C / O is a certificate of origin of goods issued by a competent agency of the exporting country to certify that goods manufactured and distributed in the export market comply with the rules of origin.
In order to be able to enjoy tariff preferences, customs declarants need to choose C / O forms that are appropriate for their situation. Here are some common C / O forms:
1.Form D (Certificate of Origin of Vietnamese goods exported to ASEAN countries eligible for preferential tariffs under ATIGA): Form in Appendix VIII issued with Circular 22/2016 / TT-BCT.
2. Form E (Certificate of Origin of Vietnamese goods exported to ASEAN and China enjoying preferential tariff under the ASEAN-China Agreement): According to the provisions of Clause 1, Article 1 of Circular 01/2011 / TT-BCT:
- Since March 1, 2011, shipments imported into China, Brunei, Singapore, Malaysia, Thailand and Thailand want to enjoy preferential treatment of these countries under the Agreement. ACFTA regulations must use the new Form E C / O as prescribed in Circular 36/2010 / TT-BCT (see the form in Appendix III issued with Circular 36/2010 / TT-BCT).
- Shipments imported from China, Brunei, Singapore, Malaysia, Thailand and the date of arrival of goods to the border gate from March 1, 2011, if required In order to enjoy preferences under ACFTA Agreement, it is required to use a new Form E C / O as prescribed in Circular 36/2010 / TT-BCT (see the form in Appendix III issued with Circular 36/2010 / TT-BCT). .
- Shipments imported from Cambodia, Laos, Indonesia, Myanmar, the Philippines may continue using the old Form E C / O under the Decision. 12/2007 / QD-BTM until new regulations (see model in Annex V issued together with Decision No. 12/2007 / QD-BTM).
3. Form AK (Asean – Korea): Form in Annex VI-A issued together with Circular 20/2014 / TT-BCT.
4.Form AJ (Asean – Japan):
- Form of ASEAN certificate of origin in Appendix 7 issued together with Decision 44/2008 / QD-BCT.
- Form of Japanese certificate of origin in Appendix 8 issued together with Decision 44/2008 / QD-BCT.
5. Form AANZ (Asean – Australia – New Zealand): The form in Annex V-A issued together with Circular 31/2015 / TT-BCT.
6. Form AI (Asean – India): The form in Annex 5 issued together with Circular 15/2010 / TT-BCT.
7. Form VJ (Vietnam – Japan): The form in Annex 6 issued together with Circular 10/2009 / TT-BCT.
8. Form VC (Vietnam – Chile):
- Form of Vietnamese Certificate of Origin VC (in Appendix IV-A issued together with Circular 31/2013 / TT-BCT);
- Form of Certificate of origin of goods of Chile (in Appendix IV-B issued together with Circular 31/2013 / TT-BCT);
9. Form VK (Vietnam – Korea):
- A C / O VK form issued by Vietnam (in Appendix V issued together with Circular 40/2015 / TT-BCT);
- Form C / O KV issued by Korea (in Appendix VI issued together with Circular 40/2015 / TT-BCT);
10. Form EAV (Vietnam – Eurasian Economic Union): Form in Annex IV issued together with Circular 21/2016 / TT-BCT.
11. Form S (Vietnam – Laos): Form in Appendix 5 issued together with Circular 04/2010 / TT-BCT.
12. Form X (Vietnam – Cambodia):
- C / O Form X (in Appendix 1 promulgated together with Circular 17/2011 / TT-BCT), issued by the Ministry of Industry and Trade of Vietnam for goods of Vietnamese origin exported to Cambodia.
- C / O Form S (in Appendix 2 attached to Circular 17/2011 / TT-BCT), issued by the Cambodian Ministry of Trade for goods of Cambodian origin exported to Vietnam