According to Article 3, Article 24 of Circular No. 11/2020/TT-BCT , imports entitled to EVFTA duty may be issued with proof of origin by invoice, delivery note or any other commercial documents.
However, it is required to note that “other commercial documents” that are value for self-certification of origin only include: delivery note, a pro-forma invoice or a packing list. It is not accepted the self-certification of origin on bill of lading.
|Published||Vietlaw's Newsletter No. 536|