According to this Official letter, customs authorities only consider the C/O’s validity with regard to the cases in which the C/O must be submitted in customs documentation as regulated at Article 26 of Decree No. 31/2018/ND-CP.
If the exporter has to supply the C/O according to the importer’s own request, the consideration for whether accepting the C/O or not shall be decided by the importer.
|Decree 31/2018/NĐ-CP - Quy định mới về chứng nhận xuất xứ hàng hóa (C/O)|
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