Certificate of Origin Form D Issuance

Certificate of Origin Form D issuance allows exports to qualify for tariff preferences under ATIGA, facilitating regional trade. This process ensures state control over origin compliance and prevents commercial fraud. Long Phan Consulting Company analyzes the procedure below based on current regulations.

Competent Authority

Decision 1845/QĐ-BCT (June 27, 2025) designates the specific authority in Point e, Section II.1, Part II. The Import-Export Department (Ministry of Industry and Trade) and organizations authorized by provincial People’s Committees issue the Certificate of Origin Form D. Identifying the correct agency prevents administrative delays.

Required Dossier Components

Traders must prepare one dossier set pursuant to Point c, Section II.1, Part II of Decision 1845/QĐ-BCT.

• Trader Registration Profile:

  • Specimen signature and seal registration (Form 01, Decree 31/2018/NĐ-CP).

  • Enterprise Registration Certificate (certified copy).

  • List of production facilities (Form 02, Decree 31/2018/NĐ-CP).

  • Request for change of issuance location (Form 03, Decree 31/2018/NĐ-CP).

• C/O Application (Initial or New Product):

  • Application form (Form 04, Decree 31/2018/NĐ-CP).

  • Completed Certificate of Origin Form D (Circular 10/2022/TT-BCT).

  • Export customs declaration (unless exempt).

  • Commercial invoice (certified copy).

  • Bill of Lading or equivalent transport document (certified copy).

  • Origin declaration from manufacturer/supplier (Circular 05/2018/TT-BCT).

  • Production process description.

• Fixed Product Application:

  • Subsequent applications for fixed products require Form 04, Form D, Customs declaration, Invoice, and Bill of Lading.

Procedural Steps

The process follows Point a, Section II.1, Part II of Decision 1845/QĐ-BCT via the electronic system.

• Submission: Traders register profiles and submit C/O applications via the Ministry of Industry and Trade’s eCoSys system (www.ecosys.gov.vn).

• Verification: The issuing organization reviews the dossier on eCoSys. Possible notifications include:

  • Acceptance and issuance timeline.

  • Request for document supplementation.

  • Request for document verification.

  • Refusal under Article 21, Decree 31/2018/NĐ-CP (e.g., shipments exported over 1 year).

  • Physical inspection at the production facility (Article 28, Decree 31/2018/NĐ-CP).

• Approval: Officers approve the valid dossier on the system.

• Issuance: Competent authorities sign and return the Certificate of Origin Form D result as a PDF via eCoSys.

Expert Compliance Notes

Long Phan Consulting Company identifies critical technical points for compliance.

• Origin Criteria Verification: Certificate of Origin Form D requires meeting ATIGA criteria, typically RVC 40% or CTC. Traders must maintain scientific calculations and evidence for input materials to prevent refusal.

• Document Retention: The eCoSys system accepts digital files, but authorities may request originals for comparison. Traders must archive invoices, transport documents, and technical data for two years for post-clearance audits.

• Transaction Transparency: Export transactions involving intermediaries require clear explanations of input sources and value-added components. This prevents fraud allegations.

• Retroactive Issuance: Traders may apply for retroactive C/O within one year of export if immediate issuance fails. The application must justify the delay with valid legal grounds.

Long Phan Consulting Services

Long Phan Consulting Company provides professional assistance for the Certificate of Origin Form D procedure.

• Legal consultation on current import-export regulations.

• HS Code classification and ATIGA origin criteria assessment.

• Electronic dossier preparation and submission assistance.

• Representation during processing and explanation to authorities.

• Result management and handover.

>>> See more at: Consulting on procedures for quickly issuing Certificates of Origin

Common Procedural Inquiries

Paper Result Issuance Time

Authorities issue the paper result within 02 working hours of receiving the valid paper C/O form if the electronic dossier is complete (Point c, Clause 2, Article 16, Decree 31/2018/NĐ-CP).

Document Supplementation Deadline

Traders may submit the Export Customs Declaration and Bill of Lading within 15 working days from the Certificate of Origin Form D issuance date (Clause 3, Article 15, Decree 31/2018/NĐ-CP).

HS Code Usage

The HS Code on the C/O reflects the exporting country (Vietnam). Traders are responsible for accuracy if the importing country uses a different code (Clause 1, Article 16, Decree 31/2018/NĐ-CP).

Physical Inspection Triggers

Inspections occur when dossiers are unclear, fail to prove origin, show signs of fraud, or indicate violations in previous C/O issuances (Clause 5, Article 16, Decree 31/2018/NĐ-CP).

Bonded Warehouse Procedure

Applications require warehouse entry/exit declarations and contracts designating the Vietnamese trader to deliver goods to the importer (Clause 5, Article 15, Decree 31/2018/NĐ-CP).

Revocation Conditions

Authorities revoke the Certificate of Origin Form D for fraud, incorrect origin determination, or upon request by the importing country’s competent authority (Article 22, Decree 31/2018/NĐ-CP).

Conclusion

Completing the Certificate of Origin Form D procedure requires meticulous preparation and strict legal adherence. Contact Long Phan Consulting Company via Hotline 1900636389 for comprehensive legal solutions and international integration support.