According to this document, if both electronic and paper C/Os are issued in compliance with regulations, but there is any difference in information between the electronic and paper C/O, specifically including:
- Electronic measurement unit codes (e.g. H87, B34...) are shown in the electronic C/O while ordinary measurement unit codes (e.g. piece, tonne, etc.) are shown in the paper C/O.
- Information shown in the electronic C/O are not shown in the same sections as in the paper C/O due to technical requirements or unintentional move to other section, but both information sources are the same as already declared.
- Electronic C/O declares more additional information than the paper C/O because the guide to electronic C/Os requires more details.
(For example, in case of abundance of quantity information, the electronic C/O requires the additional declaration in the section 7 while the paper C/O requires declaration of information about quantity or weight at the section 9).
- As for C/Os with commercial invoices issued by third parties, the section 10 of the electronic C/O shows both third-party invoices (manufacturer’s invoice and third-party invoice) while the paper C/O only shows the number of third-party commercial invoice.
Then customs authorities will not need to check with C/O issuers and examine the validity of C/Os and freight origin based on the electronic sample-D C/O.
Official Dispatch No. 3229/TCHQ-GSQL is issued on May 19, 2020.
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