According to the Circular, the C/O Form D as prescribed in Appendix II issued together with Circular No. 19/2020/TT-BCT (old form) shall be issued until the end of October 31, 2022.
This C/O Form D have been permitted by a Vietnam customs authority within the period prescribed in Article 15 of Appendix I issued together with Circular No. 19/2020/TT-BCT .
The General Department of Customs of Vietnam had previously promulgated Official Dispatch No. 1683/TCHQ-GSQL dated May 12, 2022 on deadlines for conversion to C/O new Form D.
According to the Official Dispatch, guidelines for C/O Form D (including C/O transferred through the national single window system (electronic C/O) and physical C/O) are prescribed specifically as follows:
- For C/O issued within the transitory period from May 01, 2022 to the end of October 31, 2022, the customs authority shall permit both C/O old Form D and C/O new Form D.
- For C/O Form D issued from November 01, 2022, the customs authority shall only permit C/O new Form D.
Circular No. 10/2022/TT-BCT comes into force from July 16, 2022.