Instruction to declare invoice numbers on C/O form D
Customs officials of Vinh Phuc Customs Branch instructed enterprises to implement procedures. Photo: N.Linh |
According to the General Department of Vietnam Customs, for commercial invoices issued by a third party, the commercial invoice numbers issued by the third party should be declared on the C/O. In the case that there is no information of invoice number of the third party, the invoice number of the manufacturer should be declared on the C/O. Third-party information such as the name of the country and address must be shown in box no.7 of the C/O.
The guidance of the General Department of Vietnam Customs is based on the provisions of Article 23, Article 25 Annex VII and Appendix VIII issued with Circular 22/2016/TT-BCT of the Ministry of Industry and Trade; The results of 28th Session of the Sub-Committee of Rules of Origin implementing the ASEAN Trade in Goods Agreement (ATIGA) and the results of the 31st Session of the Specialized Team Rules of Origin of ASEAN
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