What is C/O? Common Types of Certificates of Origin in Import-Export (2026 Update)

In Vietnam – China import-export operations, one of the most crucial documents is the C/O (Certificate of Origin).
👉 However, many businesses still do not clearly understand:
C/O is what?
What types are there?
When should it be used?
👉 If the C/O is prepared incorrectly, you may:
Not receive tax incentives
Have goods detained at the border gate
Experience delays in customs clearance
This article from Laso Logistics will help you fully understand everything about C/O in a simple and applicable way.
📌 What is a C/O?
C/O (Certificate of Origin) is a document certifying the origin of goods, confirming that the goods were produced in a specific country.
👉 Example:
Goods produced in Vietnam → issue a Vietnam C/O
Exporting to China → use the appropriate form
🎯 The Role of C/O in Import-Export
C/O plays a very important role:
✔️ Reduction of import duties
Applied according to trade agreements
✔️ Faster customs clearance
Clear documentation
Minimized inspections
✔️ Proof of origin
Prevents trade fraud
Increases business reputation
📊 Common types of C/O (2026)
Below are the common types of C/O encountered in Vietnam – China import-export:
🔹 C/O Form E (Most important)
Applicability: Vietnam – China
Under the ASEAN – China Free Trade Agreement
👉 This is the most common type of C/O when exporting to China
🔹 C/O Form D
Applicable within ASEAN
🔹 C/O Form AK
ASEAN – Korea
🔹 C/O Form EUR.1
Exporting to the EU
🔹 C/O Form CPTPP
Applied to CPTPP member countries
🔹 C/O Form B (Non-preferential)
Used when not covered by an FTA
⚠️ When is a C/O mandatory?
You need a C/O when:
You want to enjoy preferential tariffs
Exporting through official channels
Goods are under regulatory control
👉 In some cases, it is not mandatory but still recommended to avoid risks
❌ Common mistakes when preparing C/O
Many businesses make mistakes such as:
Incorrect origin declaration
Discrepancies on the invoice
Ineligible for C/O issuance
Submitting incomplete dossiers
👉 Consequences:
C/O rejection
Failure to clear customs
Loss of tax incentives
🚛 C/O Processing Solutions from Laso Logistics
Laso Logistics supports businesses with:
✔️ Consulting on selecting the correct C/O form
Tailored to each market
Regulatory compliance
✔️ Document standardization
Invoice
Packing list
Related documentation
✔️ Fast processing – minimizing errors
Practical experience
Risk mitigation
✔️ Comprehensive shipping solutions
Customs + C/O + Transportation
Optimizing the entire process
📊 When should you hire a C/O service?
You should use a service if:
Exporting for the first time
Unclear about regulations
Wanting to save time
Avoiding errors
📞 Contact Laso Logistics
Free C/O consultation
Fast quote within 5 minutes
24/7 support
👉 Send shipment details for specific advice on the appropriate C/O
