On 21 July 2025, the Import-Export Department issued Official Letter No. 866/XNK-XXHH providing specific instructions on the use of the material procurement list in the application dossier for the issuance of a Certificate of Origin (C/O).
The detailed guidance is as follows:
- For domestically sourced materials without value-added tax invoices:
- Use the material procurement list for exported goods meeting the “WO” criterion in accordance with the template provided in Appendix II of Circular No. 44/2023/TT-BTC.
- The list does not require certification by the local authority.
- Where necessary, the C/O issuing authority or organization may conduct on-site inspection and verification at the manufacturing facility or request the provision of relevant documents and records to substantiate the origin of goods (local authority certification is not mandatory).
(According to Article 15.1.i of Decree No. 31/2018/ND-CP)
(According to Official Letter No. 866/XNK-XXHH dated July 21, 2025)
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