According to Article 4 of Circular No. 38/2018/TT-BTC (which has been amended at Circular No. 62/2019/TT-BTC) certificate of origin (C/O) may be submitted by the hard copy for enjoyment of special preferential duty rates.
In addition, according to the General Department of Vietnam Customs’ opinions, during the outbreak of Covid-19 pandemic, it is allowable to submit electronic C/O or photocopy/scan of C/O if the regulations at Circular No. 47/2020/TT-BTC are met.
With regard to photocopy/scan of C/O, customs authorities shall accept the scan of C/O in PDF, JPEG... files. If it is the electronic C/O, all data on the C/O must be transmitted to customs authorities (Article 4 of Circular No. 47/2020/TT-BTC).
Time limit for submission of C/O as regulated at Article 3 of Circular No. 47/2020/TT-BTC is applied to both paper-based C/O and electronic C/O.
|Published||Vietlaw's Newsletter No. 473|
Regarding electronic C/O issued by India (14/6/2020)
C/O Form AI has not yet granted electronically (14/5/2020)