On August 13, 2026, the Customs Department issued Official Letter No. 20298/CHQ-GSQL on the application of tariff preferences under the ATIGA Agreement for multi-party trade transactions. Detailed guidance is as follows:
1. Regarding the inspection of certificates of origin (C/O)
Implementation shall comply strictly with the provisions of Circular No. 33/2023/TT-BTC.
Accordingly, when carrying out import customs procedures for shipments applying tariff preferences in multi-party transactions, the customs authority will inspect the validity of the C/O in accordance with the strict principles set out in Circular 33/2023/TT-BTC, such as:
- Cross-checking the third-party invoice: The customs authority will carefully inspect and cross-check information on the name and country or territory of the company issuing the third-party invoice as shown on the certificate of origin against the actual commercial invoice to ensure consistency and conformity.
- Accepting minor errors/discrepancies that do not affect the validity of the certificate of origin: such as spelling or typing errors that do not change the declared content, differences in the way boxes on the certificate are marked, differences in units of measurement on the document, differences in ink color, etc.
2. Regarding third-country invoices in multi-party transactions
Implementation shall comply with the provisions of Article 24, Appendix I of Circular No. 10/2022/TT-BCT. Specifically:
- Accepting third-party invoices: The customs authority of the importing country shall accept the certificate of origin in cases where the sales invoice is issued by a company headquartered in a third country or by an ASEAN exporter representing that company, provided that the goods meet the origin requirements.
- Guidance on declaring the C/O: The exporter shall mark the “Third country invoicing” box and record information such as the name and country of the company issuing the invoice on the C/O.
- Regarding self-certification of origin documents: An eligible exporter may declare the origin of goods on the payment statement/debit note, delivery order, or packing list of the goods in cases where the invoice is issued by a third country.
(According to Official Letter No. 20298/CHQ-GSQL dated August 13, 2026)
Related service: C/O
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