Công văn 487/XNK-XXHH

Respectfully to: Dai Duong Venture Company

To reply for the official dispatch No. Imp/2060/13 of your company, dated August 15, 2013, on C/O Form E, the Export and Import Department has opinion as follows:

According to provisions in Annex 3 – Certificate of Origin Form E (C/O Form E) and Annex 4 – Guidance on declaration of C/O Form E promulgated together with the Circular No. 36/2010/TT-BCT dated November 15, 2010, box 1 must inscribe Exporter’s business name. Moreover, at meeting involving group of origin rules within framework of meeting of Mixture Committee between Association of Southeast Asian states and China (ACJC-WGROO) day 11 and 12 in April 2012, China notifies that China has the same way as some Asian states to comprehend that exporter’s name at box 1 of C/O form E must coincide with name of issuers of commercial invoice, unless invoice is issued by a third party.

However, in passing time, it has arisen problems for some case of C/O Form E being issued by China, at box 1 not inscribed the exporter’s name, in which name of company entrusted by the exporter has been inscribed, similar to case of your company.

If a company which is authorized by the exporter for doing procedures including submission of application for C/O Form E in conformity with provisions of ACFTA agreement (reference under Article 6 Annex 2 promulgated together with Circular No. 36/2010/TT-BCT dated November 15, 2010), this company is not allowed naming it at box 1 of C/O Form E.

Invoices issued by the third party as prescribed in Article 23, Circular No. 36/2010/TT-BCT dated November 15, 2010, only are applied in case where commercial invoices are issued by a third party (being neither exporter nor importer) being company located its head office at a third nation (may be in or outside of ACFTA region) or by an ACFTA exporter representing for that company.

Naming the person delegated by exporter at box 1 of C/O Form E issued by China will be discussed at meeting of ASEAN and China for unifying in comprehension and handling.

In addition to, to be guided specifically for case of your company, request your company send dossier to The General Department of Customs (Supervision and Control Department).

The Export and Import Department notifies your Company for information.