Question:
Our company, Company A, has a purchase contract with Company B in China. All the documents, including the contract, invoice, packing list, and bill, show the following details:
- Shipper: Company B (China)
- Consignee: Company A (Vietnam)
However, the Certificate of Origin (C/O) indicates the following:
- Shipper: Company C (China)
- Consignee: Company A (Vietnam)
Box number 10 on the C/O shows the invoice number between Company A and Company B, and box number 13 of the C/O is marked with “Third country invoicing.” Are our company’s import documents valid? Can our company enjoy special ACFTA tax benefits?
Answer:
Based on the information provided by your company, the entity listed in box number 01 of the Certificate of Origin (C/O) is not the selling party according to the contract, and it does not contain any relevant information about the seller. According to the guidance from the General Department of Customs in Official Dispatch No. 5467/TCHQ-GSQL dated September 16, 2013, it states: “In cases where box number 1 on C/O Form E indicates the authorized party rather than the name of the exporter and does not fall into the category of invoices issued by a third party, C/O Form E is not valid for enjoying benefits under the ACFTA Agreement”.
