On August 25, 2017, the General Department of Customs issued Official Dispatch 5654/TCHQ-GSQL to guide the Provincial and City Customs Departments on several provisions of the VN-EAEV FTA Agreement concerning the EVA C/O form. To be specific::
- Type of C/O form: There is no mandatory regulation requiring the printing of declaration instructions on the back of the C/O form EAV; therefore, the C/O should not be rejected in this case.- Additional C/O declaration form in Appendix 4 of Circular 21/2016/TT-BCT:- To be used in cases where the quantity of goods cannot be fully declared on the C/O;- The customs declarant is not required to submit the additional declaration form if the goods have been fully declared on the C/O.- Do not reject the C/O in cases where there is missing information in box number 3 of the C/O.
If the customs authority has grounds to determine that at the time of applying for the C/O, the exporter had all the necessary information about the shipment's journey but did not declare it, the local Customs Department is requested to carry out a verification procedure according to regulations.
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