Headlines 09/01/2014 16:24 CH

Guidance on revised C/O form D

Thanh Hữu

On January 07, 2014, the General Department of Customs issued a Circular No. 139/TCHQ-GSQL which specify the statement of FOB prices on the C/O form D issued from January 01, 2014 onwards:
- Only FOB prices of the articles to which origin criteria for regional value content apply shall be written.
- FOB prices shall be written on the C/O of goods exported to Cambodia or Myanmar issued by these countries and ASEAN countries as though they are wholly obtained, regardless of their origin criteria.

Instructions on the use of the current and revised C/O form D are also provided in the Dispatch:

- Both the revised and the current C/O form D that are issued from January 01 to June 30, 2014 are accepted;
- The current C/O form D issued from July 01, 2014 onwards are invalid. If they are issued before January 01, 2014, they may be valid for one year from their date of issue.

The revised C/O form D is attached to this Dispatch.
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