Goods travel from the exporting country through a third country (transit, transshipment, splitting of consignments) before reaching the final importing country — is the original origin document still usable, or must a new one be obtained? In trade practice via regional transshipment hubs, the answer is usually the back-to-back C/O: a C/O re-issued by the C/O-issuing authority of the intermediate member state on the basis of the original C/O issued by the first exporting country, applicable where goods transit a third country without any change in origin.
When is a back-to-back C/O needed?
A business needs a back-to-back C/O when the consignment does not travel directly from the exporting to the importing country but transits through a third country — e.g. ASEAN goods via Singapore, goods transiting Hong Kong — and the intermediate country re-issues documentation (re-export of all or part of the consignment). The threshold condition, common to all FTAs: during transit the goods must remain under the customs supervision of the intermediate country, not be released for consumption or re-processed (except unloading, splitting, and necessary preservation), and the total re-exported quantity must not exceed the quantity on the original C/O.
ATIGA: the most detailed back-to-back C/O rules
Among the FTAs Vietnam has joined, ATIGA has the most detailed provisions. Under Clause 1, Article 13 of Annex I issued with Circular 22/2016/TT-BCT (amended by Circular 19/2020/TT-BCT and Circular 10/2022/TT-BCT, still in force):
- On the Form D, tick “Back-to-Back CO” at Box 13;
- Enter the reference number and date of issue of the original C/O at Box 7;
- Conditions: goods remain under the intermediate country’s customs supervision during transit; no release for consumption, no re-processing (except unloading, splitting, necessary preservation); total re-exported quantity not exceeding the original C/O quantity.
For back-to-back self-certification (TCNXX) documents under ATIGA: Article 12, Annex I of Circular 10/2022/TT-BCT requires the back-to-back TCNXX document to additionally state the reference number and date of issue of the original origin-certifying document, the country of origin and the self-certification code of the first exporting country (if any).
Corresponding rules under RCEP and the EVFTA
RCEP. Under Circular 05/2022/TT-BTC (effective 18/3/2022, still in force), the agreement provides for back-to-back C/O: the back-to-back C/O must show the reference number, date of issue and RCEP country of origin of the original origin-certifying document of the first exporting member state. Where a back-to-back TCNXX document is issued: additionally state the reference number, date of issue and RCEP country of origin of the original document and (where applicable) the self-certification code of the approved exporter of the original exporting country. Note: the specific article numbers in Circular 05/2022 have not been reconciled against the original text — businesses should consult the circular directly when applying it.
EVFTA. Under Article 17 of Circular 11/2020/TT-BCT (effective 01/8/2020, still in force), goods may be stored or transit provided they remain under the customs supervision of the transit country; splitting of consignments may be carried out by the exporter or on the exporter’s authorisation provided the goods remain under the customs supervision of the country of splitting. Where the importing country has doubts, the customs declarant must supply supporting proof: the bill of lading; documents on labelling/numbering of packages; goods-related documents; or a certificate that the goods’ origin is unchanged issued by a competent authority of the transit country.
Vietnam as the intermediate country. Article 20 of Decree 31/2018/ND-CP (effective 08/3/2018, still in force) allows Vietnam’s authorised bodies to issue back-to-back C/O for goods transiting Vietnam — the basis for logistics and FDI enterprises using Vietnam as a re-export hub. When applying it, reconcile the full text of Article 20; do not infer from the article heading.
Three easily confused concepts
- Back-to-back C/O: the intermediate country’s authority re-issues a new C/O based on the original;
- Third-country invoicing: on Form D, Box 13 is marked “Third Country Invoicing”, the commercial invoice is issued by a company in a third country, with details at Box 7 — this is not a back-to-back C/O;
- Replacement documents: re-issuance of the origin-certifying document when a consignment is split in the intermediate country.
Confusing these three concepts is a common reason documents are questioned by the importing country’s customs.
The direct consignment principle and practical risks
Most FTAs require goods to be transported directly from the exporting to the importing country (the direct consignment principle). Transit through a third country is accepted for preferences only if it is proven that the goods remained under customs supervision at all times and their origin is unchanged. Failure means loss of tariff preferences, application of MFN rates and recovery of duties.
Recommendations for Vietnamese businesses importing via transshipment hubs:
- At contract signing, determine whether the consignment transits a third country and which FTA governs;
- Require the intermediate-country partner to provide a back-to-back C/O in the correct form and boxes (Boxes 7 and 13 of Form D under ATIGA);
- Retain proof that the goods were under customs supervision during transit (bills of lading, warehousing documents…);
- Do not apply ATIGA rules to all FTAs — reconcile each agreement;
- On document examination: Circular 33/2023/TT-BTC (effective 15/7/2023) is the current instrument; administrative sanctions in the customs field follow Decree 169/2026/ND-CP (effective 01/7/2026).
Importing via an intermediate country and need your origin documents reviewed? 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.