CO Form TR is a Certificate of Origin used for goods exported from Vietnam to Türkiye under the Vietnam–Türkiye Free Trade Agreement (VFTA). When goods satisfy the applicable origin criteria, they are entitled to preferential tariff treatment at Turkish customs instead of the standard MFN tariff rate.

This article provides a comprehensive guide covering the definition, origin criteria, required documents, declaration procedures on the eCOSys system, instructions for completing each box on Form TR, and common mistakes to avoid — helping exporters prepare compliant applications from the very first submission.

1. What is CO Form TR?

CO Form TR is an official certificate of origin issued by authorized Vietnamese authorities to certify that goods satisfy the origin requirements under the VFTA (Vietnam–Türkiye Free Trade Agreement). This form is specifically designed for exports from Vietnam to Türkiye and is not applicable for imports from Türkiye into Vietnam.

Its full name is Certificate of Origin Form TR. The abbreviation “TR” is derived from the ISO country code of Türkiye (Türkiye). In Vietnam, issuing authorities are organizations authorized by the Ministry of Industry and Trade, primarily the Vietnam Chamber of Commerce and Industry (VCCI) and provincial Departments of Industry and Trade.

CriteriaCO Form TRCO EUR.1 (UKVFTA)CO Form VK (VKFTA)
Applicable AgreementVFTA (Vietnam – Türkiye)UKVFTA (Vietnam – United Kingdom)VKFTA (Vietnam – Korea)
Destination MarketTürkiyeUnited KingdomSouth Korea
Issuing AuthorityVCCI, Department of Industry and TradeVCCI, Department of Industry and TradeVCCI, Department of Industry and Trade
FormatPaper + Electronic (eCOSys)Paper + Electronic (eCOSys)Paper + Electronic (eCOSys)
Validity Period12 months from the date of issuance12 months from the date of issuance12 months from the date of issuance
Origin Criteria SystemWO, CTC, RVC (35–40%)WO, PSR, RVC (50–60%)WO, CTH, RVC (40%)

Learn more: What is a Certificate of Origin (C/O)?, What is CO Form VI?, etc.

Sample CO Form TR

2. VFTA Agreement and Scope of Application of Form TR

The Vietnam–Türkiye Free Trade Agreement (VFTA) was signed and entered into force to promote bilateral trade between the two countries. Under the agreed tariff reduction schedule, Türkiye will reduce or eliminate import duties on Vietnamese goods that satisfy the origin requirements stipulated in the Agreement.

Goods using CO Form TR are eligible for VFTA preferential tariff rates, which are significantly lower than the standard MFN (Most Favoured Nation) rates. This creates a direct price competitiveness advantage for Vietnamese exporters entering the Turkish market — particularly in sectors such as textiles and garments, footwear, seafood, electronics, and processed agricultural products.

Important Note: CO Form TR applies only to exports from Vietnam to Türkiye. Goods imported from Türkiye into Vietnam must use the certificate of origin format prescribed by Turkish authorities, not Form TR.

The legal framework governing the rules of origin under the VFTA is provided in the Circulars issued by the Ministry of Industry and Trade guiding the implementation of the Agreement. Businesses are advised to consult the latest regulations on the Ministry of Industry and Trade portal and the electronic C/O issuance system eCOSys.

3. Origin Criteria for Obtaining CO Form TR

Goods must satisfy one of the following origin criteria, depending on the HS code and product-specific rules (PSR) specified in the VFTA Product Specific Rules Annex. The three basic criteria include Wholly Obtained (WO), Change in Tariff Classification (CTC), and Regional Value Content (RVC).

3.1 Wholly Obtained (WO)

The WO criterion applies to goods that are entirely produced, extracted, cultivated, or harvested within the territory of Vietnam without using any input materials from third countries. Typical products meeting the WO criterion include mined minerals, fresh agricultural products, seafood caught within Vietnam’s exclusive economic zone, and products manufactured exclusively from such WO materials.

3.2 Change in Tariff Classification (CTC)

CTC (Change in Tariff Classification) requires that non-originating materials undergo a production process resulting in a change in tariff classification at a specified level. The VFTA recognizes three levels of CTC:

  • CC (Change in Chapter): Change of HS code at the Chapter level (2 digits) — the strictest requirement.
  • CTH (Change in Tariff Heading): Change of HS code at the Heading level (4 digits).
  • CTSH (Change in Tariff Sub-Heading): Change of HS code at the Sub-heading level (6 digits) — the least stringent within the CTC category.

3.3 Regional Value Content (RVC)

RVC (Regional Value Content) refers to the percentage of the value of originating materials from Vietnam (or accumulated under VFTA provisions) relative to the FOB value of the finished product. Depending on the product category, VFTA generally requires an RVC threshold ranging from 35% to 40%.

RVC calculation using the Build-Down method:

RVC (%) = (FOB Value − Value of Non-Originating Materials) / FOB Value × 100

CriteriaDescriptionTypical VFTA ThresholdTypical Industries
WOAll materials originate in Vietnam100%Agricultural products, minerals, fresh seafood
CCChange in HS code at Chapter level—Chemicals, plastics, textile fibers
CTHChange in HS code at Heading level (4 digits)—Machinery, electrical equipment, garments
CTSHChange in HS code at Sub-heading level (6 digits)—Footwear, processed seafood
RVCRatio of originating material value to FOB value≥ 35–40%Electronics, components, consumer goods

4. Documents Required for CO Form TR Application

The application dossier for CO Form TR includes both commercial documents proving the transaction and technical documents demonstrating compliance with origin requirements. The complete list according to current Ministry of Industry and Trade regulations includes:

  1. Application for C/O issuance in the prescribed format, signed and stamped by the authorized company representative.
  2. Completed CO Form TR — one original copy for endorsement by the issuing authority and two duplicate copies.
  3. Commercial Invoice — original or certified copy bearing the company stamp.
  4. Bill of Lading / Airway Bill — copy showing the discharge port in Türkiye.
  5. Export Customs Declaration already cleared by Customs.
  6. Declaration of Origin or an RVC/CTC calculation sheet.
  7. Additional permits or certificates (if applicable), such as phytosanitary certificates, quality certificates, etc., depending on the product category.
  8. Import declarations for materials (if imported inputs are used for RVC calculations).

Note: For the first-time trader registration, companies must additionally submit their Business Registration Certificate, Tax Registration Certificate, and specimen signatures and company seal of the authorized C/O signatory.

5. Procedure for Declaring CO Form TR on eCOSys

The entire application process for CO Form TR is carried out online through the eCOSys system (the Ministry of Industry and Trade’s Electronic Certificate of Origin Issuance System). In most cases, businesses are not required to visit the issuing authority in person — all procedures from declaration to issuance are handled electronically.

  1. Log in to eCOSys: Access ecosys.gov.vn and log in using the registered enterprise account. If the company does not yet have an account, it must register as a trader and wait for approval.
  2. Select the C/O type and issuing authority: Choose “Create New Application” → select Form TR → choose the issuing authority (VCCI or the relevant Department of Industry and Trade according to the company’s registered address).
  3. Declare shipment information: Complete all exporter, importer, product description, quantity, weight, FOB value, loading port in Vietnam, and discharge port in Türkiye details.
  4. Declare the origin criterion: Select the applicable criterion (WO / CTC / RVC), enter RVC calculation data, or declare HS codes of input materials if using CTC.
  5. Upload supporting documents: Upload Invoice, Packing List, Bill of Lading or Airway Bill, Export Declaration, and Material Declaration in PDF/JPG formats accepted by the system.
  6. Review and submit the application: Verify all declared information, confirm, and submit the dossier. The system will generate an application number for tracking purposes.
  7. Monitor and supplement documents (if required): If additional documents are requested, eCOSys will notify the company via email and dashboard notifications. The applicant must update and resubmit within the prescribed timeframe.
  8. Receive CO Form TR: Once approved, businesses may print the electronically authenticated CO Form TR from eCOSys or collect the stamped original copy from the issuing authority if required by the buyer.

Typical processing time: 1–3 working days from the submission of a complete and valid application. Complex cases (first-time products, physical verification requirements, etc.) may take up to 5 working days. Businesses are advised to submit applications at least 3–5 working days before the scheduled vessel or flight departure date.

6. Instructions for Completing Each Box on CO Form TR

CO Form TR consists of boxes numbered from 1 to 13. Each box must be completed accurately — even a single error may result in Turkish Customs rejecting the certificate of origin and applying MFN duties instead of preferential tariffs.

BoxField NameCompletion Instructions
Box 1ExporterFull name, address, and country of the Vietnamese exporter. Must match the Invoice and Export Declaration.
Box 2Certificate No.Leave blank — to be completed by the issuing authority after approval.
Box 3ConsigneeFull name and address of the consignee in Türkiye. “To Order” may be stated if the final consignee is not yet identified.
Box 4Means of Transport and RouteTransportation method (By Sea / By Air), vessel name or flight number, port of loading in Vietnam, and port of discharge in Türkiye.
Box 5For Official UseLeave blank — reserved for use by the issuing authority.
Box 6Item NumberSequential numbering of products in the shipment (1, 2, 3…). Each item should occupy a separate line.
Box 7Marks and NumbersShipping marks and package numbers. Use “N/M” (No Mark) if there are no marks.
Box 8Description of GoodsProvide a clear product description sufficient for identification, including product name, specification, and material composition. The 6-digit HS code is mandatory.
Box 9Gross Weight or QuantityGross weight (kg) or quantity according to the applicable unit of measurement (pcs, cartons, boxes, etc.) and must match the Packing List.
Box 10Number and Date of InvoicesInvoice number and invoice date. Must exactly match the submitted commercial invoice.
Box 11Origin CriterionSpecify the applicable origin criterion: “WO” (Wholly Obtained), “CTC” with CC/CTH/CTSH level, or “RVC [X]%” where X is the actual regional value content percentage.
Box 12Declaration by the ExporterThe exporter signs, dates, stamps the form, and states the exporting country (Vietnam). The signature must belong to the person registered with the issuing authority.
Box 13Certification by Competent AuthorityLeave blank — the issuing authority will sign, stamp, and indicate the issuance date upon approval.

Practical Example (Box 11): A company exports leather footwear to Türkiye under HS code 6403 using imported leather materials under HS code 4107 (Chapter 41). Since the finished product falls under Chapter 64, the product satisfies the CC criterion. Therefore, Box 11 should state: “CC”.

7. Direct Consignment Rule

The Direct Consignment rule is an additional mandatory requirement: goods must be transported directly from Vietnam to Türkiye without undergoing any processing or manufacturing operations in a third country.

If the goods transit through a third country (for example Singapore or the UAE), the exporter must prove that the goods remained under customs supervision and that no manufacturing activity occurred during transit. Supporting documents may include a Through Bill of Lading, certification from customs authorities in the transit country, or a Bonded Warehouse Certificate.

Note: Splitting shipments at an intermediate port for logistical reasons is acceptable provided that the exporter can prove that no additional processing occurred and that the goods remained under a single customs shipment.

8. Common Errors When Declaring CO Form TR and How to Avoid Them

Common ErrorConsequenceSolution
Product description in Box 8 does not match the InvoiceCustoms authorities may question the origin claim and request verification.Ensure consistency between the C/O and Invoice regarding product name, HS code, and unit of measurement.
Incorrect origin criterion in Box 11The C/O becomes invalid and MFN duties apply.Review the VFTA PSR based on the 6-digit HS code before submission.
Missing HS code in Box 8The application will be rejected as incomplete.The 6-digit HS code must always accompany the product description.
Signature or stamp does not match registered specimensThe issuing authority rejects the application.Update signature specimens whenever there is a change of authorized signatory.
Invoice date later than Bill of Lading dateThe issuing authority may request an explanation due to chronological inconsistency.Ensure the order of dates is logical: Invoice → B/L → C/O application date.
No Through B/L for transshipment cargoViolation of the Direct Consignment rule and rejection of the C/O.Request the carrier to issue a Through Bill of Lading or provide transit evidence.
Retrospective C/O not properly indicatedTurkish Customs may question the validity of the certificate.Tick the “Issued Retrospectively” statement and explain the reason in Box 12.

 

9. Retrospective CO Form TR and Certified True Copy C/O

Retrospective C/O (Retrospective CO) is issued after the actual export date in cases where the exporter forgot to apply for the C/O before shipment, or when the shipment requires a C/O for Letter of Credit (L/C) payment purposes but the application could not be completed in time. A retrospective Form TR carries the same legal validity as a standard C/O, provided that the exporter clearly states “Issued Retrospectively” in Box 12 and specifies the reason for the retrospective issuance.

Certified True Copy C/O is issued when the original C/O has been lost or damaged during transportation. The exporter must submit a reissuance request to the issuing authority together with an explanation report and a copy of the original C/O if available. The certified copy must clearly indicate “Duplicate” together with the reference number of the original C/O.

Validity Period: CO Form TR remains valid for 12 months from the date of issuance. After this period, the certificate can no longer be used to claim VFTA preferential tariffs, and the shipment will be subject to MFN duties upon importation into Türkiye.

10. Frequently Asked Questions About CO Form TR

Where can businesses apply for CO Form TR?

CO Form TR is issued by authorities authorized by the Ministry of Industry and Trade, including the Vietnam Chamber of Commerce and Industry (VCCI) and provincial Departments of Industry and Trade where the exporter is registered. The entire application and tracking process is conducted electronically through the eCOSys platform.

Can a single CO Form TR cover multiple products?

Yes. A single CO Form TR may cover multiple products within the same shipment, provided that all products satisfy the applicable origin criteria. Each product must be declared on a separate line in Boxes 6–11 and distinguished by its item number in Box 6. If additional space is required, a supplementary sheet may be attached.

Does CO Form TR require consular legalization?

No. CO Form TR is issued by authorities officially authorized by the Ministry of Industry and Trade and is directly recognized by Türkiye under the VFTA framework — therefore, consular legalization is not required. However, exporters are advised to reconfirm any documentary requirements with their buyers or the issuing bank under the Letter of Credit arrangement.

Can goods exported through a bonded warehouse in Türkiye still use Form TR?

Yes, provided that the goods satisfy the VFTA origin requirements and comply with the Direct Consignment rule. If the cargo is stored in a bonded warehouse in Türkiye before final distribution, the exporter must provide warehouse documentation proving that the goods have not undergone any further processing or manufacturing activities.

How should incorrect information on an issued CO Form TR be handled?

If an error is discovered after the C/O has been issued, the exporter must not make any amendments directly on the original certificate. Instead, the exporter must submit a request to cancel the existing C/O and apply for a replacement certificate, accompanied by the original C/O and an explanation of the correction. If the shipment has already been exported, a retrospective C/O may be requested with the corrected information.

Conclusion – Immediate Actions for Exporters

  1. Determine the appropriate origin criterion for the exported product (WO / CTC / RVC) by reviewing the VFTA Product Specific Rules (PSR) based on the 6-digit HS code before planning the shipment.
  2. Register an enterprise account on eCOSys and update authorized signatures and company seals to avoid delays when urgent C/O applications are required.
  3. Prepare complete origin supporting documents, especially material declarations and import declarations for raw materials, to substantiate RVC or CTC calculations if verification is requested by the issuing authority.
  4. Submit the application early, preferably at least 3–5 working days before shipment departure, to allow sufficient time for amendments or supplementary documentation if requested.

This article is compiled based on the Rules of Origin under the Vietnam–Türkiye Free Trade Agreement (VFTA), implementation guidelines issued by the Ministry of Industry and Trade, and the operating procedures of the eCOSys electronic Certificate of Origin issuance system.

3W Logistics – Your Partner for CO Form TR Declaration and Exports to Türkiye

Applying for CO Form TR requires exporters to have a thorough understanding of the VFTA Product Specific Rules (PSR), RVC calculation methods, and eCOSys procedures. Even a minor documentary error may result in cargo being held at Turkish customs or the loss of preferential tariff eligibility. 3W Logistics is a leading international freight forwarding and customs brokerage company, providing end-to-end support for Vietnamese exporters shipping to Türkiye, from origin declaration to transport optimization consultancy.

  • Experienced C/O and customs specialists: 3W Logistics maintains a dedicated team of professionals with in-depth expertise in VFTA Rules of Origin and continuously updated knowledge of the latest Ministry of Industry and Trade regulations. We support exporters in origin verification, document preparation, eCOSys declaration, and monitoring the issuance process for each shipment.
  • Vietnam–Türkiye transportation network: Leveraging our NVOCC capabilities and partnerships with major shipping lines, 3W Logistics operates FCL and LCL services from Ho Chi Minh City and Hai Phong to Istanbul, Mersin, and Ambarli, ensuring the issuance of Through Bills of Lading that comply with the VFTA Direct Consignment requirements.
  • Fast processing and reduced DEM/DET risks: Our documentation process runs simultaneously with vessel booking, ensuring that CO Form TR is ready before cargo cut-off dates. This helps exporters avoid document delays and costly container detention and demurrage charges at Turkish ports.

Businesses requiring support with CO Form TR applications, VFTA origin consultancy, or freight arrangements to Türkiye are welcome to contact 3W Logistics for comprehensive logistics solutions.

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

3W Logistics Hanoi Branch
Address: 81A Tran Quoc Toan Street, Cua Nam Ward, Hanoi, Vietnam
Hotline: +84 24 3202 0482

3W Logistics Hai Phong Branch
Address: 8A, Lot 28, Le Hong Phong Street, Gia Vien Ward, Hai Phong, Vietnam
Hotline: +84 225 355 5939

3W LOGISTICS CO., LTD – We here serve you there!
Email: quote@3w-logistics.com
Website: www.3w-logistics.com