This list of Certificate of Origin (C/O) forms outlines the 20 most commonly used types that help Vietnamese businesses navigate international trade. In a global landscape shaped by complex trade agreements, understanding and using the right C/O can significantly reduce costs and enhance competitiveness. This article also provides detailed guidance on how to apply and verify each form effectively.
1, Classification of Certificates of Origin (C/O)
Currently, C/O certificates are divided into two main groups:
a, Preferential C/O
Issued according to bilateral or multilateral trade agreements in which Vietnam participates. It helps goods receive exemption or reduction of import duties in the importing country.
Examples:
- Form D: Used when exporting goods within the ASEAN bloc under the ATIGA Agreement. → Example: A company in Vietnam exports coffee to Thailand.
- Form E: Used in trade between ASEAN and China. → Example: Vietnam exports electronic components to China.
- CPTPP C/O: According to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership. → Example: A Vietnamese textile company exports clothing to Canada.
b, Non-preferential C/O
Only confirms the origin of goods, does not provide tariff preferences, but is still mandatory in many cases to avoid trade barriers such as:
- Import quotas
- Anti-dumping measures
- Product traceability requirements Examples:
- Vietnamese businesses exporting steel to the EU – need Non-preferential C/O to prove the products are not subject to anti-dumping duties.
- Exporting wooden furniture to the US, where proof is required that products do not originate from restricted areas (e.g., illegal logging).

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2, Detailed List of 20 Common Certificate of Origin (C/O) Forms in Vietnam
Below is a compilation of 20 certificate of origin forms commonly used by Vietnamese businesses in the export process, along with related legal documents for reference and use:
| No. | C/O Form | Related Agreement | Applicable Countries | Specific Usage Scenarios | Form Template |
| 1 | Form A | GSP | GSP countries | Businesses exporting footwear, textiles, agricultural products to the US or Switzerland, wanting tax exemption/reduction under GSP. | Template |
| 2 | Form B | No preferences | Global | When businesses export goods abroad not under FTAs, or as requested by foreign customers. | Template |
| 3 | Form D | ATIGA | ASEAN | Businesses exporting goods to Thailand, Malaysia, Indonesia, wanting to enjoy 0% tax when importing into ASEAN countries. | Template |
| 4 | Form E | ACFTA | ASEAN – China | Exporting electronic components, agricultural products, seafood… to China under ACFTA tax conditions. | Template |
| 5 | Form AK | AKFTA | ASEAN – South Korea | When businesses export goods to South Korea (footwear, agricultural products…) under ASEAN-Korea FTA for import tax reduction. | Template |
| 6 | Form AJ | AJCEP | ASEAN – Japan | Exporting processed products like wooden furniture, seafood… to Japan, if Form VJ doesn’t meet conditions. | Template |
| Template | |||||
| 7 | Form AI | AIFTA | ASEAN – India | Businesses wanting export preferences for rice, tea, coffee… to India. | Template |
| 8 | Form AANZ | AANZFTA | ASEAN – Australia, New Zealand | Exporting food, timber, light industrial products to Australia, New Zealand under multilateral FTA. | Template |
| 9 | Form VJ | VJEPA | Vietnam – Japan | Businesses exporting goods to Japan with purely Vietnamese origin (due to higher VN content requirements than AJ). | Template |
| 10 | Form VC | VCFTA | Vietnam – Chile | Exporting cashew nuts, coffee, handicrafts to Chile under bilateral agreement. | Template |
| Template | |||||
| 11 | Form VK | VKFTA | Vietnam – South Korea | Businesses choosing Form VK instead of Form AK when wanting deeper preferences due to this being a bilateral FTA between VN-SK. | Template |
| Template | |||||
| 12 | Form EAV | VN-EAEU | Vietnam – Russia, Belarus, Armenia… | Exporting goods to Russia or Kazakhstan such as agricultural products, seafood, mechanical equipment. | Template |
| 13 | Form S | VN-Laos | Vietnam – Laos | Businesses in border trade or exporting goods like construction materials, food through border gates to Laos. | Template |
| 14 | Form X | VN-Cambodia | Vietnam – Cambodia | Businesses operating in border areas, exporting household goods, construction materials to Cambodia. | Template |
| Template | |||||
| 15 | Form EUR.1 | EVFTA | Vietnam – EU | Businesses exporting agricultural products, seafood, coffee, light industrial goods to EU markets – need to comply with strict rules of origin. (Paper) | Template |
| 16 | Form EUR.1.UK | UKVFTA | Vietnam – United Kingdom of Great Britain and Northern Ireland | Exporting products like processed food, wooden furniture to the UK after Brexit. | Template |
| 17 | Form CPTPP | CPTPP | Japan, Canada, Mexico, Peru… | Businesses choosing Form CPTPP when exporting to CPTPP countries (except US) to enjoy 0-5% tax. | Template |
| 18 | Form RCEP | RCEP | China, South Korea, ASEAN, Japan… | Businesses with materials imported from China-Korea-Japan, exporting to RCEP members (e.g., South Korea). | Template |
| 19 | Form AHK | AHKFTA | ASEAN – Hong Kong (China) | Exporting high-end goods, electronics, jewelry to Hong Kong for tax preferences and easier customs clearance. | Template |
| 20 | Form VN-CU | VN-Cuba | Vietnam – Cuba | Businesses exporting medicine, medical supplies, food to Cuba under special preferences. | Template |
| 21 | Form VI | VIFTA | Vietnam – Israel | Enterprises exporting goods to Israel under the Vietnam–Israel Free Trade Agreement (VIFTA) to enjoy preferential tariff rates in accordance with the commitments. |
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2. Checklist for Verifying Certificates of Origin Before Submitting to Customs
| No. | Check Item | Check Content | Error Handling | Status |
|---|---|---|---|---|
| 1 | C/O Form | Correct C/O form for the applicable FTA (Ex: Form D, E, AI, AK,…) | – Contact the C/O issuing agency to request the correct form. | ✔️/❌ |
| 2 | Has anti-counterfeiting stamp (if paper C/O)? | – Ensure valid C/O from issuing agency. | ✔️/❌ | |
| 3 | Issued correctly by authorized agency? | – Verify with C/O issuing agency if there are issues. | ✔️/❌ | |
| 4 | Information on C/O | Exporter, importer information correct and complete (name, address)? | – Contact exporter/importer to correct information. | ✔️/❌ |
| 5 | Goods information (name, HS code, quantity, unit, description) clear, matching with Invoice & Packing List? | – Adjust information in C/O to match Invoice/Packing List. | ✔️/❌ | |
| 6 | Weight (Gross/Net) appropriate and consistent? | – Update weight if there are errors and request new C/O. | ✔️/❌ | |
| 7 | FOB value clearly stated (if necessary)? | – Correct FOB value information if missing or incorrect. | ✔️/❌ | |
| 8 | C/O Issue Date | Is the C/O issue date valid? | – Verify issue date and request reissuance if needed. | ✔️/❌ |
| 9 | Signature and Seal | Signature of C/O issuer and seal complete and clear? | – Request reissuance of C/O if signature or seal is missing. | ✔️/❌ |
| 10 | Storage and Verification | Store copy of C/O and cross-check with related documents (Invoice, Packing List)? | – Ensure all related documents are stored accurately and completely. | ✔️/❌ |
| 11 | Error Handling | If errors are detected in the C/O, prompt and effective remedial measures are needed. | – Carefully check error details and request correction from issuing agency. | ✔️/❌ |
👉 Note: Each certificate of origin form comes with specific regulations regarding format, content, and issuance process. Businesses should regularly update from the General Department of Customs or Ministry of Industry and Trade to avoid using incorrect forms.

3. Important Points When Checking C/O Certificates
To ensure validity and customs acceptance of preferences, businesses need to carefully check the form and content of C/O as follows:
a. Check External Form:
- Type of C/O clearly stated: e.g., FORM D, FORM E, etc.
- Has a unique reference number.
- Ensures correct size, color, language according to the agreement.
- Has valid signature and seal of the authorized issuing agency.
b. Check Content:
- Information matches customs declaration, invoice, bill of lading: product name, HS code, quantity, importer name,…
- HS code is accurate and matches the code declared on the customs declaration.
- Origin criteria clearly stated (WO, PE, CTH,… depending on the agreement).
- Signature – seal must match the list published by the General Department of Customs.
- Certificate of origin must be valid, typically 12 months from date of issue.
4. Benefits of Understanding and Using Certificates of Origin Correctly
- Save import tax costs thanks to preferences from FTAs.
- Shorten customs clearance time, avoid being asked for additional documents.
- Increase credibility in the eyes of foreign partners.
- Avoid legal risks, ensure transparency in import-export activities.
5. Conclusion
Mastering the various certificate of origin forms and accompanying regulations is a major advantage for businesses operating in the import-export sector. It not only helps optimize costs and ensure legal compliance but also contributes to enhancing competitiveness in the global trade environment.
👉 Always update the latest information about C/O from the Ministry of Industry and Trade and Customs Department to ensure your certificate of origin is always valid and maximally effective.
UNI Consulting Co., Ltd. has successfully assisted enterprises in C/O application with a wide range of C/O forms, from preferential certificates (Forms D, E, AK, VK, etc.) to non-preferential ones (Form B), meeting the export requirements for diverse global markets.
With a team of highly experienced specialists in customs brokerage and legal consultancy, we ensure a precise and expedited processing workflow. This enables businesses to maximize tariff advantages while ensuring full compliance with current regulations.
📞 Contact UNI Customs Consulting for free consultation:
📧 Email: uni@eximuni.com
📱 Hotline: +(84) 908-535-898 (Vietnamese) | +(84) 902-927-767 (Korean)
References:
- Circular 10/2022/TT-BCT. Link
- Circular 12/2019/TT-BTC. Link
- Circular 20/2014/TT-BCT. Link
- Decision 44/2008/QĐ-BCT. Link
- Circular 31/2015/TT-BCT. Link
- Circular 15/2010/TT-BCT. Link
- Circular 10/2009/TT-BCT. Link
- Circular 05/2015/TT-BCT. Link
- Circular 40/2015/TT-BCT. Link
- Circular 21/2016/TT-BCT. Link
- Circular 04/2010/TT-BCT. Link
- Circular 17/2011/TT-BCT. Link
- Decision 7360/QĐ-BCT. Link
- Circular 06/2020/TT-BCT. Link
- Circular 02/2021/TT-BCT. Link
- Circular 32/2022/TT-BCT. Link
- Circular 21/2019/TT-BCT. Link
