If your business is exporting goods to India, there is one document that can significantly reduce import tax costs — C/O Form AI.
This article explains everything you need to know about what is C/O Form AI, when it is required, how to apply for it, and common mistakes to avoid. This article specifically refers to C/O Form AI issued in Vietnam.
1. What is C/O Form AI?
1.1 Definition of C/O Form AI
C/O Form AI (Certificate of Origin Form AI) is a certificate of origin issued under the ASEAN – India Free Trade Agreement (AIFTA).
This document is mandatory for exported goods to qualify for preferential import tariffs under the agreement when entering the Indian market.
When goods exported from Vietnam are accompanied by a valid C/O Form AI, the importer in India can enjoy preferential tariff rates instead of normal MFN duties.
Authorities authorized to issue C/O Form AI:
- Regional Import-Export Management Offices under the Ministry of Industry and Trade
- Export Processing Zone – Industrial Park Management Boards authorized to issue C/O.
C/O Form AI issuance fees:
- New issuance: 60,000 VND/set.
- Reissuance/amendment: 30,000 VND/set.
Download the C/O Form AI sample here
Learn more:
- The definition and role of C/O
- C/O Form AJ, C/O Form VJ,… Other types of C/O
1.2 The role of C/O Form AI in exports
| Benefits | Details |
|---|---|
| Reduced/exempted import duties | Enjoy preferential AIFTA tariff rates, with many products eligible for 0% tariffs in India and ASEAN countries |
| Enhanced competitiveness | Vietnamese products become more price-competitive compared to goods from countries without FTAs with India |
| Smoother customs clearance | India accepts most C/O Form AI certificates issued by Vietnam, except in some signature verification cases |
| Market expansion | Access a 1.4-billion-population market with optimized import tax costs |
| Support for L/C payment | Banks may require C/O in the document set presented under the Letter of Credit |
1.3 Legal basis for issuing C/O Form AI
| Legal document | Content |
|---|---|
| Circular 15/2010/TT-BCT | Rules of origin under the ASEAN – India Free Trade Agreement (AIFTA) — the core legal framework for C/O Form AI |
| Decree 31/2018/ND-CP | General legal framework on rules of origin for goods |
| Circular 40/2025/TT-BCT | Current regulations on C/O issuance and self-certification of origin |
2. Rules of origin to obtain C/O Form AI
To enjoy preferential tariffs under AIFTA, goods must satisfy one of the following origin criteria:
WO Criterion — Wholly Obtained
The entire product is produced 100% in Vietnam. Applicable to agricultural products, seafood, and naturally extracted minerals.
RVC ≥ 35% Criterion — Regional Value Content
For products applying the RVC criterion, C/O Form AI can only be issued when the goods achieve a minimum RVC of 35%.
CTSH Criterion — Change in Tariff Sub-Heading (6-digit HS code)
The AIFTA agreement applies the combined criterion of RVC 35% together with CTSH — a change in tariff classification at the 6-digit HS code level. The 6-digit HS code of the finished product must differ from the 6-digit HS code of imported materials.
De Minimis
De Minimis: up to 10% of non-originating materials that do not satisfy CTC requirements may still be accepted. This flexible provision helps businesses avoid disqualification from CTC criteria due to a small percentage of non-compliant materials.
Accumulation under AIFTA
Similar to ACFTA, AKFTA, and AJCEP, AIFTA only provides for standard accumulation and does not include partial accumulation provisions like ATIGA — therefore, there is no “Partial Cumulation” box on C/O Form AI. Under the RVC criterion, only goods achieving at least 35% RVC are eligible for 100% FOB value accumulation.
3. Documents required for applying for C/O Form AI
After understanding what is C/O Form AI, businesses need to prepare the correct documents to ensure the application process is fast and minimizes errors.
Trader registration dossier
- Application form for C/O issuance (according to the Ministry of Industry and Trade template)
- Enterprise Registration Certificate (notarized copy)
- Specimen signature of the authorized signatory for C/O
- List of production facilities and products expected to apply for C/O
Documents for each shipment
- Application for C/O Form AI issuance + completed C/O form
- Export customs declaration (notarized copy)
- Commercial Invoice
- Bill of Lading — B/L or AWB
- RVC calculation sheet or material list (if imported materials are used)
- Imported material customs declarations, sales contracts (if requested)
4. Guidelines for completing C/O Form AI
Completion of C/O Form AI must comply with Appendix 6 of Circular 15/2010/TT-BCT, in English and typed. The information must match the customs declaration, commercial invoice, and bill of lading.
| Box No. | Box Name | Instructions |
|---|---|---|
| Box 1 | Exporter | State the exporter’s trading name, address, and country — must match the customs declaration |
| Box 2 | Consignee | State the consignee’s name, address, and country — or “TO ORDER” if not yet determined |
| Box 3 | Transport | Departure date, means of transport, port of loading, and port of discharge |
| Box 4 | Official use | Leave blank — to be completed by the issuing authority |
| Box 5 | Item No. | Item number, shipping marks, product description, and importing country HS code (minimum 4 digits) |
| Box 6 | Packages | Number or type of packages |
| Box 7 | Quantity | Net weight or other quantity |
| Box 8 | Invoice No. & Date | State the commercial invoice number and date |
| Box 9 | Gross weight/FOB | Gross weight including packaging and FOB value — must match the Invoice and B/L |
| Box 10 | Invoice | Commercial invoice number and date |
| Box 11 | Declaration | Line 1: “VIETNAM”. Line 2: Name of importing country. Line 3: Place, date, month, year, and signature of the authorized signatory |
| Box 12 | Certification | Leave blank — signed and stamped by the issuing authority |
| Box 13 | Remarks | ⚠️ Tick the correct special case (see table below) |
Summary Table of Origin Criteria & How to Declare in Box 8
| Criteria | Declaration in Box 8 | Applicable to |
|---|---|---|
| WO | WO | Vietnamese agricultural products, seafood, and minerals |
| RVC ≥ 35% | RVC 35% (or actual percentage) | Industrial products, electronics, textiles |
| CTSH | CTSH | Change in 6-digit HS code classification |
Guidelines for Box 13 — Cases Requiring Special Marks
The applicant selects one of the following options:
| Case | Declaration in Box 13 | When applicable |
|---|---|---|
| Third-country invoice | Third-Country Invoicing | The invoice is issued by a company in another country |
| Exhibition goods | Exhibition | Goods displayed at fairs or exhibitions before being sold |
| Back-to-back C/O | Back to back C/O | Goods transshipped through another ASEAN country |
5. Procedures for applying for C/O Form AI
Step 1 — Register a trader account
Register at ecosys.gov.vn.
Submit the first-time trader registration dossier to the Regional Import-Export Management Office under the Ministry of Industry and Trade.
Step 2 — Submit electronic C/O declaration
Declare the application for C/O Form AI online through the Ministry of Industry and Trade system at ecosys.gov.vn. Fill in complete shipment information, HS codes, and origin criteria.
Step 3 — Submit hard-copy documents
Print the dossier and submit paper documents to the Regional Import-Export Management Office. Note: 100% of C/O Form AI certificates are paper-based — electronic C/O is not yet available.
Step 4 — Review and approval by the authority
- Complete documents → issued within the same day
- Verification required → up to 3 days
Step 5 — Receive the C/O and send it to the partner
Receive the C/O Form AI set including 1 original + 3 copies. Send the original together with the shipment for the Indian importer to submit to customs.
3W LOGISTICS – EXPORT SERVICES TO INDIA:
India is emerging as one of the fastest-growing markets in the world — and Vietnam–India trade turnover continues to grow strongly. To fully benefit from AIFTA tariff preferences, export documentation — especially C/O Form AI — must be accurate from the beginning.
3W Logistics provides comprehensive support for businesses exporting to India:
Customs declaration & document consultation — advising on suitable RVC criteria for each shipment, checking the validity of C/O Form AI before submission, and handling the entire export customs clearance process.
- Air freight — Vietnam–India routes, suitable for urgent shipments, high-value goods, mobile phones, and electronic components
- Sea freight — Vietnam–India routes, cost optimization for large FCL container shipments and LCL cargo
- Warehousing & distribution — storage and cargo preparation before export
- The 3W Logistics team is ready to advise on the most suitable type of C/O, review documents before submission, and handle the full customs clearance process — helping goods enter India faster and enjoy the correct tariff incentives.
CONTACT INFORMATION:
Head Office – 3W Logistics Ho Chi Minh Branch
Address: 34 Bach Dang Street, Tan Son Hoa Ward, Ho Chi Minh City
Hotline: +84 28 3535 0087
____________________________
3W Logistics Hanoi Branch
Address: 8A Lot 28 Le Hong Phong Street, Gia Vien Ward, Hai Phong
Hotline: +84 24 3202 0482
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3W Logistics Hai Phong Branch
Address: 81A Tran Quoc Toan Street, Cua Nam Ward, Hanoi
Hotline: +84 225 355 5939
Website: www.3w-logistics.com
