Accordingly, the C/O form D prescribed in the Appendix II issued with the Circular No. 19/2020/TT-BCT to October 31, 2022. From November 01, 2022, the customs agencies shall issue the C/O form D in accordance with the Appendix II of the Circular No. 10/2022/TT-BCT.
C/O Form D must be in the English language and on A4 size white paper. A C/O shall comprise one original and two copies.
Each C/O shall also bear a reference number separately given by each C/O issuing authority. At the same time, each C/O shall bear the authorized signature and official seal of the C/O issuing authority. Such signature and seal may be applied manually or electronically. A Member State may accept the electronically executed signature and seal in accordance with its domestic regulations.
The original copy of the C/O shall be forwarded by the exporter to the importer for submission to the customs authority of the importing Member State at the port or place of importation. The duplicate shall be retained by the C/O issuing authority in the exporting Member State. The triplicate shall be retained by the exporter.
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