Goods have been exported but, for some reason, no C/O was obtained in time — can one be issued afterwards, and will customs accept such a retroactively issued C/O? The answer: yes — Vietnamese law and most FTAs allow a C/O to be issued after the export date (retroactive issue). But a retroactively issued C/O is accepted only if it fully meets conditions on time limits, form (the “ISSUED RETROACTIVELY/ISSUED RETROSPECTIVELY” stamp) and validity at the time of customs procedures.
Three distinct concepts: retroactive issue, late submission, re-issuance
Before the details, three completely different situations must be separated — each has its own legal framework:
- Retroactively issued C/O: the issuing authority issues the C/O after the goods were exported (the subject of this article);
- Late submission of a C/O to customs after clearance: the C/O already exists but the trader submits it late;
- Re-issued C/O: where the C/O is lost, misplaced or damaged — the re-issued C/O is marked “DUPLICATE”.
Retroactive issue under Decree 31/2018/ND-CP
Article 17 of Decree 31/2018/ND-CP (effective 08/3/2018, still in force) provides: where a C/O was not issued at the time of export, it may be issued retroactively. A retroactively issued C/O is valid from the date of shipment but for no more than 01 year from the shipment date, and must bear the stamp “ISSUED RETROACTIVELY/ISSUED RETROSPECTIVELY”. The dossier for retroactive issuance follows Article 15 of Decree 31/2018/ND-CP. Where an international treaty has separate rules on retroactive C/O, the Ministry of Industry and Trade’s guidance on that treaty applies. Businesses should reconcile the full text of Article 17 when applying it.
Retroactive issue under each FTA: ATIGA and the EVFTA
ATIGA. Under Clause 2, Article 10 of Annex I (Circular 22/2016/TT-BCT, as amended by Circular 10/2022/TT-BCT), a C/O may be issued retroactively — marked “Issued Retroactively” at Box 13 of Form D — in cases of error, oversight or other justified reasons. Important: each FTA has its own retroactive-issue time limit — ATIGA’s figures must not be applied to the EVFTA or CPTPP.
EVFTA. As compiled from Circular 11/2020/TT-BCT (effective 01/8/2020, still in force), a C/O may be issued retroactively in three cases: (a) it could not be issued at the time of export due to objective errors or omissions and other valid reasons; (b) the exporter proves a C/O was issued but was refused at importation due to a technical error; (c) the final port of destination was undetermined at the time of export. The retroactively issued C/O shows “ISSUED RETROSPECTIVELY” at Box 7. Note: the exact article numbers in Circular 11/2020 have not been reconciled against the original text, so businesses should consult the circular directly for detailed citation.
Supplementary submission and tax guarantees
Where the C/O exists but could not be submitted at clearance, Circular 33/2023/TT-BTC (effective 15/7/2023, still in force) provides the mechanism for supplementary submission of origin-certifying documents. Notably, Article 13 governs supplementary submission in special cases: the submission deadline is 05 working days from the date customs issues its post-clearance audit/specialised inspection/customs examination conclusion, or when the declarant itself discovers the goods are ineligible for preferences or the HS code was misdeclared at importation. Supplementary documents must have been valid at the time of the original customs procedure (unless the FTA provides otherwise).
An important new feature: Circular 33/2023/TT-BTC allows tax guarantees for late submission of origin-certifying documents — the trader is cleared after posting the guarantee, then submits the C/O afterwards and claims a duty refund. This is a “safety valve” preventing cargo from being stuck for lack of a C/O at clearance.
Vietnamese customs examines a retroactively issued C/O like an ordinary one: Article 15 of Circular 33/2023/TT-BTC requires checking validity (form, signature, seal, content, validity period) against the customs dossier.
When is a retroactively issued C/O refused?
- More than 01 year from the shipment date (under Decree 31/2018/ND-CP) or beyond the FTA’s time limit;
- Missing the “ISSUED RETROACTIVELY/RETROSPECTIVELY” stamp as required;
- C/O content inconsistent with the actual consignment;
- Cancelled by the exporting country’s C/O authority or notified as not meeting origin criteria (Clause 2, Article 14 of Circular 33/2023/TT-BTC).
Consequences: tariff preferences refused, duties recovered, administrative sanctions under Decree 169/2026/ND-CP (effective 01/7/2026).
Practical checklist for retroactively issued C/O
- Check the time limit: the C/O must still be valid from the shipment date (no more than 01 year under Decree 31/2018/ND-CP, or the FTA’s own limit);
- Check the retroactive stamp on the document (“ISSUED RETROACTIVELY/ISSUED RETROSPECTIVELY”);
- Cross-check the C/O against the customs declaration, bill of lading and invoice: goods description, quantity and value must match;
- If no C/O is available at clearance: consider the tax-guarantee mechanism to clear first and supplement later;
- Mind the supplementary-submission deadlines (especially the 05-working-day mark in special cases) to preserve preference eligibility.
Facing issues with retroactively issued C/O or supplementary origin documents? Reach us via the Contact page of FLAT Law Firm.
The information in this article is for reference only and does not constitute legal advice.
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.
