Instruction for Shipments with Electronic and Written C/O Form D
In case a shipment has both electronic and written C/O Form D, issued under the law but carrying information disparity, how will customs agencies handle this? This is the guidance of the General Department of Customs for local customs authorities.
Specifically, differences are clearly stated as follows: Electronic C/O uses electronic unit codes (e.g. H87 and B34) while written C/O uses normal unit codes (e.g. piece and ton).
The declared information on the electronic C/O is different in fields to be filled on the paper C/O due to technical requirements. But the contents are the same.
The electronic C/O carries more information than that on the paper C/O as the guidance on electronic C/O requires detailed declaration (e.g. excess information on quantity, description of additional declaration filed in Box 7 on the electronic C/O while the information on quantity and weight is filled in Box 9).
For C/O with commercial invoices issued by a third party, the third party invoice in Box 10 on the electronic C/O shows both invoices (manufacturer's invoice and third party’s invoice) while only the third party is required to be declared on the written C/O.
In these cases, customs offices are not required to verify with C/O issuers. Customs offices shall base on electronic C/O Form D to check the validity of C/O and origin of goods.
Source: Vietnam Business Forum