Form E for Cargo from China to Vietnam
C / O Form E is a certificate of origin – form E issued under the Framework Agreement on Comprehensive Economic Cooperation between ASEAN and China (ACFTA) , certifying goods originating from the member countries of the agreement.
Accordingly, goods imported from China are exempt or reduced with import tax under ACFTA Agreement if Form E is valid. Here are some cases of valid Form E:
1/ Simplest Form E :
– Manufacturer/Supplier/Seller: A
– Buyer: B
Invoice is issued to B by A:
- Box 1: Manufacturer/Supplier: A
- Box 2: Buyer B
- Box 3,4,5,6,7,8,9: based on BL, CI, PL (List all item (different model/material/color/unit price/…. of the shipment)
2/ Form E for third party invoicing:
– Manufacturer/Supplier: A
-Seller: B
-Buyer: C
Invoice is issued to C by B
- Box 1: Manufacturer/Supplier: A
- Box 2: Buyer B
- Box 3,4,5,6,7,8,9: based on BL, CI, PL (List all item (different model/material/color/unit price/…. of the shipment)
- Box 7: show details of Seller B as Third party
- Box 13: Stick on “Third party invoicing
Some reasons to reject C/O by Vietnamese Customs Officer for Import shipments:
- Replacement C/O does not meet replacement rule (No original reference number on replacement C/O).
- Ineligible origin criteria (for example: RVC, WO, CTSH, CTH…).
- Unrecognized/unmatched stamp or signature as provided to Viet Nam Customs.
- Information discrepancy between C/O and customs declaration OR between C/O and actual import (for example: commodity name, description, quantity, weight…).
- HS code on C/O does not match actual goods in customs declaration.
- Retroactively issued C/O but un-sticked “Issued Retroactively” or Incorrectly ticked “Issued Retroactively”.
- Verification results not received by customs administration within retroactive check time.
- Ineligible annex/attachment to C/O.
- Third party invoicing, invoice-issuing country not shown in box 7.
- Replacement C/O form E (not specified in the ACFTA)
- Name of entrusted party in box 1.
- No exporter’s signature in box 11.
- Transit through Member/Non-member countries, no through B/L or transportation documents issued in exporting country.
- Third party invoicing, incorrectly issued C/O.
- Incorrect C/O form.
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