1.

KHI NIM : GIY CHNG NHN XUT X HNG HO (C/O CERTIFICATE OF

ORIGIN)
Giy chng nhn xut x hng ha l vn bn do t chc c thm quyn thuc quc gia
hoc vng lnh th xut khu hng ha cp da trn nhng qui nh v yu cu lin quan v
xut x, ch r ngun gc xut x ca hng ha.
C/O phi ch r ngun gc xut x hng ho: Giy chng nhn xut x th phi th hin c
ni dung xut x ca hng ho, xut x phi c xc nh theo mt Qui tc xut x c
th.
2. MC DCH CA C/O:
- u i thu quan : xc nh c xut x ca hng ha khin c th phn bit u l hng
nhp khu c hng u i p dng ch u i theo cc tha thun thng mi
c k kt gia cc quc gia.
- p dng thu chng ph gi v tr gi : Trong cc trng hp khi hng ha ca mt nc
c ph gi ti th trng nc khc, vic xc nh c xut x khin cc hnh ng
chng ph gi v vic p dng thu chng tr gi tr nn kh thi.
- Thng k thng mi v duy tr h thng hn ngch : Vic xc nh xut x khin vic bin
son cc s liu thng k thng mi i vi mt nc hoc i vi mt khu vc d dng
hn. Trn c s cc c quan thng mi mi c th duy tr h thng hn ngch.
- Xc tin thng mi.
3. C IM CA C/O:
Xut pht t mc ch ca Giy chng nhn xut x nu trn m Giy chng nhn xut x
hng ho (C/O) c c im:
- C/O c cp cho l hng xut khu, nhp khu c th: tc l C/O ch c cp cho hng
ho tham gia vo lu thng quc t v c c nh xut khu ti nc nhp khu, khi
c cc thng tin v ngi gi hng, ngi nhn hng, thng tin v ng gi hng ho, s
lng, trng lng, tr gi, ni xp hng, ni d hng, thm ch thng tin v phng tin vn
ti. Xt theo thng l quc t, C/O c th c cp trc hoc sau ngy giao hng (ngy xp
hng ln tu) nhng vic cp trc ny vn phi phn nh c l hng xut khu c th.
Trng hp cp trc thng xy ra khi l hng ang trong qu trnh lm th tc hi quan
xut khu hoc lm th tc hi quan, ch xut khu.
- C/O chng nhn xut x hng ha c xc nh theo mt qui tc xut x c th v Qui tc
ny phi c nc nhp khu chp nhn v tha nhn: C/O ch c ngha khi c cp
theo mt qui tc xut x c th m nc nhp khu chp nhn. Qui tc xut x p dng c
th l cc qui tc xut x ca nc nhp khu hoc ca nc cp C/O (nu nc nhp khu
khng c yu cu no khc). C/O c cp theo qui tc xut x no th c hng cc u
i tng ng (nu c) khi nhp khu vo nc nhp khu dnh cho cc u i . phn
nh C/O c cp theo qui tc xut x no th thng thng cc C/O c qui nh v tn
hay loi mu c th.
4. CC NI DUNG C BN CA C/O
Xut pht t mc ch, c im ca C/O m ni dung c bn ca C/O phi th hin c
cc ni dung
- Loi mu C/O: nhm th hin C/O c cp theo mt Qui tc xut x c th tng ng
- Tn, a ch ngi xut khu, nhp khu
- Tiu ch v vn ti (tn phng tin vn ti, cng, a im xp hng/ d hng, vn ti

n)
- Tiu ch v hng ho (tn hng, bao b, nhn mc ng gi hng ho, trng lng, s
lng, gi tr)
- Tiu ch v xut x hng ho (tiu ch xc nh xut x, nc xut x hng ho)
- Xc nhn ca c quan c thm quyn nc cp xut khu.
5. PHN LOI C/O
- C/O cp trc tip: C/O cp trc tip bi nc xut x, trong nc xut x cng c th l
nc xut khu.
- C/O gip lng (back to back C/O): C/O cp gin tip bi nc xut khu khng phi l nc
xut x. Nc xut khu trong trng hp ny gi l nc lai x
V nguyn tc, cc nc ch cp Giy chng nhn xut x cho hng ha c xut x ca quc
gia mnh. Tuy nhin thc tin thng mi cho thy hng ha khng ch c xut khu trc
tip ti nc nhp khu cui cng (ni tiu th hng ha) m c th c xut khu qua cc
nc trung gian. Vic xut hin cc nc trung gian c nhiu nguyn nhn khc nhau, c th
theo mng li phn phi ca nh sn xut, hoc do hng ha c mua i bn li qua cc
nc trung gian, to thun li cho cc hat ng ny, mt s nc c qui nh hng
nhp khu vo nc mnh khi xut khu c th c cp C/O gip lng trn c s C/O gc
ca nc xut x.
Theo qui ch cp C/O u i hin hnh ca Vit nam: c mt s C/O u i c bit c cp
di dng C/O gip lng. Khi gp cc C/O gip lng cp theo qui tc xut x u i ny, cn
kim tra cht ch v cc iu kin qui nh v vn chuyn trc tip
----------------------Mu Form C/O

C/O Form A (Mu C/O u i dng cho hng xut khu ca Vit Nam)
Ti mu Form A di y:
C/O Form D (Mu C/O u i cho hng xut khu ca Vit Nam sang cc nc ASEAN)
C/O Form E (Mu C/O u i cho hng xut khu ca Vit Nam sang Trung Quc)
C/O Form S (Mu C/O u i cho hng xut khu ca Vit Nam sang Lo)
C/O Form AK (Mu C/O u i cho hng xut khu ca Vit Nam v cc nc ASEAN khc sang
Hn Quc)
C/O Form B (Mu C/O khng u i dng cho hng xut khu ca Vit Nam)
Ti mu Form B di y:
C/O Form Textile (Form T - Mu C/O cp cho hng dt may ca Vit Nam i EU)
Ti mu Form T di y:
Hng dn cch nh k hiu vit tt ca cc nc EU khi in Box 2 Form T:
C/O Form Turkey (Mu C/O khng u i dng cho hng xut khu sang Th Nh K)
C/O Form Turkey-mu trng (Mu C/O khng u i dng cho hng xut khu sang Th Nh K)
Mu C/O ny c hiu lc t ngy 1/9/2008 v c Hi quan Th Nh K cho php s dng cho n
ht thng 2/2010.
C/O Form DA59 (Mu C/O cho mt s sn phm xut khu sang Nam Phi)

C/O Form Venezuela (Mu C/O cp cho mt s mt hng xut khu nht nh ca
VitNam sang Venezuela)

C/O Form ICO (Mu C/O cp cho mt hng c ph xut khu ca Vit Nam)
C/O Form M (Mu C/O khng u i cp cho hng dt may, giy dp xut khu
ca Vit Nam sangMexico)