You want to apply for a C/O at VCCI (Vietnam Chamber of Commerce and Industry) to enjoy tariff preferences (low tax rates, or tax exemption depending on the relationship between the two trading countries) but don’t know how to do it? What documents do you need to prepare? Where to submit the application?… Let’s find out more about the procedure for applying for a C/O at VCCI with HML.

1. Necessary steps to be taken before requesting a C/O:

Step 1: Check whether the product is of pure origin (whole origin) according to the appropriate regulations. If not, go to step 2;

Step 2: Determine the exact HS code of the exported product (the first 4 or 6 HS digits are the basis for determining the origin of the goods according to the regulations)1;

Step 3: Determine whether the importing country has signed a Free Trade Agreement (FTA) with Vietnam/ASEAN and/or granted Vietnam GSP tariff preferences. If yes, go to step 4;

Step 4: Check whether the exported product is on the list of simple (incomplete) processing steps according to the appropriate regulations. If yes, the product will not have origin according to the regulations. If not, proceed to step 5.

Step 5: Compare tax rates to select the C/O form (if any) to request for issuance to ensure that exported goods enjoy the lowest import tax incentives;

Step 6: Check whether the exported product meets the appropriate origin regulations or not.

For example: C/O form A for export to EU – Annex 22-03, Switzerland – Annex 4, Japan – Annex 5, … or C/O form B – Appendix I – Circular 05/2018/TT-BCT

Step 7: If the product does not meet the appropriate regulations in step 6, apply the following exceptions/special provisions:

• Derogation/Tolerance/De Minimis provisions for non-originating materials or components applied according to the “Change of commodity code” criterion;
• Bilateral cumulation provisions;
• Regional cumulation provisions;
• Other cumulative provisions and/or other relevant extensions

2. Registering a trader profile (Article 13 of Decree 31/2018/ND-CP):

Prepare and submit a set of trader profiles to the C/O Issuing Organization for traders requesting to issue C/O for the first time. The trader profile includes:

• Information of the trader (Form VCCI HCM);
• Register the signature of the authorized person to sign the C/O application and the seal (Form No. 01 of Decree 31/2018/ND-CP);
• List of production facilities of the trader (Form No. 02 of Decree 31/2018/ND-CP);
• Copy of the Business Registration Certificate (Signed and stamped as a true copy of the original by the trader);
• Certificate of registration of the seal sample with the police agency (if any).

3. Application for new C/O (Article 15, Decree 31/2018/ND-CP):

Export documents:

• Application for C/O (Form No. 4 of Decree 31/20018/ND-CP);
• Recording form (Form VCCI HCM);
• Corresponding C/O form has been completed (usually 1 original and 3 copies);
• Printed copy of export customs declaration (With confirmation from the trader);
• Copy of commercial invoice (Signed, stamped as a true copy of the original by the trader);
• Copy of B/L or AWB or equivalent transport document (Signed, stamped as a true copy of the original by the trader).

Documents proving origin:

• Detailed declaration of exported goods meeting the criteria of preferential origin or non-preferential origin (Choose the appropriate declaration form of Raw Material Declaration: 8 different forms);
• Declaration of origin of the manufacturer or supplier of originating raw materials or originating goods (Appendix X of Circular 05/2018/TT-BCT);
• Customs declaration of imported raw materials and accessories used to produce exported goods (in case imported raw materials and accessories are used in the production process); Sales contract or value-added invoice for the purchase and sale of domestic raw materials and accessories (in case domestically purchased raw materials and accessories are used in the production process); Export license (if any); other necessary documents and certificates.

4. Application for re-issuance of C/O (Article 18, Decree 31/2018/ND-CP):

• Application for re-issuance of C/O (Form No. 4 of Decree 31/20018/ND-CP);
• Recording form (Form VCCI HCM);
• Corresponding C/O form has been completed (usually 1 original and 3 copies);

Cases for re-issuance of C/O are based on Article 18 of Decree 31/2018/ND-CP.

5. Online C/O declaration:

Enterprises declare C/O on the website: http://comis.covcci.com.vn and follow each step as required/instructed on the website.

Note: Before declaring C/O online, enterprises need to register a trader profile with an activated digital signature on the website: http://comis.covcci.com.vn

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Tel: +84 82 369 2828

Email: infor@hml.com.vn

Website: hml.com.vn