What Is C/O Form B? Latest Procedures in Vietnam for Export Businesses
In international trade, a Certificate of Origin (C/O) is considered the “birth certificate” of goods. If you are exporting products to markets where Vietnam does not yet have a Free Trade Agreement (FTA), you will most likely need C/O Form B.
1. What is C/O Form B?
1.1 Definition of C/O Form B
C/O Form B (Certificate of Origin Form B) is a Non-Preferential Certificate of Origin issued by VCCI / Regional Import-Export Management Offices under the Ministry of Industry and Trade of Vietnam. It certifies that goods originate from Vietnam and is used for exports to countries and territories worldwide in the following cases:
- The importing country does not grant Vietnam preferential tariff treatment (GSP, FTA).
- The importing country offers preferential treatment, but the goods do not qualify for such preferences.
Issuance fee for C/O Form B at VCCI: Free of charge.
Authorities authorized to issue C/O Form B:
- VCCI (Vietnam Chamber of Commerce and Industry) — the primary issuing authority
- Regional Import-Export Management Offices under the Ministry of Industry and Trade — in certain localities
Besides C/O Form B, there are many other types of Certificates of Origin such as C/O Form A, C/O Form S, etc. Each type has different characteristics, so businesses should clearly understand each form to avoid confusion.
Download the C/O Form B sample here
Download the C/O Form B appendix here
1.2 What Does “Non-Preferential” Mean? Why Is It Still Necessary?
“Non-preferential” means that C/O Form B does not provide import duty reductions in the destination country — unlike Form A (GSP) or Form D (ATIGA), which are associated with tariff preferences.
So why do businesses still need Form B?
- The importing country requires a C/O for customs clearance, even without tariff preferences
- Foreign buyers require a C/O as part of the sales contract
- Required for L/C payment — banks may require a C/O in the shipping documents set
- Avoid anti-dumping duties — C/O Form B proves the goods are of Vietnamese origin, not from countries under investigation
- Quota control — some countries use C/O documents to manage import quotas
1.3 Which Markets Use C/O Form B?
C/O Form B is a non-preferential C/O that can be used for exports to almost any country worldwide.
| Case | Reason for Using Form B |
|---|---|
| Exports to the United States | The U.S. has no FTA with Vietnam — preferential C/O cannot be used |
| Exports to the Middle East (UAE, Saudi Arabia…) | No FTA — C/O required to prove origin |
| Exports to non-FTA markets | Not eligible for preferential C/O |
| Goods not qualified for GSP | Do not satisfy Form A origin requirements |
| Buyer requires a C/O in the contract | Mandatory under commercial terms |
| L/C payment requires a C/O | Banks require it within the shipping document set |
2. Why Is C/O Form B Most Commonly Used for Exports to the U.S.?
The United States is Vietnam’s largest export market but does not have a bilateral FTA with Vietnam. This means Vietnamese goods exported to the U.S. cannot enjoy preferential tariffs under trade agreements — and C/O Form B becomes the primary way to prove Vietnamese origin.
Especially as the U.S. strengthens anti-circumvention and anti-dumping investigations, a valid C/O Form B helps businesses avoid being mistaken for Chinese-origin goods and reduces investigation risks.
3. Legal Basis for Issuing C/O Form B in Vietnam
C/O Form B in Vietnam is issued based on regulations of the Ministry of Industry and Trade regarding rules of origin and procedures for issuing non-preferential Certificates of Origin.
Among these regulations, Decree 31/2018/ND-CP serves as the foundational legal framework governing the origin of exported and imported goods. In addition, Circular 05/2018/TT-BCT provides detailed guidance on dossiers, origin criteria, and instructions for completing C/O Form B.
Furthermore, Circular 39/2018/TT-BCT regulates the inspection and verification of export goods origin. These regulations were later updated and supplemented through Circular 44/2023/TT-BCT and Circular 40/2025/TT-BCT, which are currently the latest legal documents related to C/O issuance and self-certification of origin in Vietnam.
Businesses should regularly update new regulations to avoid mistakes when applying for C/O Form B for export shipments.
4. Origin Criteria for Obtaining C/O Form B
Similar to other Certificates of Origin, goods must satisfy one of the following origin criteria:
WO Criterion — Wholly Obtained
Applied when goods are entirely produced in Vietnam without using imported materials. Examples include rice, coffee, seafood, and natural rubber.
CTC Criterion — Change in Tariff Classification
Applied when imported materials are used, but after production in Vietnam, the HS code of the finished product changes compared to the imported inputs.
LVC Criterion — Local Value Content
Applied when businesses can prove that the local content ratio meets the required threshold. For C/O Form B, the local value content generally requires at least 30% of the FOB value.
Direct LVC calculation formula:
LVC (%) = (Value of local materials / FOB value of the product) × 100%
5. How to Fill Out Each Box on the C/O Form B Template
The C/O Form B template contains 12 main boxes. Below is a guide to the most important fields and the ones most commonly completed incorrectly:
| Box No. | Field Name | Filling Instructions |
|---|---|---|
| Box 1 | Exporter | Full name and address of the exporter in Vietnam — must match the customs declaration |
| Box 2 | Consignee | Name and address of the consignee — based on the Invoice; “To Order” may be used if the consignee has not yet been determined |
| Box 3 | Means of transport & route | Specify the transportation method, port/airport of departure, and destination port/airport |
| Box 4 | For official use | Leave blank — only the issuing authority can complete this box |
| Box 5 | Item number | Sequence number of each product item in the shipment |
| Box 6 | Marks & numbers | Shipping marks and package numbers — must match the actual packaging |
| Box 7 | Number & kind of packages | Number of packages and packaging type |
| Box 8 | Origin criterion | ⚠️ The most important box — specify the origin criterion: P or W + HS code |
| Box 9 | Gross weight/quantity | Gross weight — must match the B/L and Invoice |
| Box 10 | Number & date of invoice | Invoice number and invoice date |
| Box 11 | Declaration by exporter | Place and date of issuance, signature of the authorized representative |
| Box 12 | Certification | Completed and stamped by the issuing authority — do not fill in |
6. What Documents Are Required for a C/O Form B Application?
6.1 Trader Registration Dossier (Submitted Once for Initial Registration)
- Application form for C/O issuance (according to the official template)
- Business Registration Certificate (notarized copy)
- Specimen signature of the authorized signatory for C/O applications
- List of the company’s manufacturing facilities
6.2 Documents Required for Each Export Shipment
- Application form for C/O Form B issuance (submitted online via ecosys.gov.vn)
- Completed C/O Form B template printed from the system
- Export customs declaration already cleared by customs (certified true copy)
- Commercial Invoice (certified copy)
- Bill of Lading (B/L) or Air Waybill (AWB) (certified copy)
- Bill of materials/manufacturing material list (according to WO, CTC, or LVC criteria)
- Copies of import customs declarations for imported materials (if applicable)
7. Procedures for Applying for C/O Form B at VCCI (5 Steps)
Step 1 — Register a Trader Account
First-time applicants must register on the covcci.com.vn (VCCI) system or ecosys.gov.vn (Ministry of Industry and Trade). Submit trader registration documents including specimen signatures, business registration certificate, and list of manufacturing facilities.
Step 2 — Declare Shipment Information Online
Fill in complete shipment information on the system, including product description, HS code, quantity, value, origin criterion, and means of transportation.
Step 3 — Upload Supporting Documents and Print the Dossier
Upload the Invoice, B/L, customs declaration, and bill of materials to the system. Print the hard-copy dossier according to requirements.
Step 4 — Submit the Dossier and Wait for Approval
VCCI will review the application dossier. Normally:
- Complete and valid dossiers → issued on the same day
- Additional verification required → up to 3 working days
- Physical inspection of manufacturing facilities required → up to 7 days (with prior notice)
Step 5 — Receive the Original C/O and Send It to the Buyer
Each set of C/O Form B includes 1 original and 2 copies. VCCI keeps 1 copy for record purposes. The original is sent together with the shipment or separately to the buyer upon request.
8. Frequently Asked Questions About C/O Form B
How long is C/O Form B valid?
Normally 12 months from the issuance date. However, validity may vary depending on the importing country’s requirements, so exporters should confirm with their buyers in advance.
Does C/O Form B provide tariff reductions?
No. C/O Form B is a non-preferential Certificate of Origin and does not provide import duty reductions. To receive preferential tariffs, exporters must use the correct C/O form corresponding to the applicable FTA.
Can C/O Form B be issued after shipment departure?
Yes, but it must be issued retrospectively and clearly marked “ISSUED RETROSPECTIVELY” on the certificate. The procedure is more complicated and may not always be accepted by the importing country.
9. Need Support for Export Documentation & Customs Clearance?
C/O Form B is only one of many documents required for an export shipment. To ensure complete and compliant shipping documents — especially for strict markets such as the United States — many businesses choose to work with professional customs brokerage service providers.
3W Logistics provides comprehensive export support services:
- Customs clearance services — handling the full import-export customs process, advising on the correct C/O type, and checking document validity before submission
- Air freight services — optimized solutions for urgent exports to the U.S. and international markets
- Sea freight services — cost-efficient solutions for large-volume global shipments
- Warehousing & distribution — storage and cargo handling before export
- With experience handling export shipments to more than 100 countries, the 3W Logistics team is ready to advise businesses on the appropriate C/O type for each shipment and assist in preparing accurate shipping documents from the beginning — helping cargo clear customs quickly and reducing the risk of shipment holds or additional tax assessments.
CONTACT INFORMATION:
Head Office – 3W Logistics Ho Chi Minh Branch
Address: 34 Bach Dang Street, Tan Son Hoa Ward, Ho Chi Minh City, Vietnam
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, Vietnam
Hotline: +84 24 3202 0482
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3W Logistics Hai Phong Branch
Address: 81A Tran Quoc Toan Street, Cua Nam Ward, Hanoi, Vietnam
Hotline: +84 225 355 5939
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3W LOGISTICS CO., LTD – We here serve you there!
Email: quote@3w-logistics.com
Website: www.3w-logistics.com
