Address Updates in Export Documents Following Administrative Reorganization

 QUESTION

Dear Sir,

Good day and hope you’re doing well!

Today marks a rather special occasion as our country prepares to enter a new phase with significant changes ahead. On this occasion, I have an interesting question that I hope you could kindly take some time to help clarify.

According to Resolution No. 1682/NQ-UBTVQH15 regarding the reorganization of administrative units, our company’s registered address will be updated. In relation to this matter, I would like to seek your advice on how the address should be reflected on export documents in the following cases:

1. Case 1:
   • The goods were delivered in June 2025.
   • The customs declaration, commercial invoice, and bill of lading,… were all issued before July 1, 2025, showing the old address.
   • However, the Certificate of Origin (C/O) will be prepared and submitted after July 1, 2025.
     => In this case, should the C/O indicate the old address (to match the accompanying documents) or must it show the new address according to the updated administrative decision?
2. Case 2:
   • The same shipment is divided into multiple deliveries.
   • Delivery 1: Customs declaration issued in June 2025 (old address).
   • Delivery 2: Customs declaration issued in July 2025 (new address).
     => In this scenario, should the documents for each delivery (Invoice, B/L, C/O,…) show the address corresponding to the issuance date, or should they all consistently reflect the new address for the entire shipment?

I would highly appreciate your guidance so that we can comply with regulations and ensure the legal consistency of our export documentation.

Thank you very much for your kind support.

Yours sincerely,

Lucas  NHT

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ANSWER

Hi Lucas,

Yes, today marks an important milestone for the country, as many provinces and wards are being reorganized, resulting in updated administrative addresses. While this change may bring long-term administrative efficiency and cost savings, it could indeed cause some complications regarding the addresses shown on documents presented under Letters of Credit (LCs).

Let me address your questions as follows:

Case 1:

If possible, all documents should show the address stated in the LC. However, if certain documents (such as the Certificate of Origin) are issued after the administrative change and must show the new address, they may still be acceptable provided that they include a note such as:

“formerly [old address]” or “previously known as [old address]”, or similar wording.

This approach is in line with ISBP 821 paragraph B8(b), which discusses how to handle name changes of the beneficiary. While it refers to names rather than addresses, the logic can reasonably be applied to your case.

Therefore, the C/O in question should preferably show the old address to match the LC and accompanying documents. If that is not possible, it should include the new address along with an indication of the former address as explained above.

Case 2:

The same principle applies.

For Delivery 2 (documents issued after July 1), if possible, the customs declaration and related documents should still reflect the old address used in the LC. If this cannot be done due to administrative requirements, the documents should include the new address along with the note:

“formerly [old address]”, or similar wording.

I hope this helps clarify the issue.

Best regards,

Mr. Old Man