Vietnam customs guiding on Certificate of origin Form D (invoice declaration in cell No. 10)

General Department of Vietnam Customs issued letter no.3053 / TCHQ-GSQL dated May 17, 2019 regarding problems of reporting information in cell No. 10 on C / O form D.

The General Department of Customs received the Official Letter No. 0787 / HQĐNa-GSQL dated May 3, 2019 of the Customs Department of Dong Nai province regarding the issue of invoice declaration in cell No. 10 on C / O form D. Based on regulations in Article 23, Article 25 Annex VII and Appendix VIIIB issued together with Circular No. 22/2016 / TT-BCT dated October 3, 2016 of the Ministry of Industry and Trade; Results of 28th meeting of the Rules of Rules of Origin to implement the ASEAN Trade in Goods Agreement (ATIGA) and the results of the 31st meeting of specialist group of the ASEAN Rules of Origin,  General Department of Vietnam Customs  has some comment as follows:

For C / O Form D with commercial invoices issued by a third party, the number of third party commercial invoices is declared on the C / O. In the absence of information on the invoice number of a third party, declare the invoice number of the manufacturer on the C / O. Third-party information such as the name of the country and address must be shown in box 7 on the C / O.

The General Department of Customs answers to the Customs Department of Dong Nai province to know and implement.


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