Conditions to apply C/O for transit cargo, temporary import- re export in Vietnam

According to Vietnam law and legal, Certificate of Origin (C/O) is only issued for Vietnamese’s businessman, so we can not have C/O for transit cargo.

For temporary import – re export: we can apply C/O by some below cases:

– Case 1: commodity is processed/ manufactured in Vietnam with localization rate higher than 30% FOB value:

  • Commodity is processed/ manufactured in Vietnam with localization rate higher than 30% of FOB value, the VCCI  will issue C/O form B for Vietnamese’s businessman.
  • Commodity is processed/ manufactured in Vietnam with localization rate higher than 40% FOB value, the MOIT (Ministry of Industry and Trade) will be able to issue all kinds of C/O form (depends on demand of Vietnamese Businessman).

– Case 2: commodity is not processed/ manufactured in Vietnam or localization rate lower than 30% FOB value:

  • In this case, the VCCI will issue the Certificate form X (this Certificate is not a Cerftificate of Origin).
  • Exporter declares the condition of commodity in cell no.9 (Declaration by  Exporter) on the Certificate form X under the guideline of Circular 05/2018TT-BTC, effective from April 3rd, 2018.

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