A. DEFINITION
1. What is C/O?
C/O, standing for Certificate of Origin, means The certificate for the origin of goods. According to Article 3, Clause 4 of Decree No.31/2018/ND-CP, the certificate of goods’ origin is defined as below:
A certificate of goods’ origin is a document or equivalent legal form issued by organizations that belong to a country, a group of countries, or exporting territories, based on the principles and requirements that demonstrate the origin of that merchandise.
2. What is a C/O application?
A C/O application is a mandatory set of documents that businesses must submit to the issuing authority when applying for a Certificate of Origin.
The purpose of this C/O application is to enable customs authorities to determine and confirm the origin of goods before allowing them to be imported into their country.
B. REQUIRED DOCUMENTS FOR C/O APPLICATION:
1. Regarding the application for a C/O for the first time, for new products exported for the first time, or for fixed/non-fixed products:
The dossier for the issuance of a C/O is stated in Article 15 of Decree No.31/2018/ND-CP as follows:
- Application for a Certificate of Origin: Must be fully and accurately declared according to Form No.4 as prescribed in the Annex to Decree No.31/2018/ND-CP.
- A duly completed sample of C/O;
- A photocopy of the export customs declaration.
It is not required if: the exported goods are not subject to customs declaration under the law.
- A copy of the commercial invoice (stamped “true copy”)
- A copy of the bill of lading/ copy of equivalent transport document (stamped “true copy”);
It is not required if: the products are exported without a bill of lading or other equivalent transport document as prescribed by law and international practice.
- A detailed list of exported goods that meet the criteria of preferential origin or non-preferential origin as prescribed by the Ministry of Industry and Trade;
- A declaration of origin by the manufacturers or suppliers of raw materials or goods of origin produced domestically as prescribed by the Ministry of Industry and Trade if those materials are used for a subsequent step to produce other merchandise;
- A copy of the goods production process. (stamped “true copy”)
Special circumstances:
Case 1: Traders using imported raw materials and components in the production process are required to add the following documents:
- Import customs declaration for raw materials and components used to produce the exported goods;
- Export license (if any);
- Other certificates and documents.
Case 2: Traders using domestically purchased raw materials and components in the production process are required to add the following documents:
- The traders must submit a purchase contract or value-added invoice to purchase domestic raw materials and components.
- Export license (if any);
- Other certificates and documents.
In case of necessity, the C/O issuing organization needs to examine the production areas of traders according to Clause 1 Article 28 of Decree No.31/2018/ND-CP.
2. For the application of Certificate of Origin from the second time toward:
For businesses that have previously obtained a C/O and are now applying for another, the required documentation includes:
- Application for a Certificate of Origin: Must be fully and accurately declared according to Form No.4 as prescribed in the Annex to Decree No.31/2018/ND-CP.
- A duly completed sample of C/O;
- A photocopy of the export customs declaration.
It is not required if: the exported goods are not subject to customs declaration under the law.
- A copy of the commercial invoice (stamped “true copy”)
- A copy of the bill of lading/ copy of equivalent transport document (stamped “true copy”);
It is not required if: the products are exported without a bill of lading or other equivalent transport document as prescribed by law and international practice.
The following certificates are valid for two years from the day businesses submit the C/O application for the C/O issuing organization:
- A detailed list of exported goods that meet the criteria of preferential origin or non-preferential origin as prescribed by the Ministry of Industry and Trade;
- A declaration of origin by the manufacturers or suppliers of raw materials or goods of origin produced domestically as prescribed by the Ministry of Industry and Trade if those materials are used for a subsequent step to produce other merchandise.
- A copy of the goods production process. (stamped “true copy”)
NOTE: In these two years, traders should stay up to date with information related to the above three documents to the C/O issuing authority if there are any changes.
C. IMPORTANT CONSIDERATIONS FOR C/O APPLICATION:
1. Extended deadlines for document submission:
In case businesses fail to submit the following documents on time:
- Printed copy of the export customs declaration.
- Copy of bill of lading or equivalent transport document.
businesses can submit the above documents up to 15 days after receiving the Certificate of Origin. If the required documents are not submitted within 15 days, the issuing authority has the right to revoke or cancel the C/O, as prescribed in Decree No.31/2018/ND-CP.
2. Submission of Original Documents
According to Clause 1, Clause 2, Clause 3 Article 15 of Decree No.31/2018/ND-CP, the issuing C/O organization has the right to request enterprises to submit the original copies of the above documents for verification and comparison in case the authenticity of the documents is doubted.
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3. Additional Requirements for C/O Applications for goods sent to bonded warehouse:
Regarding goods exported to bonded warehouses in countries that are members of the international treaties to which Vietnam is a signatory, businesses must add the following documents:
- Copy of the goods import and export declaration for the bonded warehouses, with confirmation of goods’ arrival from the customs authority. (stamped “true copy”)
- Copy of the contract or document specifying that the Vietnamese trader will deliver the goods to the importer in the country, group of countries, or territory with which Vietnam has signed an international treaty.
4. Special regulations for C/O application for goods from Export Processing Zones (EPZ):
Regarding exported, and imported goods from processing enterprises, export processing zone, bonded warehouses, non-tariff zones, and other special customs areas with domestic import-export relations, a C/O can be issued to enterprises in case:
- Those goods are applied to rules of preferential origin as stipulated in Chapter II or rules of non-preferential origin in Chapter III of Decree No.31/2018/ND-CP.
- The C/O application must comply with the provisions of Clause 1 Article 15 of Decree 31/2018/ND-CP.