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).1;

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: C/O mẫu A XK sang EU – Annex 22-03, Thụy Sỹ – Annex 4, Japan – Annex 5, … hoặc C/O mẫu B – Phụ lục I – thông tư 05/2018/TT-BCT

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;
  • Regulations on regional accumulation;
  • Other cumulation provisions and / or other relevant extension provisions.

2. Sign up for commercial documents2:

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 the trader (Form VCCI HCM);
  • Register the signature sample of the person authorized to sign the C/O application and seal sample (Form No. 01 of Decree 31/2018/ND-CP);
  • List of traders' production facilities (Form No. 02 of Decree 31/2018/ND-CP);
  • Copy of Certificate of Business Registration (Signature and stamp of the original of the trader);
  • Certificate of seal sample registration with the police agency (if any).

3. Dossiers of application for new C/O:

Export documents:

  • Application for issuance of C/O (Form No. 4 of Decree 31/20018/ND-CP);
  • Recording sheet (Form VCCI HCM);
  • The corresponding C/O form has been completely declared (usually 1 original and 3 copies);
  • C/O copies have been fully filled in, as required
  • Sales invoice / Commercial invoice;
  • B / L or AWB copy or other transport document;

Documents proving origin:

  • A detailed declaration of exported goods meeting the criteria of preferential origin or non-preferential origin (Choose the appropriate form of declaration of raw materials: 8 different samples);
  • Declaration of origin of the manufacturer or supplier of originating materials or originating goods (Appendix X of TT 05/2018/TT-BCT);
  • Customs declaration of import of raw materials and auxiliary materials used to produce exported goods (in case imported raw materials and auxiliary materials are used in the production process); purchase and sale contract or value-added invoice for purchase and sale of domestic raw materials and auxiliary materials (in case of using domestically purchased raw materials and auxiliary materials in the production process); export license (if any); vouchers and other necessary documents.

4. Dossier of application for re-issuance of C/O (Article 18, Decree 31/2018/ND-CP):

  • Application for issuance of C/O (Form No. 4 of Decree 31/20018/ND-CP);
  • Recording sheet (Form VCCI HCM);
  • The corresponding C/O form has been completely declared (usually 1 original and 3 copies);

Cases of re-issuance of C/O are based on Article 18 of Decree 31/2018/ND-CP.

5. Declare C/O online:

Enterprises declare C/O on the website: http://comis.covcci.com.vn and follow each step as required/instructed at the website.

Lưu ý: Trước khi khai C/O qua mạng, doanh nghiệp cần đăng ký hồ sơ thương nhân với chữ ký số được kích hoạt trên trang web: http://comis.covcci.com.vn

 


 

1 The incorrect declaration of the product's HS code will lead to the possibility of refusing to issue a C/O in Vietnam or being refused to receive a C/O by the importing country's customs.

2 Enterprises apply for C/O for the first time or their information is changed or updated every 2 years according to regulations.

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