A company importing electronic components from Thailand or agricultural products from Cambodia faces the same question: how to secure the special preferential import tariff instead of the much higher ordinary (MFN) rate? The answer lies in a document familiar to every trade practitioner: the Form D Certificate of Origin — the preferential origin certificate used within ASEAN under the ASEAN Trade in Goods Agreement (ATIGA).
What is a Form D C/O?
A Form D C/O is a preferential certificate of origin issued for goods originating in ASEAN, used to claim ATIGA special preferential import tariffs on imports from member states. A valid Form D is one of the conditions for a shipment to be assessed at the ATIGA rate — typically 0% for most tariff lines — instead of the MFN rate.
One distinction from the start: Form D is for goods traded within ASEAN (ATIGA). Imports from China use Form E (ACFTA), not Form D.
Legal framework: which instrument to cite?
ATIGA rules of origin are set out across a chain of instruments; citing the right one keeps customs dossiers and explanations consistent:
- Circular 22/2016/TT-BCT (3 October 2016): the original instrument on ATIGA Rules of Origin (Appendix I — origin rules; the old Form D specimen in Appendix VIII).
- Circular 19/2020/TT-BCT (issued 14 August 2020; general effect 27 September 2020, with Articles 5 and 6 effective 14 September 2020): the amending instrument — amending Circulars 22/2016, 10/2019 and 28/2015; issuing the new Form D specimen in Appendix II; repealing Circular 27/2017/TT-BCT.
- Subsequent amendments: Circular 10/2019/TT-BCT (effective 5 September 2019), Circular 10/2022/TT-BCT (effective 16 July 2022 — guidance on completing the Form D boxes), Circular 03/2023/TT-BCT (effective 1 April 2023 — product-specific rules under HS 2022).
- Consolidated Document 29/VBHN-BCT (10 December 2024): consolidating the circulars implementing ATIGA Rules of Origin — the standard citation today.
Three conditions for ATIGA preferential tariffs
Under Article 4 of Decree 126/2022/ND-CP (the Special Preferential Import Tariff Schedule implementing ATIGA for 2022–2027, issued 30 December 2022), goods qualify for ATIGA rates only if all three conditions are met:
- Covered by the Special Preferential Import Tariff Schedule issued with Decree 126/2022/ND-CP. Note the “*” symbol in the schedule: lines marked “*” do not enjoy ATIGA rates at the corresponding time.
- Imported from the 9 ATIGA member states: Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, the Philippines, Singapore and Thailand.
- Meeting the origin requirements (including the direct consignment rule) and holding a Form D C/O or other origin certification document under ATIGA and current law.
Missing any one condition means the shipment is assessed at the ordinary rate.
Reading a Form D: Box 8 and Box 9
Box 8 — origin criterion. Enter one of the following, depending on the criterion the goods meet:
- “WO” — wholly obtained goods;
- Actual RVC content (e.g. “40%”) — under the regional value content criterion;
- “CC” / “CTH” / “CTSH” — under the change-in-tariff-classification criterion at Chapter (2-digit) / Heading (4-digit) / Sub-heading (6-digit) level;
- “SP” — under a specific manufacturing or processing operation;
- Combination criterion (e.g. “CTSH + 35%”);
- “PC x%” — partial cumulation, where x is the actual RVC percentage (20% ≤ RVC < 40%).
(Official Letter 6389/TCHQ-GSQL dated 30 September 2020; Circular 10/2022/TT-BCT.)
Box 9 — FOB value. The most common mistake: the FOB value is mandatory only where goods are exported from or imported into Cambodia, Indonesia or Laos and the RVC criterion is used. Goods from the remaining ASEAN states need not show the FOB value — and showing it voluntarily does not affect the C/O’s validity.
Box 13 is ticked where the De Minimis, Accumulation or Partial Accumulation rule is applied.
Origin criterion: RVC of not less than 40% and the “final process”
Goods that are not wholly obtained qualify as ATIGA-originating if they have a regional value content (RVC) of not less than 40% (formula in Article 5 of Appendix I) or meet the product-specific rule (tariff-classification change). (Articles 2, 4 and 10 of Appendix I, Circular 22/2016/TT-BCT — cited via 29/VBHN-BCT 2024.)
A technical point many businesses miss: the last production process must be performed in a member state — an independent condition alongside the RVC figure. Goods undergoing only simple processing or working may be disqualified even where RVC reaches 40%.
Which Form D specimen applies — a note of caution
The new Form D specimen in Appendix II of Circular 19/2020/TT-BCT applies to Vietnamese goods exported from 20 September 2020; customs accepts origin certification documents for consignments with import declarations registered from 20 September 2020 (when the First Protocol amending ATIGA took effect). Old-specimen Form D (under Circular 22/2016) issued before 21 December 2020 remains acceptable under the transitional provision. (Articles 5 and 6, Circular 19/2020/TT-BCT.)
For the specimen in use today, businesses should check Consolidated Document 29/VBHN-BCT 2024 and the ecosys.gov.vn system rather than defaulting to an older specimen without verifying its validity.
Common risks and recommendations
- Confusing Form D with Form E: imports from China use Form E (ACFTA), not Form D.
- Showing or omitting the FOB value in the wrong case: mandatory only for Cambodia, Indonesia and Laos under the RVC criterion.
- Failing the direct consignment requirement: goods transiting outside the bloc without meeting the conditions may lose preferential treatment.
- Ignoring the “*”: lines marked “*” in the tariff schedule do not enjoy ATIGA rates at the corresponding time.
- Looking only at the RVC number: simple processing or working does not confer origin.
Frequently asked questions
Do imports from Singapore need a Form D?
Yes, to claim ATIGA special preferential tariffs. Singapore is one of the 9 ATIGA member states.
Can a missing Form D be submitted after customs clearance?
Submission and supplementation of origin documents follow current customs law; businesses should prepare the C/O before registering the declaration to avoid assessment at the ordinary rate.
Is Form D also used for Vietnamese exports to ASEAN?
Yes. Form D works both ways within ASEAN; this article focuses on imports into Vietnam.
Legal bases
ASEAN Trade in Goods Agreement (ATIGA); Consolidated Document 29/VBHN-BCT dated 10 December 2024; Circular 22/2016/TT-BCT; Circular 19/2020/TT-BCT (Articles 5, 6); Circular 10/2019/TT-BCT; Circular 10/2022/TT-BCT; Circular 03/2023/TT-BCT; Decree 126/2022/ND-CP (Article 4); Official Letter 6389/TCHQ-GSQL dated 30 September 2020; Decree 31/2018/ND-CP. Checked 14 October 2026.
The information in this article is for reference only and does not constitute legal advice. Rules on origin and preferential tariffs change frequently; businesses should check the current legal instruments or consult a lawyer before applying them.
See also: Contact FLAT Law Firm
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.
