Utilities - export to japan but japan only orders delivery in indonesia, so must make co for japan or indonesia?

Export to Japan but Japan only orders delivery in Indonesia, so must make CO for Japan or Indonesia?

Question: I have exported an E62 shipment to Japan, but Japan was assigned to deliver goods in Indonesia, so I have to make CO for Japan or Indonesia? And form what form CO?
I imported carpentry fabric from China and brought to Vietnam to dye the finished product and export. HS code of finished products is 55142900, HS code of raw materials is 55141900
Answer:
Goods sold to Japan but designated for delivery in Indonesia will make fo fo D CO for Indonesia.
According to the Circular No. 10/2019 / TT-BTC, HS 55142900 can use the following criteria: RVC40% or CTH or textile rules. For raw material code: 55141900, CTH criteria cannot be applied, so there are only 2 options: RVC40% or rules of textiles (Appendix II issued with Circular No. 10/2019 / TT-BTC)

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