Consolidated Document number 22/VBHN-BCT stipulating the implementation of origin certification for goods under the Generalized System of Preferences (GSP) tariff treatment of Norway and Switzerland.

CIRCULAR

Regulations on the issuance of certificates of origin for goods under the Generalized System of Preferences (GSP) of Norway and Switzerland^[1]

Circular No. 38/2018/TT-BCT dated October 30, 2018, issued by the Minister of Industry and Trade stipulates the implementation of certificates of origin for goods under the GSP of the European Union, Norway, Switzerland, and Turkey, which took effect from December 14, 2018, amended and supplemented by:

Circular No. 23/2025/TT-BCT dated May 5, 2025, amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018, issued by the Minister of Industry and Trade on the origin of goods, and Circular No. 38/2018/TT-BCT dated October 30, 2018, issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the GSP of the European Union, Norway, Switzerland, and Turkey, which took effect from May 5, 2025.

Pursuant to the Law on Foreign Trade Management dated June 12, 2017;

Pursuant to Decree No. 98/2017/NĐ-CP dated August 18, 2017, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Pursuant to Decree No. 31/2018/NĐ-CP dated March 8, 2018, of the Government detailing the Law on Foreign Trade Management regarding the origin of goods;

At the proposal of the Director of the Import-Export Department,

The Minister of Industry and Trade issues this Circular to regulate the issuance of certificates of origin for goods under the GSP of Norway and Switzerland.^{[2] [3]}

Chapter I. GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular regulates the issuance of certificates of origin for goods under the GSP of Norway and Switzerland.^[4]

Article 2. Applicability

This Circular applies to:

1. Trader;

2. Relevant agencies, organizations, and individuals.

Article 3. Explanation of Terms

1. Issuance of certificates of origin under the GSP is the act of traders declaring and committing to the origin of exported goods destined for Norway and Switzerland.^[5]

2. Certificate of origin documentation under the GSP is a commercial document issued by traders reflecting the declaration and commitment to the origin of goods that comply with the rules of origin under the GSP.

3. REX code is the code registered by traders to issue certificates of origin for goods under the GSP.

4. ^[6]Organization accepting registration of REX codes is the Import-Export Department.

Chapter II. REGISTRATION AND RECOVERY OF REX CODES

Article 4. Registration of REX Codes

1. Traders wishing to enjoy preferential tariffs when exporting to Norway and Switzerland^[7] must register for a REX code with the organization accepting registration of REX codes and issue certificates of origin according to the GSP regulations.

2. The trader's file for registering a REX code shall be carried out in accordance with the provisions of Article 13 of Decree No. 31/2018/NĐ-CP dated March 8, 2018, of the Government detailing the Law on Foreign Trade Management regarding the origin of goods (hereinafter referred to as Decree No. 31/2018/NĐ-CP) and in accordance with the guidance of the organization accepting registration of REX codes.

3. For traders who have already registered their trader's file in accordance with Article 13 of Decree No. 31/2018/NĐ-CP and will register a REX code at the same organization where they registered their trader's file, such traders do not need to resubmit the trader's file specified in Clause 2 of this Article when registering a REX code.

4.^[8] The registration of REX codes shall be conducted online on the European Commission's website at customs.ec.europa.eu/rex-pa-ui, and the Ministry of Industry and Trade's electronic system for managing and issuing certificates of origin at www.ecosys.gov.vn (the eCoSys system).

5. Traders entrusted to export goods on behalf of other traders to Norway and Switzerland^[9] may not use their own REX code to issue certificates of origin under the GSP for the exported goods of the entrusting trader.

6. The structure of the REX code shall comply with the GSP regulations and the guidance of the organization accepting registration of REX codes.

7. For export consignments under the GSP with a total value not exceeding 6,000 (six thousand) EUR (based on factory price), traders may certify the origin of such consignment without having to register a REX code in accordance with the provisions of this Article.

Article 5. Revocation of REX code

1. A trader shall have their REX code revoked if they fall under any of the following circumstances:

a) Have been dissolved or declared bankrupt in accordance with the provisions of the law;

b) Announced that they will no longer export goods to benefit from GSP;

c) Fail to meet the GSP requirements;

d) Declare inaccurate origin information for goods;

đ) Forge certificates of origin for goods;

e) Fail to update information as prescribed in Clause 5, Article 11 of this Circular;

g) Reoffend by failing to fully declare the required information as prescribed or failing to post certificates of origin for exported goods according to GSP and related documents for the export consignment as prescribed in Clause 5, Article 6 of this Circular after being reminded in writing or through other legally equivalent forms by the organization receiving REX code registration;

h) Violate other regulations or engage in fraud regarding the origin of goods.

2. The revocation of the REX code shall be carried out by the organization receiving REX code registration. The organization receiving REX code registration shall store information on the revocation of the REX code for ten years from the end of the year in which the REX code was revoked.

3. In cases where the REX code is revoked incorrectly, the organization receiving REX code registration shall notify the trader of their right to continue using the original REX code and to issue supplementary certificates of origin for exported goods to Norway and Switzerland during the period when the REX code was revoked.^[10] during the period when the REX code is revoked.

4. In cases where a trader violates the provisions from point c to point g of Clause 1 of this Article, apart from handling the violation according to the laws on the origin of goods, the trader may only be considered for issuance of a new REX code at least thirty days after the date of revocation.

5. In cases where a trader violates the provision at point h of Clause 1 of this Article, apart from handling the violation according to the laws on the origin of goods, the trader may only be considered for issuance of a new REX code at least one hundred eighty days after the date of revocation.

6. The re-registration of the REX code as prescribed in Clauses 4 and 5 of this Article shall be carried out according to the provisions of Article 4 of this Circular after the trader has rectified the situation and submitted a written commitment not to reoffend to the organization receiving REX code registration. The trader must use the new REX code to certify the origin of goods exported to Norway and Switzerland, and shall not be permitted to issue supplementary certificates of origin for exported goods during the period when the REX code was revoked.^[11], shall not be permitted to issue certificates of origin for export consignments during the period when the REX code is revoked.

Chapter III. CERTIFICATES OF ORIGIN FOR GOODS UNDER GSP

Article 6. Certificates of Origin for Goods Under GSP

1. Certificates of Origin for Goods Under GSP shall be issued by traders for each consignment and shall be valid for twelve months from the date of issuance.

2. In cases where they cannot be issued at the time of export, supplementary certificates of origin for goods under GSP may be issued later and marked "retrospective statement." Supplementary certificates must be submitted to the customs authority of the importing country within two years from the date of importation.

3. Certificates of Origin for Goods Under GSP may be issued for multiple export consignments in cases where goods meet the following conditions:

a) Have not been assembled or disassembled according to Rule 2a of the Harmonized System of Description and Coding of Goods as stipulated in Appendix 2 of Circular No. 65/2017/TT-BTC dated June 27, 2017, issued by the Ministry of Finance (hereinafter referred to as Circular No. 65/2017/TT-BTC); or

b) Belong to Part XVI or XVII or Group 7308 or 9406 of the Harmonized System of Description and Coding of Goods as stipulated in Appendix 2 of Circular No. 65/2017/TT-BTC; or

c) Are exported for assembly.

4. Certificates of Origin for Goods Under GSP must contain information about the REX code, the trader, the goods, and declarations and commitments regarding the origin in English, French, or Spanish according to the model attached to this Circular.

5. ^[12]Within three working days from the date of issuance, the trader must declare and post certificates of origin for goods under GSP and related documents for the export consignment as prescribed from point c to point h of Clause 1 of Article 15 of Decree No. 31/2018/NĐ-CP on the eCoSys system.

6. Certificates of Origin for Goods Under GSP shall be revoked or canceled in cases prescribed from point c to point h of Clause 1 of Article 5 of this Circular. The organization receiving REX code registration shall notify relevant authorities and organizations about the revocation or cancellation of certificates of origin for goods under GSP in such cases.

Article 7. Cases Exempted from Origin Certificates under GSP

1. Origin certificates under GSP are exempted when small packaged goods have a total value not exceeding 500 (five hundred) EUR or personal luggage has a total value not exceeding 1,200 (one thousand two hundred) EUR.

2. Goods mentioned in Clause 1 of this Article shall not be imported for commercial purposes but only for personal use and such imports shall occur infrequently.

Article 8. Inspection and Verification of Origin of Goods

1. Inspection and verification of origin of goods shall be carried out in the following cases:

a) When the competent authority of the importing country requests inspection and verification of origin of goods.

b) When domestic competent authorities conduct inspection, verification, risk management, and prevention of fraudulent origin of goods.

c) When other domestic competent authorities request cooperation if there is suspicion or discovery of signs of fraudulent origin of goods.

2. Inspection and verification of origin of goods shall be conducted in accordance with the regulations on inspection and verification of origin of goods under GSP and the guidelines of the Ministry of Industry and Trade.

Chapter IV. RESPONSIBILITIES OF RELATED AUTHORITIES AND BUSINESS ENTITIES

Article 9. Responsibilities of Units Under the Ministry of Industry and Trade

1. ^[13]Responsibilities of the Import-Export Department

a) Drafting and submitting to the competent authority for issuance, or issuing within its competence, documents implementing the certification of origin of goods under GSP.

b) Serving as the contact point with Norwegian and Swiss organizations to implement the certification of origin of goods under GSP.

c) Leading and coordinating with relevant agencies, organizations, and individuals to inspect the implementation of the certification of origin of goods under GSP.

d) Organizing the registration and revocation of REX codes in accordance with this Circular and current laws; disseminating information on the implementation of the certification of origin of goods under GSP; urging, guiding, and answering questions of business entities to ensure transparency and convenience.

đ) Proactively monitoring, supervising, and inspecting the implementation of the certification of origin of goods under GSP by business entities, organizations, and individuals.

e) Managing, storing, and archiving documents, files, and electronic data for at least five years from the end of the year of issuance of the origin certificate under GSP.

2. Responsibilities of the Department of E-commerce and Digital Economy

a) Cooperating with organizations receiving REX code registrations to implement an electronic data collection system for the certification of origin of goods under GSP to serve the management work of the Ministry of Industry and Trade.

b) Cooperating with related agencies and units to handle technical issues arising during implementation.^[14]

Article 11. Responsibilities of Business Entities

1. Implementing the provisions on the certification of origin of goods in this Circular and the laws on the origin of goods.

2. Being responsible before the law for the accuracy and honesty of the declared information.

3. Reporting to the organization receiving REX code registration when the origin certificate under GSP is refused by the customs authority of the importing country for tariff preference benefits.

4. Notifying the organization receiving REX code registration of any changes to the information declared in Clause 1 of Article 4 or Point b of Clause 1 of Article 5 of this Circular. In case of no change, the information will be confirmed by the business entity every two years.

5. Storing export shipment files certified with the origin certificate under GSP for at least five years from the end of the year of issuance of the origin certificate under GSP.

Chapter V. IMPLEMENTING PROVISIONS ^[15]

Article 12. Effective Date

1. This Circular takes effect from December 14, 2018.

2. The certification of origin of goods under GSP applies from January 1, 2019. Business entities without REX codes can still be issued Certificate of Origin Model A for goods exported to the European Union, Norway, Switzerland, and Turkey during the transitional period as prescribed by the European Commission.

3.^[16] The certification of origin of goods under GSP will automatically cease to apply when Vietnam is no longer eligible for GSP benefits from Norway and Switzerland.

ANNEX

BUSINESS ENTITY'S ORIGIN DECLARATION FORM
(Annexed to Circular No. 38/2018/TT-BCT dated October 30, 2018 of the Ministry of Industry and Trade)

1. The business entity issues commercial documents and declares the origin of goods on those documents. The declaration of origin of goods should be in the following language format:

a) In French

"The exporter …¹ of the products covered by this document declares that, except where otherwise clearly indicated, these products have preferential origin …² in the sense of the rules of origin of the Generalized System of Preferences of the European Union and that the origin criterion satisfied is …³.”

Or

b) In English

"The exporter …¹ of the products covered by this document declares that, except where otherwise clearly indicated, these products are of preferential origin …² according to rules of origin of the Generalized System of Preferences of the European Union and that the origin criterion met is …³.”

Or

c) In Spanish

"The exporter …¹ of the products included in this document declares that, except where otherwise clearly indicated, these products enjoy a preferential origin …² in the sense of the rules of origin of the Generalized System of Preferences of the European Union and that the origin criterion satisfied is …³.”

2. The business entity declares the place, date of declaration of origin of goods, and signature of the legal representative of the business entity or authorized declarant.

_____________________

¹ REX code of the business entity.

² Name of beneficiary country under the Generalized System of Preferences of Norway and Switzerland^[17]In this case, write "Viet Nam".

³ Origin criteria of goods. If using imported materials to produce goods, the business entity shall declare as follows:^[18]

- Materials of Norwegian origin, write "Norway cumulation", "Cumul Norvège", or "Acumulación Noruega".

- Materials of Swiss origin, write "Switzerland cumulation", "Cumul Suisse" or "Acumulación Suiza".

- Materials of origin from beneficiary countries that are members of the Association of Southeast Asian Nations (ASEAN), write "Regional Cumulation", "Cumul Regional" or "Acumulación Regional".

- In the case of extended cumulation, it shall be recorded as "extended cumulation with country X", "cumul étendu avec le pays X" or "Acumulación ampliada con el país X". Wherein, X is the name of the country.

^{______________________________________}

^[1] The phrase “European Union, Norway, Switzerland and Turkey” is replaced by the phrase “Norway and Switzerland” pursuant to Clause 6, Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025 amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018 issued by the Minister of Industry and Trade on the origin of goods and Circular No. 38/2018/TT-BCT dated October 30, 2018 issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey, which takes effect from May 5, 2025.

^[2] Circular No. 23/2025/TT-BCT dated May 5, 2025 amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018 issued by the Minister of Industry and Trade on the origin of goods and Circular No. 38/2018/TT-BCT dated October 30, 2018 issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey is based on the following:

“Pursuant to Decree No. 40/2025/NĐ-CP dated February 26, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Pursuant to Decree No. 31/2018/NĐ-CP dated March 8, 2018, of the Government detailing the Law on Foreign Trade Management regarding the origin of goods;

At the proposal of the Director of the Department of Import-Export;

The Minister of Industry and Trade issues this Circular amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018 issued by the Minister of Industry and Trade on the origin of goods and Circular No. 38/2018/TT-BCT dated October 30, 2018 issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey.”

^[3] The phrase “European Union, Norway, Switzerland and Turkey” is replaced by the phrase “Norway and Switzerland” pursuant to Clause 6, Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025 amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018 issued by the Minister of Industry and Trade on the origin of goods and Circular No. 38/2018/TT-BCT dated October 30, 2018 issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey, which takes effect from May 5, 2025.

^[4] The phrase “European Union, Norway, Switzerland and Turkey” is replaced by the phrase “Norway and Switzerland” pursuant to Clause 6, Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025 amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018 issued by the Minister of Industry and Trade on the origin of goods and Circular No. 38/2018/TT-BCT dated October 30, 2018 issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey, which takes effect from May 5, 2025.

^[5] The phrase “European Union, Norway, Switzerland and Turkey” is replaced by the phrase “Norway and Switzerland” pursuant to Clause 6, Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025 amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018 issued by the Minister of Industry and Trade on the origin of goods and Circular No. 38/2018/TT-BCT dated October 30, 2018 issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey, which takes effect from May 5, 2025.

^[6] This clause is amended and supplemented pursuant to Clause 1, Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025 amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018 issued by the Minister of Industry and Trade on the origin of goods and Circular No. 38/2018/TT-BCT dated October 30, 2018 issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey, which takes effect from May 5, 2025.

^[7] The phrase “European Union, Norway, Switzerland and Turkey” is replaced by the phrase “Norway and Switzerland” pursuant to Clause 6, Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025 amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018 issued by the Minister of Industry and Trade on the origin of goods and Circular No. 38/2018/TT-BCT dated October 30, 2018 issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey, which takes effect from May 5, 2025.

^[8] This clause is amended and supplemented pursuant to Clause 2, Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025 amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018 issued by the Minister of Industry and Trade on the origin of goods and Circular No. 38/2018/TT-BCT dated October 30, 2018 issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey, which takes effect from May 5, 2025.

^[9] The phrase “European Union, Norway, Switzerland and Turkey” is replaced by the phrase “Norway and Switzerland” pursuant to Clause 6, Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025 amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018 issued by the Minister of Industry and Trade on the origin of goods and Circular No. 38/2018/TT-BCT dated October 30, 2018 issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey, which takes effect from May 5, 2025.

^[10] The phrase “European Union, Norway, Switzerland and Turkey” is replaced by the phrase “Norway and Switzerland” pursuant to Clause 6, Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025 amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018 issued by the Minister of Industry and Trade on the origin of goods and Circular No. 38/2018/TT-BCT dated October 30, 2018 issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey, which takes effect from May 5, 2025.

^[11] The phrase “European Union, Norway, Switzerland and Turkey” is replaced by the phrase “Norway and Switzerland” pursuant to Clause 6, Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025 amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018 issued by the Minister of Industry and Trade on the origin of goods and Circular No. 38/2018/TT-BCT dated October 30, 2018 issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey, which takes effect from May 5, 2025.

[12] This clause is amended and supplemented pursuant to Clause 3, Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025 amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018 issued by the Minister of Industry and Trade on the origin of goods and Circular No. 38/2018/TT-BCT dated October 30, 2018 issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey, which takes effect from May 5, 2025.

^[13] This clause is amended and supplemented pursuant to Clause 4, Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025 amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018 issued by the Minister of Industry and Trade on the origin of goods and Circular No. 38/2018/TT-BCT dated October 30, 2018 issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey, which takes effect from May 5, 2025.

^[14] Article 10 is repealed pursuant to Clause 8 of Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025, amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018, issued by the Minister of Industry and Trade on the origin of goods, and Circular No. 38/2018/TT-BCT dated October 30, 2018, issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland, and Turkey, which shall take effect from May 5, 2025.

^[15] Clause 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025, amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018, issued by the Minister of Industry and Trade on the origin of goods, and Circular No. 38/2018/TT-BCT dated October 30, 2018, issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland, and Turkey, which shall take effect from May 5, 2025, provides as follows:

"Article 3. Implementation Provisions

1. This Circular shall take effect from May 5, 2025.

2. In cases where the legal documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents./”

^[16] This clause has been amended and supplemented pursuant to Point a of Clause 5 of Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025, amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018, issued by the Minister of Industry and Trade on the origin of goods, and Circular No. 38/2018/TT-BCT dated October 30, 2018, issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland, and Turkey, which shall take effect from May 5, 2025.

^[17] The phrase “European Union” and “Turkey” in Note 2 are repealed pursuant to Point a of Clause 7 of Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025, amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018, issued by the Minister of Industry and Trade on the origin of goods, and Circular No. 38/2018/TT-BCT dated October 30, 2018, issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland, and Turkey, which shall take effect from May 5, 2025.

^[18] Phrase “- Raw materials of European Union origin, marked “EU cumulation”, “Cumul UE” or “Acumulación UE”;” and “- Raw materials of Turkish origin, marked “Turkey cumulation”, “Cumul Turquie” or “Acumulación Turquía” in Note 3 are repealed pursuant to Point b of Clause 7 of Article 2 of Circular No. 23/2025/TT-BCT dated May 5, 2025, amending and supplementing certain provisions of Circular No. 05/2018/TT-BCT dated April 3, 2018, issued by the Minister of Industry and Trade on the origin of goods, and Circular No. 38/2018/TT-BCT dated October 30, 2018, issued by the Minister of Industry and Trade on the implementation of certificates of origin for goods under the Generalized System of Preferences of the European Union, Norway, Switzerland, and Turkey, which shall take effect from May 5, 2025.