We sign a purchase contract of a company based in US . Goods from Korea. On C / O named in Box 1 of C / O form KV is the Korean company (designated by company in US as an exporter). In box 10, Korean company also fill in their invoice number and date, month and year. However, because third party invoice of US company (not a party in FTA) shown in box 7. is this C / O valid ?
‘Based on the instructions in Appendix VIII issued with the Circular No. 40/2015 / TT-BCT dated November 18, 2015 of the Ministry of Industry and Trade:
…”8. Box 7: (number of packages, type of packages, description of goods, HS code of goods): specify the number of packages, type of packages, name of goods, HS codes of importing countries. HS codes must be at least the first 6 digits.
- Box No. 10 (number and date of the commercial invoice): specify the number and date of the commercial invoice.
- Box 13 (note):
a) Write “Non-Party Invoicing” in case a commercial invoice is issued in the territory of a non-member country. Information such as the name and country of the third country billing company must be entered in box 13. ”
Therefore, according to the above guidance, the third party invoice number and date must be shown in box 10. In the case of a company showing the 3rd party invoice number and date in b