With regard to the case in which a manufacturer of China authorizes an agent to export, if the C/O form E complies with the regulations at point 7 Annex 2 of Circular No. 12/2019/TT-BCT (in particular, the manufacturer declares information at box 11 and declare name, address of the agent at Box 7), the C/O is still accepted if there is no doubt about origin.
However, in case the manufacturer of China authorizes an agent to export but the C/O form E fails to comply with the regulations at point 7 Annex 2 of Circular No. 12/2019/TT-BCT, the C/O shall be rejected.
With regard to C/O form E issued before the effective date of Circular No. 12/2019/TT-BCT (applying Circular No. 36/2010/TT-BCT), to carry out according to the guidelines at Official letter No. 5467/TCHQ-GSQL dated September 16th, 2013 and Official letter No. 8382/TCHQ-GSQL dated December 25th, 2017.