Certificate of Origin – Certificate of Origin (C/O)

Certificate of origin is an important document in import and export. It indicates the origin of the goods produced in which territory, or country.
The term in English is Certificate of Origin, often abbreviated as C/O.

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If you are an importer of goods, the most important factor is a valid C/O that will help you enjoy preferential import tax. This part can vary from a few % to several tens of %, making the amount of tax reduction can be quite large. That's why the customs officers look very carefully when you do customs procedures with shipments with C/O.

For export goods owners, the application for C/O is only in accordance with the provisions of the contract with foreign buyers. If you are an exporter, the role of the C/O is not very big, sometimes adding more procedures.

In terms of State management, the certificate of origin has a number of roles related to anti-dumping policy, price subsidies, trade statistics and maintaining the quota system... Perhaps few shippers are interested in it. this issue, so I will not discuss it further here.

Samples of Certificate of Origin
There are quite a few types of C/O, depending on the specific shipment (what type of goods, going to/from which country ...) you will determine which type of sample you need. Currently popular are the following types:

C/O form A (issued to goods exported to countries that enjoy GSP universal tariff preferences)
C/O form D (ASEAN countries)
C/O form E (ASEAN - China)
C/O form AK (ASEAN - Korea)
C/O form AJ (ASEAN - Japan)
C/O form VJ (Vietnam - Japan)
C/O form AI (ASEAN - India)
C/O form AANZ (ASEAN - Australia - New Zealand)
C/O form VC (Vietnam - Chile)
C/O form S (Vietnam - Laos; Vietnam - Cambodia)
Where to get C/O?

If you do export goods, you need to apply for a Certificate of Origin, you also need to know which agency to do the procedures.

Currently, the Ministry of Industry and Trade has the right to issue C/O. This Ministry authorizes a number of agencies and organizations to undertake this work. Each agency is granted certain types of C/O:

VCCI: issue C/O forms A, B…
Import-Export Management Departments of the Ministry of Industry and Trade: issue C/O forms D, E, AK...
The management boards of EPZs and IZs are authorized by the Ministry of Industry and Trade: issue C/O forms D, E, AK...
See more:

Look up which type of C/O is issued by which agency.
List of C/O issuers with address and phone number
Procedure for applying for C/O at VCCI
Step 1: For enterprises (DN) applying for C/O for the first time, before preparing C/O documents, they must complete a 3-page Business Profile Kit (please at the C/O Department - If apply for C/O at the VCCI HCM Branch) and return it to the C/O Department, VCCI together with 1 copy of the Business Registration License and 1 copy of the Enterprise's Tax Identification Number Registration Certificate.

Step 2: After submitting the above documents to VCCI, enterprises must prepare a complete set of documents to apply for C/O as follows:

1. Application for issuance of C/O: Fill in all the boxes on the application and bear the seal and signature of an authorized person of the enterprise.

2. Form C/O (A, B, T, Mexico, Venezuela, …): Exporters are only required to issue one type of C/O Form for each export shipment, except for the Coffee C/O Form which can be request to issue more Form A or Form B (Depending on the type of product and the exporting country, the C/O officer will advise the enterprise which C/O form to buy).

- The declared C/O includes 1 original and at least 2 copies of the C/O for the C/O issuing organization and the exporter to keep one copy each.

Note: The enterprise must type all the boxes on the Form in English, the original and the copy of the C/O must have a red seal and the signature of the person authorized to sign it (except on the C/O Form T that does not need a stamp). and signature of the enterprise).

3. Commercial Invoice (Commercial Invoice): 1 original issued by the enterprise.

4. Customs declaration of export goods: customs procedures have been completed (1 copy with red seal, signature of authorized person, and "Copy of original" mark), except for goods Exporters are not required to declare export customs declarations as prescribed by law. In case of good cause, the Exporter may submit this document later.

If deemed necessary, the C/O issuing organization may request the exporter to provide additional documents related to exported products such as:

5. Packing List: 1 original of DN

6. Bill of Lading (Bill of Lading): 1 copy with red seal, signature of the authorized person of the enterprise and the mark “Copy of original”

7. Import customs declaration (1 copy): if the enterprise imports raw materials and auxiliary materials from abroad;

or Value-added invoice for domestic purchase and sale of raw materials: if the enterprise purchases domestic materials

8. Explanatory table of the production process: For enterprises applying for C/O for the first time or goods applying for C/O for the first time, enterprises must explain the production steps into final products.

Besides, depending on each item and exporting country, the C/O officer will guide enterprises to explain according to the samples (see the section "Guide to explain products to meet origin standards" and advise on next explanatory step.

9. Other papers: such as Export License; Sale contract; Samples of raw materials, auxiliary materials or exported products; or other documents to prove the origin of the product. Depending on the item and the exporting country, the C/O officer will advise on the next steps to explain.