.
11. Box No. 10: Number and date of the commercial invoice.
12. Box No. 11:
- First line enter the name of the country of origin of the goods in capital letters. Example: “VIET NAM”.
- Second line enter the full name of the importing country in capital letters.
- Third line enter place, date, and year of C/O application, signature of the applicant for C/O issuance.
13. Box No. 12: For the agency or organization issuing the C/O to enter the date of issuance, the signature of the authority issuing the C/O, and the seal of the agency or organization issuing the C/O.
14. Box No. 13:
- Tick the box “Third Country Invoicing” in case the commercial invoice is issued by a company headquartered in a third country, or by an ASEAN exporter representing that company. Information such as company name and country name of the invoice-issuing company must be entered in box No. 7.
- Tick the box “Back-to-Back CO” in case the competent authority of the intermediary country issues a back-to-back C/O according to regulations in paragraph 1, Article 13 of Appendix I issued together with Circular 19/2020/TT-BCT. The reference number and date of initial C/O issuance must be entered in box No. 7.
- Tick the box “Exhibitions” in case goods are sent from the exporting member country to participate in an exhibition in another country and are sold during or after the exhibition to be imported into a member country according to Article 23 of Appendix I issued together with Circular 19/2020/TT-BCT. The name and address of the exhibition venue must be recorded in box No. 2.
- Tick the box “Issued Retroactively” in case the C/O is issued later due to mistakes or oversight or other valid reasons according to paragraph 2, Article 10 of Appendix I issued together with Circular 19/2020/TT-BCT.
- Tick the box “Accumulation” in case goods of origin from one member country are used as materials in the territory of another member country to produce a finished product.
- Tick the box “Partial Accumulation” in case the regional value content of the material is less than 40% but equal to or greater than 20% and the C/O is issued for the purpose of accumulation according to paragraph 2, Article 6 of Appendix I issued together with Circular 22/2016/TT-BCT.
- Tick the box “De Minimis” if goods do not meet tariff code shift criteria but the value of materials that do not meet the tariff code shift criteria does not exceed 10% of the FOB value of the product according to Article 9 of Appendix I issued together with Circular 22/2016/TT-BCT.
- Box No. 13 can be ticked by hand or printed by computer.
15. In case there is not enough space to declare all items on the C/O, the trader may attach an additional declaration. The additional declaration must have all the information as specified from point 6 to point 13 of this Appendix. The additional declaration must be page numbered/total pages (including the C/O) and record the reference number of the C/O.
Le Vy
