C/O issued retrospectively

1. Notwithstanding paragraph 3 of Article 21, a C/O may also be issued after exportation of the products to which it relates in specific situations where:

a) it was not issued at the time of exportation because of errors, involuntary omissions or other valid reasons.

b) the exporter demonstrates to the competent authorities that a C/O was issued but was not accepted at importation for technical reasons.

c) the final destination of the products concerned was not known at the time of exportation and was determined during their transportation, storage or after splitting of consignments in accordance with Article 17.

2. For the implementation of paragraph 1, the exporter shall indicate in his application the place and date of exportation of the products to which the C/O relates, and state the reasons for his request.

3. The competent authorities may issue a C/O retrospectively only after verifying that the information supplied in the exporter’s application conforms with that in the corresponding file.

4. Certificates of origin issued retrospectively in Box 7 shall be endorsed with the following phrase in English: “ISSUED RETROSPECTIVELY”.

Article 23. Issue of a duplicate C/O

1. In the event of theft, loss or destruction of a C/O, the exporter may apply to the competent authorities which issued it for a duplicate made out on the basis of the export documents in their possession.

2. The duplicate issued in this way must be endorsed with the following phrase in English: “DUPLICATE”.

3. The duplicate, which must bear the date of issue of the original C/O, shall take effect as from that date.

Article 24. Conditions for making out an origin declaration for products originating in the Union

1. An origin declaration may be made out if the products concerned can be considered as products originating in the Union and fulfill the other requirements of EVFTA.

2. An origin declaration shall be made out by the exporter on the invoice, the delivery note or any other commercial documents which describe the products concerned in sufficient details to enable them to be identified, by typing, stamping or printing on that document the declaration. The exporter uses the Text of the origin declaration, by one of the linguistic versions set out in Annex VII and in accordance with the legislation of the Union. If the declaration is hand-written, it shall be written in ink in capital characters.

3. For the purpose of paragraph 2, “another commercial document” can be, for example, an accompanying delivery note, a pro-forma invoice or a packing list. A transport document, such as a bill of lading or an airway bill, shall not be considered as another commercial document.

4. An origin declaration on a separate form is not permitted. The origin declaration may be submitted on a separate sheet of the commercial document when the sheet is an obvious part of this document.

5. Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within requirements of the Union shall not be required to sign such declarations provided that he gives the competent authorities of the exporting Party a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.

6. An origin declaration may be made out after exportation provided that it is presented in the importing Party no later than two years, or the period specified in the legislation of the importing Party, after the entry of the goods into the territory.

Article 25. Conditions for making out an origin declaration for products originating in Viet Nam

1. An origin declaration may be made out, as provided in paragraph b clause 2 of Article 19, if the products concerned can be considered as products originating in Viet Nam and fulfill the other requirements of EVFTA.

2. An origin declaration shall be made out by the exporter on the invoice, the delivery note or any other commercial documents which describe the products concerned in sufficient details to enable them to be identified, by typing, stamping or printing on that document the declaration. The exporter uses the Text of the origin declaration, by one of the linguistic versions set out in Annex VII and in accordance with the legislation of Vietnam. If the declaration is hand-written, it shall be written in ink in capital characters.

3. For the purpose of paragraph 2, “another commercial document” can be, for example, an accompanying delivery note, a pro-forma invoice or a packing list. A transport document, such as a bill of lading or an airway bill, shall not be considered as another commercial document.

4. An origin declaration on a separate form is not permitted. The origin declaration may be submitted on a separate sheet of the commercial document when the sheet is an obvious part of this document.

5. The exporter making out an origin declaration, as provided for in paragraph 1, shall be prepared to submit at any time, at the request of the competent authorities, all appropriate documents proving the originating status of the products concerned as well as the fulfillment of the other requirements of this Circular.

6. An origin declaration may be made out after exportation provided that it is presented in the importing Party no later than two years, or the period specified in the legislation of the importing Party, after the entry of the goods into the territory.

7. Within 3 working days after making out an origin declaration, the exporter in paragraph 1 shall declare and upload the origin declaration and all documents related to the consignment as prescribed in points c to h paragraph 1 Article 15 of Decree No. 31/2018/ND-CP at www.ecosys.gov.vn of the Ministry of Industry and Trade.