VCN – The General Department of Vietnam Customs has issued a guidance document to instruct provincial Customs Departments to declare invoice numbers on C/O form D.
|Customs officials of Vinh Phuc Customs Branch instructed enterprises to implement procedures. Photo: N.Linh|
According to the General Department of Vietnam Customs, for commercial invoices issued by a third party, the commercial invoice numbers issued by the third party should be declared on the C/O. In the case that there is no information of invoice number of the third party, the invoice number of the manufacturer should be declared on the C/O. Third-party information such as the name of the country and address must be shown in box no.7 of the C/O.
The guidance of the General Department of Vietnam Customs is based on the provisions of Article 23, Article 25 Annex VII and Appendix VIII issued with Circular 22/2016/TT-BCT of the Ministry of Industry and Trade; The results of 28th Session of the Sub-Committee of Rules of Origin implementing the ASEAN Trade in Goods Agreement (ATIGA) and the results of the 31st Session of the Specialized Team Rules of Origin of ASEAN
By N.Linh/Thanh Thuy