Instructions for Shipments with C/O Form D (Electronic and Written)

Instructions for Shipments with C/O Form D (Electronic and Written)

How would customs agents deal with a consignment that contains both an electronic and a written C/O Form D, both of which are required by law but have different information?  The General Department of Customs has issued guidelines to local customs agencies:

Specifically, the following distinctions are stated: Written C/O utilizes standard unit codes, whereas electronic C/O uses electronic unit codes (e.g. H87 and B34) (e.g. piece and ton).

Secondly, due to technical requirements, the declared information on the electronic C/O differs from the fields to be filled in on the paper C/O. However, the contents are the same.

Thirdly, the electronic C/O carries more information than that on the paper C/O as the guidance on electronic C/O requires detailed declaration (e.g. excess information on quantity, description of additional declaration filed in Box 7 on the electronic C/O while the information on quantity and weight is filled in Box 9).

Fourthly, the third party invoice in Box 10 on the electronic C/O shows both invoices (manufacturer’s invoice and third party’s invoice), although only the third party is required to be stated on the paper C/O for C/O with commercial invoices issued by a third party. Customs offices are not required to check with C/O issuers in certain instances. To verify the legitimacy of the C/O and the origin of the products, customs authorities will use an electronic C/O Form D.

Source: Vietnam Business Forum

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