According to clause 1 Article 21 of Circular No. 12/2019/TT-BCT, if C/O form E is issued 3 days after the date of delivery, it is required to tick at “ISSUED RETROACTIVELY” of Box 13.
C/O form E is applied to imported goods entitled to special preferential tariff under the ASEAN – China Free Trade Agreement (ACFTA).
|Published||Vietlaw's Newsletter No. 561|