Many companies select a certificate of origin by destination alone: Form E for China, Form AK or VK for Korea, and EUR.1 for Europe. That shortcut is unsafe. One trade lane may be covered by more than one FTA, while the same HS code may face different tariff schedules, product-specific rules and proof-of-origin procedures. Choosing the wrong form may forfeit preference, trigger verification, lead to rejection or require a customs amendment. This article compares the five forms by agreement, trade scope, origin logic, certification method and the data that must be checked before a decision is made.

TGIMEX operational knowledge · Updated 20 July 2026

QUICK FACTS

Form D

Used for trade among ATIGA parties. Paper Form D and e-Form D are two representations of Form D; an Origin Declaration under ASEAN self-certification is a separate proof of origin.

Form E

Used under ACFTA between China and participating ASEAN parties; it does not automatically cover Hong Kong, Macao or Taiwan.

AK versus VK

Both may be relevant to Viet Nam–Korea trade, but AK belongs to the plurilateral AKFTA while VK belongs to the bilateral VKFTA.

EUR.1

Under EVFTA, Vietnamese consignments above EUR 6,000 currently use EUR.1, while consignments not exceeding EUR 6,000 may be self-certified; EU exports to Viet Nam use an origin statement, with a REX number where registration is required.

SCOPE

This article is for importers, exporters, purchasing, sales, logistics, customs and tax teams selecting or reviewing preferential origin documents. It focuses on Form E, D, AK, VK and EUR.1 in the Viet Nam context. It does not replace a check of the applicable preferential tariff schedule, HS-specific rule and customs requirements at the time of import.

KEY TERMS

Term	Meaning	Operational role
C/O	Certificate of Origin	Evidence that goods meet the origin rules of an FTA or another origin regime.
FTA	Free Trade Agreement	Defines parties, tariff commitments, origin rules and certification procedures.
PSR	Product-Specific Rule	Sets the origin test for the relevant HS code: WO, RVC, CTC, specific processing or a combination.
RVC	Regional Value Content	The required share of originating or regional value under the agreement or PSR.
CTC	Change in Tariff Classification	Compares the HS classification of non-originating materials and the finished product at CC, CTH or CTSH level.
Cumulation	Origin cumulation	Allows qualifying materials from another party to be treated as originating in the producing party.
Proof of origin	Origin certification document	May be a C/O, e-C/O or origin declaration depending on the agreement and direction of trade.

NATURE AND OPERATING MECHANISM

The form name is only the outer label. Preferential treatment requires four layers to be correct: the applicable agreement, the HS code and tariff schedule, compliance with the PSR, and the permitted proof-of-origin method. A form with the correct title may still be rejected if the goods fail the PSR, the transport condition is not met, the data are inconsistent or the issuer is not authorised.

Form D — ATIGA

For ATIGA-originating goods traded among participating ASEAN parties. Common tests include RVC, CTC and product-specific rules. Form D may be issued on paper or exchanged as e-Form D through the ASEAN Single Window; an Origin Declaration under ASEAN self-certification is a separate proof and should not be described as merely an “electronic Form D”. Transit through an ASEAN country alone does not create ATIGA origin.

Form E — ACFTA

For ACFTA trade between China and participating ASEAN parties. Chinese manufacture alone does not guarantee preference; the ACFTA rule must be met. Hong Kong is covered by the separate AHKFTA framework rather than automatically by Form E. For Viet Nam–China trade, RCEP should also be compared rather than assuming ACFTA is always the best route.

Form AK — AKFTA

For ASEAN–Korea FTA trade. On a Viet Nam–Korea lane, AKFTA may be compared with VKFTA and, where relevant, RCEP. Tariff rates, PSR, cumulation options and evidence should be compared rather than assuming one agreement is always better.

Form VK/KV — VKFTA

VKFTA is bilateral between Viet Nam and Korea. Under its procedures, Viet Nam issues Form VK, while Korea may issue Form KV. This naming difference matters when reviewing Korean import documents.

EUR.1 — EVFTA

EUR.1 is one proof method under EVFTA for Vietnamese exports to the EU. Under the current mechanism, any Vietnamese exporter may self-certify a consignment not exceeding EUR 6,000; consignments above EUR 6,000 use EUR.1 issued by an authorised body. EU exports to Viet Nam use an origin statement; above EUR 6,000 it is issued by an exporter registered in REX. The EUR.1 name also appears under UKVFTA, so the agreement, trade direction and legal basis must be identified correctly.

COMPARISON OF THE FIVE FORMS

Form	Agreement / main lane	Party scope	Common origin tests	Certification point	Frequent confusion
D	ATIGA	Among ATIGA parties in ASEAN	WO/PE, RVC, CTC or PSR	Paper Form D or e-Form D; the AWSC Origin Declaration is a separate proof	ASEAN transit does not create ASEAN origin.
E	ACFTA	China ↔ participating ASEAN parties	WO/PE, RVC, CTH or PSR	Form E under ACFTA procedures	Not a substitute for Form AHK for Hong Kong goods; Viet Nam–China trade may also qualify under RCEP.
AK	AKFTA	Korea ↔ participating ASEAN parties	WO/PE, RVC/CTC or PSR	Form AK	Viet Nam–Korea trade may also qualify under VKFTA or RCEP.
VK/KV	VKFTA	Viet Nam ↔ Korea only	WO/PE, CTC, RVC or combined PSR	Viet Nam issues VK; Korea may issue KV	The form name differs by issuing party.
EUR.1	EVFTA (a similar name also exists under UKVFTA)	Viet Nam ↔ EU under EVFTA	Limits on non-originating materials, CTC, specific processing or PSR	Viet Nam→EU: EUR.1 or self-certification up to EUR 6,000; EU→Viet Nam: origin statement, with REX where required	EU imports into Viet Nam do not always carry EUR.1; check REX/origin statement.

FTA AND PROOF SELECTION MATRIX

Question	Required data	Decision output
Which FTA covers the trade lane?	Export, import, production and transit countries	Remove forms outside the relevant party scope.
Which HS code and tariff schedule apply?	Import-country HS code, year, MFN and each FTA schedule	Use only an FTA that creates an actual tariff benefit.
Which PSR can the product meet?	BOM, material HS codes, material values, process and factory	Substantiate WO/RVC/CTC/specific processing under each FTA.
Which proof method is permitted?	Paper/e-C/O, origin declaration, REX or exporter number	Request the correct document from the supplier.
Are transport conditions met?	B/L or AWB, transshipment route and customs-control evidence	Confirm direct consignment/non-alteration compliance.

DOCUMENTS AND DATA TO CHECK

Data group	Cross-check against	Control point
Parties	Invoice, C/O, B/L/AWB and customs entry	Exporter, producer and consignee/importer; third-party invoicing relationship where relevant.
Goods	Invoice, packing list, C/O, catalogue and BOM	Description, model, specification, quantity, weight and sufficient product identity.
HS code	PSR, customs entry and C/O	HS level used by the PSR and import declaration; record HS-version differences.
Origin criterion	C/O, origin worksheet, BOM and production records	WO/PE, RVC, CTH/CTSH, specific processing or combined rule.
Value	Invoice, FOB and RVC worksheet	Currency, price term, inclusions/exclusions and agreement-specific formula.
Transport	B/L/AWB and transshipment evidence	Route, third country, customs control and no unauthorised processing.
Certification	C/O/e-C/O/origin statement	Authorised issuer/exporter, reference number, issue date, signature or verification code.

SELECTION AND REVIEW PROCESS

Identify the production country and both trade ends

Do not infer the form from the port of loading or seller nationality; identify where the goods were made and which FTA connects the parties.

Lock the import-country HS code

Compare MFN and each FTA tariff for the same HS code, year and product policy.

Compare preferential rates

Use an FTA only when the tariff or other practical benefit is meaningful; an MFN rate of zero may eliminate the tax benefit.

Read each agreement’s PSR

Do not rely on a generic rule. A product may qualify under AKFTA but not VKFTA, or vice versa.

Test the evidence

Review BOM, material HS codes, supplier evidence, process, cumulation and factory records.

Select the proof method

Determine whether a paper C/O, e-C/O, an Origin Declaration or an origin statement applies. For EVFTA, distinguish the trade direction, the EUR 6,000 threshold and whether a REX number is required.

Approve the draft

Check parties, invoice, HS, origin criterion, packages, weight, shipment date and route before issuance.

Retain the audit trail

Keep the proof, review record, corrections, PSR evidence and FTA-selection decision for post-clearance review.

RISKS AND COMMON ERRORS

Error	Impact	Control
Selecting by country without comparing FTAs	A better rate is missed or the wrong PSR is used	Maintain an HS-and-year FTA comparison sheet.
Confusing AK with VK/KV	Wrong form requested or wrong preference code declared	State the agreement, issuing party and document name in the purchase order.
Demanding EUR.1 for every EU shipment	Supplier cannot provide it and clearance is delayed	Check the origin statement/REX route for the direction of trade.
Treating RVC 40% as a universal rule	The product fails the actual PSR	Read the HS-specific rule and HS version.
Reviewing only the face of the C/O	BOM or transport failures remain hidden	Review substantive origin evidence and audit trail.
Correct C/O but incorrect customs claim	Preference denied or amendment required	Match tariff schedule, preference code and customs policy before filing.

LEGAL BASIS AND SOURCES

Area	Primary source	Role / status
C/O issuance and self-certification framework	Circular 40/2025/TT-BCT; Appendix II replaced by Circular 26/2026/TT-BCT	Sets the authority and administrative framework for issuing C/Os and approving self-certification; it does not replace each FTA’s specific origin rules.
C/O overview	Ministry of Industry and Trade origin/eCoSys materials	Identifies preferential C/O families and their FTA lanes.
Form E – ACFTA	Circular 12/2019/TT-BCT	Viet Nam’s ACFTA origin framework; PSR and procedure must be checked.
Form D – ATIGA	Circular 22/2016/TT-BCT, as amended by Circulars 10/2019, 25/2019, 19/2020 and 10/2022/TT-BCT	ATIGA framework, current Form D, e-Form D and ASEAN self-certification; read the base circular together with its amendments.
Form AK – AKFTA	Circular 49/2025/TT-BCT; Consolidated Document 18/VBHN-BCT dated 13 March 2026 for reference	Circular 49/2025/TT-BCT took effect on 1 May 2026; the consolidated document is a reference text and does not create a separate effective date.
Form VK/KV – VKFTA	Circular 40/2015/TT-BCT, Circular 48/2015/TT-BCT and Circular 09/2022/TT-BCT	VKFTA rules and HS 2017 PSR effective from 1 August 2022.
EUR.1 – EVFTA	Circular 14/2026/TT-BCT	Replaced Circular 11/2020/TT-BCT; effective 10 May 2026.

FAQ

For imports from Korea, should we use Form AK or VK/KV?

Compare the preferential rate for the HS code, the applicable PSR and the supplier’s ability to provide valid evidence. There is no universal answer.

What is the difference between Form VK and Form KV?

They belong to the same VKFTA system but reflect the issuing party: Viet Nam issues VK and Korea may issue KV.

Can Hong Kong goods use Form E?

Not automatically. Hong Kong is covered by AHKFTA and its Form AHK mechanism; verify the actual agreement and origin.

Does an electronic Form D require an original paper copy?

Where e-Form D is validly transmitted and authenticated through the connected system, a printout should not be treated as an “original paper C/O”. Paper-document cases, system incidents and customs verification requests must be handled under the rules applicable at declaration time.

Must EU goods imported into Viet Nam have EUR.1?

No. Under EVFTA, EU exports to Viet Nam use an origin statement on a commercial document: any EU exporter may issue it for a consignment not exceeding EUR 6,000, while consignments above that threshold require a REX-registered exporter.

Does the correct form guarantee preference?

No. Customs may still review HS code, tariff schedule, PSR, data consistency, transport conditions, validity and issuer authority.

Can one shipment have two potential origin documents?

More than one FTA may be available for the lane, but parallel proofs should not be requested before the benefit and conditions of each agreement are assessed. The import preference should be claimed on the selected legal basis, with no contradictions between document sets.

APPLICATION NOTE: Rules of origin, tariff schedules and proof methods may change through HS transposition, protocols or domestic regulations. For every shipment, recheck the HS code, tariff year, export/import parties, PSR, transport condition and proof accepted by customs. Updated to 20 July 2026; this article does not determine origin for a specific product.

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