Guideline on Valid C / O form E issued by third party ( 2020)

Valid CO form E ( third party invoicing )

  • Company A is an export company: Seller Company in Hongkong, USA …
  • Company B: the Shipper) in China
  • Company C is the importer in Vietnam.

Company C purchases goods from company A and delivers goods from China.

The correct profile is as follows:

  1. Invoice, Packing List, Contract (Sales Contract) is signed between company C and company A. On the contract and invoice, Shipper can be shown: Company B.
  2. Invoice number and date of invoice must be shown in box 10 of form E.
  3. Bill’s box 1 could be Company A or Company B. If the box 1 on BL represents company B, if you want to show more details, you can show company A in Notify Party on Bill.
  4. On box 7 of Form E shows: The Third party: Company A
  5. Check box 13 “Third Party Invoicing”.
  6. On the declaration: The Exporter is company A and the Importer is company C.

Important Note: Goods must be delivered directly from CHINA to Vietnam ( No transit ). If not, CO will be rejected according to article 31 of 12/2019/TT-BCT.

 Article 31. Documents supporting direct consignment

For the purpose of implementing Article 11 of this Circular, where transportation is effected through the territory of one or more non-ACFTA Parties, the following shall be submitted to the customs authority of the importing Party:

1. A through Bill of Lading issued in the exporting Party;

2. A C/O (Form E) issued by the relevant issuing authority of the exporting Party.

3. A copy of the original commercial invoice.

4. Supporting documents in evidence that the requirements of Point b Clause 2 Article 11 of this Article are being complied with.

Cases when doing C / O form E

In the case that both the Seller or Exporter A company and the shipper and the Shipper B are in China.


There are 2 cases:


a. Case 1: C / O FORM E is valid and accepted for special tax incentives when and only if the above contents are present, there are points to note:


The exporter and the seller is: Company A in China
Manufacture: Company B in China
The buyer is: Company C in Vietnam

  • Invoice, Packing List, a contract is signed between company C and company A.
  • Invoice number and date of invoice must be shown in box 10 of FORM E.
  • Box 1 of CO form E show company A and Shipper on Bill show company A.
  • On box 7
    Manufacturer: Company B” can show or not show . Both is ok.
  • Box 13 does not check “Third party Invoicing”
  • The declaration shows that the exporting company is A and the importer is C.

This is a normal trade, basically when a trader buys goods from Manufacturer and manufacturer directly exports to Buyer. CO is completely valid and accepted.

b. Case 2: C / O FORM E 3 parties are suspected of being “Authorized”

  1. Company C signs a contract with Company A (the factory, the Seller exporter).
  2. Invoice, Packing List are all issue by Company A, which is Seller.
  3. In box 1 of FORM E, it shows that the exporter (Exporter) is company B.
  4. Box 7 shows: Manufacturer: Company A

Thus, the voucher shows that company C buys directly from the producer or exporter is company A, but the Company in box 1 FORM E shows that company B.
In this case, the Customs authority suspects that this is the authorized C / O FORM E and the C / O FORM E is not accepted.

Refer to below letter:

  • Letter no.113/XNK-XXHH dated 04/03/2014

3. Name in the box 1

Countries agree that the person authorized to apply for a C / O is not allowed to be named as the exporter in box 1 of the C / O form E. The name of the exporter in box 1 must match the name on the Commercial invoice excepting for third party invoice.

  • Letter no. 1424/GSQL-TH dated 29/04/2014

if name of box 1 on the C / O form E is not exporter but the authorized person .it is not in the case of an invoice issued by the third party,. So, C / O Form E is not eligible for incentives under the ACFTA Agreement.

Source: Goldtrans and vietnamthings.

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