blue-check Regarding issue relating to retroactively – issued C/O

Official letter No. 5615/TCHQ-GSQL dated November 29th, 2021 of the General Department of Vietnam Customs regarding C/O issued after 3 days
Posted: 18/5/2022 10:21:40 AM | Latest updated: 18/5/2022 5:57:59 PM (GMT+7) | LuatVietnam: 5453 | Vietlaw: 561

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).

Ms Phuong Thao (
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