Documento que diferencia los certificados de origen GSP formato A y el B y bajo qué condiciones y a qué países y mercancías afecta

1. C/O – INTRODUCTION
Granting certificate of origin (abbreviated as C/O) has been considered as a professional activity of VCCI Can
Tho and it has been regularly innovated to meet demand of enterprises. Number of C/O granted increases
annually; in 2000:2.502 sets, 2001:2706 sets, 2002:3.809 sets, 2003: over 5.200 sets. C/O quality granting has
also been considered improving to ensure legal-complying as well as make use of being got taxes preferences to
importers of Vietnamese goods, create competitive advantages for Vietnamese goods in the international market.
To help export companies understand and apply exactly VCCI regulations in order to be granted certificate of
origin (C/O), VCCI Can Tho would like to inform export enterprises following:
VCCI Can Tho would offer C/O export enterprises in the Mekong Delta region and issuing kinds of C/O as C/O
form A, C/O form B and form Mexico (for shoes exported to Mexico)
Form B Certificate of Origin
• Is kind of C/O which is granted to goods originated from Vietnam and exported to countries in the cases of:
· Import countries do not have regulations of GSP
· Import countries have regulations of GSP but they are not granted to Vietnam
· Import countries have regulations of GSP and they are granted the preferences to Vietnam but the export goods
do not meet the regulation criteria.
Form A Certificate of Origin
· Is kind of specific C/O, granted as to General System of Preferences taxes (GSP) of following countries:
Australia, Canada, Japan, New Zealand, Norway, Switzerland, Republic of Belarus, Republic of Bulgari, Republic
of hungary, Republic of Poland, Czech Republic, Russian Federation, Slovakia and EU countries: Austria,
Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, The Netherlands, Portugal,
Spain, sweden, United Kingdom. When export goods have this C/O, it could receive GSP preferential taxes of
import countries.
· Is granted to goods exported to one of the above countries and the countries has offered Vietnam preferences
of GSP; and goods has met origin criteria issued by the countries.
· VCCI do not issue C/O form A to shoes exported to EU