What is a back-to-back certificate of origin? What goods are provided?

Back-to-back certificate of origin is a document certifying the origin of goods, issued by the intermediate exporting country. This document is based on a certificate of origin from the first exporting country according to international agreements. This process applies to goods transferred through bonded warehouses. This article will analyze in detail the process, documents and procedures related to back-to-back certification of origin of goods.

What is a back-to-back certificate of origin?

According to the provisions of Clause 5, Article 3 of the Decree 31/2018/ND-CP, a back-to-back Certificate of Origin is a Certificate of Origin according to the provisions of international treaties that Vietnam has signed or acceded to, issued by an intermediate exporting member country based on the Certificate of Origin of the first exporting member country.

Goods are issued back-to-back certificates of origin

According to Clause 1, Article 20 of the Decree 31/2018/ND-CP, exported goods that are issued back-to-back certificates of origin are goods from foreign countries brought into bonded warehouses, then brought from bonded warehouses to foreign countries. At that time, competent agencies and organizations will consider granting this certificate according to international treaties that Vietnam has signed.

Procedures for requesting back-to-back certificate of origin

The process of issuing a back-to-back Certificate of Origin requires careful preparation of documents and compliance with the steps prescribed by law. Specifically, according to Article 20 of the Decree 31/2018/ND-CP:

Prepare documents

Dossier to request a back-to-back Certificate of Origin includes:

• Application for issuance of a back-to-back Certificate of Origin of the following trader Model number 04 prescribed in the Appendix issued with this Decree;
• The Certificate of Origin form has been completed and marked “Back to Back C/O”;
• Original Certificate of Origin issued by the first exporting member country;
• Copy of bill of lading or equivalent transport document (stamped as a copy of the original by the trader);
• Copy of the declaration of goods imported and exported from the bonded warehouse, certified by the customs authority (stamped as a true copy of the trader).

Implementation procedures

Procedures for applying for a back-to-back certificate of origin are carried out as follows:

Step 1: Traders declare their first trader registration application through the Electronic Certificate of Origin Management and Issuance System (eCoSys) of the Ministry of Industry and Trade at the address www.ecosys.gov.vn. Traders declare information and attach documents requesting issuance of C/O at the address www.ecosys.gov.vn, or submit the application for C/O directly at the headquarters of the C/O Issuing Organization, or send the application by post to the C/O Issuing Organization and pay the C/O fee.

Step 2: Officials of the C/O Issuing Organization check whether the dossier is valid or not and notify the trader of one of the following:

• Accept the issuance of C/O and the time the trader will receive the C/O.
• Request additional documents (specify the documents that need to be supplemented).
• Request to re-check documents (specify the information that needs to be checked if there is specific, authentic evidence as a basis for this request for checking).
• Refuse to issue C/O if detecting the cases specified in Article 21 of Decree No. 31/2018/ND-CP dated March 8, 2018 or if detecting that the shipment has been exported for more than 1 year from the date of delivery.
• Request inspection at the trader’s production facility according to the provisions of Clause 1, Article 28 of Decree No. 31/2018/ND-CP (if necessary).

Step 3: Officials of the C/O issuing organization appraise additional documents (if any); Confirm that the “Back to Back C/O” box on the C/O is ticked; Sign for approval and submit to the competent person of the C/O issuing organization to sign the C/O license.

Step 4: Competent person of the C/O issuing organization:

• Sign the C/O license and return the C/O results as a pdf to the trader on the electronic system (no need to complete Step 5 and Step 6); or
• Sign the paper C/O by hand (continue with Step 5 and Step 6).

Step 5: The officer of the C/O issuing organization stamps the C/O, enters the tracking book and completes the dossier on the electronic system.

Step 6: The C/O issuing organization returns the C/O to the trader.

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

Tu van Long Phan Consulting Company’s consulting and support services for back-to-back certificates of origin

Tu van Long Phan provides professional consulting and support services for businesses in the process of applying for back-to-back certificates of origin. Our services include:

• Consulting on cases of back-to-back certificates of origin;
• Consulting on incentives when having back-to-back certificates of origin;
• Instructions for preparing complete and accurate documents;
• Instructions on the order and procedures for applying for back-to-back certificates of origin;
• Business representatives submit applications and work with authorities;
• Monitor and update application processing progress;
• Resolve problems that arise during the certification process.

Frequently asked questions about back-to-back Certificates of Origin

Below are frequently asked questions that customers can refer to:

What types of goods are eligible for a back-to-back Certificate of Origin?

Back-to-back certificates of origin are issued for goods originating from abroad, placed in a bonded warehouse and then re-exported to another country.

Why do businesses need back-to-back Certificates of Origin?

Back-to-back certificates of origin help businesses enjoy tariff incentives under free trade agreements that Vietnam has signed, thereby enhancing their competitive advantage.

In what form can an enterprise submit an application for a back-to-back Certificate of Origin?

Enterprises can submit applications online through the eCoSys system of the Ministry of Industry and Trade, directly at the issuing organization’s headquarters, or by mail.

What happens if the information on the back-to-back Certificate of Origin is incorrect?

Wrong information can lead to back-to-back Certificates of Origin being rejected or revoked, affecting the import and export activities of the business.

What should businesses keep in mind when applying for a back-to-back Certificate of Origin for special goods?

For special goods, businesses need to provide additional documents proving the origin and detailed production process as requested by authorities.

What potential risks can businesses face when they do not have a valid back-to-back Certificate of Origin?

Without a valid back-to-back Certificate of Origin, businesses may be subject to higher import taxes, fines, or goods may be detained at the border gate.

Conclude

Back-to-back certificates of origin are important documents for goods to enjoy preferential tariffs in international trade. To ensure the certification process goes smoothly, customers can contact Long Phan Consulting Company via the hotline: 0906735386 for the best guidance and support.