Regarding acceptable errors on C/O

Official letter No. 1650/HQHCM-GSQL dated June 5th, 2020 of the Customs Department of Ho Chi Minh city regarding errors in marking on certificate of origin (C/O)

According to Point c.2 Clause 2 Article 26 of Circular No. 38/2015/TT-BTCstatus2 , the following errors on C/O shall be considered to be acceptable “minor differences”:

  • Spelling errors or typing errors
  • Differences in marking at items in C/O: marked by hand or computer, marked with x or √”

Accordingly, if an enterprise’s C/O has mistakes or errors as mentioned above, it may request the Sub-department of customs where the customs declaration is registered to consider accepting the C/O.


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