On June 30, 2025, the Ministry of Industry and Trade issued Circular 40/2025/TT-BCT, specifically regulating the issuance of Certificates of Origin (C/O) and written approval for traders to self-certify their origin, according to Clause 6, Article 28 of Decree 146/2025/ND-CP.
1, Authority of Provincial People’s Committees:
The Provincial People’s Committees shall have the authority to assign the task of issuing various types of C/O and Letters of Approval to organizations that meet the requirements regarding human resources, expertise, and infrastructure in accordance with Article 5 of Circular 40/2025/TT-BCT.
2, Conditions for Issuance of C/O and Letters of Approval:
According to Article 5 of Circular No. 40/2025/TT-BCT, the conditions for the issuance of Certificates of Origin and Letters of Approval include:
– Availability of a qualified human resources team to carry out the issuance and implementation of C/O and Letters of Approval.
– Individuals authorized to sign C/O and Letters of Approval must be trained in rules of origin.
– The entity must have a fee collection account to fulfill financial obligations related to origin certification.
– Adequate infrastructure to connect with the eCoSys System for issuing, collecting fees, and transmitting electronic C/O data and Letters of Approval.
– A dedicated storage area and necessary equipment to safely and systematically preserve files and documents related to the issuance of C/O and Letters of Approval.
3, List of C/O forms and written approvals issued by organizations assigned by provincial-level People’s Committees
Appendix II attached to Circular No. 40/2025/TT-BCT provides a list of C/O forms and Letters of Approval that may be issued by organizations designated by the Provincial People’s Committees is as follows:
| STT | C/O Form Name and Written Approval | Name of the Circular of the Minister of Industry and Trade |
| 1 | C/O Form D and Written Approval | Circular 19/2020/TT-BCT |
| 2 | C/O Form E | Circular 12/2019/TT-BCT |
| 3 | AI Sample C/O | Circular 15/2010/TT-BCT |
| 4 | C/O Model AK | Circular 20/2014/TT-BCT |
| 5 | C/O Form AJ | Circular 37/2022/TT-BCT |
| 6 | C/O Form AANZ | Circular 31/2015/TT-BCT |
| 7 | C/O Sample AHK | Circular 21/2019/TT-BCT |
| 8 | RCEP Sample C/O | Circular 05/2022/TT-BCT |
| 9 | C/O Form EUR.1 | Circular 11/2020/TT-BCT |
| 10 | C/O Form EUR.1 UK | Circular 02/2021/TT-BCT |
| 11 | C/O CPTPP Form | Circular 03/2019/TT-BCT |
| 12 | C/O EAV Sample | Circular 21/2016/TT-BCT |
| 13 | C/O model VN-CU | Circular 08/2020/TT-BCT |
| 14 | C/O VC Sample | Circular 31/2013/TT-BCT |
| 15 | C/O Sample VK | Circular 40/2015/TT-BCT |
| 16 | C/O VJ Sample | Circular 10/2009/TT-BCT |
| 17 | C/O Form VI | Circular 11/2024/TT-BCT |
| 18 | C/O Form X | Circular 17/2011/TT-BCT |
| 19 | C/O Form S | Circular No. 04/2010/TT-BCT |
| 20 | C/O form B, A, ICO, Turkey, GSTP, BR9, DA59, Peru, Venezuela, CNM and REX code | Circular 23/2025/TT-BCT amending and supplementing a number of articles of Circular 05/2018/TT-BCT and Circular 38/2018/TT-BCT |
4, Responsibilities of Provincial People’s Committees:
- Within 90 days from the effective date of this Circular, Provincial People’s Committees shall arrange for an eligible organization to implement the issuance of Certificates of Origin (C/O) and Letters of Approval.
- Submit the following information to the Import and Export Department (Ministry of Industry and Trade): implementation document (if any), specimen seal and signature of the authorized organization and individuals, and ensure immediate updates upon any changes.
- Publicly provide guidance on the procedures for issuing C/O and Letters of Approval; ensure that traders comply with applicable regulations.
- Monitor and inspect the designated organization and handle violations in accordance with the law.
5, Enforcement effect:
This Circular shall enter into force on July 1, 2025.
(According to Circular No. 40/2025/TT-BCT dated June 22, 2025)
Related services: FTA/CO Consulting
📞 Contact UNI Customs Consulting for free consultation:
📧 Email: uni@eximuni.com
📱 Hotline: +(84) 908-535-898 (Vietnamese) | +(84) 902-927-767 (Korean)
