Some notes for records with A/K form C/O

VCN- The General Department of Customs has announced to Customs Departments in provinces and cities to implement a number of contents related to the AK form C/O and to implement the results of the 23rd meeting: Rules of origin Group and Customs procedures in the framework of the Commission implementing the 14 ASEAN-South Korea free trade Agreement.
some notes for records with ak form c o
Specialized activities at the Bien Hoa Customs Branch. Photo: N.Hien.

Accordingly, for the back to back A/K form C/O: back to back C/O takes effect within 12 months from the date of issuance of the first original C/O. In particular, box No. 7 of the back to back C/O-back must express the reference number and the date of issuance of the original C/O. However, in the awaiting time for amending the relevant provisions in the Agreement, Customs authorities in importing countries do not refuse back to back C/O-back in such cases as the C/O does not express the reference number of the original.

For the HS code on C/O, Customs authorities in the importing country do not reject cases where there are only 6-digit HS codes on the C/0.

Regarding through B/L, Customs authorities do not refuse special tax incentives for moving goods from one ship to another, or transiting through intermediate countries that use bills of lading or other multimodal transport documents in addition to documents proving the origin of goods in accordance with the terms of "direct shipping" which are stipulated in Article 9 of Appendix I to Circular 20/2014 / TT-BCT of the Ministry of Industry and Trade.

By N. Linh/ Thu Phương

Related News

Hai Phong Customs strives to perform tasks from the beginning of the year

Hai Phong Customs strives to perform tasks from the beginning of the year

VCN – Hai Phong Customs Department has actively and effectively implemented solutions to accomplish tasks and achieve targets.
An Giang Customs strictly controls goods moving across the border

An Giang Customs strictly controls goods moving across the border

VCN- An Giang Customs Department implements imports and exports smoothly, strictly controls smuggling and illegal transportation of goods across the border, and arrests cases.
Quang Ninh Customs strives to collect over VND17,800 billion in revenue in 2025

Quang Ninh Customs strives to collect over VND17,800 billion in revenue in 2025

VCN - In 2025, Quang Ninh Customs will implement effective solutions to prevent revenue loss through import-export management, ensuring accomplishment of the revenue collection goal under the assigned target (over VND17,800 billion).
6 outstanding events of Vietnam Customs in 2024

6 outstanding events of Vietnam Customs in 2024

VCN - The General Department of Customs has just announced outstanding events in 2024, such as: successfully organizing the 33rd Meeting of the ASEAN Customs Directors-General; successfully completing the budget collection task; trade facilitation with a record trade turnover of over US$786 billion.

Latest News

Flexible tax policy to propel Việt Nam’s economic growth in 2025

Flexible tax policy to propel Việt Nam’s economic growth in 2025

The Vietnamese government has extended and enhanced tax relief for 2025, offering reductions and deferrals to boost economic growth.
Brandnew e-commerce law to address policy gaps

Brandnew e-commerce law to address policy gaps

The proposed law seeks to address gaps in existing regulations and keep pace with technological advancements and evolving business models.
From January 1, 2025: 13 product codes increase export tax to 20%

From January 1, 2025: 13 product codes increase export tax to 20%

VCN - According to the Export Tariff (XK) issued with Decree 26/2023/ND-CP, from January 1, 2025, there will be 13 commodity codes with an export tax rate of 20%.
Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

VCN – According to the Export Tariff issued with Decree 26/2023/ND-CP, the tax rates of 13 commodity codes will increase to 20% from January 1, 2025.

More News

Proposal to reduce 30% of land rent in 2024

Proposal to reduce 30% of land rent in 2024

VCN - The Ministry of Finance has finalized a draft Government Decree outlining the reduction of land rent for 2024. The draft is currently under review by the Ministry of Justice before being submitted to the Government for approval.
Resolve problems related to tax procedures and policies for businesses

Resolve problems related to tax procedures and policies for businesses

VCN - Immediately after the end of the Dialogue Conference between the Ministry of Finance and enterprises on tax and customs policies and administrative procedures in 2024, the General Department of Customs proactively removed obstacles related to tax procedures and policies for the business community.
New regulations on procurement, exploitation, and leasing of public assets

New regulations on procurement, exploitation, and leasing of public assets

VCN - Decree No. 114/2024/ND-CP, which amends and supplements certain articles of Decree No. 151/2017/ND-CP detailing the implementation of the Law on Management and Use of Public Assets, introduces significant changes. These include updates on authority, methods of asset exploitation in agencies and units, plans for leasing, joint ventures, and partnerships in public service units, as well as centralized procurement procedures.
Actively listening to the voice of the business community

Actively listening to the voice of the business community

VCN - Recognizing the Customs-business relationship as a long-term partnership, the Customs authority has organized hundreds of dialogues with businesses since the beginning of the year. These efforts aim to promptly address challenges, resolve obstacles, and facilitate import-export activities. Such meetings offer an opportunity for the Customs authority and the business community to exchange, share insights, and find solutions to enhance operational quality and efficiency.
Step up negotiations on customs commitments within the FTA framework

Step up negotiations on customs commitments within the FTA framework

VCN - Promoting negotiations on customs commitments within the framework of free trade agreements (FTAs) plays an important role in facilitating import and export activities. These commitments not only help optimize the customs clearance process but also minimize costs and risks for businesses, opening up great opportunities for Vietnamese goods to access deeper into the international market.
Proposal to amend regulations on goods circulation

Proposal to amend regulations on goods circulation

VCN - To perfect the policy on customs procedures, inspection and supervision, enterprises and associations have contributed many ideas from practical activities. Thereby, the Drafting Committee (General Department of Customs) has more perspectives to build policies to meet the goal of facilitating trade and ensuring state management of customs.
Review of VAT exemptions for imported machinery and equipment

Review of VAT exemptions for imported machinery and equipment

VCN - The General Department of Vietnam Customs has directed provincial and municipal customs departments to review, inspect, and address issues related to the implementation of VAT exemption policies for specialized machinery and equipment used in agricultural production.
Customs tightens oversight on e-commerce imports

Customs tightens oversight on e-commerce imports

VCN - The General Department of Vietnam Customs has issued new directives to enhance the management of imported goods transacted through e-commerce platforms, addressing ambiguities and ensuring consistent enforcement across provincial and municipal customs departments.
Bringing practical experience into customs management policy

Bringing practical experience into customs management policy

VCN - At the workshop to collect opinions from Southern Customs units on the draft Decree amending and supplementing Decree 08/2015/ND-CP dated January 21, 2015 of the Government; the draft Circular amending and supplementing Circular 38/2015/TT-BTC dated March 25, 2015 and Circular 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance, organized by the General Department of Customs last weekend, many Southern Customs units contributed specific contents from practical operations in the locality.
Read More

Your care

Latest Most read
Flexible tax policy to propel Việt Nam’s economic growth in 2025

Flexible tax policy to propel Việt Nam’s economic growth in 2025

The Vietnamese government has extended and enhanced tax relief for 2025, offering reductions and deferrals to boost economic growth.
Brandnew e-commerce law to address policy gaps

Brandnew e-commerce law to address policy gaps

The proposed law seeks to address gaps in existing regulations and keep pace with technological advancements and evolving business models.
From January 1, 2025: 13 product codes increase export tax to 20%

From January 1, 2025: 13 product codes increase export tax to 20%

VCN - According to the Export Tariff (XK) issued with Decree 26/2023/ND-CP, from January 1, 2025, there will be 13 commodity codes with an export tax rate of 20%.
Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

VCN - 13 commodity codes with export tax rates increased to 20% from January 2025 include:
Proposal to reduce 30% of land rent in 2024

Proposal to reduce 30% of land rent in 2024

The Ministry of Finance has finalized a draft Government Decree outlining the reduction of land rent for 2024. The draft is currently under review by the Ministry of Justice before being submitted to the Government for approval.
Mobile Version