The CO form S is an essential document for the export of goods from Vietnam to Laos. C/O form S plays an important role in the application of tariffs and compliance with trade agreements between the two countries. The procedure for applying for a C/O form S requires the preparation of a number of specific documents and following the prescribed steps. Let’s explore the details with HDG in the following article.
CO form S concept
What is CO form S?, C/O form S is also known as the Certificate of Origin Form S, for products enjoying import tax incentives according to the regulations of origin between Vietnam and Laos.
Regulations on CO form S are stated in Appendix 5, enclosed with Circular No. 04/2010/TTBCT.
Meaning of Form S Certificate of Origin
Tariff preferences: C/O form S helps determine the origin of goods, thereby checking whether the goods meet the conditions for tariff preferences under the Agreement. This ensures that the application of the tariff regime is in accordance with the commitments in the Trade Agreement.
Anti-dumping and subsidy support: C/O form S provides information on the origin of imported goods sold at dumped or subsidized prices, which is important for applying anti-dumping measures effectively and reliably.
Trade statistics and quota management: Determining the origin of goods through C/O form S makes it more convenient to collect trade statistical data, supports trade quota management, and promotes efficient trade.
Detailed instructions for CO form S declaration.
According to Appendix 6 of Circular 04/2010/TT-BCT, the declaration of the Certificate of Origin (CO form S) needs to be made in English and must be typed, except for the case instructed in Clause 15. Below is the detailed C/O declaration:
(1) Box No. 1: Write the name of the exporter’s transaction, address, and the name of the exporting country as Vietnam.
(2) Box 2: Write the name and address of the consignee, along with the name of the importing country.
(3) Top right box: Write the reference number prescribed by the C/O issuing organization. The reference number consists of 13 characters, divided into 5 groups as follows:
– Group 1: “VN” is the abbreviation of Vietnam, consisting of two characters.
– Group 2: “LA” is the abbreviation of the importing country, consisting of two characters.
– Group 3: The last two characters of the C/O year, e.g. “09” for 2009.
– Group 4: Two characters representing the C/O-granting organization, specified in Appendix 10.
– Group 5: C/O ordinal number, consisting of five characters.
– Groups are separated by a dash “-” between groups 1 and 2, and a slash “/” between groups 3, 4, and 5.
(4) Box 3: Write the date of departure, the name of the means of transport (“By air” if it is an aircraft, the name of the ship if it is by sea) and the name of the port of unloading.
(5) Box No. 4: The Customs Office at the port or place of import shall tick the appropriate box.
(6) Box 5: The ordinal number of each item on the C/O, if there are multiple items.
(7) Box 6: Symbol and number of the package.
(8) Box 7: 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).
(9) Box No. 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 Article 3 of Appendix 1 | WO |
| b) Goods satisfying Points a and b, Article 4 of Appendix 1 | |
| – Regional value content | Percentage of area value content e.g. LVC (40%) |
| – Conversion of commodity codes at the 4-digit level | CTH |
| c) Goods satisfying Clause 2, Article 6 of Appendix 1 | “PC x%”, where “x” is the percentage of the value content of the Vietnam-Laos region is less than 40%, e.g. “PC 25%” |
(10) Box 9: Write the total weight of the goods (or other unit of measurement) and the FOB value.
(11) Box 10: Write the number and date of issuance of the commercial invoice for the import shipment.
(12) Box No. 11:
– First line: Write the name of the exporting country.
– Second line: Write the name of the importing country.
– Third line: Write the location, date of request for C/O, name and signature of the person requesting C/O, and the name of the requesting company.
(13) Box No. 12: For employees of the C/O issuing organization to record: Location, date of issuance of C/O, signature and seal of the C/O issuing organization.
When issuing a certified copy of the C/O, it is necessary to write “CERTIFIED TRUE COPY” and the date of issuance of this copy in box No. 12 as prescribed in Article 11, Appendix 4.
(14) Box No. 13:
– Check the box “Third-country Invoicing” if the invoice is issued by a company in a third country or a non-member country, or by a Vietnamese or Laotian exporter represented under Article 22 of Annex 4. The information of the company issuing the invoice is written in box 7.
– Tick the box “Issued Retroactively” if due to unintentional errors or other plausible reasons according to Article 10, Clause 2, Appendix 4.
– Check the box “Accumulation” if the goods originating from the member country are used as raw materials for the production of finished products according to Article 6 of Appendix 1.
– Check the box “Partial Accumulation” if the value of the raw material area is less than 40% and the C/O is issued for aggregation according to Article 6, Clause 2, Appendix 1.
– Check the box “De Minimis” according to Article 9 of Appendix 1.
(15) Other Instructions:
– If the C/O includes many items and there are items not eligible for tariff incentives, the customs office shall mark such goods as not entitled to incentives.
Procedures for applying for C/O form S
Enterprises need to prepare the following documents to apply for C/O form S:
- Application for C/O form S with fully declared information.
- C/O form S with fully declared information and compliance with regulations.
- A notarized copy of the customs declaration or equivalent document that has completed the procedure.
- Commercial invoices.
- Bill of lading, Airway bill, or notarized copy of the transport document.
- Detailed calculation table of regional content, declaration of HS codes of input materials and output products, or declaration of origin criteria of goods “WO”.
- Invoices for purchase of raw materials and goods or customs declarations for import of raw materials and spare parts used in production (if imported).
- Detailed commodity production process.
- Other documents required by the C/O issuing organization, may include customs declaration of import of raw materials, export license, purchase and sale contract, value-added invoice, etc., to prove the origin of the goods.
All documents need to be signed electronically by the merchant and sent automatically to the C/O issuing organization, which will rely on the documents provided to check the validity. If the dossier is complete and accurate, the business will receive a complete set of paper dossiers.
C/O form S application process
The process of applying for a Certificate of Origin (C/O) form S 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 C/O form S 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.
The Certificate of Origin (CO form S) is valid for twelve (12) months from the date of issuance. The CO form S needs to be submitted to the Customs office of the importing country during this period. If the CO form S is filed after 12 months, it can still be accepted if the delay is due to force majeure or other valid reasons beyond the exporter’s control. The Customs Authority of the importing country may accept a CO form S as long as the goods have been imported before the CO expires.
According to Article 14 of Appendix 4 of Circular 04/2010/TTBCT, goods with a FOB value of less than two hundred (200) US dollars and originating from a member country do not need to file a CO form S, only a simple declaration from the exporter about the origin of the goods.
Above is information about C/O form S that HDG Logistics would like to share. Hopefully, this information will be useful to you in the process of exporting goods abroad.
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