Some notes for records with A/K 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.