Instructions on declaring C/O form AANZ with third-party invoice

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Officers of Ha Noi Customs Department carry out customs procedures for enterprises. Photo: N.L

Accordingly, regarding C/O form AANZ with third-party invoices, Article 22, Appendix III and Section 9, Appendix V issued together with Circular 31/2015/TT-BTC (amended and supplemented in Circular 07/2020/TT-BTC) of the Ministry of Industry and Trade specifies the case of C/O third-party invoice. Accordingly, the name of company issuing the invoice is required and the name of the country issuing the invoice is not required.

Regarding replacement C/O form D, the General Department of Vietnam Customs said, Article 9, Appendix 7, Circular 22/2016/TT-BTC of the Ministry of Finance (amended and supplemented in Circular 10/2019/TT-BCT and Circular 25/2019/TT-BCT) stipulates the handling of errors on C/O, including instructions on the issuance of new C/O to replace incorrect C/O.

Based on the results of the meetings of the ASEAN countries on the case that the issue of the new C/O to replace the incorrect original C/O, the reference number of the original C/O must be declared on the new C/O. The General Department of Vietnam Customs said that it has issued dispatches instructing the local customs departments to fulfill the commitments.