Các form CO các loại mẫu biểu nguồn gốc xuất xứ

Các mẫu form CO dành cho nhân viên xuất nhập khẩu. Nhập khẩu hàng từ Mỹ dùng CO gì, nhập khẩu từ mỹ có được CO ưu đãi không.

Các loại C/O, mẫu C/O, cơ quan có thẩm quyền cấp CO

Các loại C/O, mẫu C/O, cơ quan có thẩm quyền cấp CO

Các loại C/O, mẫu C/O, cơ quan có thẩm quyền cấp C/O.

Giấy chứng nhận xuất xứ hàng hoá (Certificate of origin, viết tắc là C/O) là một tài liệu thương mại quốc tế quan trọng xác nhận rằng hàng hóa trong một lô hàng xuất khẩu hoàn toàn được sản xuất, chế biến tại một quốc gia cụ thể.

Có hai loại C/O chính:

– C/O không ưu đãi: tức là C/O bình thường, nó xác nhận rằng xuất xứ của một sản phẩm cụ thể nào từ một nước nào đó.

– C/O ưu đãi: là C/O cho phép sản phẩm được cắt giảm hoặc miễn thuế sang các nước mở rộng đặc quyền này. Ví dụ như: Ưu đãi thuế quan phổ cập (GSP), Chứng nhận ưu đãi thịnh vượng chung (CPC), Ưu đãi thuế quan có hiệu lực chung (CEPT),…

Theo danh sách của UNCTAD (United Nations Conference on Trade and Development ): Việt Nam không nằm trong danh sách các nước được hưởng ưu đãi GSP của Australia, Estonia và Mỹ.

Các mẫu C/O:                                                     

– C/O form A: hàng xuất khẩu sang các nước cho Việt Nam hưởng ưu đãi thuế quan phổ cập GSP

– C/O form D: hàng xuất khẩu sang các nước ASEAN thuộc diện hưởng ưu đãi thuế quan theo hiệp định CEPT

– C/O form E: hàng xuất khẩu sang Trung Quốc và các nước ASEAN thuộc diện hưởng ưu đãi thuế quan theo hiệp định ASEAN – Trung Quốc

– C/O form S: hàng xuất khẩu sang Lào thuộc diện hưởng ưu đãi thuế quan theo hiệp định Việt Nam – Lào

– C/O form AK: hàng xuất khẩu sang Hàn Quốc và các nước ASEAN thuộc diện hưởng ưu đãi thuế quan theo hiệp định ASEAN-Hàn Quốc

– C/O form GSTP: hàng xuất khẩu sang các nước tham gia hệ thống ưu đãi thương mại toàn cầu (GSTP) cho Việt Nam hưởng ưu đãi GSTP

– C/O form B: hàng xuất khẩu sang tất cả các nước, cấp theo quy định xuất xứ không ưu đãi

– C/O form ICO: cấp cho sản phẩm từ cà phê trồng và thu hoạch tại Việt Nam xuất khẩu sang tất cả các nước theo quy định của Tổ chức cà phê thế giới (ICO)

– C/O form AANZ: hàng xuất khẩu theo biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định Khu vực Thương mại tự do ASEAN-Úc-New Zealand.

– C/O form VJ: hàng xuất theo biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định đối tác kinh tế Việt Nam – Nhật Bản.

– C/O form AJ: hàng xuất khẩu theo biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định Đối tác kinh tế toàn diện ASEAN-Nhật Bản.

– C/O form AI: hàng xuất khẩu theo Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định Thương mại Hàng hoá ASEAN-Ấn Độ.

– C/O form Textile (gọi tắt là form T) cấp cho hàng dệt may xuất khẩu sang EU theo hiệp định dệt may Việt Nam-EU.

– C/O form Mexico: (thường gọi là anexo III) cấp cho hàng dệt may, giày dép xuất khẩu sang Mexico theo quy định của Mexico

– C/O form Venezuela: cấp cho hàng xuất khẩu sang Venezuela theo quy định của Venezuela

– C/O form Peru: cấp cho hàng giày dép xuất khẩu sang Peru theo quy định của Peru

– C/O form DA59: cấp cho một ố hàng hóa đi Nam Phi.

Các cơ quan có thẩm quyền phát hành C/O tại Việt Nam:

Bộ Công thương là cơ quan thực hiện cấp Giấy chứng nhận xuất xứ hàng hóa xuất khẩu. Bộ Công thương trực tiếp cấp hoặc ủy quyền cho Phòng Thương mại và Công nghiệp Việt Nam (VCCI) và các tổ chức khác thực hiện việc cấp Giấy chứng nhận xuất xứ hàng hóa.

Hiện tại, các phòng quản lý xuất nhập khẩu của Bộ Công thương, một số ban quản lý các khu chế xuất, khu công nghiệp được Bộ Công thương ủy quyền thực hiện việc cấp các loại C/O sau:

– C/O form A hàng giày dép xuất khẩu sang EU

– C/O form D

– C/O form E

– C/O form S

– C/O form AK

Phòng Thương mại và Công nghiệp Việt Nam có thẩm quyền cấp các loại C/O còn lại ( bao gồm cả C/O form B với mặt hàng giày dép xuất khẩu sang EU).

* Trường hợp hàng xuất khẩu không cấp được C/O, theo yêu cầu của khách hàng, yêu cầu của cơ quan chức năng của nước nhập khẩu, đề nghị của doanh nghiệp, Phòng Thương mại và Công nghiệp Việt Nam có thể cấp Giấy chứng nhận về thực trạng hàng hóa như: chứng nhận hàng tạm nhập tái xuất, chứng nhận hàng gia công đơn giản tại Việt Nam.





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