Consolidated Document Number 17/VBHN-BCT Circular detailing and guiding the implementation of the Rules of Origin for Goods in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area (AANZFTA).

 

Độc lập - Tự do - Hạnh phúc DECREE _______________________

 

Regulations on Origin Rules of Goods under the ASEAN-Australia-New Zealand Free Trade Area Agreement

Decree No. 44/2025/TT-BCT dated July 7, 2025 by the Minister of Industry and Trade regulating the origin rules of goods under the ASEAN-Australia-New Zealand Free Trade Area Agreement (hereinafter referred to as the FTA), which shall take effect from August 22, 2025, amended and supplemented by:

 

Decree No. 12/2026/TT-BCT dated March 9, 2026 by the Minister of Industry and Trade abolishing certain regulatory documents within the authority of the Minister of Industry and Trade, which shall take effect from

May 1, 2026. Based on Decree No. 40/2025/NĐ-CP dated February 26, 2025 by the Government on the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Based on Decree No. 31/2018/NĐ-CP dated March 8, 2018 by the Government on detailed provisions of the Law on Foreign Trade Management concerning origin rules of goods;

In implementation of the ASEAN-Australia-New Zealand Free Trade Area Agreement (hereinafter referred to as the FTA) signed at the 14th Summit Meeting in Thailand between member countries of the Association of Southeast Asian Nations and Australia and New Zealand on February 27, 2009; Protocol No. 2 amending the ASEAN-Australia-New Zealand Free Trade Area Agreement (hereinafter referred to as Protocol No. 2) signed at Semarang, Indonesia on February 14, 2024;

In accordance with the proposal of the Director of the Department of Customs and Excise;

The Minister of Industry and Trade promulgates this Decree regulating the origin rules of goods under the ASEAN-Australia-New Zealand Free Trade Area Agreement

CHAPTER I.¹.

GENERAL PROVISIONSArticle 1. Scope of Application

 

This Decree regulates the origin rules of goods under the ASEAN-Australia-New Zealand Free Trade Area Agreement (hereinafter referred to as the FTA), as amended by Protocol No. 2 amending the ASEAN-Australia-New Zealand Free Trade Area Agreement (hereinafter referred to as Protocol No. 2).

This Circular stipulates the Rules of Origin for Goods under the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area (hereinafter referred to as the AANZFTA), as amended by the Second Protocol Amending the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area. (hereinafter referred to as the Second Protocol).

Article 2. Scope of Application

This Circular applies to:

1. Agencies and organizations issuing Certificate of Origin (C/O) for goods.

2. Traders.

3. Agencies, organizations, or individuals related to the origin of exported and imported goods.

Article 3. Interpretation of Terms

As provided in this Circular, the following terms are understood as follows:

1. Aquaculture is the cultivation of living aquatic organisms including fish, mollusks, crustaceans, other water-dwelling animals without a backbone and aquatic plants from various types of seedlings such as eggs, fry, fingerlings, and larvae through intervention in the cultivation or growth processes to promote reproduction like propagation, feeding, or protection against predators.

2. Certificate of Origin Annexed is a certificate of origin issued by an agency or organization that issues C/O, a qualified exporter, or an intermediate member country's exporter based on one or more certificates of origin previously issued by the first exporting member country.

3. CIF is the value of imported goods including freight and insurance charges to the port or customs territory of the importing country. This value is calculated according to Article VII of the General Agreement on Tariffs and Trade (GATT 1994) and the Customs Valuation Agreement.

4. FOB is the value of goods delivered over ship's rail including freight charges for transporting goods to the final port or location before the ship departs. This value is calculated according to Article VII of GATT 1994 and the Customs Valuation Agreement.

5. RVC is the regional value content criterion.

6. CTC is the conversion criterion for commodity codes.

7. Generally accepted accounting principles are those principles that have been agreed upon and recognized or applied by a member country in recording revenues, expenses, surcharges, assets, and liabilities; tracing information; and preparing financial reports. These principles may include general guidelines as well as specific standards, practices, and procedures.

8. Goods are any products, products, items, or raw materials.

9. Identical Raw Materials That Can Be Substituted for One Another means similar raw materials of the same type, quality grade, with the same physical and technical characteristics, such that when these raw materials are incorporated into a finished product, it is not possible to identify differences in origin through labeling or visual inspection.

10. Intermediate Materials are goods used in the production, testing, or inspection of goods but do not physically form part of those goods, or goods used for maintenance of facilities or operation of equipment related to the production of goods, including::

a) Fuel and energy.

b) Tools, molds, and dies..

c) Spare parts and raw materials used in maintaining equipment and facilities..

d) Lubricants, greases, compounds, and other raw materials used in the production process or for operating equipment and facilities..

e) Gloves, goggles, shoes, clothing, labor protective equipment.

f) Equipment, tools, and materials used for testing or inspecting goods.

g) Catalysts and solvents.

h) Any other raw material that no longer forms part of the good but its use must be proven necessary in the production process.

11. Member State is an ASEAN member state or Australia or New Zealand.

12. Intermediate Member State is a member state through which goods are transported, not being the exporting and importing member states.

13. Raw Materials include raw materials, materials used or consumed in the production of goods or combined into another type of good or involved in a production process for other goods.

14. Goods or Raw Materials Without Origin are goods or raw materials that do not meet the origin criteria as provided in this Circular..

15. Goods or Raw Materials With Origin are goods or raw materials that meet the origin criteria as provided in this Circular..

16. Packaging and Transport Material is goods used to protect a product during transportation, not being packaging or material for retail sale of the product.

17. Manufacturer is a person who cultivates, exploits, harvests, plows, aquacultures, breeds, extracts, collects, gathers, hunts, fishes, traps, shoots, manufactures, produces, processes, assembles, or installs goods.

18. Production are methods to obtain goods including cultivation, exploitation, harvesting, plowing, aquaculture, breeding, extraction, collection, gathering, hunting, fishing, trapping, shooting, manufacturing, production, processing, assembly, or installation.

19. Specific Product Rules are the rules specified in Appendix I attached to this Circular which stipulate that raw materials used for producing goods must undergo a process of converting commodity codes, specific processing steps, or meet the regional value content criterion or a combination thereof.

20. Certificate of Origin Document is the certificate of origin document as provided in Article 20 of this Circular.

Article 4. Certification and Origin Inspection of Goods in Vietnam

1. The following Appendices are annexed to this Circular:

a) Appendix I: Specific Rules for Product Categories.

b) Appendix II: Minimum Information Requirements for Origin Certificate Documents.

c) Appendix III: Model C/O Form AANZ.

d) Appendix IV: Supplementary Declaration Form C/O Model AANZ.

e) Appendix V: Exporter's Declaration of FOB Value Form.

2. The agencies and organizations in Vietnam that issue C/O forms for the AANZ model are the General Department of Customs (Ministry of Industry and Trade) and ² provincial people’s committees. ³. The registration of signatures, seals, and updates of these models by the agencies and organizations issuing C/O forms for the AANZ model shall be carried out in accordance with guidelines provided by the General Department of Customs (Ministry of Industry and Trade). The list of agencies and organizations that issue C/O forms for the AANZ model in Vietnam is updated through the Ministry of Industry and Trade’s Electronic Origin Certification Management System (eCoSys) at www.ecosys.gov.vn.

3. The process of certification and origin inspection of goods shall be carried out in accordance with the provisions set forth in Decree No. 31/2018/NĐ-CP dated March 8, 2018, by the Government on Detailed Provisions for the Law on Foreign Trade Management concerning Goods Origin, relevant legal provisions on goods origin, and the provisions of this Circular. Chapter II.

RULES FOR GOODS ORIGINArticle 5. Goods with Origin

 

Goods are considered to have an origin if they meet the other provisions in this Circular and one of the following:

1. a) They have pure origin or are produced entirely within a Member Country as provided for in Paragraph 6 of this Circular.

b)

They do not have pure origin or are not produced entirely within a Member Country, but meet the requirements specified in Paragraph 7 of this Circular c).

They are produced within a Member Country from raw materials with an origin from one or more Member Countries. Goods that comply with the provisions on origin as provided for in Clause 1 of this Article shall be entitled to preferential tariff treatment when exported to a Member Country and subsequently re-exported to another Member Country..

2. Article 6. Purely Originated Goods

1. In accordance with paragraph (a) of clause 1 of this Circular, goods are considered to have pure origin or be produced entirely within a Member Country in the following circumstances:

a)

Agricultural products and their derivatives including fruits, flowers, vegetables, plants, seaweeds, mushrooms and other living plant species grown, harvested, picked, or collected within a Member Country. b) Live animals born and reared in a Member Country. c) Products obtained from live animals in a Member Country.

d)

Products obtained from hunting, trapping, fishing, farming, aquaculture, collection or hunting within a Member Country.

e) Minerals and other natural substances extracted or mined from land, sea

, seabed or the bottom of the sea in a Member Country. f) Products caught and other marine products caught from the high seas,consistent with international law, by vessels registered or documented at a Member Country and flying its flag.

g) Products processed or produced on board a vessel registered or documented at a Member Country and flying its flag, from products already mentioned in point (f) of this paragraph. h) Products harvested from the seabed or below the seabed outside the exclusive economic zone and continental shelf of a Member Country and outside such areas where other countries have rights to harvest consistent with international law.i) Products that are waste and scrap originating from production and consumption processes within a Member Country, provided that such products are only suitable for raw material recycling; or used products collected in a Member Country, provided that such products are only suitable for raw material recycling.

j) Goods obtained or produced within a Member Country from goods specified from point (a) to point (i) of this paragraph or from derived products thereof.

2. For the purposes of this Article, “within a Member Country” includes land territory, territorial sea, exclusive economic zone, and continental shelf under the sovereignty, sovereign rights, or jurisdiction of the Member Country as applicable in each specific case consistent with international law.

3. “International Law” as provided for in paragraph 2 of this Article is international law widely accepted such as the United Nations Convention on the Law of the Sea.

k) Goods obtained or produced in a Member State from goods specified under points a to i of this clause, or from derived products thereof.

2. For purposes of this Article, "in a Member State" includes land territory, territorial sea, exclusive economic zone, and continental shelf within the sovereignty, sovereign rights, or jurisdiction of the relevant Member State as may be appropriate in each specific case in accordance with international law.

3. “International Law” as provided for in clause 2 of this Article is international law that has been widely accepted such as the United Nations Convention on the Law of the Sea.

Article 7. Goods of Non-Wholly Origin

1. In accordance with the provisions at Point b, Clause 1, Decree No. 249/2025/NĐ-CP, goods are considered to be goods of non-wholly origin in a Member State if they meet the criteria specified in Annex I attached to this Decree.

2. Where Annex I attached to this Decree allows for the selection between Regional Value Content (RVC), Cumulative Tariff Quota (CTQ), specific processing stages, or a combination of the above criteria to determine origin for a specific good, the producer or exporter selects an appropriate criterion to determine the origin of the goods.

Article 8. Calculation of Regional Value Content

1. The Regional Value Content (RVC) specified in Clause 2, Article 7, Decree No. 249/2025/NĐ-CP is calculated based on one of the following two formulas:

a) Direct Formula:

Cost of AANZFTA Raw Materials	+	Labor Costs	+	Allocated Costs	+	Profit	+	Other Costs	x 100%
FOB Value

b) Indirect Formula::

FOB Value	-	Cost of Non-Originating Raw Materials	x 100%
FOB Value

Wherein:

Cost of AANZFTA Raw Materials is the value of raw materials, parts, or products with origin purchased by or produced by the producer. Labor Costs include wages, remuneration, and other welfare expenses for workers.

Allocated Costs are all common costs allocated to the production process.

Other Costs are incidental costs incurred in the process of loading goods onto a ship or other transportation means for export, including but not limited to inland transport costs, storage costs, port handling fees, brokerage fees, and service charges.

Cost of Non-Originating Raw Materials is the CIF value at the time of importation or the first purchase price of non-originating raw materials, parts, or products paid by the producer. Non-originating raw materials do not include untraceable origin raw materials but exclude self-produced raw materials. 2. The value of goods as provided in this Decree is determined

according to Article VII of GATT 1994 and the Customs Valuation Agreement. Article 9. Aggregation

Goods and raw materials that meet the provisions at Article 5, this Decree, and are used as raw materials in another Member State to produce other goods or raw materials, are considered to have origin from the Member State where the final goods or raw material were produced or processed. 2. In addition to the provisions of Clause 1 of this Article, aggregation applies to all production stages and added value of non-originating raw materials in a Member State and such raw materials used in another Member State to produce other goods or raw materials. The production stages or added value of non-originating raw materials on the territory of one or more Member States are included in the origin component of the goods or raw material when determining the origin of the final goods or raw material on the territory of a Member State, regardless of whether the production stage or added value is sufficient to determine the origin of such raw material itself. 3. The origin of goods and raw materials as provided in Clause 2 of this Article is determined as follows:

a) For non-originating raw materials produced in a Member State not participating in aggregation under this clause, production stages or added value are not taken into account when determining the origin of the final goods or raw material produced in a Member State participating in aggregation under this clause.

1. b) For non-originating raw materials produced in a Member State participating in aggregation under this clause, production stages or added value are not taken into account when determining the origin of the final goods or raw material produced in a Member State not participating in aggregation under this clause.

c) For non-originating raw materials produced in a Member State not participating in aggregation under this clause, production stages or added value are not taken into account when determining the origin of the final goods or raw material produced in a Member State not participating in aggregation under this clause.

4. The Ministry of Industry and Trade (through the General Department of Customs) announces the list of Member States participating in aggregation under Clause 2, Article of this Decree and the time of participation

on the eCoSys System

and the Ministry of Industry and Trade's Electronic Information Portal.

c) For raw materials not produced in a Member State participating in cumulation under this paragraph, production stages or added value shall not be taken into account when determining the origin of goods or final raw material produced in a Member State not participating in cumulation under this paragraph.

4. The Ministry of Industry and Trade (through the General Department of Customs) announces the list of Member States participating in cumulation under clause 2 of this Article and the time of participation on the eCoSys System and the Ministry of Industry and Trade's Electronic Information Portal.

Article 10. Simple Processing and Manufacturing Steps

Where the determination of origin of goods is based on the RVC criterion,, any processing or manufacturing steps, when performed separately or in combination with each other, are considered simple and shall not be taken into account for determining the origin of the goods, including:Ensuring that goods are stored in good condition during transportation or storage.

1. Assisting in shipping or transportation.

2. Packaging (excluding "packaging" in the electronics industry)

3. or displaying goods for transportation or to sell. 4. Simple steps, including sorting, grading, cleaning, cutting, separating, bending, rolling, disassembling, and similar processes. Applying labels, tags, or similar distinguishing marks on the product or its packaging.

6. Diluting with water or other substances without altering the basic characteristics of the goods.

5. Article 11. Proportion of Non-Originating Materials Not Meeting the CTC Criterion (De Minimis)

1. Goods that do not meet the CTC criterion specified in Appendix I annexed to this Circular are still considered originating goods if they comply with other provisions of this Circular and fall under one of the following cases:

a) For goods not falling within Chapters 50 to 63 of the Harmonized System of Description and Coding of Goods, the value of all non-originating materials used in producing such goods that do not meet the CTC criterion does not exceed ten percent (10%) of the FOB value of the goods. b) For goods falling within Chapters 50 to 63

of the Harmonized System of Description and Coding of Goods,

the weight of all non-originating materials used in producing such goods that do not meet the CTC criterion does not exceed ten percent (10%) of the total weight of the goods or the value of all non-originating materials used in producing such goods that do not meet the CTC criterion does not exceed ten percent (10%) of the FOB value of the goods.

The value of non-originating materials as provided for in paragraph 1 of this Article is included in the value of non-originating materials when determining the origin of goods applying the RVC criterion. Article 12. Accessories, Spare Parts, Tools and Other Instructional or Informational MaterialsAccessories, spare parts, tools, and other instructional or informational materials accompanying goods are considered part of the goods and shall not be taken into account when determining all non-originating materials used in producing goods that meet the CTC criterion, provided that: a) The accessories, spare parts, tools, and instructional or informational materials accompanying the goods are not invoiced separately from the goods. b) The quantity and value of the accessories, spare parts, tools, and instructional or informational materials accompanying the goods are customary for such goods.

2. 2. Where the provisions of paragraph 1 of this Article do not apply, when determining the origin of goods applying the RVC criterion, the value of the accessories, spare parts, tools, and other instructional or informational materials accompanying the goods is considered to be originating or non-originating depending on the specific case.

Paragraphs 1 and 2 of this Article do not apply where the accessories, spare parts, tools, and other instructional or informational materials accompanying the goods are added for the purpose of increasing the RVC of such goods, provided that the Member State importing the goods must prove that such accessories, spare parts, tools, and other instructional or informational materials are not sold together with the goods.

1. Ancillary parts, accessories, tools, and other instructional or informational materials accompanying goods are considered part of the goods and not taken into account when determining all non-originating raw materials used to produce goods that meet the CTC criteria, provided that:

a) Ancillary parts, accessories, tools, and other instructional or informational materials accompanying goods shall not be invoiced separately from the goods.

b) The quantity and value of ancillary parts, accessories, tools, and other instructional or informational materials accompanying goods are customary for such goods.

2. Where the provisions of paragraph 1 of this Article do not apply, when goods meet the RVC criterion, the value of ancillary parts, accessories, tools, and other instructional or informational materials accompanying goods shall be considered to have origin or no origin depending on each specific case.

3. Paragraphs 1 and 2 of this Article shall not apply in cases where ancillary parts, accessories, tools, and other instructional or informational materials accompanying the goods are added for the purpose of increasing the RVC of such goods, provided that the importing Member State must be able to prove that such ancillary parts, accessories, tools, and other instructional or informational materials are not sold together with the goods.

Article 13. Identical Raw Materials and Those That Can Replace Each Other

The determination of whether identical raw materials or those that can replace each other are origin materials is carried out by separating the actual individual raw material, or applying accounting principles for inventory management widely applied, or warehouse management practices in the exporting Member State.

Article 14. Regulations on Packaging Materials and Containers

1. Packaging and container materials used for transportation and conveyance of goods are not taken into account when determining the origin of goods.

2. Packaging and container materials for retail sale, when classified together with packaged goods, are excluded from non-origin materials used in the production of goods when determining origin according to criterion CTC.

3. In applying criterion RVC, the value of packaging and container materials for retail sale is considered as an origin material or a non-origin material depending on each case when calculating the RVC content.

Article 15. Intermediate Materials

Intermediate materials are regarded as origin materials without considering the place of production. The value of intermediate materials is the cost recorded in the producer's accounting file. Article 16. Recording Costs

All costs are recorded and kept in accordance with generally accepted accounting principles within the territory of the exporting Member State.

Article 17. Direct Transport, Transshipment, and Rehandling

Goods are considered to retain their origin as provided for in Paragraph 5 of this Circular when meeting any of the following conditions:

The goods are transported directly to the importing Member State without transshipping through any non-member country. 2. The goods are transshipped through one or more non-member countries, subject to the conditions that:

1. a) The goods do not undergo any production process or other activities outside the territory of member countries except for unloading, reloading, storage, or any necessary process required to maintain the condition of the goods or to transport them to the importing Member State.

b) The goods are not involved in trade transactions or free circulation within a non-member country.

Article 18. Certificate of Origin for GoodsTo enjoy duty benefits, goods must have a certificate of origin for goods as provided for in Chapter III of this Circular..

Article 19. Refusal to Grant BenefitsThe customs authority refuses to grant duty benefits in one of the following two cases:

1. Goods do not comply with the provisions of this Circular.

2. The importer, exporter, or producer of goods fails to prove that the goods meet the provisions of this Circular for duty benefit purposes. Chapter III.

CERTIFICATE OF ORIGIN AND INSPECTION OF GOODS' ORIGIN

Article 20. General Provisions on Origin Certification Mechanism for Goods 1. Goods with origin from Vietnam exported to Member States are considered eligible for duty benefits under the AANZFTA framework when a Certificate of Origin (C/O) is issued in accordance with the provisions of this Circular.

2. Goods with origin from importing Member States into Vietnam are considered eligible for duty benefits under the AANZFTA framework upon submission of one of the following certificates of origin:

a) C/O issued by an authorized agency or organization as provided in Article 24 and Article 25 of this Circular.

b) Self-issued certificate of origin by an exporter who meets the conditions for issuance as provided in Article 21 and Article 25 of this Circular.3. The self-issued certificate of origin as provided in point (b) of paragraph 2 of this article:

 

a) Is issued in paper form or other forms including electronic format according to the notification template of the importing Member State.

b)

Determines the origin of goods and compliance with the provisions of this Circular.

c)

Includes minimum information as specified in Part II of Appendix II annexed to this Circular.

d) Uses English language, has a signature and name of the self-issuing person, and the date of issuance.

e) Is valid for 12 months from the date of issuance.

b) Determining the origin of goods and compliance with the provisions of this Circular.

c) Includes minimum information as specified in Section II of Annex II appended to this Circular.

d) In English, signed by the person certifying and dated.

đ) Effective for a period of 12 months from the date of issuance.

Article 21. Exporter Eligible

1. The competent authority of the exporting Member State applies a mechanism of self-certification for goods origin to eligible exporters in accordance with the provisions of that Member State. An eligible exporter shall meet the following conditions:

a) Registering in accordance with the provisions of the exporting Member State.

b) Having knowledge of the rules of origin as provided in this Circular.

c) Having export experience in accordance with the provisions of the exporting Member State.

d) Compliance with the requirement to maintain export documentation according to the risk management system of the competent authority of the exporting Member State.

e) Maintaining a record-keeping system and information storage system in accordance with the provisions of the exporting Member State. In case the eligible exporter is a trader, it must provide origin declaration information from the manufacturer to ensure goods origin and to be provided during an inspection or verification of goods origin as required.

2. The competent authority of the exporting Member State issues a written approval document or in electronic form to the eligible exporter, assigns a code number to the eligible exporter, and provides information about the eligible exporter in accordance with the provisions of paragraph 4 of this Article.

3. An eligible exporter may issue self-certification documents for goods that are eligible for self-certification and provide relevant documentation related to the export lot.

4. The competent authority of the exporting Member State shall notify information about eligible exporters into the database, including:

a) Legal name and address of the eligible exporter.

b) Code number of the eligible exporter.

c) Issuance date, if any, expiration date of the code number.

d) List of goods that are eligible for self-certification at least by Chapter level.

5. Any changes from points a to d in paragraph 4 of this Article or revocation or suspension of the authority of an eligible exporter to self-certify origin must be immediately notified into the database. In case the competent authority of the exporting Member State has a secure website and allows other Member States to access it, such notification is not required.

6. The competent authority of the exporting Member State shall monitor the eligible exporters, including inspecting and verifying self-certification documents of eligible exporters, and revoke the authority of an eligible exporter if it no longer meets the conditions set out in paragraph 1 of this Article.

7. An eligible exporter must be responsible for implementing the customs origin verification process of the importing Member State's customs agency, providing relevant documentation to prove goods origin including supplier or manufacturer information as required by the importing Member State and complying with the provisions of this Circular.

8. This applies to eligible exporters who self-certify origin for imported goods from other Member States into Vietnam.

Article 22. Pre-Export Verification

The producer, exporter, or authorized representative submits a request in writing or electronically to the authority or organization issuing C/O for pre-export origin verification. The result of such verification, which is subject to periodic review or as needed, serves as the basis for issuing C/O for exported goods later on. Pre-export verification may not be required for goods whose origin can be easily determined through the nature of the goods themselves.

The producer, or exporter or authorized representative shall submit an application in writing or electronically to the issuing authority for inspection of origin before export. The results of such inspections, which are subject to periodic review or as necessary, shall serve as the basis for the issuance of C/O for exported goods. Inspection of goods prior to export may not be required where the origin of the goods can be readily determined from their nature.

Article 23. Inspection of Application for C/O

The agency or organization issuing the C/O shall conduct an inspection on each application for issuance to ensure:

1. The application and C/O are fully completed and signed by a person with authority.

2. Goods originate in accordance with the provisions set forth in Article 5 of this Circular.

3. Other contents declared on the C/O are consistent with the submitted documents and related information.

4. The declaration for exported goods is consistent with the requirements specified in Section I of Appendix II attached to this Circular.

Article 24. Issuance of C/O

1. A C/O includes one original and two copies.

2. A C/O meets the following conditions:

a) Issued in paper form or other forms including electronic format as notified by the importing member country..

b) Has its own reference number.

c) Is issued in English.

d) Bears the official signature and seal of the agency or organization issuing the C/O. The signature and seal may be executed electronically.

d) Specifies the origin of goods and complies with the provisions of this Circular.

e) Includes the minimum information specified in Section I of Appendix II attached to this Circular.

g) The C/O must indicate relevant origin criteria.

3. The original C/O is sent by the exporter to the importer for submission to the customs authority of the importing member country. Two copies are retained by the agency or organization issuing the C/O and the exporter.

4. Multiple goods may be declared simultaneously on one C/O provided that each such good originates from the same source.

5. In case a C/O contains inaccurate information, the agency or organization issuing the C/O shall consider one of the following two cases:

a) Issue a new C/O within 12 months from the date of issuance of the original C/O and cancel the original C/O. The renewed C/O remains effective for no more than 12 months from the date it is issued.

b) Amend the information on the C/O by striking out incorrect parts and adding necessary information or making corrections. All such changes must be approved by a person with authority to sign the C/O and certified by the agency or organization issuing the C/O. The amended C/O retains its original validity.

6. In case a C/O is not issued in advance or at the time of delivery due to unintentional error, omission, or for other justifiable reasons, or if it is issued as a replacement containing inaccurate information, the C/O may be issued later but no more than 12 months from the date of delivery. In such case, the C/O must be declared in Box "ISSUED RETROACTIVELY".

7. 7. In case a C/O is lost, misplaced, or damaged, the producer, exporter, or authorized representative may request in writing from the agency or organization issuing the C/O of the exporting member country to issue a certified true copy of the original C/O. The copy must meet the following conditions: a) Based on

the export documentation retained by the agency or organization issuing the C/O. b)

Carries the phrase “CERTIFIED TRUE COPY” c).

Includes the reference number and date of issuance of the original C/O d).

Issued within 12 months from the date of issuance of the original C/O. 8. A C/O is valid for a period of 12 months from the date of issuance.

Article 25. Certificate of Origin Backed Document

The agency or organization issuing the C/O, and an exporter eligible under the intermediate member country may issue a certificate of origin backed document with the following conditions:

1. One or more original certificates of origin or certified copies of the original C/O that are still valid are presented.:

The validity period of the certificate of origin backed document shall not exceed the validity period of the original certificate of origin. For partial shipments, the quantity of each partial shipment must be indicated instead of the total quantity on the original certificates of origin documents..

2. 4. For consolidated shipments, the certificate of origin backed document must be issued by the intermediate member country and presented to the final importing member country within the earliest validity period of one or more of the original certificates of origin..

3. 5. When issuing a certificate of origin backed document to the exporter, the intermediate member country must ensure that.

the total quantity re-exported in partial shipments or the quantity of consolidated shipment does not exceed the total quantity recorded on the original import certificates of origin from the exporting member country. Partial shipments using a certificate of origin backed document shall not undergo any further processing at the intermediate member country, except for repackaging or other logistics activities such as unloading, loading, storage, consolidation or splitting of shipments, or only affixing labels in accordance with the requirements of the importing member country or necessary activities to ensure the goods are in good condition or transported to the importing member country.

7. The certificate of origin backed document must include relevant information corresponding to the original certificates of origin documents as specified in Appendix II attached to this Circular..

6. 8. The inspection and verification process for the certificate of origin backed document shall be conducted according to the provisions set forth in Article 29 and Article 30 of this Circular.

7. The Certificate of Origin document must include relevant information related to the original Certificate of Origin documents in accordance with the minimum information specified in Annex II appended to this Circular.

8. Inspection and verification procedures for the back-to-back Certificate of Origin shall be carried out in accordance with Article 29 and Article 30 of this Circular. 2. The importer notifies the customs authority of the importing Member State requesting preferential tariff treatment at the time of importation..

Article 26. Third Country Invoice

1. A member state importing shall not be denied the benefit of duty-free treatment in case a commercial invoice is issued by a company with its headquarters in a third country outside the exporting or importing member state, provided that the goods comply with the provisions of this Circular.

2. On the C/O, there must be the phrase:SUBJECT OF THIRD COUNTRY INVOICE (name of the first company issuing the third country invoice)”.

Article 27. Submission of Origin Certification Documents to Obtain Duty-Free Treatment

1. An importing member state shall benefit from duty-free treatment if the goods have origin based on an origin certification document.

2. To obtain duty-free treatment, the importing member state requires the importer:

a) Declare the origin of the goods on the customs declaration.

b) The origin certification document is still valid at the time of declaration as required by point a of this clause.

c) Provide the original or certified copy of the origin certification document to the importing member state upon request during the import declaration.

3. An importing member state may not require submission of an origin certification document for duty-free treatment purposes in one of the following two cases:

a) The customs value of the imported consignment does not exceed 200 (two hundred) United States dollars or an equivalent amount in the currency of the importing member state, or any higher amount as determined by the importing member state based on its laws or practices.

b) Goods are exempt from submitting origin certification documents, provided that the importation is not part of a continuous chain or planned with the purpose of avoiding compliance with the provisions of the importing member state to obtain duty-free treatment under the AANZFTA Agreement.

4. Where necessary, the customs authority of the importing member state may require the importer to provide documents to substantiate that the goods are considered to have origin as provided in this Circular.

5. In cases of direct transport, transshipment, and rehandling, the importer must demonstrate that the goods meet the provisions of Article 17 of this Circular and provide any required documents to the customs authority of the importing member state.

6. The deadline for submission of origin certification documents is as follows:

a) Origin certification documents shall be submitted to the customs authority of the importing member state within the validity period.

b) In case an origin certification document is submitted to the customs authority of the importing member state beyond the prescribed deadline due to force majeure or other justifiable reasons outside the control of the importer and exporter, such origin certification document shall still be accepted in accordance with the provisions of the importing member state.

c) The customs authority of the importing member state may accept an origin certification document provided that the goods have been imported before the expiration date of the origin certification document. Article 28. Duty-Free Treatment After Importation

After the date on which goods with origin are imported into a member state, the importer may request a refund of any excess tax paid, deposit or guarantee, when presenting the following documents to the customs authority of that member state:

1. a)

Origin certification document and other documents proving the origin of the goods. b)

Documents related to importation as required by the customs authority to prove that the goods are entitled to duty-free treatment. 2. The importer notifies the customs authority of the importing member state of the request for duty-free treatment at the time of importation.

The customs authority of the importing Member State shall not conduct an inspection of the production facility of the exporter or producer within the territory of the exporting Member State without the written consent of the exporter or producer concerned.

Article 29. Inspection and Verification of Origin of Goods

1. Where the customs authority of the importing Member State has reasonable grounds to doubt the authenticity or accuracy of the information on the origin certificate or other documents, the customs authority: a) Shall take measures for inspection to ensure the validity of the origin certificate or other origin documents.

In cases where necessary, inspections may be conducted in accordance with Article 30 of this Circular.. b) May request the importer to provide information regarding goods that have enjoyed preferential tariff treatment.

c)

Request in writing from the authority or organization issuing the C/O of the exporting Member State to verify the information provided by the exporter and manufacturer. The customs authority of the importing Member State may also request in writing directly to a qualified exporter, exporter, or manufacturer in Australia and New Zealand.. Where requested for provision of information as stipulated in paragraph 1, such information must be provided within ninety days from the date noted on the written request.

2. 3. The

customs authority of the importing Member State shall send a written notification specifying whether goods are eligible for preferential tariff treatment to relevant parties within sixty days from the receipt of necessary information for decision-making. Article 30. Inspection and Verification in the Exporting Member State

Where it is necessary to conduct inspections or verifications in the exporting Member State, the customs authority of the importing Member State shall send a written notification to the authority or organization issuing the C/O of the exporting Member State at least thirty days before the scheduled inspection.

1. The customs authority of the importing Member State may request in writing directly to a qualified exporter, exporter, or manufacturer in Australia and New Zealand.. Where the authority or organization issuing the C/O of the exporting Member State is not an agency under the government, the customs authority of the importing Member State shall send a written notification to the customs authority of the exporting Member State requesting the inspection or verification.

2. The written notifications as provided in paragraphs 1 and 2 of this Article include the following contents:

3. a) Information of the customs authority that issued the notification

b).

Name of the exporter or manufacturer in the exporting Member State whose goods are to be inspected, verified. c)Date of issuance of the notification.

d) Proposed date and location for inspection, verification. e) Names and positions of customs officials or relevant authorities from the importing Member State participating in the inspection team.

4. The authority or organization issuing the C/O of the exporting Member State shall notify the exporter or manufacturer about the inspection plan conducted by the customs authority or other relevant authorities of the importing Member State and request their consent to allow such authorities to inspect the production facility and provide information related to the origin of goods.

The authority or organization issuing the C/O must inform the exporter or manufacturer that the customs authority of the importing Member State may refuse preferential tariff treatment if the exporter or manufacturer does not respond within the specified time limit.

The authority or organization issuing the C/O of the exporting Member State shall notify the customs authority of the importing Member State within thirty days from the date noted on the written request by the customs authority of the importing Member State regarding whether the exporter or manufacturer has agreed to the inspection.

The customs authority of the importing Member State shall not conduct inspections at the production facility of the exporter or manufacturer in the exporting Member State without the written consent of the exporter or manufacturer mentioned above.

5. The customs authority of the importing Member State must complete all origin verification work and make a decision within one hundred and fifty days from the date of notification to the authority or organization issuing C/O as stipulated in paragraph 1 of this Article. The customs authority of the importing Member State shall send a written notification to relevant parties specifying whether goods are eligible for preferential tariff treatment within ten days from the date of the decision.

6. Each Member State must keep confidential any information deemed confidential and protect such information from disclosure to avoid causing competitive harm to the provider of such information. Such confidential information may only be provided to authorities responsible for managing and enforcing origin determination.

7. The customs authority of the importing Member State must complete all origin verification procedures and make a decision within 150 days from the date of notification to the issuing authority as provided in paragraph 1 of this Article. The customs authority of the importing Member State shall send written notification of the conclusion that goods meet or do not meet the preferential tariff conditions to relevant parties within ten days from the date of the decision.

8. Each Member State must maintain confidentiality of information considered confidential during the inspection process and protect such information against disclosure to avoid causing damage to the competitive position of the supplier. Such confidential information may only be provided to competent authorities responsible for managing and enforcing origin determination.

9. a)

Article 31. Temporary Suspension of Preferential Tariff Treatment

1. The Customs Authority of the importing Member State may temporarily refrain from granting preferential tariff treatment to goods subject to origin verification in accordance with this Circular for the entire duration of the verification or any stage thereof.

2. The importing Member State may release the goods to the importer upon application of appropriate administrative measures provided that such goods are not prohibited or restricted for import and there is no suspicion of fraud.

3. Where the Customs Authority of the importing Member State determines that the goods meet the conditions as originating goods, such goods shall be entitled to preferential tariff treatment.

4. In the event of a change in destination after export from the exporting Member State but before customs clearance at the importing Member State, the exporter, manufacturer or authorized representative must apply for a new Certificate of Origin (C/O) for the said lot. The application for issuance of a new C/O shall include the original C/O issued for that lot.

5. Where goods are transported through the territory of a non-member country as provided in Point b, Clause 2, Article 17 of this Circular, the importer must submit the following documents to the Customs Authority of the importing Member State:

b) Commercial Invoice. a) Document certifying origin.

d) Detailed Goods Manifest.

b) Commercial invoice.

Article 32. Handling minor differences

c) Transport documents.

Download

d) Detailed list of goods.

e) Customs or warehouse documents in the case of warehousing.

Article 32. Handling Minor Differences

The Customs Authority of the importing Member State shall overlook minor differences or errors, such as small discrepancies between documents, missing information, typographical errors, or misaligned fields on the origin certification document, provided that such minor differences or errors do not raise suspicion regarding the origin of the goods.

Article 33. Record Keeping

1. The authorities issuing C/Os, manufacturers, exporters, importers, and authorized representatives must retain all relevant documents for at least three years from the date of export or import, as appropriate, to substantiate that the goods meet the requirements for preferential tariff treatment. Such documents may be in electronic form.

2. Information related to the validity of the origin certification document shall be provided upon request by a customs officer or authorized signatory of the origin certification document and certified by the issuing authority, manufacturer, or exporter as appropriate.

Chapter IV.PROVISIONS FOR IMPLEMENTATION⁴

 

Article 35. Implementation

1. The guidelines and uniform interpretations related to the implementation of the Rules of Origin for Goods as agreed upon by the Member States in rotation or at meetings of the Rules of Origin Subgroup (SC-ROO), Goods Committee (CTG) and Joint Committee (FJC) within the framework of the AANZFTA Agreement serve as the basis for the implementation by the competent authorities, organizations issuing certificates of origin (C/Os) and customs authorities.

2. The contents mentioned in paragraph 1 of this Article shall be communicated to the organizations issuing C/Os and customs authorities.

Article 36. Provisions for Implementation

1. This Circular takes effect from August 22, 2025.

2. All subsequent Circulars cease to have effect from the date this Circular takes effect, except as provided in paragraphs 3 and 4 of this Article:

a) Circular No. 31/2015/TT-BCT dated September 24, 2015 by the Ministry of Industry and Trade implementing the Rules of Origin under the ASEAN-Australia-New Zealand Free Trade Agreement.

b) Circular No. 07/2020/TT-BCT dated March 30, 2020 by the Minister of Industry and Trade amending and supplementing certain provisions of Circular No. 31/2015/TT-BCT dated September 24, 2015 by the Ministry of Industry and Trade implementing the Rules of Origin under the ASEAN-Australia-New Zealand Free Trade Agreement.

c) Circular No. 02/2024/TT-BCT dated January 15, 2024 by the Minister of Industry and Trade amending and supplementing certain provisions of Circular No. 31/2015/TT-BCT dated September 24, 2015 by the Ministry of Industry and Trade implementing the Rules of Origin under the ASEAN-Australia-New Zealand Free Trade Agreement.

3. The competent authorities, organizations issuing C/Os and customs authorities shall continue to apply the Circulars mentioned in paragraph 2, points a, b, c until notified by the Ministry of Industry and Trade as provided in paragraph 4 of this Article. A list of Member States where the Protocol No. 2 has already taken effect will be published by the Ministry of Industry and Trade according to paragraph 4 of this Article.

4. The Ministry of Industry and Trade (through the Department of Foreign Trade) shall notify on eCoSys system and the Ministry of Industry and Trade's Electronic Information Portal

5. the list of Member States and the effective dates of Protocol No. 2 for each Member State./.

 

In case any provisions in this Circular are amended, supplemented or replaced, they shall be implemented according to the new provisions as amended, supplemented or replaced. ____________ MINISTRY OF INDUSTRY AND TRADE

Number: 17/VBHN-BCT   CONFIRMATION OF HARMONY DOCUMENT     Hanoi, March 13, 2026 KT. MINISTER DEPUTY MINISTERS