Wednesday 08 August, 2018

According to Official Letter No. 887/TCHQ-GSQL dated February 8, 2013 regarding issues concerning C/O:

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4. Documents proving that goods remained unchanged in cases of transit through an intermediate country:

Where goods are transported through the territory of a non-member country (for C/O Forms D, E, AANZ and AI) or through the territory of a member or non-member country (for C/O Form AK), one of the documents submitted to the customs authority of the importing Member State must demonstrate that the direct-consignment requirements have been satisfied. The enterprise may submit one of the following:

a) A document certified by the customs authority of the transit country confirming that the goods remained under that authority’s supervision and had not undergone customs clearance; or

b) A certification issued by the authority or organization that issued the bill of lading for the import-export shipment, demonstrating that transit was necessary for geographical reasons or requirements directly related to transportation; that the goods did not enter into trade or consumption in the transit country; and that the goods underwent no operation other than unloading, reloading or operations necessary to preserve them in good condition. Where the certification is issued by a subsidiary, branch or agent in Vietnam of the carrier or organization issuing the bill of lading, an authorization from the carrier itself is additionally required; or

c) Where goods are transported in the original container and the container number and seal number remain unchanged from loading at the port of the exporting Member State until import into Vietnam, the bill of lading and the shipping line’s delivery order showing unchanged container and seal numbers may be accepted as evidence of direct transportation.

The above guidance replaces instructions in previously issued official letters concerning documentary evidence required for goods in transit.

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