Certificate of Origin is stipulated in Decree No. 19/2006/NĐ-CP providing detailed guidelines on the Law on Commerce on Origin of goods, Circular No. 07/2006/TT-BTM guiding the procedures for issuance and management of the Certificate of Origin and some other sub-law documents. According to Clause 4 Article 3 of Decree No. 19/2006/NĐ-CP, Certificate of Origin is: “a documentary proof issued by an organization of a country or a territory of exportation of a goods on the basis of relevant regulations and requirements on origin, clearly identifying the origin of such goods”.
Especially when Vietnam export a large quantity of goods each year, Certificate of Origin is one of the most necessary documents during contracting process.
Types of Certificate of Origin:
- Form-A C/Os granted to Vietnamese products exported to countries and territories which sanction the general tariff preferences for Vietnam;
- Textile and garment C/Os granted to Vietnam’s textile and garment products exported under international agreements to which Vietnam is a contracting party;
- Handmade textile C/Os granted to Vietnam’s handmade textile products exported to the EU according to Protocol D in supplementation to the Textile and Garment Agreement between Vietnam and the EU;
- Coffee C/Os granted to Vietnam’s exported coffee products according to regulations of the World Coffee Organization;
- Assorted C/Os set out by countries of importation of Vietnamese products or provided for in other international agreements to which Vietnam is a contracting party;
- Form-B C/Os granted to Vietnam’s exported products in cases where exporters do not request the grant of any of the above-said C/O forms.
If this is the first time the enterprise apply for C/O, it shall register trader dossier and C/O application.
Trader dossier registration includes:
- Registration of specimen signature of the person authorized to sign the C/O application and specimen seal of the trader;
- The trader’s business registration certificate (a copy affixed with “true copy” stamp);
- The tax identification number registration certificate (a copy affixed with “true copy” stamp);
- The list of the trader’s production establishments (if any).
C/O application includes:
- A completely and validly filled-in C/O application;
- A completely filled-in C/O form: 01 original and 03 copies;
- The export customs declaration for which customs procedures have been carried out (a copy bearing signature of the authorized person and affixed with “true copy” stamp), except where exported goods are exempt from export customs declaration as provided for by law. In case of plausible reasons, the C/O applicant may delay the submission of this document for no more than thirty (30) days after the grant of C/O;
- And some other documents if the C/O issuance agency deems necessary: customs declaration for import of raw materials and auxiliary materials; export permit; purchase and sale contract; value-added invoices on purchase and sale of raw materials and auxiliary materials at home; seaway bills of lading; airway bills of lading and other documents proving the origin of exported products.
C/O agencies are: Vietnam Chamber of Commerce and Industry and other authorized agencies.
Duration: Does not exceed 03 working days from the date of receipt of complete and valid application.
- In case of necessity, the C/O-granting organizations may also conduct inspection at places of production when they deem that the examination of dossier sets does not provide sufficient grounds for the grant of C/Os or when they detect signs of law violation in previously granted C/Os.
- In exceptional cases where C/Os are not granted at the time of exportation due to the fault of C/O granters or force majeure circumstances or for justifiable reasons supplied by C/O applicants, C/Os may be granted later and shall be valid as from the time of goods delivery but must not exceed one (1) year counting from the date of delivery to the date of actual grant, and bear the words “ISSUED RETROACTIVELY.”
Legal consulting services on enterprises and investment at Viet An Law Firm:
- Consult about regulations and procedures related to enterprises and investment in Vietnam;
- Consult about regulations and procedures related to Business Registration Certificate, Investment Registration Certificate, sublicenses…;
- Consult about conditional business sectors and detailed conditions for each one;
- Draft, submit the application and work with state-authorized agencies when Clients authorize us;
- Consult about after-establishing issues such as contracts, Vietnamese labor, foreign labor working in Vietnam, commerce, commercial franchise, intellectual property…
If you are looking for legal advice about enterprises and investment in Vietnam, please feel free to contact Viet An Law Firm for more information!