C/O (Form AHK) in the Asean – Hong Kong, China Free Trade Agreement

On November 08, 2019, the Ministry of Industry and Trade of Vietnam issued Circular No. 21/2019/TT-BCT prescribing Rules of Origin in the Asean – Hong Kong, China Free Trade Agreement (hereinafter referred to as “AHKFTA”).

According to Circular No. 21/2019/TT-BCT of the Ministry of Industry and Trade of Vietnam, in order to be granted preferential tariff treatment, the goods must be supported by a C/O (Form AHK) issued by an issuing authority designated by the exporting Party. The format of the C/O (Form AHK) shall follow the form in Appendix II.

The C/O (Form AHK) shall comprise one original and two copies. The C/O (Form AHK) shall:

- be in hardcopy;

- bear a unique reference number separately given by each C/O issuing authority;

- be in the English language; and

- bear an authorized signature and official seal of the C/O issuing authority. The signature and official seal may be applied electronically.

Multiple goods declared on the same C/O (Form AHK) shall be allowed, provided that each good is originating in its own right.

View more details at Circular No. 21/2019/TT-BCT of the Ministry of Industry and Trade of Vietnam, effective from December 23, 2019.

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