4.3.

Certificate of origin
4.3.1. Theoretical basis
4.3.1.1. Definition
- Certificate of Origin (C/O) is a common document in import and export of goods. It
is needed to determine the origin of goods, so that import-export businesses can enjoy
preferential tax policies if the item is on the list of preferential goods according to the
trade agreement between the two countries.
4.3.1.2. Purpose – function.
- Import and export tax incentives: When determining the origin of goods, customs
can determine which imported goods are eligible for incentives according to trade
agreements signed between countries.
- Applying anti-dumping and subsidy taxes: In cases when a country's goods are
dumped in the markets of other countries, determining the origin of the goods
facilitiates anti-dumping and subsidy activities.
- Trade statistics and maintaining the quota system: Clearly determining the origin of
goods makes it easier to compile trade statistics of a country or a region. Hence, trade
agencies can maintain the quota system and speed up trade promotion activities.
4.3.1.3. Features & content.
Based on the purpose and characteristics of the C/O, the basic content of the C/O must
include the following:
+ Type of C/O: intended to represent C/O issued according to a specific corresponding
rule of origin.
+ Name and address of the exporter and importer.
+ Transport criteria (name of means of transport, port, loading/unloading location, bill
of lading...)
+ Criteria for goods (product name, packaging, packaging label, weight, quantity,
value...)
+ Criteria for origin of goods (criteria for determining origin and country of origin of
goods)
+ Confirmation from the competent authority of the exporting country.
4.3.1.4. Classification.
- Classification by the country providing certification:
+ Directly issued certificate: Issued directly by the country of origin, in which the
country of origin can also be the exporting country
+ Back to back cerfificate: Issued indirectly by the exporting country that is not the
country of origin, the exporting country in this case is called the country of origin.
- Classification according to the nature of the certificate:
+ Non-preferential certificate: Is the most common form. This certificate shows that
the goods do not enjoy any preferential treatment from bilateral and multilateral free
trade agreements
+ Preferential Certificate: Is a certification that the transported goods originate from a
certain country in accordance with the content specified in trade agreements.
4.3.2. C/O content analysis (Chiếu slide chỉ chiếu C/O, hoặc chiếu C/O kèm theo tất
cả thông tin ở dưới)
● Certificate issued by third country: Trading PTE Ltd. …
- Address: Road 088830 Singapore
- Form D
● Issued in: Kota Dumai office, Indonesia
● Issuing date: 03/05/2021
● Goods consigned from exporter: Wilmar Trading PTE Ltd.
- Address: Gedung B& D Lantai 9, Jalan Putri Hijau No. 10, Kesawan Barat -
Medan Sumatera Utara 20111, Indonesia
● Consigned to importer: Oils & Fats Industries Co. ltd.
- Address: Cai Lan Industries Co. Ltd., Bai Chay ward, Ha Long city, Quang
Ninh province, Vietnam
● Means of transport and route:
- Departure Date: 28/04/2021
- Vessel’s name: MT Aquila V02/21
- Port of discharge: Cai Lan Port, Vietnam
● Name of commodities:
- Commodities: RBD Palm Olein
- Quantity: 4999,997 MT
- Packing: in bulk
- Specifications: Iodine value (WIJS) minimum of 58
- HS code (Harmonized system code): 1511.90.37
● Declaration by the exporter: The above details and statement are correct, that
all the goods were produced in Indonesia, and that they comply with the origin
requirements specified for these goods in the ASEAN Trade in Goods
agreement for the goods exported to Vietnam
● Certification from third country:
- It is hereby certified, on the basis of control carried out, that the declaration by
the exporter is correct.
- Place & date, signature and stamp of cerfifying authority
● Comments:
- The certificate clearly states the necessary information
- The invoice is issued by a third country according to form D
- The certificate is issued retroactively: more than 3 days after the goods have
been dispatched
- The certificate is accompanied by the exporter's commitment and has
certification from issuing office with place, date and stamp
- Therefore, it has full force and effect when presented to the parties concerned.