The Ultimate Guide to C/O Certification for Businesses

A Certificate of Origin (C/O) is a crucial document that proves the origin and provenance of goods, essential when exporting products to foreign markets. Understanding the process of obtaining a C/O is vital for a smooth export journey.

1Necessary Steps to Take Before Applying for a C/O

To apply for a C/O, the following steps must be completed:

Step 1 Firstly, check if your product has a pure origin (wholly obtained) according to regulations. If not, proceed to Step 2.

Step 2 Here, accurately determine the file code of the exported product. The first four or six digits of the code will be the basis for determining the origin of the goods according to legal provisions.

Step 3 Once the product code is determined in Step 2, identify the importing country for the goods.

Note: The importing country must have a Free Trade Agreement (FTA) with Vietnam/ASEAN, and Vietnam should benefit from their Generalized System of Preferences (GSP) for lower import tariffs. If this is the case, continue to Step 4.

Step 4 Check if the exported product is on the list of processed products with appropriate or inappropriate processes, as per regulations. If it is deemed inappropriate, proceed to Step 5.

Step 5 To ensure your exported product receives the lowest import tax rates, don’t skip this step. Compare tax rates and choose the appropriate C/O template (if available), and request the issuance of the certificate.

Step 6 Verify if the exported product meets the appropriate origin criteria, such as Switzerland – Annex 4, Japan – Annex 5, C/O Form A for exports to the EU – Annex 22-03, etc.

Step 7 If the exported product does not meet the appropriate origin criteria in Step 6, some exceptions can be applied, including:

– Raw materials or components without a specified origin can be treated according to the “Change of Tariff Heading” criterion.
– Bilateral and regional cumulation provisions.
– Other relevant extended or cumulation provisions.

2Procedure for Issuing the Certificate of Origin (C/O)

Step 1 Register Trader’s Profile with the Vietnam Chamber of Commerce and Industry

For businesses applying for a Certificate of Origin for the first time, they must register their trader’s profile with the competent authority or organization issuing the Certificate of Origin. A complete and valid trader’s profile includes:

– A copy of the business registration certificate, certified as a true copy by the trader.

– Registration of the signature and seal samples of the following: The legal representative of the trader, the authorized person to sign the application for the Certificate of Origin, and the person signing the Certificate of Origin.

Step 2 Submit the Application for the Certificate of Origin (C/O)

In the case of a trader applying for a Certificate of Origin for the first time, or for a non-fixed product, or for the first export of a product, the application for the Certificate of Origin (C/O) shall include:

– A completed application form for the Certificate of Origin.

– The appropriate C/O template, completed in full.

– Export declaration: A printout of the customs export declaration. If, according to the law, the exported product is not subject to customs declaration, a copy of the customs declaration is not required.

– A copy of the commercial invoice, certified as a true copy by the trader.

– A copy of the bill of lading or equivalent transport document, certified as a true copy by the trader. However, if the goods are delivered without using a bill of lading or other transport document according to international practice or legal regulations, this document is not required.

– A detailed list of exported goods meeting the preferential or non-preferential origin criteria.

– A declaration of origin, required if the exported raw materials will be used in a subsequent process to produce another product.

– A copy of the production process flowchart, certified as a true copy by the trader, with explanations of the steps to produce the final product.

– Other documents: In some cases, the competent authority or organization issuing the Certificate of Origin may request the applicant to supplement other documents, such as copies of the import customs declaration for raw materials, auxiliary materials used in the production of exported goods, domestic purchase contracts or VAT invoices for the purchase of raw materials, auxiliary materials, export licenses (if any), etc.

Note:
– All documents prepared in the application for the Certificate of Origin will be valid for two years from the date the trader submits them to the competent authority or organization. If there are any changes during this period, the trader must update and supplement the application for the Certificate of Origin.
– If there is any doubt about the authenticity of certain documents, the competent authority or organization issuing the Certificate of Origin has the right to request the trader to provide the original for verification.

If the business prepares a complete set of documents, the process of issuing the Certificate of Origin will typically take 2-3 business days.

We hope that this information will assist enterprises in completing the C/O procedure more efficiently, quickly, and conveniently.