If you are having trouble completing the CO form AANZ procedure to receive tax incentives when exporting to ASEAN countries, Australia, and New Zealand, this article will guide you step by step in detail and completely. From the preparation of the necessary documents to the application process, this information will help you complete customs clearance quickly and error-free.
What is CO form AANZ?
CO form AANZ is a Certificate of Origin of goods form AANZ, which is a type of preferential tariff document for goods of ASEAN countries, Australia and New Zealand. C/O form AANZ is issued for goods shipped from exporting countries such as Indonesia, Myanmar, Thailand, Malaysia, Philippines, Laos, Cambodia, Brunei, Singapore, Australia, New Zealand and Vietnam. Exported goods will enjoy tax incentives under the multilateral trade agreement AANZFTA.
Application for C/O form AANZ at the Ministry of Industry and Trade
To register for the C/O form AANZ, traders and businesses need to prepare all the following documents:
– Application for issuance of C/O form AANZ with complete and accurate information.
– The C/O form AANZ has been filled in with complete information.
– A notarized copy of the completed customs declaration.
– In case the exported goods do not require customs declaration, it is not necessary to provide this document to the C/O-issuing agency.
– A notarized copy of the commercial invoice.
– A notarized copy of the bill of lading or equivalent transport document.
– Documents explaining and proving the origin of the goods.
– Detailed list of HS codes of input materials and output products.
– A notarized copy of the goods production process.
– A notarized copy of the customs declaration of import of raw materials used in production (for goods using imported raw materials).
– A notarized copy of the purchase and sale contract or value-added invoice when purchasing domestic raw materials. If there is no invoice or contract, confirmation from the supplier or local authority is required.
– License to export goods (if necessary).
– Other necessary papers and documents.
– If the declaration has been completed but there are no customs procedures, this document may be owed but not more than 15 days after the issuance of the C/O.
The C/O-issuing agency may request the registrant to provide the originals of some papers in the dossier for random inspection (must have a clear document and the signature of the competent person).
C/O application process for AANZ form
The process of applying for a Certificate of Origin (C/O) form AANZ takes place in the following steps:
Step 1: The applicant for C/O needs to register the trader dossier on the ecosys.gov.vn system and submit the dossier to the C/O issuing organization for approval. Once the account is approved, traders can submit an electronic C/O request or directly submit a paper dossier at the office of the C/O issuing organization.
Step 2: Traders need to send a dossier file attached to the request for issuance of a C/O form AANZ via the ecosys.gov.vn system, by post, or directly at the head office of the C/O issuing organization where the dossier has been registered.
Step 3: The C/O issuing organization will check the dossier and notify the result to the trader, including:
- Accept the issuance of C/O and notify the time of receipt of documents.
- Request additional documents if missing.
- Request to re-check the document information if there are any errors.
- Refuse to issue C/O according to the provisions of Decree No. 31/2018/NDCP.
- Request to inspect the trader’s production facility.
Step 4: The C/O officer will verify the information, enter the data into the system and submit it to the competent person to sign the C/O.
Step 5: The competent person at the C/O issuing organization will sign the C/O.
Step 6: After the C/O is issued, the officer of the C/O issuing organization will stamp it, record it in the book and keep one copy, the other copy will be issued to the trader.
How to declare CO form AANZ?
The C/O must be declared in English and typed (except for the case guided in Clause 15 below). The declared contents must be consistent with the documents specified in Articles 5 and 6 of the circular. Specific contents of C/O declaration are as follows:
Box No. 1: Transaction name, address of the exporter and name of the exporting country (Vietnam).
Box 2: Name and address of the consignee, name of the country.
At the top right, write the reference number issued by the C/O issuing organization. The reference number consists of 13 characters, divided into 5 groups, specifically as follows:
- a) Group 1: The abbreviation of the exporting member country is Vietnam, including 2 characters “VN”;
- b) Group 2: The abbreviation of the importing country that is a member of the AANZFTA Agreement, consisting of 2 characters. For example, Brunei Darussalam is “BN”, Indonesia is “ID”, and so on for other countries according to the list from the search results.
| AU: Australia | USA: Malaysia |
| BN: Brunei | MM: Myanmar |
| Customer: Cambodia | PH: Philippines |
| ID: Indonesia | SG: Singapore |
| LA: Laos | TH: Thailand |
| NZ: New Zealand |
- c) Group 3: C/O year code, including 02 (two) digits. For example, if issued in 2009, it will be written as “09”;
- d) Group 4: Names of Certificate-of-Origin (C/O) issuing organizations consisting of two characters. The specific list of C/O-granting organizations is specified in Appendix VIII. The Ministry of Industry and Trade will update this list on a regular basis to reflect any changes related to C/O Issuing Organizations.
- dd) Group 5: The ordinal number of the Certificate of Origin (C/O) consists of 5 characters.
- e) Between group 1 and group 2, place a dash “-“. Between group 3, group 4, and group 5, use a slash “/”.
Box 3: Write the date of departure, the name of the means of transport (“By air” if it is an aircraft, or the name of the ship if it is by sea) and the name of the port of unloading.
Box 4: The Customs Office at the port or place of import will mark “√” in the appropriate box.
Box 5: Write the order number of each item (in case there are multiple items on one C/O, each item will have its own order number).
Box 6: Write the symbol and number of the package.
Box 7: Write the number of packages, the type of package and the description of the goods, including the 6-digit HS code of the importing country and the brand name (if any).
Box 8: Write the origin criteria of the goods.
| Goods manufactured in the country first indicated in box No. 11 of the C/O: | Fill in box 8: |
| a) Goods of pure origin or wholly produced in the exporting country according to Point a, Clause 1, Article 2 of Appendix I | WO
|
| b) Goods that are wholly produced under the provisions of Point c, Clause 1, Article 2 of Appendix I | PE
|
| c) Goods of impure origin provided that they satisfy Article 4 of Appendix I | |
| – Change of commodity code (general inscription applied to CC, CTH or CTSH criteria)
– Regional value content – Regional value content + Change of commodity code – Other types, including criteria for specific processing stages Some examples apply to the case of writing “Other”: (i) Do not change the commodity code provided that the product is cooked in the territory of the member states; (ii) Do not change the commodity code provided that the product is manufactured by the refining process; (iii) CTSH, except from 2523.29 to 2523.90; (iv) Products belonging to this subgroup originate in the member state where the product was produced or consumed; (v) If the goods are the result of a “chemical reaction”. |
CTC
RVC For example: CTSH + RVC 35% Other |
Box 9: indicate the total weight of the goods (or other unit of measurement) and the FOB value.
Write the FOB value applied when the origin criterion is Regional Value Content (RVC), with the following provisions:
– ASEAN exporters need to write the FOB value in Box 9 on the C/O;
– Exporters from Australia or New Zealand may choose to write the FOB value in Box 9 or on their separate exporter declaration (“Exporter Declaration”) in Appendix V-C.
C/O or back-to-back C/O for exports or imports from Cambodia and Myanmar will show FOB value for all origin criteria within two years from the entry into force of the First Protocol, or earlier if approved by the Goods Trade Commission.
Box 10: indicates the number and date of issuance of the commercial invoice by the exporter, manufacturer, or third-party trader for the import shipment.
Box No. 11:
– The first line contains the name of the exporting country.
– The second line shall indicate the name of the importing country.
– The third line states the location, date of the request for C/O, the name and signature of the applicant, and the name of the company requesting the C/O.
Box No. 12: for C/O-issuing officials to write the location, date of issuance, signature and seal of the C/O-issuing organization.
When issuing a copy of the C/O from the original C/O, “CERTIFIED TRUE COPY” and the date of issuance of the copy are printed or stamped in Box 12 of the C/O according to Article 11 of Appendix III.
Box No. 13:
– In case the organization issuing the Certificate of Origin (C/O) of the intermediate country issuing the C/O is adjacent to Clause 3, Article 10 of Annex III, check √ box “Back-to-Back Certificate of Origin”.
Tick √ box “Subject of third-party invoice” if the commercial invoice is issued by a company located in a third country or by an exporter on behalf of that company, in accordance with Article 22 of Annex III. The invoice number issued by the manufacturer or exporter and the invoice number (if any) issued by the trader for the import must be inscribed in Box No. 10.
– Tick √ box “Issued Retroactively” if the error is not intentional or there is another plausible reason according to Clause 2, Article 10 of Appendix III.
– Mark √ in the box “De Minimis” if the goods comply with the provisions of Clause 1, Article 8 of Appendix I.
– Tick √ in the box “Accumulation” if the goods originating from one member state are used as raw materials in the territory of another member state to create the final product, in accordance with the provisions of Article 6, Annex I.
Additional Instructions:
– If there are many items or information that cannot be fully declared on the C/O, it is necessary to continue to declare on the C/O supplementary declaration form in Appendix V-B;
– When there are many goods declared on the same C/O and there are certain goods not entitled to tariff preferences, the customs office shall tick box No. 4 and such goods must be circled or marked in box No. 5.
– Cell 13 can be marked √ manually or printed by a computer.
List of organizations that issue CO form AANZ?
The list of organizations that issue CO form AANZ is specified in Appendix VIII issued together with Circular 31/2015/TT-BCT:
| STT | Unit Name | Code |
| 1 | Hanoi Import and Export Management Department | 01 |
| 2 | Import and Export Management Department of Ho Chi Minh City | 02 |
| 3 | Da Nang Import and Export Management Department | 03 |
| 4 | Dong Nai Import and Export Management Department | 04 |
| 5 | Import and Export Management Department in Hai Phong | 05 |
| 6 | Binh Duong Import and Export Management Department | 06 |
| 7 | Vung Tau Import and Export Management Department | 07 |
| 8 | Import and Export Management Department in Lang Son area | 08 |
| 9 | Quang Ninh Import and Export Management Department | 09 |
| 10 | Lao Cai Import and Export Management Department | 71 |
| 11 | Thai Binh Import and Export Management Department | 72 |
| 12 | Import and Export Management Department in Thanh Hoa area | 73 |
| 13 | Nghe An Import and Export Management Department | 74 |
| 14 | Import and Export Management Department in Tien Giang area | 75 |
| 15 | Import and Export Management Department in Can Tho area | 76 |
| 16 | Import and Export Management Department in Hai Duong area | 77 |
| 17 | Import and Export Management Department of Binh Tri Thien area | 78 |
| 18 | Ha Tinh Import and Export Management Department | 85 |
| 19 | Import and Export Management Department in Khanh Hoa area | 80 |
| 20 | Ninh Binh Import and Export Management Department | 86 |
| 21 | Hanoi Industrial and Export Processing Park Management Board | 31 |
With the detailed instructions above, hopefully you have mastered how to declare the CO form AANZ. However, if you still have questions or need further assistance, don’t hesitate to contact HDG Logistics. With a team of experienced experts, we will accompany you throughout the declaration process, helping you save time and ensure that your goods are cleared smoothly.
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