C/O Issuance Procedure

1. Necessary steps to be taken before applying for C / O:

  • Step 1: Check if the product is of pure origin (full origin) according to the applicable regulations. If not, go to step 2;
  • Step 2: Determine the HS code of the exported product (4 or 6 first students are the basis for determining the origin of goods in accordance with regulations).
  • Step 3: Determine the country of importation of the goods from which the FTA has been signed with the Vietnam / ASEAN and / or Vietnam to enjoy the GSP tariff preferences. If yes, go to step 4;
  • Step 4: Check whether the exported product is on the list of simple (incomplete) processing steps in accordance with the applicable regulations. If so, the product will not have origin as prescribed. If not, move on to step 5.
  • Step 5: Comparing tax rates to select the C / O form (if any) to apply for, in order to ensure that the export goods enjoy the lowest import tax incentives;
  • Step 6: Check whether the exported product meets the applicable rules of origin.

VD: EU – Annex 13, Switzerland – Annex 4, Japan – Annex 5, …, ATIGA – Annex 3

  • Step 7: If the product does not meet the appropriate requirements in step 6, apply the following special provisions:

– Derogation / Tolerance / De Minimis for non-originating materials or parts;

– Regulations on bilateral pooling;

– regulation of the area;

– Other cumulation provisions and / or other relevant extension provisions.

2. Sign up for commercial documents:

To make and submit a set of trader dossiers to C / O-granting organizations for traders applying for C / O for the first time. Trader profiles include:

  • Information of traders, registration of specimen signatures of authorized persons signing C / O application forms and seal of traders, and list of traders’ production establishments (Appendix 1);
  • Business registration certificate or investment certificate or enterprise registration certificate;
  • Certificate of seal specimen registration with the police.

3. Dossiers of application for new C / O:

3.1. Export documents:

  • C / O application form (Appendix 2);
  • Record note (Appendix 3);
  • Copy of export customs declaration;
  • C / O copies have been fully filled in, as required (usually 1 original and 3 copies);
  • Sales invoice / Commercial invoice;
  • B / L or AWB copy or other transport document;

3.2. Documents proving origin:

  • Demonstration of goods of pure / whole origin: The enterprise shall make declaration according to form BK11 or / and BK12 or / and BK13 (Appendix 11)
  • Demonstration of non-pure origin of goods: List of raw materials in accordance with Annex 11 and copies of raw materials purchase documents such as import customs declaration and / or purchase invoice for raw materials Data and / or other documents in accordance with current law.
  • Some other documents (if required or requested by the relevant authorities): Quarantine certificate, catch certificate, …

4. Dossiers of application for re-grant of C / O:

  • C / O application form (Appendix 2);
  • Note cards and receipts (Appendix 3);
  • C / O copies have been fully filled in, as required (usually one original and three copies);
  • Old C / O already issued (return old C / O) or COPY C / O (for missing C / O cases);
  • Documents evidencing the reasons for requesting the re-issuance of C / O as required by customers, banks; Parties involved in the change of content on C / O or C / O are lost.

5. Declaration of C / O via network:

After the enterprises register trader dossiers, are granted unit code, and are issued C / O, data about traders will be uploaded VCCI on the website www.covcci.com.vn . For subsequent shipments, enterprises can access www.covcci.com.vn to submit C / O via internet, complete the dossier and submit the C / O application dossier at the appropriate C / O team. To be considered for faster C / O as prescribed.

In order to declare C / O online, enterprises have access to www.covcci.com.vn , click on C / O ONLINE. At the C / O ONLINE OPERATION window, enter the tax code in the MST (username); For first-time C / O online businesses, the password will be the tax code of the enterprise. After entering the username and password successfully, the business can change the password and declare the C / O through carrying the instructions.

6. Considering reduction of vouchers of raw materials and auxiliary materials in dossiers of application for C / O (Appendix 12):

The reduction of vouchers of raw materials and auxiliary materials shall be applied to enterprises directly engaged in production and / or export with large volumes and scale of production, prestige and number of C / O issued in the past years; Not to violate any regulations proving the origin of exported products; And exports of non-sensitive items to which the countries are investigating and / or imposing antidumping or countervailing duty …

7. C / O issuance process:


Attach Capacity
Don de suspense CO.docx (822) 14.57 KB
Volume 1 (Ho ton nhong) .xlsx (1329) 39.85 KB
Chapter 3 (Recordings) .xlsx (704) 18.13 KB
Volume 11 (Bang ke NVL) .xlsx (824) 156.87 KB
Section 12 (CVD) .docx (416) 20.25 KB
Chapter 2 (CO) .docx (656) 16.16 KB
Process CO capa.pdf (249) 202.43 KB