Vietnam certificate of origin: how exporters apply

A Vietnam certificate of origin is a paper that says where your goods were made. Buyers abroad and customs officers use it to decide which tax rate applies. If you export, you will meet it sooner or later. This guide explains the main types, who handles them and what to prepare.

What a certificate of origin does

A certificate of origin, often called a C/O, states that a product meets the rules to count as coming from a given country. The exporter or maker usually prepares it. A third party, such as a chamber of commerce or a government body, often certifies it. The importing country's customs office then checks it at the border.

There are two broad kinds. A preferential C/O helps you claim a lower tariff under a trade agreement. A non-preferential C/O only states the origin. Buyers may ask for it for other reasons, such as their own records or special trade measures. Each trade agreement usually has its own form, and the form names the agreement.

Sources: Wikipedia, "Certificate of origin" (meaning of a C/O, preferential and non-preferential types, role of customs).

Which form do you need?

The form depends on where the goods are going. For shipments to other ASEAN countries, the usual preferential form is Form D. It supports a claim for the low ASEAN rate under the ASEAN trade in goods rules. The older ASEAN tariff scheme asked for at least 40 percent local ASEAN content. Exporters had to get Form D from their own government. The importing customs office needs it to give the lower rate.

Other markets use other forms. Some go to countries with trade schemes of their own. Others need only a plain non-preferential certificate. Ask your buyer first which form the import side wants. Do not guess, because the wrong form can mean you pay the full tax.

The European Union and Vietnam signed a free trade agreement on 30 June 2019. It still needs approval from the Vietnamese National Assembly, so it is not yet in force and no EU preferential form can be used today. Watch for news on when it starts.

Sources: Wikipedia, "ASEAN Free Trade Area" (Form D and the 40 percent local content rule); European Commission, Trade, "Vietnam" country page (agreement signed 30 June 2019, still awaiting ratification by the Vietnamese National Assembly).

Who issues the certificate in Vietnam

The Ministry of Industry and Trade runs an online system for managing and issuing certificates of origin, called EcoSys. Its site gives guides on how to register, how to file an electronic C/O and how to use a digital signature token. It also keeps a list of the organisations that issue certificates, and it posts legal documents. Check that list before you apply, since some forms go to one body and others to another.

Rules and time limits differ by form, so confirm them with the issuing office before you apply.

Sources: EcoSys, the Ministry of Industry and Trade system for electronic origin management and certification (ecosys.gov.vn), home page and guides.

Documents to prepare

Requirements differ by form and by issuing office. Most offices ask for a similar core set of papers. Collect these before you start.

• The completed C/O form, with the same details as your invoice.
• The commercial invoice and the packing list.
• The export customs declaration, or its number.
• The bill of lading or air waybill, when you have it.
• Proof of origin for the goods, such as a bill of materials and a list of inputs with their country of origin.

For a first application, firms are often asked to register their company details with the issuing system. Allow time for this step. Keep copies of every paper, because customs abroad can ask for proof later.

Common mistakes to avoid

Most problems are small and easy to prevent. Customs officers compare the C/O with the invoice and shipping papers. They look at reference numbers, stamps and signatures. A small typing slip may be forgiven, but a clear mismatch can cause delay or a refusal of the lower tariff.

1. Check that the goods description, quantity and weight match the invoice.
2. Use the form your buyer's country asks for, not a different one.
3. Apply before the goods ship, not after, so the dates line up.
4. Keep your cost and input records. They prove the goods meet the origin rule.
5. Ask the issuing office about any step you do not understand.

This article is general information, not legal or customs advice. Rules and forms change, so confirm the current steps with the issuing office or a licensed customs agent.

Sources: Wikipedia, "Certificate of origin" (customs checks of reference numbers, signatures, stamps and invoices); EcoSys (ecosys.gov.vn).