What is CO Form E?

What is CO Form E?

CO Form E (Certificate of Origin Form E) is a document issued for Vietnamese goods to enjoy preferential tariff rates under the ASEAN–China Free Trade Agreement (ACFTA), signed in Phnom Penh, Cambodia on November 4, 2002.

It serves as the legal basis for Vietnamese exports to ACFTA member countries to receive preferential import duties, helping improve price competitiveness.

Countries covered by CO Form E:

• 10 ASEAN member states
• China

Benefits of CO Form E

• Preferential import duties: Goods with a valid CO Form E are eligible for tariff reductions or exemptions under ACFTA commitments.
• Enhanced credibility & transparent origin documentation in international trade.
• Increased competitiveness in China and ASEAN markets.
• Faster customs clearance reduced inspection time, and lower storage costs.

>> Read More: What is CO Form D? A Complete Guide for Export-Import Businesses

Who Can Apply for CO Form E?

Who Can Apply for CO Form E?

According to regulations, the applicant can be:

• Exporters
• Manufacturers
• Authorized representatives with legal power of attorney

In Vietnam, CO Form E is issued by organizations authorized by the Ministry of Industry and Trade. In China, CO Form E is issued by the CCPIT (China Council for the Promotion of International Trade).

Procedures for CO Form E Issuance in Vietnam

Trader Profile Registration

Enterprises can only apply for CO Form E at the office where they registered their trader profile. The registration dossier includes:

• Authorized signature and company seal specimen
• Certified copy of Business Registration Certificate
• Certified copy of Tax Code Registration
• List of production facilities

The trader profile must be updated every two (2) years or whenever changes occur.

Application Dossier

Applicants must prepare:

• Completed application form for CO Form E
• 1 original and 3 copies of CO Form E
• Customs declaration (cleared)
• Commercial invoice
• Bill of Lading

The issuing authority may request additional documents to verify origin, such as contracts, purchase invoices for raw materials, import declarations, or production records.

Issuance Timeline

• Standard cases: Within 3 working days after receiving a complete and valid dossier.
• On-site verification required: Within 5 working days.
• Express issuance: Some cases may be processed within 2–4 working hours if the dossier is complete and clear.

It is recommended that enterprises submit the application before the vessel’s departure date to avoid delays in submitting the CO.

>> Read More: What is C/O Form A? A Complete Guide for Import-Export Businesses

Retroactive Issuance & Reissuance of CO Form E

Retroactive Issuance & Reissuance of CO Form E

Retroactive Issuance (Issued Retroactively)

In cases of force majeure or errors by the issuing authority, CO Form E can be issued after shipment, but no later than 1 year from the date of export.

The retroactively issued CO will bear the stamp “ISSUED RETROACTIVELY” in Box 12.
For example, “CO Form E issued 3 days after vessel departure” is a common scenario when businesses cannot complete the application in time.

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Reissuance

If the original is lost, damaged, or misplaced, companies can request an official reissuance of the original and Triplicate copy within 5 working days, attaching the Quadruplicate copy stamped “CERTIFIED TRUE COPY.”

Cases of Rejection

The issuing authority may refuse to issue CO Form E if:

• The trader profile has not been registered.
• The dossier is inaccurate, incomplete, or inconsistent.
• The CO is handwritten, altered, printed in multiple ink colors, or illegible.
• The goods do not meet ACFTA origin criteria.
• There is evidence of fraud regarding origin.

In such cases, the issuing authority must notify the applicant in writing within 3 working days, stating the reasons for rejection.

Rules of Origin under ACFTA

To qualify for CO Form E, goods must meet one of the following origin criteria:

• Wholly Obtained (WO) / Produced Entirely (PE) – fully originating in one member state.
• Cumulation rule – allows for cumulation of materials from ACFTA member countries.
• Product-Specific Rules (PSR) – specific rules for each HS code.
• Simple processing – some minimal operations are not sufficient to confer origin.
• Direct transport rule – goods must be transported directly between member states.
• Packaging, accessories, and intermediate materials – assessed on a case-by-case basis.

Where to Apply & How to Check CO Form E

Where to Apply & How to Check CO Form E

• In Vietnam: Applications can be submitted directly or through ECOsys, the Ministry of Industry and Trade’s electronic CO management system.
• In China: Applications are submitted through CCPIT.
• e-Form E: CO Form E can now be issued electronically, offering greater convenience compared to traditional paper forms.

C/O Form E Application Support Service 

C/O Form E Application Support Service

Applying for a C/O Form E (Certificate of Origin Form E) is more than a paperwork process — it is the key for Vietnamese exporters to enjoy preferential tariffs under the ASEAN–China Free Trade Agreement (ACFTA). Even a minor mistake in the documentation or origin criteria may cause loss of tariff benefits, customs delays, or increased storage costs.

King Freight Logistics Vietnam (KFLV) provides a comprehensive consulting and support service for C/O Form E applications, helping businesses streamline their export process:

• Guidance on accurate and complete documentation in compliance with the Ministry of Industry and Trade regulations.
• End-to-end support throughout the C/O issuance and customs clearance, minimizing rejection risks and saving time.
• Assistance with reissuance or retroactive C/O Form E in case of unexpected issues.

Contact us today: +84 (0) 938 188 796
Email: cs1@hcm.kfkingfreight.com
Get expert advice and optimize your export costs with C/O Form E support from KFLV.