C/O Form AJ (ASEAN – Japan)

June 6, 2023

1. Concept of C/O form AJ

C/O form AJ is a preferential C/O type issued for goods originating in Vietnam exported to Japan along with member countries in the multilateral trade agreement ACCEP.
Goods issued with C/O form AJ when imported and exported will enjoy incentives, especially tax incentives. The incentives received will be based on the Trade in Goods Agreement under the Framework Agreement on Comprehensive Economic Cooperation between the Governments of ASEAN Member States and the Government of Japan.
Countries included in the agreement include Japan and ASEAN member countries. Accordingly, C/O form AJ will be applied in these countries. Specifically, countries that apply C/O form AJ include: Japan, Vietnam, Laos, Cambodia, Thailand, Indonesia, Singapore, Philippines, Malaysia and Brunei.

2. Application for C/O form AJ

The application for C/O form AJ includes many different documents that you must prepare carefully to successfully apply for C/O. The documents you need to prepare specifically are as follows:

Application for issuance of C/O Form AJ has been filled out and completely declared (according to prescribed form No. 3)
The corresponding C/O Form AJ has been completely declared with the necessary information
Customs declaration has completed customs procedures (back copy, stamped as true copy). If the exported goods do not require customs declaration according to regulations, they will not have to submit a customs declaration.
Copy of commercial invoice (stamped as true copy)
Copy of bill of lading or equivalent transport documents (stamped as true copy).
Detailed regional value content calculation.
Declaration of HS codes of raw materials for production of goods and HS codes of exported products (applicable to criteria for converting commodity codes or processing criteria)
Copy of export goods production process (stamped as true copy)
Copy of customs declaration of imported raw materials and auxiliary materials used to produce exported goods (stamped as true copy). This document must be prepared in case raw materials and auxiliary materials must be used in the production of exported goods.
Copy of sales contract or value-added invoice of raw materials (stamped as true copy). If there is no raw material purchase contract or value-added invoice, there must be confirmation from the seller of the raw materials or confirmation from the local government where the raw materials are located.
Export license (if any).
Other necessary documents and vouchers.
In case you do not have a copy of the customs declaration that has completed customs procedures or bill of lading, you can request a debt for these documents no more than 15 working days from the date of issuance of C/O. .
Sometimes C/O issuing organizations may ask you to provide original copies of documents in the file for comparison. Requesting originals occurs randomly and will usually be required in writing signed by the person authorized to issue the C/O.

3. Procedure for applying for C/O form AJ

Normally, the process of applying for a C/O will generally follow similar steps. C/O form AJ is no exception. Below are the steps to apply for C/O form AJ that you need to keep in mind:

Step 1: Make online declaration on the system of the Ministry of Industry and Trade via http://ecosys.gov.vn
Step 2: Submit a hard copy of the application for C/O to the import-export management department of the Ministry of Industry and Trade.
Step 3: If the application meets all conditions, C/O form AJ will be issued. At the same time, the system will also return information related to C/O
Step 4: Sign and approve issuance of C/O.