Obtaining a Certificate of Origin in Vietnam
October 30, 2024
A number of international trade treaties to which Vietnam is a party (for example, AJCEP, ASEAN-Japan Comprehensive Economic Partnership Agreement), refer to Certificate of Origin (“C/O”) as a document issued by an authority from the exporting country that specifies the origin of the relevant goods. As such, C/O is critical for import-export businesses to benefit from preferential tax and/or customs policies if the goods fall under the list of items eligible for preferential treatment.
C/Os are generally issued in relation to items classified as goods (and rather not services, rights, etc.) in accordance with the Harmonized System maintained by the World Customs Organization (WCO).
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