Official letter No. 48/XNK-XXHH dated February 10th, 2023 of the Ministry of Industry and Trade regarding HS code of C/O form B

The Ministry of Industry and Trade states that it is reviewing to transform product specific Rules from HS Nomenclature 2017 Edition into HS Nomenclature 2022 Edition in line with Vietnam’s nomenclature of exports and imports under Circular No. 31/2022/TT-BTC.

However, the issuance of C/O form B (for goods originating Vietnam exported to foreign countries) now is carried out according to Circular No. 05/2018/TT-BCT and applies Nomenclature 2017 Edition in the aplication form for issuance of C/O form B.

In case there are differences of HS code and at the request of the importer, HS Nomenclature 2022 Edition may be additionally presented on the C/O according to the regulations at clause 1 Article 16 of Decree No. 31/2018/ND-CP. HS Nomenclature 2022 Edition shall not be used as the basis for C/O issuance and traders shall themselves be responsible for the accuracy HS code of importing country declared by the traders.