According to Decree No. 31/2018/ND-CP guiding Law on Foreign Trade Management
in terms of origin of goods: “The Certificate of Origin means a written form or
other form of equivalent legal validity granted by competent authority belonged
to country, group of countries or territories exporting the goods based on
regulations and requirements of origin, specifying origin of this goods”.
We comprehend that the Certificate of Origin (hereinafter referred
to as “C/O”) is certificate of goods origin issued by a country (export
country) to confirm goods produced and distributed by this country in the
export market in accordance with the rules of origin to create the most
favourable conditions for goods importing to other country (import country) on
tariffs. C/O is an important instrument in importing and exporting goods.
Functions of C/O
Tariff preferences: Determining the origin of goods help us
differentiate the import goods enjoyed tariff preferences to apply the preference
regime according to trade agreements as signed by the countries.
Anti-dumping duty and anti-subsidy duty application: In the event
that goods is dumped or subsidized in the market of other country, determining
the origin of goods shall make anti-dumping duty and anti-subsidy duty
application possible.
Statistics of trade and maintenance of quota system: Determining
the origin of goods make compilation on statistics of trade of country or area
easier. On this basis, competent authority of trade can maintain the quota
system.
Category of C/O
Non-preferential C/O means a ordinary C/O confirming the origin of
product from a specific country.
Preferential C/O means a C/O allowing the product eliminated or
reduced from the country’s permission such as: Generalized Systems of
Preferences (GSP), Commonwealth Preference Certificates (CPC), Common Effective
Preferential Tariff (CEPT),…
The Agency granting C/O
Ministry of Industry and Trade of Vietnam is the agency granting
Certificate of Origin directly or authorizing Vietnam Chamber of Commerce and
Industry (VCCI) or other organization to issue Certificate of Origin.
According to the prevailing law, the treaty signed by Vietnam and
the provision of import country on Certificate of Origin, the Ministry of
Industry and Trade stipulates the regulation on selection of trader, procedure
of self-certifying the origin, obligation and liability of self-certifying the
origin, inspection of the self-certifying of origin of goods exported by
traders and remedy.
Process of issuing C/O
When applying for C/O for the first time, the trader shall have to
submit dossier to competent authority.
Dossier includes:
– Request for Certificate of Origin;
– Form of C/O filled in full into 01 (one) original copy and 03
(three) copies. The original copy and one of the copies shall be sent to the
Importer by the Exporter and the Importer shall submit such instruments to
competent authority in loading port or unloading port. The second copy and the
third copy shall be saved by the agency issuing this C/O and the Exporter
respectively. In case of import country’s requirement, the applicant can
request the Agency issuing this C/O to grant more than 03 (three) copies of
C/O;
– The declaration of completing the customs procedure at competent
authority (certified copy with signature of competent persons), excepting the
case it’s not necessary for export goods to declare according to the
laws. The applicant of C/O shall have the right to submit this instrument no
more than 30 (thirty) days from the date granting C/O in case of legitimate reasons.
If necessary, the agency issuing C/O may require the applicant to
provide another instruments relating to export product such as: the declaration
of importing material; the certificate of export; sales contract; VAT invoices;
sample of material or product; bill of lading; air way bill and other
instruments relating to origin of export goods..
Relating to enterprise participating eCOSys, all instruments shall
be made by trader via electronic system and automatically transferred to agency
issuing C/O. The agency issuing C/O bases on electronic dossier to
check validity information and grant C/O to trader as soon as receiving full
dossiers in hardcopy.
The agency issuing C/O informs the result of submitting dossier
via eCOSys no later than 06 (six) working hours from receiving validity
electronic dossier.
The agency grants Certificate of Origin to trader no more than 02
(two) working hours after receiving application in hardcopy.
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