Instructions for declaring FOB value on

C/O form D

The General Department of Vietnam Customs has issued Official letter No. 6389/TCHQ-GSQL dated Sep 30, 2020 to instruct provincial and municipal customs

departments about declaring FOB value on the C/O form D.

According to the provisions of Section 10 of C/O form (overleaf notes), Appendix II issued together with Circular No. 19/2020/TT-BCT dated August 14, 2020 of the

Ministry of Industry and Trade amending and supplementing circulars on the

Implementation of Rules of Origin in the ASEAN Trade in Goods Agreement (which took effect from Sep 27, 2020), C/O form D only shows the FOB value if goods are exported from or imported to Cambodia, Indonesia, or Laos and use the RVC

criterion to determine the origin of the goods.