Troubleshooting about electronic C / O form D

General Department of Customs issued Official Letter 3229 / TCHQ-GSQL dated May 19, 2020 on electronic C / O form D.

General Department of Customs issued Official Letter 3229 / TCHQ-GSQL dated May 19, 2020 on electronic C / O form D.
Pursuant to Article 25, Appendix 7, Circular 22/2016 / TT-BCT guiding the rules of origin in the ATIGA Agreement; Following Official Dispatch 2174 / TCHQ-GSQL dated April 12, 2019 on problems of electronic C / O, the General Department of Customs provides guidance for implementation in case a shipment contains both electronic C / O form D and C / O. O form D paper copy as follows:

In case of electronic C / O and paper C / O are issued in accordance with regulations but there is a difference of information between electronic C / O and paper C / O, specifically:

  • On electronic C / O, use electronic code tables (H87, B34 …) while paper C / O use normal unit codes (units such as pcs, tons, …).
  • The information on the electronic C / O is different from the box compared to the paper C / O, due to technical requirements or the box is dropped but the same is the content of the declaration.
  • Electronic C / O declares additional information more than C / O paper copies because electronic C / O documentation requires more detailed declarations.

(For example, excess information on quantity, description of additional declaration in box 7 on electronic C / O while on paper C / O information on quantity and weight is declared in box 9).

  • For C / O with commercial invoices issued by a third party, the third party invoice in box 10 on the electronic C / O shows both invoices (manufacturer’s invoice and party invoice third) while on paper C / O only the third-party commercial invoice number is declared.

In the cases above, the customs office is not required to verify with the C / O issuer. Customs offices shall base on electronic C / O form D to check the validity of C / O and origin of goods.

Official Letter 3229 / TCHQ-GSQL was issued on May 19, 2020.

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