C/O

C/O stands for Certificate of Origin - an important document widely used to verify the country of origin of goods in international trade transactions and determine the tax rate. 

The exporter of goods must present all necessary documents in compliance with the corresponding conditions specified in the regulations for the C/O to be issued by the authority of the exporting country. Consequently, the importer of goods can enjoy preferential tariffs and save a significant amount of money on import duties if the valid C/O required in their importing country is duly submitted for customs clearance purposes. 

Depending on the type of goods (specifically the HS Code - an internationally standardized number for classifying goods predetermined by the authority of the exporting country) and the trade agreement, the tax rate can even be favorably reduced to 15% or 0%. Another important thing that both the exporter and the importer shall need to keep in mind is that the approved C/O shall be valid for one year from the date of issue.

Listed below are a few of the most common C/Os used to export goods from Vietnam to other countries. 

  • C/O Form AANZ (Australia - Asean - New Zealand) 
  • C/O Form AI (Asean - India) 
  • C/O Form AJ (Asean - Japan) 
  • C/O Form AK (Asean - Korea) 
  • C/O Form B (among all countries in the world)
  • C/O Form D (between ASEAN countries)
  • C/O Form E (ASEAN - China)
  • C/O Form VK (Vietnam - Korea) 
  • C/O Form VC (Vietnam - Chile) 
  • C/O Form VJ (Vietnam - Japan) 
  • C/O Form UKVFTA (Vietnam - UK) 

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