Japan is one of Vietnam’s key export markets — and C/O Form AJ is an essential document that helps Vietnamese goods enjoy preferential import tariffs under the AJCEP Agreement when entering Japan.
This article explains everything you need to know about What’s Form AJ: definition, comparison between Form AJ and Form VJ, origin criteria, box-by-box declaration guidance, and a practical checklist to avoid common mistakes.
1. What is C/O Form AJ?
1.1 Definition of C/O Form AJ
C/O Form AJ (Certificate of Origin Form AJ), also known as the AJ Certificate of Origin, is a preferential certificate of origin issued for goods exported from Vietnam to Japan and other member countries under the AJCEP Agreement.
Goods granted C/O Form AJ are eligible for tariff preferences under the ASEAN–Japan Comprehensive Economic Partnership (AJCEP).
Countries applying C/O Form AJ include: Japan, Vietnam, Thailand, Laos, Cambodia, Indonesia, Singapore, the Philippines, Malaysia, and Brunei.
Authorities authorized to issue C/O Form AJ:
- Import-Export Management Offices under the Ministry of Industry and Trade
- Export Processing Zone and Industrial Park Authorities authorized by the Ministry of Industry and Trade
Sample of Japan C/O Form AJ
Sample of ASEAN C/O Form AJ
Download the Japan C/O Form AJ template here
Download the ASEAN C/O Form AJ template here
1.2 Legal Basis for Issuing C/O Form AJ in Vietnam
| Legal Document | Description |
|---|---|
| Circular 37/2022/TT-BCT | Regulates rules of origin under the AJCEP Agreement — effective from March 1, 2023, replacing Decision 44/2008/QĐ-BTM — latest valid regulation |
| Decree 31/2018/NĐ-CP | General legal framework on goods origin |
| Circular 40/2025/TT-BCT | Regulations on issuance of C/O and self-certification of origin — currently effective |
Read more:
What is C/O? Definition and Role in Import-Export
C/O Form AK — Latest Regulations and Declaration Guide
1.3 Types of C/O Form AJ You Should Know — 2 Types
According to Article 4 of Circular 37/2022/TT-BCT, there are two types of C/O Form AJ: ASEAN AJ C/O (Appendix II) and Japan AJ C/O (Appendix III).
| ASEAN AJ C/O | Japan AJ C/O | |
|---|---|---|
| Used for | Goods exported from Vietnam/ASEAN to Japan | Goods exported from Japan to Vietnam/ASEAN |
| Number of copies | 1 original + 2 copies | 1 original only |
| Applicable template | Appendix II — Circular 37/2022 | Appendix III — Circular 37/2022 |
| Signature | Handwritten or electronic signature accepted | Handwritten or electronic signature accepted |
2. Cases Exempt from Submitting C/O Form AJ
This is an important detail overlooked by most competitors — helping businesses save time for low-value shipments.
Importers are exempt from submitting C/O if the customs value does not exceed:
- Japan: ¥200,000 based on customs value
- ASEAN countries: USD 200 based on export value
3. When Should You Use Form VJ Instead of Form AJ?
VJEPA is a bilateral agreement, so tariff preferences in Japan are often better than AJCEP for many product categories, especially agricultural products, seafood, processed foods, and textiles.
| ASEAN AJ C/O | Japan AJ C/O | |
|---|---|---|
| Used for | Goods exported from Vietnam/ASEAN to Japan | Goods exported from Japan to Vietnam/ASEAN |
| Number of copies | 1 original + 2 copies | 1 original only |
| Applicable template | Appendix II — Circular 37/2022 | Appendix III — Circular 37/2022 |
| Signature | Handwritten or electronic signature accepted | Handwritten or electronic signature accepted |
4. Origin Criteria for Obtaining C/O Form AJ
Goods must either be wholly obtained (WO) or satisfy product-specific rules (PSR) such as Change in Tariff Classification (CTC) or Regional Value Content (RVC) of at least 40% under AJCEP regulations.
WO Criterion — Wholly Obtained
The entire product is fully produced or harvested in Vietnam. Applied to agricultural products, seafood, minerals, and live animals.
Declared in Box 8: “WO”
RVC ≥ 40% Criterion — Regional Value Content
Goods using imported materials but with Vietnamese regional value accounting for at least 40% of FOB value.
RVC Formula:
- RVC (%) = (FOB – Value of non-originating materials) / FOB × 100%
Under AJCEP, accumulation is only allowed when the product meets the minimum 40% RVC requirement.
Declared in Box 8: “RVC 40%” (or higher actual percentage)
CTC/PSR Criterion — Product Specific Rules
The HS code of the finished product must differ from the HS code of imported materials. Some products have specific PSR requirements listed in Appendix I of Circular 37/2022/TT-BCT.
Declared in Box 8: “CTC” (or specifically CC, CTH, CTSH)
5. Box-by-Box Guide to Completing C/O Form AJ
The certificate must be prepared on A4 paper size. ASEAN AJ C/O includes one original and two copies, while Japan AJ C/O includes only one original. All contents on C/O Form AJ must be completed in English.
| Box No. | Box Name | Declaration Guidance |
|---|---|---|
| Box 1 | Exporter | Exporter’s name, address, and country — must match customs declaration |
| Box 2 | Consignee | Importer or consignee’s name, address, and country |
| Box 3 | Transport | Departure date, means of transport, and loading/discharge port — for air shipments write “By Air” |
| Box 4 | Official use | Leave blank — customs authority at import port will complete |
| Box 5 | Item No. | Sequential number of each item |
| Box 6 | Marks | Shipping marks and package markings |
| Box 7 | HS Code | Minimum 6-digit HS code of finished product |
| Box 8 | Origin criterion | ⚠️ Most important box — declare: WO /RVC x% /CTH |
| Box 9 | Gross weight/FOB | Gross weight and FOB value — must match Invoice and B/L |
| Box 10 | Invoice | Commercial invoice number and date |
| Box 11 | Declaration | Line 1: “VIETNAM” Line 2: Importing country name Line 3: Issuance date, place, and authorized signature |
| Box 12 | Certification | Leave blank. If issued retrospectively under Clause 4 Article 7 Appendix V → write “ISSUED RETROACTIVELY”. If re-issued under Article 8 Appendix V → write “CERTIFIED TRUE COPY” |
| Box 13 | Remarks | ⚠️ Tick the correct special case (see table below) |
6. Documents Required for Applying for C/O Form AJ
6.1 Trader Registration Documents
- Application form for C/O issuance (according to Ministry of Industry and Trade template)
- Business Registration Certificate (notarized copy)
- Specimen signature of the authorized person signing the C/O
- List of manufacturing facilities and products expected to apply for C/O
6.2 Documents for Each Shipment
- C/O Form AJ application dossier including: application form + completed C/O form
- Export customs declaration
- Commercial invoice
- Bill of Lading (B/L) or Air Waybill (AWB)
- HS code declaration sheet for finished products and raw materials
- Import customs declarations for raw materials
- Sales contract or VAT invoice for domestically purchased materials
7. Procedures for Obtaining C/O Form AJ
Step 1 — Register a Trader Account
Register an account 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 AJ 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
Submit the hard-copy dossier for C/O Form AJ issuance to the Import-Export Management Office under the Ministry of Industry and Trade.
Step 4 — Verification and Approval by Authorities
The C/O will only be issued after the exporter or manufacturer proves that the exported goods originate from a member country under the agreement.
- Complete dossier → issued within the same day
- Additional verification required → up to 3 working days
Step 5 — Receive the C/O and Send to the Partner
The issuing authority keeps one copy, while the remaining copies are returned to the enterprise.
The C/O can be sent together with the shipment or scanned and sent in advance to the Japanese partner for import customs preparation.
3W LOGISTICS – CUSTOMS CLEARANCE SERVICES
C/O Form AJ is only one part of the import-export procedure chain. To ensure fast customs clearance, proper preferential tariff application, and avoid risks of tax reassessment, 3W Logistics accompanies businesses throughout the process.
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
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3W Logistics Hanoi Branch
Address: 8A Lot 28 Le Hong Phong, Gia Vien Ward, Hai Phong City
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
