THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS

Official Dispatch No. 139/TCHQ-GSQL dated January 07, 2014 of the General Department of Customs on guiding implementation of new regulation on C/O form D
Respectfully to: Customs Departments of provinces and cities
On the basis of official dispatch No. 628/XNK-XXHH of Department of Export and Import - the Ministry of Industry and Trade, on carrying out result of 13th meeting of ATIGA Origin Sub-Division, General Department of Customs guides implementation as follows:
1. The filling of FOB value in C/Os form D which are issued from January 01, 2014 shall implement as follows:
- Only writing the FOB price for commodities applying origin criteria of regional value content (RVC);
- In case of C/O form D issued by Asian Countries for goods exported to Cambodia and Myanmar, C/O form D issued by Cambodia and Myanmar: Still write FOB price for all origin criteria such as wholly-obtained origin (WO), regional value content RVC, code transfer criteria (CTC), specific processing stage (SP) and combined criteria, until March 31, 2016.
2. Use of prevailing C/O form D and C/O form D amended:
- The amended C/O form D means C/O that only require to fill FOB value in cell No.9 when goods have RVC origin criteria, (form of amended C/O is enclosed below).
- Both prevailing C/Os form D and C/Os form D amended which are issued from January 01, 214 to June 30, 2014 shall be accepted.

>> See also:  Official Dispatch No. 1744/TCHQ-GSQL dated April 22, 2011 of the Ministry of Customs on C/O form D for on-spot import and export