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Rules of Origin & Application Procedures for Major C/O Forms (Form E, D, AK, EUR.1)

C/O/6 min read/October, 2026

Step-by-step guidance on merchant profile registration, Bill of Materials (BOM) compilation, and electronic C/O issuance for preferential tariff treatment.

Rules of Origin & Application Procedures for Major C/O Forms (Form E, D, AK, EUR.1)

Key Takeaways for Businesses

  • C/O Form E: ASEAN - China Free Trade Area (ACFTA).
  • C/O Form D: ASEAN Trade in Goods Agreement (ATIGA).
  • C/O Form AK: ASEAN - Korea Free Trade Agreement (AKFTA).
  • Must substantiate Regional Value Content (RVC) or Change in Tariff Classification (CTC).

A Certificate of Origin (C/O) acts as an economic passport for exported commodities, allowing overseas importers to claim preferential tariff concessions (down to 0% duty).

Standard 4-Step Application Procedure in Vietnam:

Step 1: Register merchant profile on the Ministry of Industry and Trade (eCoSys) or VCCI portals.

Step 2: Prepare the Bill of Materials (BOM) proving compliance with the Product Specific Rules (PSR).

Step 3: Submit the electronic dossier attaching cleared export declarations and ocean bill of lading.

Step 4: Monitor verification status and receive either paper C/O or QR-verified electronic C/O.

TDDT provides a dedicated origin team with extensive expertise in handling complex C/O dossiers with maximum speed.

Need help with this procedure?

TDDT is ready to advise and handle the full process on your behalf.