A crucial component of international trade, Certificate of Origin (C/O) serves to authenticate the origin of goods, enabling exporters to benefit from tariff exemptions and comply with customs regulations. Understanding the C/O application is essential for businesses looking to optimize their export activities in Vietnam.
Vietnam is proactively strengthening its position in global trade by implementing 15 signed free trade agreements (FTAs) and developing more agreements. This strategy seeks to optimize the advantages of international trade and economic collaborations.
This article examines the various C/O types, their application processes, and the specific forms associated with different trade agreements to help businesses adopt the best C/O application methods.
What are Certificates of Origin?
An exporting country provides a C/O to verify that the product is manufactured and distributed in accordance with the rules of origin. This document not only confirms the origin of the goods but also enables businesses to take advantage of tariff benefits, enhance their competitive edge, and maintain customs compliance for both imported and exported products.
There are two C/O categories:
- Preferential C/Os: These are granted under bilateral or multilateral trade agreements that the exporting country is part of, allowing goods to qualify for exemptions or reductions in import duties in the importing nation; and
- Non-preferential C/Os: This type only certifies the origin of goods and does not offer tariff benefits, yet it is often essential to circumvent trade barriers like import quotas, anti-dumping regulations, and traceability requirements for products.
Who is in charge of C/O issuance?
Starting May 5, 2025, the issuance of non-preferential C/Os, Certificates of Non-Manipulation (CNMs), and Registered Exporter (REX) code registration will be exclusively handled by the C/O issuing agencies of the Ministry of Industry and Trade (MIT).
On April 21, 2025, the MIT issued Decision No. 1103/QD-BCT, revoking the previously delegated authority to issue C/O and CNMs and to process registrations for REX codes under the GSP schemes of Norway and Switzerland from the Vietnam Chamber of Commerce and Industry (VCCI). Consequently, enterprises can request the issuance of preferential C/O under FTAs and non-preferential C/O at a single MIT agency, consolidating a focal point for state management agencies regarding the origin of goods.
Conditions for C/O granting
The selection of types of C/O depends on the exported items and the country of export. Enterprises can reference the preferential taxes applicable to each item based on the different C/O forms. The C/O form that provides the most incentives should be utilized.
Common C/O Forms in Vietnam | ||
C/O Form | Related Agreement | Application* |
A | Generalized System of Preferences (GSP) | Exporting to countries that grant Vietnam tariff preferences under the GSP. |
B | No preferences | Exporting abroad, granted under non-preferential rules of origin. |
D | ASEAN Trade in Goods Agreement (ATIGA) | Exporting to other ASEAN countries. |
E | ASEAN-China Free Trade Area (ACFTA) | Exporting to China under ACFTA tax conditions. |
AK | ASEAN-Korea Free Trade Agreement (AKFTA) | Exporting to South Korea under the AKFTA for import tax reduction. |
AJ | ASEAN-Japan Comprehensive Economic Partnership Agreement (AJCEP) | Exporting to Japan when Form VJ fails to meet conditions. |
AI | ASEAN-India Free Trade Area (AIFTA) | Exporting to India for preferences under the AIFTA. |
AANZ | ASEAN-Australia-New Zealand (AANZFTA) | Exporting to Australia and New Zealand under the multilateral AANZFTA. |
VJ | Vietnam-Japan Economic Partnership Agreement (VJEPA) | Exporting goods of purely Vietnamese origin to Japan, as the VJEPA sets higher VN content requirements than AJCEP. |
VC | Vietnam – Chile Free Trade Agreement (VCFTA) | Exporting to Chile under the VCFTA. |
VK | Vietnam-Korea Free Trade Agreement (VKFTA) | Preferable compared to Form AK when seeking deeper preferences, as this is a bilateral FTA between Vietnam and South Korea. |
EAV | Vietnam-Eurasian Economic Union Free Trade Agreement (VN-EAEU) | Exporting to Russia, Belarus, Kazakhstan, Armenia, and Kyrgyzstan under the VN-EAEU |
S | Vietnam-Laos Trade Agreement (VN-Laos) | Trade across borders into Laos under the bilateral agreement. |
X | Vietnam-Cambodia Trade Agreement (VN-Cambodia) | Trade across borders into Cambodia under the bilateral agreement. |
EUR.1 | EU-Vietnam Free Trade Agreement (EVFTA) | Exporting to EU markets under the EVFTA, which requires strict compliance with the rules of origin. |
EUR.1.UK | Vietnam – UK Free Trade Agreement (UKVFTA) | Exporting to the United Kingdom of Great Britain and Northern Ireland. |
CPTPP | Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) | Preferable for exporting to CPTPP countries to enjoy tax rates from 0 to 5 percent. |
RCEP | Regional Comprehensive Economic Partnership (RCEP) | Exporting to ASEAN members and six additional countries (South Korea, Japan, India, Australia, and New Zealand). |
AHK | Asean-Hong Kong Free Trade Agreement (AHKFTA) | Exporting to Hong Kong (China) for tax preferences and easier customs clearance. |
VN-CU | Vietnam-Cuba Trade Agreement (VN-Cuba) | Exporting to Cuba under the bilateral agreement. |
(*) Applicable only to goods prescribed under specific agreements. | ||
Article 6 of Decree 31/2018/ND-CP (“Decree 31”) details the requirements for C/O applications. Accordingly, goods are considered to have an origin when they satisfy either of these two conditions:
- Wholly obtained/ Produced entirely goods: Goods are wholly obtained or produced in a country, a group of countries, or a territory; and
- Non-wholly obtained goods: Goods that are not wholly obtained or produced in a country must meet the following conditions:
- Satisfy the requirements of regional value content (RVC) and local value content (LVC) according to product-specific rules (PSR) prescribed by the MIT; or
- The HS code of input materials must differ from the HS code of the final product at the 4-digit level.
Electronic C/O declaration via Vietnam’s eCoSys website
The MIT allows online registration for C/O through its Electronic Origin Certification Management System (eCoSys), necessitating account creation for access. All registered information must be in English or chosen from the provided categories in the system.
Filing a C/O application
To apply for a C/O, businesses must complete the appropriate C/O forms in the system and ensure that all mandatory fields are filled out. These details include the importing country, export declaration number, goods consignment information, transport type, port of loading/discharge, vessel/aircraft name, transportation documents, departure dates, and goods details.
For goods detail declarations, businesses must provide their exports’ HS codes, a specific goods description, origin criterion, quantity, gross weight, invoice number and date, marks and numbers on packages, package quantity, and Free on Board (FOB) value.
If any third parties are involved, businesses must provide the names, addresses, and countries of these entities for Third Country Invoicing, Exhibition, and Back-to-Back C/O.
Upload attachments
When declaring C/O, businesses can attach supporting documents, including export declarations, transport documents, documents proving origin status, and invoices.
Submission for approval
After completing all data entry, businesses shall sign and send the applications to the Import-Export Department. Upon submission, their application status will change to “Approved”. The competent authorities will issue C/O numbers for eligible registration subsequently.
Amendment of C/O
In the C/O management and search interface, businesses can edit their application under the following circumstances.
Cases where the C/O is in draft status
In this scenario, import-export officers have not yet processed the application. The business can edit the application and await the approval results from the Import-Export department.
Cases where the C/O has been processed
Even when an import-export officer has already handled the application, the business may still make edits. However, these changes must be approved or rejected by the officer:
- If the officer approves the edits, the application status will change to “Pending Approval,” and the information will update to reflect the new modifications made by the business; and
- If the officer rejects the edits, the application will return to its original state, and the information will remain unchanged from the time before the requested modifications.
The issued C/O number will remain constant throughout this process.
C/O cancellation
Businesses can request cancellation of the C/O if issues arise. To do so, they must choose “Cancel C/O” on the system and wait for the Import-Export department to approve the cancellation request.
Vietnam Customs Department tightens C/O inspection
As global trade spats are heating up, Vietnam’s customs authorities are advancing their efforts to implement stricter control over raw material sources, aiming to stop foreign products from being inaccurately labeled as “Made in Vietnam” for export to the US and other markets.
On April 29, 2025, the Customs Department issued Decision No. 467/QD-CHQ (“Decision 467”), officially implementing a new process for checking and determining the origin of exported and imported goods. Decision 467 replaces previous documents and enhances customs management in the context of international economic integration.
Principles of inspection and determination of the origin of goods
According to Decision 467, the inspection and determination of the origin of goods must comply with the provisions of:
- 2014 Customs Laws;
- 2017 Law on Foreign Trade Management;
- Circular No. 38/2015/TT-BTC dated March 25, 2015, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018;
- Circular No. 33/2023/TT-BTC dated May 31, 2023, of the Ministry of Finance; and
- Circulars of the Ministry of Industry and Trade guiding the implementation of international treaties that Vietnam has signed or joined.
The Customs Department will be in charge of carrying out customs clearance and inspections on the basis of risk assessment and adherence to established procedures.
Procedure for checking C/Os
Decision 467 details the verification process for certificates of origin for goods:
- For paper certificates of origin (C/O): Customs officers compare the information on the customs declaration with the C/O documents. They then convert this information into an electronic format (a scanned copy with a digital signature) using the Vietnam Automated System for Seaport Customs Management (VASSCM).
- For electronic certificates of origin (C/O): If the C/O is issued through the Vietnam National Single Window (VNSA), ASEAN Single Window, or any electronic portal authorized by the exporting country’s competent authority, Vietnamese customs officers will verify the information on the customs declaration to confirm the C/O’s authenticity and determine the applicable preferential tax rate according to regulations. The customs declarant is not required to present the C/O.
- If the system fails to retrieve the C/O or encounters errors: Customs officers will take a screenshot of the error or the message indicating that no data is available. They will then guide the customs declarant in submitting additional documentation to verify the origin, either electronically or as paper documents converted to digital copies (scanned copies validated by digital signatures) through VASSCM. This ensures the authenticity of the origin documents and proper record-keeping.
Handling when detecting incomplete declaration information
In the event that the shipment has not yet passed through the customs supervision area, it should be halted at the supervision area and handled in compliance with regulations. However, if the shipment has already passed through the supervision area, a post-clearance inspection must be conducted at the Customs office, followed by the appropriate regulatory actions.
In brief
Obtaining a C/O is essential for businesses in Vietnam engaged in international trade. By understanding the different C/O types and their respective application processes, exporters can leverage trade agreements to optimize tariff benefits and ensure compliance with customs regulations.
