According to opinions of the General Department of Vietnam Customs, “third-party invoice” under the AANZFTA is the invoice issued by a company whose head office is located in a country other than the exporting country that is the AANZFTA’s member state.
Accordingly, only when a shipment with commercial invoice issued by a company located in a country other than the AANZFTA’s member state, the box “Subject of third-party invoice” on C/O AANZ shall be put a tick.
In contract, if head office of the third party issuing the invoice is located in the same country of the exporting country that is the AANZFTA’s member state, it is not required to put a tick at the box "Subject of third-party invoice”. However, if this box is put a tick, it does not affect the C/O's validity.
The declaration of information on C/O form AANZ in case having third-party invoice shall be carried out in accordance with the guidelines at point 9 of Overleaf Notes, Annex V-A of Circular No. 31/2015/TT-BCT .
With regard to C/O form AANZ that is not presented name of the company issuing invoice at box No. 7, customs authority shall request for additional submission of documents proving the relationship between the exporting company (at box No. 1 of the C/O form AANZ) and the company issuing the invoice or report the General Department of Vietnam Customs for verification if the documents are not available.
|Published||Vietlaw's Newsletter No. 519|