Form E for Cargo from China to Vietnam

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:

1. Replacement C/O does not meet replacement rule (No original reference number on replacement C/O).
2. Ineligible origin criteria (for example: RVC, WO, CTSH, CTH…).
3. Unrecognized/unmatched stamp or signature as provided to Viet Nam Customs.
4. Information discrepancy between C/O and customs declaration OR between C/O and actual import (for example: commodity name, description, quantity, weight…).
5. HS code on C/O does not match actual goods in customs declaration.
6. Retroactively issued C/O but un-sticked “Issued Retroactively” or Incorrectly ticked “Issued Retroactively”.
7. Verification results not received by customs administration within retroactive check time.
8. Ineligible annex/attachment to C/O.
9. Third party invoicing, invoice-issuing country not shown in box 7.
10. Replacement C/O form E (not specified in the ACFTA)
11. Name of entrusted party in box 1.
12. No exporter’s signature in box 11.
13. Transit through Member/Non-member countries, no through B/L or transportation documents issued in exporting country.
14. Third party invoicing, incorrectly issued C/O.
15. Incorrect C/O form.

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