Export documents from Vietnam: phyto, C/O and EVFTA

A spice importer in Busan receives the scanned documents for a container of Vietnamese cassia. Everything looks in order until his customs broker reads the certificate of origin. It is a Form AK, issued under the ASEAN-Korea agreement. The broker had compared the two tariff schedules for that line and wanted a Form VK under the bilateral Vietnam-Korea agreement. The goods are fine and the certificate is valid, but it is the less useful of the two, and nobody asked him which one he wanted before it was issued.
Most document trouble on a shipment from Vietnam looks like this. A container of nuts, spices, coffee, rice, mango or charcoal usually travels with five core papers: the commercial invoice, the packing list, the bill of lading, a phytosanitary certificate and a certificate of origin (C/O). Some products and markets add a fumigation certificate, a health certificate, a lab report or a dangerous goods declaration. Problems tend to come from choices the buyer left to whoever fills in the forms: the C/O form, the consignee line, the extra declarations.
The order guide lists the set and when it arrives, and the shipping page shows what each quotation includes. This guide goes one level down: who issues each paper in Vietnam, which C/O form fits which market, what each product tends to need on top, and how to check the drafts before the originals are printed.
Who issues what in Vietnam
On every Luason order the factory is the seller on the contract and the exporter on the documents. Its name appears as shipper on the bill of lading, as seller on the invoice and as exporter on the C/O. Luason signs the contract as the factory's authorized sales agent and does not appear on the shipping papers. If one of them names a different exporter from the seller in your contract, ask before you pay.
| Document | Issued by | When | Typical slip |
|---|---|---|---|
| Commercial Invoice | The factory, as seller | Before loading, final after loading | Seller or bank name differs from the contract |
| Packing List | The factory | With the invoice | Net and gross weights that do not add up with the B/L |
| Bill of Lading | The carrier or its agent | When the goods are on board | Consignee or notify party not as the buyer asked |
| Phytosanitary Certificate | Vietnam's plant protection authority, after inspection | Before or around loading | Missing additional declaration the importing country requires |
| Certificate of Origin | Vietnam's Ministry of Industry and Trade, through eCoSys | After loading, needs B/L data | Wrong form for the market |
| Fumigation Certificate | A fumigation company licensed in Vietnam | After treatment, before loading | Treatment the destination does not accept |
| Insurance Policy | The insurer | Before loading, CIF only | Cover lower than the contract asks |
Two issuers changed in 2025. Since 5 May 2025 the Vietnam Chamber of Commerce and Industry issues no certificates of origin, and the Ministry of Industry and Trade issues every form, preferential or not, on its eCoSys system. Plant quarantine now sits with the Department of Crop Production and Plant Protection under the Ministry of Agriculture and Environment, so older templates may show outdated authority names.
The certificate of origin, market by market
The C/O lets your customs office apply the lower duty of a trade agreement. With the wrong form the goods clear at the general rate, or wait until you produce the right paper. Some markets have more than one agreement with Vietnam, so let your customs broker compare the rates for your HS code and tell us the form before it is issued.
| Your market | Agreement | Proof of origin |
|---|---|---|
| European Union | EVFTA | Form EUR.1. An origin declaration on the invoice works only up to EUR 6,000 per consignment |
| United Kingdom | UKVFTA | Form EUR.1, same EUR 6,000 rule for a declaration |
| China | ACFTA or RCEP | Form E, or Form RCEP |
| South Korea | AKFTA, VKFTA or RCEP | Form AK, Form VK, or Form RCEP |
| Japan | AJCEP, VJEPA, CPTPP or RCEP | Form AJ, Form VJ, a CPTPP certificate, or Form RCEP |
| Canada, Mexico, Australia and other CPTPP members | CPTPP | A CPTPP certificate or certification of origin |
| Israel | VIFTA, in force since 17 November 2024 | The VIFTA certificate of origin |
| United Arab Emirates | Vietnam-UAE CEPA, in force since 3 February 2026 | The CEPA certificate of origin |
| United States, Saudi Arabia and others without an agreement | None | A non-preferential Form B if your customs or bank asks for one |
A full container is worth far more than EUR 6,000, so for the EU and the UK expect a Form EUR.1 issued by the Ministry, not a line on the invoice. A EUR.1 under the EVFTA stays valid for 12 months from issue. Most forms can be issued after the vessel sails, marked as issued after export, so a missed C/O can usually still be put right. A late paper can still mean storage days at your port.

Illustration
The phytosanitary certificate
A phytosanitary certificate states that the goods were inspected and meet the plant health rules of the importing country. Vietnam issues it on the model in ISPM 12, the international standard, after an inspector has looked at the lot. Some countries require an additional declaration on it, a sentence about a named pest or a treatment, and the inspector can only write what the exporter asks for. If your country has such wording, send it with your quote request. Our quotations list a phytosanitary certificate in the standard set, and your own plant protection authority decides whether your product needs one.
Fumigation, health certificates and lab reports
- Fumigation certificate. Bagged rice and some spices are often fumigated before loading against storage insects, and some destinations ask for proof. A licensed fumigation company issues the certificate, naming the chemical, dose and exposure time. Fumigating wooden pallets is a separate matter: they must carry the ISPM 15 mark of heat treatment or fumigation. The packing guide covers pallets.
- Health certificate. Some importing countries want an official food safety certificate from the government of the exporting country. The EU sets stricter border checks, and for some foods an official certificate, under Regulation (EU) 2019/1793. In August 2026 the Vietnamese products under that regime were durian, dragon fruit, okra and chilli peppers, none of them in our catalogue. Other markets have their own lists, so name yours when you ask.
- Lab report. A certificate of analysis from an accredited lab, for example on moisture, aflatoxin, salmonella or sulphite, is a commercial paper rather than a customs one. Many buyers make it a contract condition. Say which tests you need and from which lab before the contract is signed.
For China there is one more step that is not a shipping paper at all: a food producer must be registered with China's customs authority before its goods can enter. Decree 280 replaced the old Decree 248 on 1 June 2026. If you import food into China, ask us to confirm the registration for your product when you request a quote.
What each product tends to add
| Product | HS code | Papers buyers often add to the core set | More detail |
|---|---|---|---|
| Cashew kernels | 0801.32 | Independent quality and weight inspection at loading | Order guide |
| Black pepper | 0904.11 | Lab report on residues and salmonella, steam treatment record | EU rules for pepper |
| Robusta coffee | 0901.11 | For the EU, plot geolocation for the due diligence statement | EUDR guide |
| Vietnamese cassia | 0906.19 | Fumigation certificate where required, lab report | Cassia forms |
| Jasmine rice | 1006.30 | Fumigation certificate, quality and weight certificate | Rice grades |
| Dried mango | 0804.50 / 2008.99 | Lab report including sulphite, health certificate where required | Dried mango guide |
| Coconut shell charcoal | 4402.20 | Self-heating test report or dangerous goods declaration, safety data sheet | Charcoal shipping |
The HS code on the invoice and the C/O must be the one your customs uses. For dried mango the line depends on the recipe, so agree it with your broker before the papers are made.
Read the drafts before the originals
Ask for every paper as a draft first. Once a phytosanitary certificate or a C/O is printed, a correction means a new application.
Lay the drafts side by side and check five things:
- One seller. The seller on the invoice, the shipper on the B/L and the exporter on the C/O are the same company, the one named in your contract.
- One buyer. Consignee and notify party on the B/L match what your bank or broker asked for. Under a letter of credit, copy the exact wording from the credit.
- Same numbers. Quantity, number of bags or cartons, net and gross weight agree on the invoice, packing list, B/L and C/O.
- Same description. The goods description and HS code are the same on every paper, and match the tariff line your broker is claiming.
- Right form and wording. The C/O form is the one your broker chose, and any additional declaration on the phytosanitary certificate reads exactly as your authority requires.
With a letter of credit the check matters more. Under UCP 600 the banks examine the documents only on their face, and data in one document must not conflict with another or with the credit. A conflict means a discrepancy fee and a delayed payment, or a refused presentation.
An original B/L, usually issued in a set of three, must be surrendered at the destination to release the goods, while a telex release or a sea waybill lets them go without originals. Agree which one in the contract. How the balance and the originals fit together is explained in the order guide, and which side books the freight and the insurance under each Incoterm is in the guide to FOB, CFR and CIF.
Frequently asked questions
Which certificate of origin do I need for the EU from Vietnam?
For a full container, a Form EUR.1 under the EU-Vietnam Free Trade Agreement (EVFTA), issued by Vietnam's Ministry of Industry and Trade. An origin declaration by the exporter is accepted only for consignments up to EUR 6,000.
Who issues certificates of origin in Vietnam now?
The Ministry of Industry and Trade, through its Agency of Foreign Trade and regional offices, on the eCoSys system. Since 5 May 2025 the Vietnam Chamber of Commerce and Industry no longer issues any certificate of origin.
Can a certificate of origin be issued after the ship has sailed?
Usually yes. Most forms can be issued after export and carry a mark that says so. It still costs time, so name your form in the quote request.
Does every shipment from Vietnam need a phytosanitary certificate?
It depends on the product and the importing country. Our quotations include one in the standard set, and your own plant protection authority decides whether it is required and what it must declare.
Can I get documents for Israel or the UAE under the new trade agreements?
Yes, Vietnam's agreements with Israel (since 17 November 2024) and the UAE (since 3 February 2026) are in force. Tell us the market in your quote request and we will confirm the certificate of origin and any other papers for your shipment.
Sources
- LuatVietnam, Decision 1103/QĐ-BCT: the Ministry of Industry and Trade takes back C/O issuance and REX registration from VCCI, from 21 April 2025 (VCCI stops issuing on 5 May 2025)
- Bao Phap Luat, From 5 May the Ministry of Industry and Trade issues non-preferential C/O and REX numbers in place of VCCI
- WTO Center (VCCI), EVFTA certification of origin: EUR.1 above EUR 6,000, self-certification by any exporter up to EUR 6,000
- Customs News (MoIT guidance), Certification of origin under EVFTA and UKVFTA, 12 month validity
- Ministry of Industry and Trade Notice 1089/TB-XNK (2023), electronic issuance of Forms E, AJ, VJ, RCEP, CPTPP and others on eCoSys
- Vantage Logistics, Choosing the right C/O form, regional and bilateral forms for Korea and Japan
- MoIT Go Global, VIFTA in force from 17 November 2024
- WAM (Emirates News Agency), UAE-Vietnam CEPA enters into force
- LuatVietnam, Decision 58/QĐ-BNNMT (2025) on the Department of Crop Production and Plant Protection
- International Plant Protection Convention, ISPM 12 Phytosanitary certificates
- International Plant Protection Convention, ISPM 15 Regulation of wood packaging material in international trade
- Vietnam News (Bizhub), Exporters urged to adapt as EU tightens food safety rules, 15 August 2026 (Vietnamese products under increased EU checks)
- Singapore Food Agency, Trade circular on China's GACC Decree No. 280, in force 1 June 2026
- ICC Banking Commission, Technical Advisory Briefing No. 12, Read in context (UCP 600 sub-article 14(d), data must not conflict), 13 November 2024


