Circular No. 24/2026/TT-BCT Regulating Rules of Origin for Goods under the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Vietnam and the Government of the United Arab Emirates (UAE)

 

 

UNDER THE COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT BETWEEN THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIET NAM AND THE GOVERNMENT OF THE UNITED ARAB EMIRATES

BASED ON DECREE NO. 40/2025/NĐ-CP OF THE GOVERNMENT REGULATING THE FUNCTION, MISSION, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF COMMERCE, AS AMENDED BY DECREES NO. 109/2025/NĐ-CP AND NO. 193/2025/NĐ-CP; BASED ON DECREE NO. 31/2018/NĐ-CP OF THE GOVERNMENT REGULATING THE DETAILS OF THE FOREIGN TRADE MANAGEMENT LAW CONCERNING GOODS ORIGIN; BASED ON DECREE NO. 146/2025/NĐ-CP OF THE GOVERNMENT REGULATING DELEGATION AND GRANTING POWERS IN THE INDUSTRIAL AND COMMERCE SECTOR; IMPLEMENTING THE COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT BETWEEN THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIET NAM AND THE GOVERNMENT OF THE UNITED ARAB EMIRATES SIGNED ON 28 OCTOBER 202

IN ACCORDANCE WITH THE RECOMMENDATION OF THE DIRECTOR OF THE CUSTOMS OFFICE;

THE MINISTER OF COMMERCE ISSUES THIS DECREE REGULATING ORIGIN RULES FOR GOODS UNDER THE COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT BETWEEN THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIET NAM AND THE GOVERNMENT OF THE UNITED ARAB EMIRATES.

CHAPTER I GENERAL PROVISIONS

ARTICLE 1. SCOPE OF APPLICATION4;

This Decree regulates the rules of origin for goods under the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Vietnam and the Government of the United Arab Emirates (hereinafter referred to as the Agreement).

ARTICLE 2. APPLICABLE PARTIESThis Decree applies to:

 

1. Authorities and organizations issuing Certificate of Origin (C/O).

2. Traders.

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

ARTICLE 3. INTERPRETATION OF TERMS

As provided in this Decree, the following terms are interpreted as follows:

1. "Aquaculture" refers to the cultivation of aquatic organisms, including fish, mollusks, crustaceans, other aquatic invertebrates, and aquatic plants, from various types of stock such as eggs, fry, fingerlings, and larvae, through intervention in the cultivation or growth process to enhance production, such as regular stocking, feeding, or protection against predators.

2. "Goods Code Conversion" refers to a change at the two-digit, four-digit, or six-digit level of the Harmonized System for describing and coding goods.

3. Competent Authority:

a) For Vietnam, it is the Ministry of Commerce or another authority notified by the Ministry of Commerce from time to time.

b) For the United Arab Emirates, it is the Ministry of Economy or another authority notified or delegated by the Ministry of Economy from time to time.

4. "Lot" refers to products shipped together from the exporter to the consignee or indicated on the same transport document showing the transportation from the exporter to the consignee, or on the same invoice in the absence of a transport document.

5. Customs Authority:

a) For Vietnam, it is the General Department of Customs - Ministry of Finance.

b) For the United Arab Emirates, it is the Federal Agency for Identification, Nationality, Customs and Port Security.

6. "Customs Value" is determined according to the Agreement on Customs Valuation.

7. "Exporter" refers to an individual or organization in a Member State exporting goods to another Member State and capable of proving the origin of the exported goods. The exporter may be a manufacturer or someone performing the export procedures.

8. "Homogeneous Raw Materials That Can Be Replaced by Each Other" are goods or raw materials of the same kind with identical commercial quality, having the same technical and physical characteristics, and when combined into a complete product cannot be distinguished from one another.

9. "Comprehensive Accounting Principles" are accounting principles recognized or permitted to be applied within the territory of a Member State, relating to the recognition of revenue, expenses, assets, and liabilities, disclosure of information, and preparation of financial statements. These principles may include widely accepted guidelines for general application as well as standards, practices, and detailed procedures.

10. "Goods" refers to any commercial item including raw materials and products.

11. "Manufacturing" includes any form of processing or manufacturing, including assembly or specific processes.

12. "Raw Materials" are any components, raw materials, parts, or components used in the production of goods.

13. "Goods Without Origin" or "Non-Originating Raw Materials" refer to goods or raw materials that do not meet the rules of origin as provided in this Decree.

14. "Goods With Origin" or "Originating Raw Materials" are goods or raw materials that meet the rules of origin as provided in this Decree.

15. "Product" refers to items obtained through cultivation, rearing, mining, harvesting, fishing, aquaculture, trapping, hunting, extraction, or manufacturing, even if such products are used in subsequent production processes.

16. "Production" includes methods of obtaining products including cultivation, rearing, mining, harvesting, fishing, aquaculture, trapping, hunting, manufacturing, processing, assembly.

17. "Member State" refers to Vietnam or the United Arab Emirates.

18. "Non-Member State" refers to a state that is neither Vietnam nor the United Arab Emirates.

14. "Goods of origin" or "originating materials" are goods or materials that meet the rules of origin for goods as specified in this Circular.

15. "Product" refers to items obtained through cultivation, rearing, mining, harvesting, fishing, aquaculture, trapping, hunting, exploitation, or manufacturing, even if such product is used in a subsequent production process.

16. "Production" includes methods of obtaining products through cultivation, rearing, mining, harvesting, fishing, aquaculture, trapping, hunting, manufacturing, processing, and assembly.

17. "Member State" refers to Vietnam or the United Arab Emirates.

18. "Non-member State" refers to any country other than Vietnam or the United Arab Emirates.

Article 4. Provisions on 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: UAE-VN Certificate of Origin Form.

c) Appendix III: Declaration Form by Qualified Exporter.

d) Appendix IV: Declaration Form by Any Exporter.

3. The process for certification and origin inspection of goods, as well as related administrative procedures for issuing the UAE-VN Certificate of Origin, shall be carried out in accordance with the provisions set forth in Circular 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 laws and regulations on goods origin, and the provisions of this Circular.

Chapter II DETERMINATION OF GOODS ORIGIN

Article 5. Goods with Origin

Goods are considered to have an origin within the territory of a Member State if they:

1. Have a pure origin within the territory of that Member State in accordance with the provisions of Clause 6 of this Circular.

2. Have a mixed origin within the territory of that Member State provided that such goods have undergone full processing and manufacturing as specified in Clause 7 of this Circular.

3. Are produced within the territory of that Member State solely from raw materials with an origin.

Article 6. Goods with Pure Origin

In accordance with the provisions of Clause 1, Article 5 of this Circular, goods are considered to have a pure origin or be fully produced within the territory of a Member State in the following cases:

1. Cultivated plants and their products that are grown, collected, or harvested within the territory of that Member State.

2. Live animals born or reared within the territory of that Member State.

3. Goods obtained from live animals within the territory of that Member State.

4. Minerals or natural resources extracted or obtained from land, subsoil, waters, seabed, or the bottom of the sea of that Member State.

5. Goods obtained through hunting, trapping, collection, hunting, fishing, or aquaculture within the territory of that Member State.

6. Seafood and other marine products caught outside the territorial waters of that Member State by a vessel registered, documented, flagged, or licensed in a Member State and flying its flag.

7. Goods produced on board a vessel registered, documented, flagged, or licensed in a Member State and flying its flag solely from goods specified in Clause 8 hereof.

8. Goods other than seafood and other marine products obtained or extracted from the seabed, deep sea bottom, or subsoil of any Member State by a Member State or an entity of a Member State, provided that such Member State or entity has the right to exploit the seabed, deep sea bottom, or subsoil in accordance with international law.

9. Used items obtained within the territory of that Member State provided that such goods are only suitable for recycling into raw materials.

10. Scrap or waste generated from use, consumption, or production within the territory of that Member State.

11. Goods produced or obtained within the territory of that Member State solely from goods specified in paragraphs 1 to 10 hereof or their derivatives during the production process.

Article 7. Processing and Full Manufacturing Stage

1. In accordance with the provisions of Clause 2 of this Circular, goods are deemed to have undergone a full processing and manufacturing stage and acquired origin in the territory of a Member State if such goods meet any of the following conditions:

a) Conversion of Harmonized System (HS) code at the Chapter level means that all non-origin materials used for producing the goods must be converted into an HS code at the 4-digit level.

b) The value added content ratio (VAC) is not less than 35% of the ex-factory price.
VAC is the value added content ratio of the goods, expressed as a percentage (%).
VAC is calculated as follows:

The ex-factory price is the payment price for the exported goods of the producer in a Member State that carries out the final processing or manufacturing stage, with the condition that this price includes the value of all raw materials used, excluding any inland taxes that may be refunded when the goods are exported.

Chapter V. V.N.M is the customs value at the time of importation of non-origin materials including transportation and insurance costs incurred during the process of transporting such materials to the port of import in the territory of the importing Member State or, if the value cannot be known or verified, it is the first verifiable price of the raw material in the exporting Member State. If the producer purchases non-origin materials from the territory of a Member State where the producer is located, the cost of such materials does not include freight charges, insurance, packaging costs, and any other costs incurred during the transportation of the materials from the supplier's warehouse to the production site.

2. Notwithstanding the provisions of Clause 1 of this Article, goods classified in Appendix I annexed to this Circular must meet specific rules detailed in this Appendix.

Article 8. Intermediate Goods

Where goods with origin in the territory of a Member State as defined in Article 7 of this Circular are used to produce another product, the conditions applicable to that other product shall not apply to the intermediate goods and shall not take into account non-origin materials already utilized in the production process.

Article 9. Aggregation

1. Goods with origin in one Member State used as raw material for a finished product processed or manufactured in the territory of another Member State will be considered to have origin in the Member State where the processing or manufacturing of the finished product took place.

2. Goods with origin in one Member State but only undergoing simple processing and manufacturing stages as defined in Article 11 of this Circular in another Member State shall retain their original origin from the initial Member State.

Article 10. Flexible Threshold

1. Goods that do not meet the conversion of HS code rule may still be considered to have origin if the value of all non-origin materials used for producing such goods, which did not undergo HS code conversion, does not exceed 20% of the ex-factory price of the goods.

2. The value of non-origin materials as provided in Clause 1 of this Article shall still be included in V.N.M when applying the value added content ratio criterion.

Article 11. Simple Processing and Manufacturing Steps

1. "Simple" refers to activities that do not require special skills, machinery, tools, or equipment specifically produced or installed for the purpose of performing such activity. Handmade products made by artisans such as embroidery, ceramics, woven textiles, handmade jewelry, and hand-sewn quilts are not considered simple processing steps.

2. "Simple Blending" refers to activities that do not require special skills, machinery, tools, or equipment specifically produced or installed for the purpose of performing such activity.

3. Despite meeting the provisions of Paragraph 7 of this Circular, goods will not be considered originating from a Member State if any of the following simple processing and manufacturing steps are performed separately or in combination within that Member State:

a) Slaughter and dispatching of animals.

b) Preservation processes to maintain the condition of goods during transportation and storage such as drying, freezing, ventilation, refrigeration, and similar processes.

c) Simple sieving, washing, cutting, slashing, bending, rolling, or straightening, grinding, simple slicing.

d) Cleaning, including removal of oxides, oils, paint, or other external coatings.

d) Simple painting and polishing processes.

e) Simple inspection or calibration.

g) Simple operations to bottle, can, jar, bag, box, label, or affix tags and packaging activities.

h) Simple blending of goods, whether of the same type or different types.

i) Simple assembly of product components to form a complete product or disassembly of products into components.

k) Simple changes in packaging, removal of packaging, repackaging, and splitting and combining of batches.

l) Affixing or printing labels, marks, logos, and similar distinguishing signs on the product or its packaging.

m) Grinding, whitening part or whole, polishing, and coating grains and rice.

n) Dilution with water or other substances without significantly altering the characteristics of the goods.

4. All processing steps performed in the exporting Member State will be considered to determine whether the production or manufacturing process of the product is a simple processing and manufacturing step as defined in Paragraph 3 of this Article.

Article 12. Intermediate Factors

To determine the origin of goods, intermediate factors used in the production of such goods shall be deemed to have originated:

1. Energy and fuel.

2. Factories and equipment.

3. Machinery and tools.

4. Other materials or goods used in the production, inspection, or appraisal process that are not part of the final product.

Article 13. Accessories, Spare Parts, and Tools

1. Accessories, spare parts, tools, and instructional documents or other informational documents accompanying goods as a standard accessory, spare part, tool, instructional document, or other informational document are considered part of the goods and shall not be taken into account when determining whether all non-originating materials used in producing the goods meet the criteria for changing the tariff classification, provided that:

a) Accessories, spare parts, tools, and instructional documents or other informational documents accompanying the goods are not invoiced separately from the goods.

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

2. In cases where the goods apply the Value Added Content Criterion, the value of accessories, spare parts, tools, and instructional documents or other informational documents is considered to have originated or not originated on a case-by-case basis when calculating the Value Added Content.

Article 14. Packaging Materials and Packaged Containers for Retail Sale

1. Packaging materials and packaged containers for retail sale, when classified together with goods according to Rule 5 of the Harmonized System, shall not be taken into account in determining whether all packaging materials without origin are used to produce goods that meet or do not meet the criteria for changing the tariff classification.

2. In the case where goods apply the Value-Added Content Criterion, the value of the packaging materials and packaged containers for retail sale is considered to have an origin or not having an origin depending on each specific case.

Article 15. Entity Determining Origin of Goods

The entity determining the origin of goods is a specific product and is regarded as the basic unit when classified according to the Harmonized System.

1. A product includes a group or cluster of products classified under a single group, with the entire group or cluster forming the unit for determining the origin of goods.

2. A consignment consists of a number of identical products classified under a single tariff item, each product being separately considered when determining whether the goods have an origin or not having an origin.

Article 16. Packaging Materials and Packaged Containers for Transportation

Packaging materials and packaged containers for transportation are not taken into account in determining the origin of goods.

Article 17. Identical Goods or Raw Materials That Can Be Substituted for Each Other

1. The determination of the origin of identical goods or raw materials that can be substituted for each other is carried out through the actual classification of each individual good or raw material, or in cases where any difficulties arise, through the use of any inventory management method such as average costing, last-in-first-out (LIFO), or first-in-first-out (FIFO) recognized under the composite accounting principles of a Member State where the production process is carried out or accepted by that Member State.

2. The inventory management method specified in paragraph 1 of this Article for identical goods or raw materials that can be substituted for each other continues to be used for such identical goods or raw materials throughout the financial year of the Member State that has chosen the inventory management method.

Article 18. Consignment of Goods

A consignment of goods is considered to have an origin if all component goods of the consignment have an origin according to the General Rules of the Harmonized System. In the case where a consignment includes both goods with and without origin, the consignment is deemed to have an origin if the customs value of the goods without origin does not exceed 20% of the ex-factory price of the consignment.

Article 19. Territorial Principle

1. The provisions of Paragraph 5 of this Circular must be fully and uninterruptedly implemented within the territory of a Member State. “Territory” includes free trade zones established on the territory in accordance with each Member State’s regulations.

2. In the case where goods with an origin are exported from the territory of a Member State to a non-member country and then re-imported into the exporting Member State, they shall be considered as not having an origin unless it can be proven to the customs authority that:

a) The re-imported goods are indeed the same goods that were originally exported.

b) The re-imported goods have not undergone any processing beyond what is necessary to maintain the condition of the goods during storage in a non-member country or during export.

Article 20. Transit and Transshipment

1. Goods retain their country of origin if such goods are transported directly to the territory of an importing Member State without transiting through the territory of a non-Member State.

2. Goods retain their country of origin if they transit or are temporarily stored in one or more non-Member States provided that the following conditions are met:

a) The goods remain under customs supervision on the territory of one or more non-Member States where the goods transit or are stored and are not intended for commercial, consumption, use, or exploitation in any one or more non-Member States where the goods transit.

b) The goods do not undergo any processing except unloading, loading, marking according to the requirements of the importing Member State or one or more non-Member States where transshipment occurs, dividing a large consignment under customs supervision at one or more non-Member States where transshipment or storage takes place, or any necessary process for preserving the goods in good condition.

3. The importer shall present documents as required by the customs authority of the importing Member State to prove that the goods are subject to customs supervision on the territory of the country where transit or temporary storage occurs. Documents proving compliance with the provisions of this clause must be provided to the customs authority of the importing Member State, including:

a) Any transport document throughout the journey meeting international standards and proving that the goods were transported directly from the exporting Member State through one or more non-Member States where transit occurred, to the importing Member State.

b) A certificate issued by the customs authority of the non-Member State where transshipment occurs, accurately describing the goods, date and place of unloading and reloading at that non-Member State, and the condition of the goods.

c) Other documents proving direct shipment in cases where no documents specified in this point a and b are available.

Article 21. Export Processing Zone, Economic Zone or Free Trade Area

Goods produced within an export processing zone, economic zone, or free trade area on the territory of a Member State shall be deemed to have their country of origin at that Member State when exported to another Member State if they comply with the provisions of this Circular and are accompanied by a certificate of origin.

Chapter III CERTIFICATE OF ORIGIN AND EXPORT CONTROL

Article 22. General Provisions on Certificate of Origin Mechanism

1. Goods originating from the territory of the United Arab Emirates when imported into Vietnam shall be entitled to duty benefits under the Agreement upon submission to customs authorities one of the following certificates of origin:

a) C/O issued in compliance with the provisions of Article 23 of this Circular.

b) Self-issued certificate of origin by an exporter who is qualified according to the provisions of Article 24 of this Circular.

c) Self-issued certificate of origin by an exporter for a consignment of goods with an origin value not exceeding US$500 (five hundred dollars) in accordance with the format specified in Appendix IV attached to this Circular. However, such consignment is not part of a series of consecutive imports where the Vietnamese customs authority suspects that there is a scheme or plan to evade compliance with Vietnam's legal provisions.

2. Goods originating from Vietnam when imported into the United Arab Emirates shall be entitled to duty benefits under the Agreement upon having one of the following certificates of origin:

a) C/O issued in compliance with the provisions of Article 23 of this Circular.

b) Self-issued certificate of origin by an exporter for a consignment of goods with an origin value not exceeding US$500 (five hundred dollars) in accordance with the format specified in Appendix IV attached to this Circular. However, such consignment is not part of a series of consecutive imports where the customs authority of the United Arab Emirates suspects that there is a scheme or plan to evade compliance with legal provisions of the United Arab Emirates.
Within three working days from the issuance of the self-issued certificate of origin, the Vietnamese exporter shall declare and publish the self-issued certificate of origin and related documents for the exported consignment in accordance with points c to h of paragraph 1 of Article 15 of Decree No. 31/2018/NĐ-CP on the electronic management and issuance system of certificates of origin of the Ministry of Industry and Trade at the address www.ecosys.gov.vn.

3. Certificates of origin are expressed in English, valid for one year from the date of issue or issuance to enjoy duty benefits and shall be presented to the customs authority of the importing Member State within that period.

Article 23. UAE-VN Certificate of Origin (C/O)

1. The UAE-VN Certificate of Origin shall meet the following conditions:

a) It is printed on A4 white paper in accordance with the format specified in Appendix II attached to this Circular.

b) It includes one original and two copies. The original is sent by the manufacturer or exporter to the importer for submission to the customs authority of the importing Member State. The first copy is retained by the competent authority of the exporting Member State. The second copy is retained by the manufacturer or exporter.

c) It may include one or more items in the same consignment.

d) It can be printed or produced in any other manner, including electronic form.

d) In paper form or in an electronic format issued by the authority or organization issuing the C/O of the exporting Member State or exchanged through an electronic system (Electronic Origin Data Exchange System).

2. Each Certificate of Origin has a unique serial number assigned by the authority or organization issuing it.

3. Each Certificate of Origin bears the official stamp of the competent authority of the exporting Member State, which may be in electronic form.

4. In case the stamp is applied electronically, the verification of the C/O shall include a QR code or a secure web page to ensure that the C/O is considered as an original.

Article 24. Exporter's Self-Issued Certificate of Origin for Goods

1. This applies to exporters who are qualified to self-issue certificates of origin for goods imported from the United Arab Emirates into Vietnam.

2. The customs authority or competent authority of the United Arab Emirates may authorize the exporter to issue a self-issued certificate of origin in accordance with the laws of the United Arab Emirates.

3. The customs authority or competent authority of the United Arab Emirates shall be responsible for providing or publicly disclosing a list of qualified exporters who are authorized to self-issue certificates of origin and regularly updating this list.

4. The declaration on the self-issued certificate of origin issued by a qualified exporter is typed, stamped, or printed on commercial invoices, shipping orders, or other commercial documents that fully describe the information about the goods. Additionally, the declaration may be handwritten with non-fading ink using clear characters.

Article 25. Issuance and Inspection of UAE-VN Certificate of Origin

1. The exporter or its representative submits a written or electronic application for issuance of the C/O to the competent authority of the exporting Member State in accordance with the regulations of that Member State.

2. The exporter requesting the issuance of the C/O shall provide documents proving the origin of the goods and any other requirements as specified in this Circular at any time upon request by the competent authority of the exporting Member State.

3. The competent authority shall conduct inspections and verifications to ensure:

a) The application for issuance of the C/O and the C/O are reported and signed by an authorized person.

b) The origin of the goods complies with the provisions of this Circular.

c) The Harmonized System (HS) code, description of the goods, weight including packaging or other units of measurement, and value are consistent with the exported goods.

Article 26. Subsequent Certificate of Origin (C/O)

1. The UAE-VN model C/O may be issued prior to or at the time of shipment.

2. In exceptional cases where a C/O is not issued prior to or at the time of shipment due to errors, omissions, or other justifiable reasons, a subsequent C/O may be issued but no later than one year from the date of shipment and must be marked in the "ISSUED RETROSPECTIVELY" box as specified in Appendix II attached to this Circular.

3. The competent authority of the exporting Member State shall examine the issuance of a subsequent C/O for exported goods that are currently in transit or temporarily stored under customs control at the Vietnamese or United Arab Emirates (UAE) customs authorities. A subsequent C/O must be issued by the competent authority of the exporting country and submitted to the customs authority of the importing country within six months from the date when the Agreement becomes effective, provided that the exported goods comply with the provisions of this Circular and are accompanied by documents proving direct shipment in accordance with Article 20 of this Circular.

Article 27. Loss, Misplacement, or Damage to Certificate of Origin (C/O)

A certified copy of the original C/O, signed and stamped with the phrase "CERTIFIED TRUE COPY" and dated according to the provisions specified in Appendix II attached to this Circular, shall be issued. The certified copy of the original C/O has the same validity period as the original C/O.

Article 28. Partial Import

In cases where the importer requests and in accordance with the customs authority regulations of the importing Member State, goods that are dismantled or not yet assembled according to the definition at General Rule 2(a) of the Harmonized System for Description and Coding of Goods may be imported in parts. The importer only needs to submit a Certificate of Origin once upon the first importation provided that such goods are recorded in a single commercial invoice.

Article 29. Replacement Certificate of Origin (C/O)

When an error occurs, the issuing authority of the Certificate of Origin shall not delete or overwrite the original C/O. The change is made by issuing a new C/O to replace the erroneous one. The reference number of the original C/O must be reflected in the appropriate section on the new C/O as specified in Appendix II attached to this Circular. The replacement C/O has the same validity period as the original C/O.

Article 30. Minor Differences and Formal Errors

1. Minor differences between information declared on the Certificate of Origin and information submitted to the customs authority of the importing Member State for importation purposes do not affect the validity of the Certificate of Origin, provided that these documents are consistent with the imported goods.

2. Formal errors such as typographical mistakes on the Certificate of Origin shall not be grounds for rejecting the Certificate of Origin if there is no other reason to doubt the accuracy of the declaration on the Certificate of Origin.

Article 31. Invoice from Non-Member Country

1. The customs authority of the importing Member State shall not refuse preferential tariff treatment due to an invoice issued by a non-member country and not by the exporter or manufacturer of the exporting Member State, provided that the goods comply with the provisions of this Circular.

2. The exporter must indicate "non-party invoicing" and provide information such as the name and country of the company issuing the commercial invoice on the C/O according to the provisions specified in Appendix II attached to this Circular or on the Exporter's Self-Certification Document for qualified exporters as specified in Appendix III attached to this Circular.

3. The exporter is not required to be the seller who issues the commercial invoice for the consignment. The seller may be located within the territory of a non-member country.

Article 32. Refusal to Grant Tariff Preferences

1. The customs authority of the importing Member State shall refuse to grant tariff preferences in accordance with the provisions of the importing Member State for the following cases:

a) Goods do not meet the origin criteria as specified in this Circular.

b) Importer, exporter, or producer of goods fail to comply with the provisions stipulated in this Circular.

c) The customs authority or competent authority of the importing Member State does not receive sufficient information from the importer to substantiate the origin of the goods.

d) Competent authorities or customs authorities of the exporting Member State do not comply with the inspection and verification requirements for the origin of goods as specified in this Circular.

2. In cases where tariff preferences are refused, the customs authority of the importing Member State, upon request by the importer, shall notify the decision in writing to the importer including the reasons for refusal.

3. After being notified of the reasons for refusal of tariff preferences, within the time limit prescribed by the law of the importing Member State, the importer may file a complaint against such decision with the competent authority as provided by the law of the importing Member State.

Article 33. Verification of Origin Certification Documents

1. The inspection and verification of origin certification documents are conducted on a random basis or when the customs authority of the importing Member State has reasonable grounds to doubt the authenticity of such document, the origin of the goods, or compliance with other provisions in this Circular.

2. In accordance with paragraph 1 hereof, the competent authority or customs authority of the importing Member State, depending on each case, may send a request for inspection and verification of the origin of goods by email or another form of record-keeping, accompanied by a copy of the origin certification document and reasons for suspicion. Any other documents and information indicating that the information declared in the origin certification document is inaccurate must be sent to support the request for inspection and verification.

3. The competent authority of the exporting Member State conducts the inspection and verification of the origin of goods. Such authority may require on-site inspections at the production facility of the exporter or producer, review stored documents of the producer or exporter, or any other relevant documents related to the origin of the goods in accordance with the laws of the exporting Member State.

4. The customs authority or competent authority of the importing Member State requesting verification is informed of the results of the inspection and verification of the origin of goods within six months from the date the competent authority of the exporting Member State receives the request for inspection and verification. The result must specify the authenticity of the documents, the origin of the goods, and compliance with other conditions as specified in this Circular.

5. In case no response is received regarding the results of the inspection and verification within the aforementioned period or insufficient information to determine the authenticity of the origin certification document or the origin of the goods, or a reply confirming that the goods do not meet the origin criteria or the origin certification document is invalid, the customs authority or competent authority of the importing Member State may refuse to grant tariff preferences in each case.

Article 34. Record Keeping

1. The producer and exporter shall retain documents proving the origin of goods for no less than five years from the date of issuance of the Certificate of Origin or as provided by the laws of the Member State.

2. The importer shall retain documents proving the origin of goods to enjoy tariff preference for no less than five years from the date of importation or as provided by the laws of the Member State.

3. The competent authority or the agency issuing the Certificate of Origin shall retain records in the application for issuance of the Certificate of Origin for no less than five years from the date of issuance of the Certificate of Origin or as provided by the laws of the Member State.

4. Records retained pursuant to paragraphs 1, 2 and 3 of this Article may be kept in any form that allows quick access, including digital, electronic, optical, magnetic, or textual forms.

Chapter IV CONDITIONS FOR IMPLEMENTATION

Article 35. Implementation

1. The guidelines and uniform interpretation related to the rules of origin for goods as implemented by the Joint Commission under the Agreement or the Sub-Committee on Rules of Origin in the framework of the Agreement shall serve as the basis for the implementation by the agencies issuing Certificates of Origin and Customs authorities.

2. The contents specified in paragraph 1 of this Article shall be communicated to the agencies issuing Certificates of Origin and Customs authorities through the Ministry of Industry and Trade and the Ministry of Finance.

3. In case any legal documents cited herein are amended, supplemented or replaced by other legal documents, such amendments, supplements or replacements shall apply.

Article 36. Effective Date

1. This Decree takes effect from May 5, 2026.

2. The agencies issuing Certificates of Origin shall consider the issuance of the UAE-VN model Certificate for goods exported from Vietnam starting February 3, 2026, in accordance with this Decree.

3. Customs authorities shall accept certificates of origin issued in accordance with this Decree to examine eligibility for tariff preferences under the Agreement for consignments declared for importation starting February 3, 2026.