CO FORM AJ – IMPORTANT NOTES ON CERTIFICATE OF ORIGIN FORM AJ

If you are exploring or working in the field of import-export or international trade, a Certificate of Origin (CO) is an indispensable document. CO certificates come in various forms, such as CO Form A, CO Form D, CO Form E, and many more. In this article, Smart Link Logistics will help you understand CO Form AJ and the important considerations related to this form.

1. What is CO Form AJ?

The Certificate of Origin Form AJ, also known as C/O Form AJ, is a crucial document in the field of import-export, especially when the goods originate in Vietnam and are destined for Japan or other member countries under the ACCEP multilateral trade agreement.

C/O Form AJ is more than just a document; it carries significant benefits, particularly in terms of tariffs. The advantages provided by C/O Form AJ depend on the Trade in Goods Agreement, within the framework of the Comprehensive Economic Partnership Agreement between ASEAN member countries and the Government of Japan.

In other words, C/O Form AJ applies to goods exported and imported between Japan and ASEAN member countries, including Japan, Vietnam, Laos, Cambodia, Thailand, Indonesia, Singapore, the Philippines, Malaysia, and Brunei.

Several important decisions and decrees govern C/O Form AJ. First, Decision No. 44/2008/QĐ-BCT issued the Regulation on Issuing Certificates of Origin Form AJ, paving the way for benefits under the ASEAN-Japan Comprehensive Economic Partnership Agreement.

Decree No. 160/2017/NĐ-CP, which details Vietnam’s special preferential import tariff schedule, provides specific guidelines on the tariff schedule applicable to the ASEAN-Japan Comprehensive Economic Partnership Agreement for the period 2018–2023. This establishes a solid foundation for trade transactions between Vietnam and Japan.

2. Documents required for C/O form AJ application

Applying for C/O Form AJ is a critical and complex process, requiring organization and careful attention. To ensure a successful application, you need to prepare several essential documents. Here is a list of the necessary documents:

Fully completed and declared C/O Form AJ application (according to Form No. 3).
The corresponding C/O Form AJ, with complete declarations.
Completed customs declaration form (copy, certified as true copy). If the export goods do not require customs declaration, this form is not needed.
Certified copy of the commercial invoice.
Certified copy of the bill of lading or equivalent transport documents.
Detailed regional value content calculation.
Declaration of HS codes for raw materials and HS codes for the exported product (applicable for goods subject to tariff change or specific processing criteria).
Certified copy of the production process of exported goods.
Certified copy of customs declarations for imported materials and supplies used in the production of exported goods. This document is mandatory if imported materials and supplies are used in production.
Certified copy of the sales contract or VAT invoice for raw materials. If there is no sales contract or VAT invoice, confirmation from the raw material seller or local authorities where the raw materials were purchased is required.
Export license (if any).
Other documents and materials related to the export process.

In certain cases, the C/O issuing organizations may request the original documents for verification. This request is typically made in writing and signed by an authorized C/O issuing officer.

3. Content of the Certificate of Origin form AJ

Here are the instructions for completing each section of C/O Form AJ:

Box 1: Enter the exporter’s trade name, address, and exporting country (usually Vietnam).
Box 2: Provide the consignee’s information, including address, consignee’s name, and destination country. The top right section is for the C/O issuing organization to fill out. The reference number in this section consists of 13 characters divided into five groups:

Group 1: “VN” (uppercase), the abbreviation for Vietnam.

Group 2: Two uppercase letters representing the importing country, such as Japan (JP); Thailand (TH); Brunei (BN); Laos (LA); Cambodia (KH); Indonesia (ID); Malaysia (MY); Myanmar (MM); Philippines (PH); Singapore (SG).

Group 3: Two digits for the year of C/O issuance.

Group 4: Two digits for the C/O issuing organization’s code, as defined by the Ministry of Commerce.

Group 5: Five digits, the serial number of the issued C/O Form AJ. Note that groups 3, 4, and 5 are separated by slashes.

Box 3: Enter the departure date, mode of transport (e.g., “By air” for air transport; the ship’s name for sea transport), and port of loading and unloading.

Box 4: This box is left blank upon importation. Customs at the import port will mark it if necessary.
Box 5: List the goods (description, lot number, destination country, shipment date).
Box 6: Provide marks and numbers of packages.
Box 7: Enter the number and type of packages and a description of the goods (including quantity and HS code of the goods at the importing country).
Box 8: Indicate the country of origin first listed in Box 11. Fill in according to relevant regulations, such as:

Goods complying with Clause 3, Article 2 of Appendix 1 “PE”.

Purely originating goods under Article 3 of Appendix 1 “WO”.

Goods meeting the criteria of Clause 1, Article 4 of Appendix 1 “CTH” or “RVC”.

Goods complying with Clause 2, Article 4 of Appendix 1.

Tariff change code “CTC”.

Regional value content “RVC”.

Specific processing or manufacturing steps “SP”.

Box 9: Provide the total gross weight of the goods, including packaging, and the FOB value.
Box 10: Information on the commercial invoice date and number.
Box 11: Record as follows:

First line: “VIETNAM”.

Second line: Full name of the destination country.

Third line: C/O issuance place, date, and signature of the issuing officer.

Box 12: Depending on the case, note:

“ISSUED RETROACTIVELY” if the C/O is issued later under Clause 4, Article 7 of Appendix V.

“CERTIFIED TRUE COPY” if the C/O is reissued under Article 8 of Appendix V.

Box 13: Tick the relevant boxes for “Third-Country Invoicing”, “Exhibition”, “Back to back C/O”.

The detailed information about CO Form AJ provided by Smart Link Logistics is designed to be helpful. If you are seeking cooperation with a company that can support certifications and documents related to logistics, import, and export, Smart Link Logistics is an excellent choice for your needs.

Hotline: + 84 903 354 157 to know more about our services

If you require assistance with international import and export of goods, please contact our team at Smartlink Logistics. We are available to provide you with professional guidance on our services and the necessary customs procedures.

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