How to obtain a C/O, form by form
The FTA rate only applies when the shipment carries the right proof of origin. Since 5 May 2025 every C/O — preferential and non-preferential — is issued by the regional Import-Export Management Offices of the Ministry of Industry and Trade (Decision 1103/QĐ-BCT); VCCI no longer issues C/O or REX numbers. Applications are filed online on eCoSys.
The process, in five steps
- Register your trader profile on eCoSys (ecosys.gov.vn) — done once, reused for every later application.
- Determine the goods' HS code and its origin criterion under the intended agreement — open the code's page on this site and check the Origin tab.
- Prepare the file: application form, the completed C/O, commercial invoice, export customs declaration, bill of lading, and a materials breakdown with evidence for the criterion (material purchase invoices, consumption norms, production process — depending on WO, CTC or RVC).
- File online on eCoSys, choosing the right form from the table below; a complete application is typically granted within hours to a few working days.
- Send the C/O to the buyer to lodge with the IMPORTING country's customs — a C/O is typically valid for 12 months from issue.
Which form for which agreement
The same form is used in both directions: Vietnam issues it for exports, and the partner country's authority issues it for goods entering Vietnam (the EVFTA and UKVFTA are the exception — see their notes). The origin-criterion column links to the circular whose annex sets the rules.
| Form | Agreement | Origin rules circular |
|---|---|---|
| AANZ | ASEAN - Australia/New Zealand (AANZFTA) | Circular No. 44/2025/TT-BCT |
| AHK | ASEAN - Hong Kong (AHKFTA) | Circular No. 21/2019/TT-BCT |
| AI | ASEAN - India (AIFTA) | Circular No. 15/2010/TT-BCT |
| AJ | ASEAN - Japan (AJCEP) | Circular No. 37/2022/TT-BCT |
| AK | ASEAN - Korea (AKFTA) Goods bound for Korea have three parallel routes: AKFTA (form AK), VKFTA (form KV) and RCEP. | Circular No. 49/2025/TT-BCT |
| CPTPP | CPTPP Agreement Vietnam issues the CPTPP form during its transition period; several member countries already accept exporter or importer self-certification on their own timetables. | Circular No. 03/2019/TT-BCT |
| D | ASEAN (ATIGA) e-Form D is transmitted through the ASEAN Single Window — the importing customs receives it electronically. Certified exporters may self-certify under the AWSC scheme instead of a C/O. | Circular No. 03/2023/TT-BCT |
| E | ASEAN - China (ACFTA) | Circular No. 12/2019/TT-BCT |
| EAV | Vietnam - Eurasian Economic Union (VN-EAEU) | Circular No. 01/2024/TT-BCT |
| EUR.1 | Vietnam - EU (EVFTA) Vietnam issues EUR.1 for exports to the EU; consignments up to EUR 6,000 may carry an origin declaration on the invoice instead. The reverse direction has NO paper C/O: EU goods entering Vietnam use self-certification by EU exporters registered under REX. | Circular No. 14/2026/TT-BCT |
| EUR.1 (UK) | Vietnam - UK (UKVFTA) Same mechanism as the EVFTA: EUR.1 (UK version) for exports, invoice declaration up to EUR 6,000, and UK goods entering Vietnam use UK exporters' self-certification. | Circular No. 02/2021/TT-BCT |
| KV | Vietnam - Korea (VKFTA) | Circular No. 09/2022/TT-BCT |
| RCEP | RCEP One form for all 15 members, but Vietnam's RCEP rates are split by COUNTRY GROUP — for the same code, the rate for China, Korea, Japan, ASEAN and Australia/NZ can differ; the rate follows the origin country on the C/O. | Circular No. 32/2022/TT-BCT |
| S | Vietnam - Laos | Circular No. 04/2010/TT-BCT |
| UAE-VN | Vietnam - UAE (CEPA) | Circular No. 24/2026/TT-BCT |
| VC | Vietnam - Chile (VCFTA) | Circular No. 31/2013/TT-BCT |
| VJ | Vietnam - Japan (VJEPA) Goods bound for Japan have four parallel preference routes (VJEPA, AJCEP, CPTPP, RCEP) — compare all four rates on the code page before choosing which form to request. | Circular No. 10/2009/TT-BCT |
| VN-CU | Vietnam - Cuba | Circular No. 08/2020/TT-BCT |
| VN-IL | Vietnam - Israel (VIFTA) | Circular No. 11/2024/TT-BCT |
Non-preferential C/O (form B)
Form B does not reduce any duty — it only certifies Vietnamese origin when the buyer or the importing country requires proof (letters of credit, trade-remedy screening…). It follows Vietnam's non-preferential origin rules (Decree 31/2018/NĐ-CP) and, since 5 May 2025, is issued through the same MOIT offices and eCoSys as the preferential forms.
Reference guide, not legal advice — the binding texts are Decree 31/2018/NĐ-CP and each agreement's origin circular. Criterion notation (WO, CTH, RVC…) is explained on the rules-of-origin page.