Overview: Certificates of Origin (C/Os)
Latest Update: March 31, 2023
This is relevant for: Companies importing/exporting out of or into Vietnam
📜What is a Certificate of Origin (C/O)?
A certificate of origin is proof of the origin of goods. A guide on "rules of origin" can be found 👉 here. Generally, a distinction must be made between non-preferential origin and preferential origin with the former typically imposing higher tariffs while the latter often leads to lower tariffs. A preferential origin document provides proof of the origin of a product, confirms its origin within a duty-free/free trade agreement area, and thus constitutes the basis for preferential importation.
An Overview:
C/O Form AANZ
Issued under the ASEAN-Australia-New Zealand Trade Agreement on Origin
C/O Form EUR.1
Issued according to the rules of Origin of the EVFTA Agreement
C/O Form AI
Issued according to the rules of origin ASEAN – India Trade in Goods Agreement
C/O form AHK
Issued according to the rules of origin ASEAN - Hong Kong Trade in Goods Agreement
C/O Form A
C/O Form A Granting Vietnamese products exported to other countries and territories for Vietnam under the GSP Generalised System of Preferences
C/O Form AJ
Issued in accordance with ASEAN - Japan Trade in Goods Agreement rules of origin
C/O form AK
Issued according to the rules of origin ASEAN - Korea Trade in Goods Agreement
C/O Form CPTPP
Issued according to the rules of origin of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership
C/O Form D
Issued in accordance with the ASEAN Trade in Goods Agreement (also known as ATIGA Agreement)
C/O Form EAV
Issued according to the rules of origin of the Vietnamese Free Trade Agreement – EAEU-FTA
C/O Form S
Issued according to the rules of origin of the trade agreement between Vietnam and Laos
C/O Form VC
Issued in accordance with the rules of origin of the Vietnam and Chile Trade Agreement in Goods
C/O Form VJ
Issued according to the rules of origin of the Vietnamese-Japan Trade in Goods Agreement
C/O Form UK
Issued in accordance with the rules of origin of the Vietnam and Korea Trade Agreement
C/O Form X
Issued in accordance with the rules of origin of the Agreement on the Promotion of Bilateral Trade between Vietnam and Cambodia
C/O Form RCEP
Issued in accordance with the rules of origin of the RCEP Agreement
C/O Form B
C/O without preferential treatment