Decree No. 31/2018/ND-CP provides detailed regulations on the origin of goods under the Law on Foreign Trade Management.

DECREE

Detailed regulations on the origin of goods under the Law on Foreign Trade Management

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Pursuant to the Law on Government Organization on June 19, 2015;

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

At the proposal of the Minister of Industry and Trade;

The Government issues this Decree detailing the Law on Foreign Trade Management regarding the origin of goods.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree regulates the origin of exported goods and the origin of imported goods.

Article 2. Applicability

This Decree applies to traders, agencies, organizations, and other individuals involved in activities related to the origin of goods.

Article 3. Explanation of Terms

According to this Decree, the following terms shall be understood as follows:

1. Origin of goods means the country, group of countries, or territory where all goods are produced or where the final substantial processing operation is carried out for goods when there are multiple countries, groups of countries, or territories participating in the production process of such goods.

2. Preferential origin rules are provisions on origin applicable to goods subject to preferential commitments or agreements on tariffs and non-tariff measures.

3. Non-preferential origin rules are provisions on origin applicable to goods not covered by Clause 2 of this Article and in cases applying non-preferential trade measures such as most-favored-nation treatment, anti-dumping, countervailing duties, safeguard measures, quantitative restrictions or tariff quotas, government procurement, and trade statistics.

4. Certificate of origin of goods is a document or equivalent legal form issued by an agency or organization of the exporting country, group of countries, or territory based on relevant regulations and requirements concerning origin, clearly indicating the origin of the goods.

5. Back-to-back certificate of origin of goods is a certificate of origin of goods as stipulated in an international agreement to which Vietnam is a party, issued by an intermediate exporting member state based on the certificate of origin of goods from the initial exporting member state.

6. Certificate of goods not changing origin is a certificate issued for foreign goods brought into a bonded warehouse in Vietnam, then exported to another country, and subsequently brought into domestic circulation based on the original certificate of origin of goods.

7. Self-certification of origin of goods is a declaration and commitment by traders about the origin of goods in accordance with the law.

8. Self-certification document of origin of goods is a document or equivalent legal form issued by traders according to Clause 7 of this Article.

9. Change of commodity code is the alteration of the HS code (in the Export Tariff, Import Tariff) of goods produced in a country, group of countries, or territory during the production process using raw materials without origin from that country, group of countries, or territory.

10. Percentage value content is the value content sufficient to be considered as having originated in a country, group of countries, or territory where the final production, processing, or manufacturing stage takes place. This percentage is determined as the value added obtained divided by the total value of the goods produced, processed, or manufactured in a country, group of countries, or territory after deducting the cost of imported raw materials not originating from that country, group of countries, or territory or the value of raw materials whose origin cannot be determined used to produce the goods.

11. Processing, manufacturing stage of goods is the main production process creating the basic characteristics of the goods.

12. Fundamental change is the transformation of goods through production processes to form new commercial products that differ in shape, features, basic characteristics, or intended use from the original goods.

13. Simple activity does not require special skills, machinery, assembly lines, or specialized equipment.

14. Production includes methods to create goods such as cultivation, extraction, harvesting, breeding, propagation, extraction, gathering, collecting, hunting, fishing, trapping, shooting, manufacturing, processing, working, or assembling.

15. Raw material is any material or substance used or consumed in the production of goods, or naturally combined to form another good, or participating in the production process of another good.

16. Goods with origin or raw materials with origin are goods or raw materials meeting preferential origin rules as prescribed in Chapter II or non-preferential origin rules as prescribed in Chapter III of this Decree.

17. Applicant for issuance of Certificate of Origin of Goods is the exporter, manufacturer, or legal representative of the exporter or manufacturer.

Chapter II

PREFERENTIAL ORIGIN RULES

Article 4. Rules on Preferential Origin under International Treaties

The determination of the origin of exported goods and imported goods to enjoy preferential tariff and non-tariff regimes shall be applied according to international treaties to which Vietnam is a party or has joined, and in accordance with the guidelines for such international treaties issued by the Ministry of Industry and Trade.

Article 5. Rules for Preferential Origin under the Generalized System of Preferences (GSP) and other unilateral preferences

The determination of the origin of exported goods to enjoy the Generalized System of Preferences (GSP) and other unilateral preferences shall be carried out according to the import country's rules of origin for these preferences and in accordance with the guidelines for such rules of origin issued by the Ministry of Industry and Trade.

Chapter III

NON-PREFERENTIAL ORIGIN RULES

Article 6. Goods with Origin

Goods are considered to have origin when they fall into one of the following cases:

1. Goods having pure origin or being entirely produced in one country, group of countries, or territory as stipulated in Article 7 of this Decree; or

2. Goods having impure origin or not being entirely produced in one country, group of countries, or territory, but meeting the provisions set forth in Article 8 of this Decree.

Article 7. Goods Having Pure Origin

Goods specified in Clause 1, Article 6 of this Decree shall be considered as having pure origin or being entirely produced within the territory of one country, group of countries, or territory in the following cases:

1. Plants and plant products grown and harvested in that country, group of countries, or territory.

2. Live animals born and raised in that country, group of countries, or territory.

3. Products from live animals referred to in Clause 2 of this Article.

4. Products obtained from hunting, trapping, fishing, farming, gathering, or hunting in that country, group of countries, or territory.

5. Minerals and naturally occurring substances not listed in Clauses 1 to 4 of this Article, extracted or taken from the land, sea, seabed, or subsoil of that country, group of countries, or territory.

6. Products taken from the sea, seabed, or subsoil outside the territorial waters of that country, group of countries, or territory, provided that such country, group of countries, or territory has rights to exploit those waters, seabed, and subsoil according to international law.

7. Fishing products and other marine products caught from the high seas by vessels registered in that country, group of countries, or territory and permitted to fly the flag of that country, group of countries, or territory.

8. Products processed or manufactured directly on board vessels mentioned in Clause 7 of this Article, registered in that country, group of countries, or territory and permitted to fly the flag of that country, group of countries, or territory.

9. Items obtained during production or consumption in that country, group of countries, or territory that can no longer perform their original function, cannot be repaired or restored, and can only be discarded or used as raw materials or crude materials, or used for recycling purposes.

10. Goods obtained or produced from the products mentioned in Clauses 1 to 9 of this Article in that country, group of countries, or territory.

Article 8. Goods Having Impure Origin

1. Goods specified in Clause 2, Article 6 of this Decree shall be considered as having impure origin or not being entirely produced within the territory of one country, group of countries, or territory if such goods meet the origin criteria specified in the List of Specific Product Rules issued by the Ministry of Industry and Trade.

2. The Ministry of Industry and Trade shall issue the List of Specific Product Rules referred to in Clause 1 of this Article and provide guidance on how to determine the origin criteria of goods.

Article 9. Simple Processing Operations

The following processing operations, when carried out separately or in combination with each other, are considered simple and shall not be taken into account when determining the origin of goods in a country, group of countries, or region:

1. Preservation work for goods during transportation and storage (ventilation, spreading out, drying, cooling, soaking in salt, sulfur fumigation, or adding other additives, removing damaged parts, and similar works).

2. Work such as dusting, screening, selection, sorting (including assembly), cleaning, painting, cutting into pieces.

3. Changing packaging and disassembling or assembling consignments; bottling, packing, bagging, boxing, and other simple packaging work.

4. Sticking labels, marks, brands, or similar distinguishing signs onto products or their packaging.

5. Simple mixing of products, whether of the same kind or different kinds.

6. Simple assembly of product components to form a complete product.

7. Combination of two or more operations listed from Clause 1 to Clause 6 of this Article.

8. Slaughtering and butchering of animals.

Article 10. Determination of Origin of Packaging, Accessories, Parts, Tools, Unassembled or Disassembled Goods

1. In cases where goods apply the "change in tariff classification" criterion, packaging materials and containers used for retail sale, when classified together with the goods, shall be excluded from non-originating materials used in the production of the goods.

2. In cases where goods apply the "percentage value" criterion, the value of packaging materials and containers used for retail sale shall be considered part of the goods and included in the calculation when determining the origin of the goods.

3. Packaging materials and containers used for transporting and shipping goods shall not be taken into account when determining the origin of those goods.

4. Product manuals, user guides, accessories, parts, tools accompanying the goods in appropriate quantities shall be considered to have the same origin as the goods.

5. Unassembled or disassembled goods imported in multiple shipments due to transport or production conditions that prevent importation in a single shipment, if requested by the importer, the origin of the goods in each shipment shall be considered to have the same origin as the goods.

Article 11. De Minimis Rate of Non-Originating Materials Not Meeting the Change in Tariff Classification Criterion

1. Goods not meeting the "change in tariff classification" criterion specified in the Specific Rules of Origin List under Article 8 of this Decree shall still be considered originating goods if:

a) For goods with an HS code not falling within Chapters 50 to 63, the value of all non-originating materials used to produce the goods that do not meet the change in tariff classification requirement does not exceed 15% of the FOB value of the goods;

b) For goods with an HS code falling within Chapters 50 to 63, the weight of all non-originating materials used to produce the goods that do not meet the change in tariff classification requirement does not exceed 15% of the total weight of the goods, or the value of all non-originating materials used to produce the goods that do not meet the change in tariff classification requirement does not exceed 15% of the FOB value of the goods;

c) Goods referred to in points a and b of Clause 1 of this Article comply with all other conditions stipulated in this Decree and related Circulars.

2. The value of the materials referred to in points a and b of Clause 1 of this Article shall be included in the calculation of the value of non-originating materials when calculating the percentage value of the goods.

Article 12. Indirect Factors

Indirect factors used during the production, inspection, or testing of goods but not constituting those goods, or factors used for maintenance of factories or operation of equipment related to the production of goods below shall not be considered when determining the origin of the goods:

1. Fuel and energy.

2. Tools, molds, and casting forms.

3. Spare parts and materials used for maintaining equipment and factories.

4. Lubricating oils, lubricants, compounds, and other materials used in production or for operating equipment and factories.

5. Gloves, goggles, footwear, clothing, and safety devices.

6. Equipment, tools, and machines used for testing or inspecting goods.

7. Catalysts and solvents.

8. Any other raw materials that do not constitute the goods but whose use must be proven necessary in the process of producing such goods.

Chapter IV

 CERTIFICATION OF ORIGIN OF GOODS

Article 13. Registration of Business Records

1. A business entity requesting issuance of a Certificate of Origin for the first time must register its business records with the authority or organization issuing the Certificate of Origin and will only be considered for issuance of the Certificate of Origin once it has completed and submitted valid business records. The business records include:

a) Registration of the authorized representative's signature of the business entity or the authorized person signing the application for issuance of the Certificate of Origin, signing the Certificate of Origin, and the business entity's stamp according to Model No. 01 stipulated in the Appendix issued together with this Decree;

b) A copy of the Business Registration Certificate (with the original copy certification stamp of the business entity);

c) A list of production facilities producing goods for which the Certificate of Origin is requested (if applicable) according to Model No. 02 stipulated in the Appendix issued together with this Decree.

2. Business records are declared through the Electronic Management and Issuance System for Certificates of Origin at the address www.ecosys.gov.vn or another electronic page of the authorities or organizations issuing Certificates of Origin authorized by the Ministry of Industry and Trade. The Ministry of Industry and Trade encourages businesses to electronically register their business records. In cases where electronic registration of business records is not possible, businesses may choose to submit the record set at the office of the authority or organization issuing the Certificate of Origin.

3. Any changes in the business records must be updated at the address www.ecosys.gov.vn or reported to the authority or organization issuing the Certificate of Origin where the business records were previously registered before applying for issuance of the Certificate of Origin. In the absence of changes, the business records must still be updated every two years.

Article 14. Registration of Change in Place of Request for Issuance of Certificate of Origin

1. In case there is a need to obtain a Certificate of Origin from an authority or organization issuing the Certificate of Origin different from the place where the business records were registered, the business entity requesting issuance of the Certificate of Origin must return any outstanding documents from the previous issuance of the Certificate of Origin (if any) and submit an application for change of issuance place according to Model No. 03 stipulated in the Appendix issued together with this Decree to the current authority or organization issuing the Certificate of Origin.

2. After receiving the application from the business entity, the current authority or organization issuing the Certificate of Origin transfers the business entity's business records for changing the issuance place of the Certificate of Origin to another authority or organization issuing the Certificate of Origin as requested by the business entity.

3. Any measures (if any) applied to a business entity for non-compliance with this Decree remain effective when the business entity requests issuance of the Certificate of Origin from a new authority or organization issuing the Certificate of Origin.

Article 15. Documents for Issuing a Certificate of Origin for Goods

1. For traders requesting issuance of a Certificate of Origin for goods for the first time or for new export products or for non-fixed products (with changes in quantity standards, weight standards, HS code, value, and supply sources of raw materials for both input raw materials or output products each time a Certificate of Origin for goods is issued), the application documents for issuing a Certificate of Origin for goods include:

a) A completed and valid Application Form for Issuing a Certificate of Origin for Goods according to Model No. 04 prescribed in the Appendix accompanying this Decree;

b) A corresponding Certificate of Origin for Goods form that has been fully declared;

c) A printed copy of the export customs declaration form. In cases where exported goods do not need to be declared to customs as stipulated by law, there is no need to submit a copy of the customs declaration form;

c) A copy of the commercial invoice (stamped with an official copy stamp by the trader);

d) A copy of the transport document or equivalent transport document (stamped with an official copy stamp by the trader) in cases where the trader does not have a transport document. The trader may be exempted from submitting such documents in cases of exports with delivery forms that do not use transport documents or other transport documents as prescribed by law or international practice;

e) A detailed declaration form of exported goods meeting preferential origin criteria or non-preferential origin criteria according to a model prescribed by the Ministry of Industry and Trade;

f) An origin declaration form of the manufacturer or supplier of raw materials with origin or goods with origin produced domestically according to a model prescribed by the Ministry of Industry and Trade in cases where such raw materials are used for subsequent production stages to produce another product;

g) A copy of the production process of goods (stamped with an official copy stamp by the trader);

h) In cases where necessary, the authority or organization issuing the Certificate of Origin for goods conducts on-site inspections at the trader's production facility as stipulated in Clause 1, Article 28 of this Decree; or requests the trader applying for the Certificate of Origin for goods to submit additional documents in the form of copies (stamped with an official copy stamp by the trader) such as: import customs declaration forms for raw materials and auxiliary materials used to produce exported goods (in cases where imported raw materials and auxiliary materials are used in the production process); purchase contracts or VAT invoices for domestic purchases of raw materials and auxiliary materials (in cases where domestic raw materials and auxiliary materials are used in the production process); export permits (if applicable); and other necessary certificates and documents;

2. For traders producing and exporting fixed products (without changes in quantity standards, weight standards, HS code, value, and supply sources of raw materials for input raw materials and output products), the initial application documents for issuing a Certificate of Origin for goods include the documents prescribed in Clause 1 of this Article. From the second request onwards, the trader only needs to submit the documents prescribed from point a to point d of Clause 1 of this Article. The documents in the application documents for issuing a Certificate of Origin for goods mentioned in points e, g, and h of Clause 1 of this Article remain valid for two years from the date the trader submits them to the authority or organization issuing the Certificate of Origin for goods. In cases of changes within this two-year period, the trader updates information related to these documents in the application documents for issuing a Certificate of Origin for goods mentioned in points e, g, and h of Clause 1 of this Article to the authority or organization issuing the Certificate of Origin for goods.

3. In cases where the documents mentioned in points c and d of Clause 1 of this Article are not available, the trader requesting issuance of a Certificate of Origin for goods is permitted to submit these documents later but not more than fifteen working days from the date of issuance of the Certificate of Origin for goods. After this deadline, if the trader fails to submit supplementary documents, the authority or organization issuing the Certificate of Origin for goods will require the recovery or cancellation of the issued Certificate of Origin for goods according to Article 22 of this Decree.

4. The authority or organization issuing the Certificate of Origin for goods has the right to request the trader to provide original copies of the documents in the application documents for issuing a Certificate of Origin for goods as prescribed in Clauses 1, 2, and 3 of this Article for verification and comparison in cases of doubt regarding the authenticity of these documents.

5. The authority or organization issuing the Certificate of Origin for goods considers issuing a Certificate of Origin for goods exported to bonded warehouses in member countries under international treaties to which Vietnam is a party. In addition to the documents prescribed in Clause 1 of this Article, the trader must also submit the following documents:

a) A copy of the goods entry and exit warehouse declaration form stamped with confirmation of arrival at the export port by the customs authority (stamped with an official copy stamp by the trader);

b) A copy of the contract or document specifying the Vietnamese trader's delivery to the importer in the country, group of countries, or territory to which Vietnam is a party under the international treaty (stamped with an official copy stamp by the trader).

6. The authority or organization issuing the Certificate of Origin for goods considers issuing a Certificate of Origin for goods exported from or imported into export processing zones, industrial zones, bonded warehouses, free trade zones, and other special customs areas with domestic import and export relations when such goods meet the preferential origin rules prescribed in Chapter II or non-preferential origin rules prescribed in Chapter III of this Decree. The application documents for issuing a Certificate of Origin for goods are as prescribed in Clause 1 of this Article.

Article 16. Procedure for Declaration and Issuance of Certificate of Origin

1. The trader who requests issuance of the Certificate of Origin shall declare the application dossier for the Certificate of Origin using the electronic form available on the Ministry of Industry and Trade's Electronic Management and Issuance System at the address www.ecosys.gov.vn or another website of agencies or organizations authorized by the Ministry of Industry and Trade to issue Certificates of Origin. The HS code declared on the Certificate of Origin is the HS code of the exporting country. In cases where the HS code of the exporting country differs from that of the importing country for the same product, the trader may use the HS code of the importing country and bear full responsibility for the accuracy of the HS code declared.

2. Where the trader attaches the application dossier for the Certificate of Origin to the Ministry of Industry and Trade's Electronic Management and Issuance System at the address www.ecosys.gov.vn or another website of agencies or organizations authorized by the Ministry of Industry and Trade to issue Certificates of Origin, the procedure for issuing the Certificate of Origin shall be carried out in the following steps:

a) The trader attaches the documents of the application dossier for the Certificate of Origin in electronic form. These documents must be verified by the trader with an electronic signature issued by an authorized authority. The paper copies of these documents do not need to be resubmitted to the agency or organization issuing the Certificate of Origin;

b) Within six working hours from the time of receiving a complete and valid electronic application dossier, the agency or organization issuing the Certificate of Origin will notify the result of the examination of the application dossier for the Certificate of Origin to the trader through the system;

c) Within two working hours from the time of receiving the request for issuance of the Certificate of Origin and the completed and valid paper Certificate of Origin as stipulated in point a and point b of Clause 1, Article 15 of this Decree, the agency or organization issuing the Certificate of Origin will deliver the paper Certificate of Origin.

3. Where the trader submits the application dossier for the Certificate of Origin directly to the office of the agency or organization issuing the Certificate of Origin, the procedure for issuing the Certificate of Origin shall be carried out in the following steps:

a) The trader submits the documents of the application dossier for the Certificate of Origin in paper form;

b) The agency or organization issuing the Certificate of Origin delivers the Certificate of Origin within eight working hours from the time of receiving a complete and valid application dossier for the Certificate of Origin.

4. Where the trader submits the application dossier for the Certificate of Origin via postal service, the time for delivering the Certificate of Origin is twenty-four working hours from the time the agency or organization issuing the Certificate of Origin receives a complete and valid application dossier according to the date on the envelope.

5. In cases where the application dossier for the Certificate of Origin is unclear, cannot prove that the goods meet the origin criteria, shows signs of fraudulent transshipment, or reveals evidence of violation of laws related to previously issued Certificates of Origin, the agency or organization issuing the Certificate of Origin shall conduct an inspection at the production facility in accordance with Article 28 of this Decree.

Article 17. Issuance of a Post-Export Certificate of Origin

1. In cases where the Certificate of Origin is not issued at the time of export, the Certificate of Origin may be issued post-export and shall be valid from the date of delivery but not more than one year from the date of delivery, and must bear the stamp "ISSUED RETROACTIVELY/ ISSUED RETROSPECTIVELY" on the Certificate of Origin.

2. The application dossier for the issuance of a post-export Certificate of Origin as stipulated in Clause 1 of this Article shall comply with the provisions of Article 15 of this Decree.

3. In cases where international treaties to which Vietnam is a party provide for the issuance of a post-export Certificate of Origin, traders requesting the issuance of the Certificate of Origin and organizations issuing the Certificate of Origin shall implement according to the guidelines of the Ministry of Industry and Trade regarding such international treaties.

Article 18. Reissuance of the Certificate of Origin

1. Organizations issuing the Certificate of Origin shall reissue the Certificate of Origin in the following cases:

a) In cases where the Certificate of Origin is lost, misplaced, or damaged, traders submit an application for reissuance of the Certificate of Origin according to Form No. 04 prescribed in the Appendix attached to this Decree to the organization issuing the Certificate of Origin, clearly stating the reason for reissuance. The reissued Certificate of Origin will record the reference number and issuance date of the lost, misplaced, or damaged Certificate of Origin and must bear the stamp "CERTIFIED TRUE COPY". The reissued Certificate of Origin shall be valid for no more than one year from the date of delivery. The organization issuing the Certificate of Origin shall deliver the result of the reissued Certificate of Origin within four working hours from the receipt of the reissuance application;

b) In cases where it is necessary to divide an already issued Certificate of Origin into two or more parts, traders requesting the issuance of the Certificate of Origin submit an application according to Form No. 04 prescribed in the Appendix attached to this Decree to the organization issuing the Certificate of Origin, clearly stating the reason for division; submit supplementary documents as prescribed in Article 15 of this Decree (if different from the previous application dossier), the original and copies of the previously issued Certificate of Origin. In this case, the reissued Certificate of Origin will have one part recording the reference number and issuance date of the previously issued Certificate of Origin and the new issuance date, while the remaining parts will record new reference numbers and the new issuance date. The reissued Certificate of Origin can only be issued within one year from the date of issuance of the previously issued Certificate of Origin. The organization issuing the Certificate of Origin shall deliver the result of the reissued Certificate of Origin within four working hours from the receipt of the reissuance application;

c) In cases where goods are re-imported for recycling or transferred to another importing country, traders requesting the issuance of the Certificate of Origin submit an application according to Form No. 04 prescribed in the Appendix attached to this Decree to the organization issuing the Certificate of Origin, clearly stating the reason for reissuance; submit supplementary documents as prescribed in Article 15 of this Decree (if different from the previous application dossier), the original and copies of the previously issued Certificate of Origin. The reissued Certificate of Origin can only be issued within one year from the date of issuance of the previously issued Certificate of Origin. The organization issuing the Certificate of Origin shall deliver the result of the reissued Certificate of Origin within four working hours from the receipt of the reissuance application;

d) In cases where there are unintentional errors or mistakes on the original Certificate of Origin already issued, traders submit an application for reissuance of the Certificate of Origin according to Form No. 04 prescribed in the Appendix attached to this Decree to the organization that issued the Certificate of Origin, clearly stating the reason for reissuance; submit the original and copies of the previously issued Certificate of Origin. In this case, the reissued Certificate of Origin will record the reference number and issuance date of the previously issued Certificate of Origin and the new issuance date. The reissued Certificate of Origin can only be issued within one year from the date of issuance of the previously issued Certificate of Origin. The organization issuing the Certificate of Origin shall deliver the result of the reissued Certificate of Origin within four working hours from the receipt of the reissuance application.

2. In cases where the original and copies of the previously issued Certificate of Origin have not been retrieved at the time of reissuance request, the reissued Certificate of Origin as stipulated in points b, c, and d of Clause 1 of this Article shall bear a new reference number, new issuance date, and printed content "THIS C/O REPLACES THE C/O No. (reference number of the previously issued Certificate of Origin) DATED (date of issuance of the previously issued Certificate of Origin)". The reissued Certificate of Origin shall be valid for no more than one year from the date of issuance of the original previously issued Certificate of Origin.

3. In cases where international treaties to which Vietnam is a party provide for the reissuance of the Certificate of Origin, traders requesting the issuance of the Certificate of Origin and organizations issuing the Certificate of Origin shall implement according to the guidelines of the Ministry of Industry and Trade regarding such international treaties.

Article 19. Issuance of Certificate of Non-Alteration of Origin for Goods

1. For goods from abroad brought into bonded warehouses, then exported from bonded warehouses to other countries, the competent authority issuing the Certificate of Origin shall consider issuing a Certificate of Non-Alteration of Origin for Goods, including the following minimum information:

a) The original country of origin of the goods, the final destination country of the goods;

b) Reference number and date of issuance of the initial Certificate of Origin;

c) Quantity of goods recorded on the Certificate of Non-Alteration of Origin shall not exceed the quantity recorded on the initial Certificate of Origin;

d) Date of arrival of goods in Vietnam, date of departure of goods from Vietnam;

đ) Name, address of the shipping company, transport document number and date or equivalent transport document;

e) Name, address, signature and seal confirmation of the competent authority issuing the Certificate of Origin.

2. Documents and procedures for requesting issuance of a Certificate of Non-Alteration of Origin for Goods as stipulated in Clause 1 of this Article include:

a) A request form for issuance of a Certificate of Non-Alteration of Origin for Goods by the trader according to Model No. 04 prescribed in the Appendix issued together with this Decree;

b) A completed sample Certificate of Non-Alteration of Origin for Goods as prescribed by the Ministry of Industry and Trade;

c) Original Certificate of Origin issued by the first exporting country;

d) Copy of the transport document or equivalent transport document (stamped as true copy by the trader);

đ) Copy of the customs declaration for import and export from bonded warehouses confirmed by the customs authority (stamped as true copy by the trader). The time limit for issuing the Certificate of Non-Alteration of Origin for Goods shall be implemented in accordance with the provisions of Clause 2, Clause 3, and Clause 4 of Article 16 of this Decree.

3. For goods from abroad brought into bonded warehouses, then moved from bonded warehouses to domestic areas, the Ministry of Industry and Trade shall take the lead and coordinate with the Ministry of Finance to guide implementation.

Article 20. Issuance of Back-to-Back Certificate of Origin

1. For goods from abroad brought into bonded warehouses, then exported from bonded warehouses to other countries, the competent authority issuing the Certificate of Origin shall consider issuing a Back-to-Back Certificate of Origin in accordance with international agreements to which Vietnam is a party.

2. Documents and procedures for requesting issuance of a Back-to-Back Certificate of Origin as stipulated in Clause 1 of this Article include:

a) A request form for issuance of a Back-to-Back Certificate of Origin by the trader according to Model No. 04 prescribed in the Appendix issued together with this Decree;

b) A completed sample Certificate of Origin marked "Back to Back C/O";

c) Original Certificate of Origin issued by the first exporting member country;

d) Copy of the transport document or equivalent transport document (stamped as true copy by the trader);

đ) Copy of the customs declaration for import and export from bonded warehouses confirmed by the customs authority (stamped as true copy by the trader). The time limit for issuing the Back-to-Back Certificate of Origin shall be implemented in accordance with the provisions of Clause 2, Clause 3, and Clause 4 of Article 16 of this Decree.

3. For goods from abroad brought into bonded warehouses, then moved from bonded warehouses to domestic areas, the Ministry of Industry and Trade shall take the lead and coordinate with the Ministry of Finance to guide implementation.

Article 21. Refusal to Issue Certificate of Origin for Goods

The competent authority issuing the Certificate of Origin shall refuse to issue the Certificate of Origin for Goods in writing or notify through the Ministry of Industry and Trade's Electronic System for Management and Issuance of Certificates of Origin at the address www.ecosys.gov.vn or another electronic page of the competent authorities issuing the Certificate of Origin authorized by the Ministry of Industry and Trade, and clearly state the reasons for refusal in the following cases:

1. The trader requesting issuance of the Certificate of Origin for Goods has not registered the trader's file in accordance with Article 13 of this Decree.

2. The documents and procedures for requesting issuance of the Certificate of Origin for Goods do not comply with the provisions of Articles 15 and 16 of this Decree.

3. The application documents for requesting issuance of the Certificate of Origin for Goods contain conflicting contents.

4. The Certificate of Origin for Goods is not filled out in English, filled out in red ink, handwritten, erased, blurred characters or data, or printed in different colored inks.

5. The goods have no origin or do not meet the rules of origin.

6. The trader requesting issuance of the Certificate of Origin for Goods has committed fraud regarding origin in previous issuance of the Certificate of Origin for Goods and the case has not been resolved.

7. The trader requesting issuance of the Certificate of Origin for Goods does not provide complete documents, certificates, information, and related materials to prove the origin of the goods or does not cooperate in verifying the origin of the goods when the competent authority conducts verification of the origin of the goods.

Article 22. Revocation of the Certificate of Origin Already Issued

1. The authority issuing the Certificate of Origin shall revoke the Certificate of Origin already issued in the following cases:

a) The Certificate of Origin already issued does not comply with the provisions on origin;

b) The Certificate of Origin already issued has duplicate reference numbers;

c) The trader requesting issuance of the Certificate of Origin fails to submit supplementary documents within the time limit specified in Clause 3, Article 15 of this Decree;

d) The trader requesting issuance of the Certificate of Origin falsifies documents in the application dossier for the Certificate of Origin;

đ) The trader requesting issuance of the Certificate of Origin requests in writing to cancel the Certificate of Origin already issued.

2. In case it is impossible to revoke the Certificate of Origin already issued, the authority issuing the Certificate of Origin shall notify in writing the Ministry of Industry and Trade and the competent authority of the importing country about the cancellation of the Certificate of Origin already issued, while clearly stating the reasons.

Article 23. Responsibilities of the Authority Issuing the Certificate of Origin

1. Guide traders requesting issuance of the Certificate of Origin when assistance is requested.

2. Accept and examine the trader's file and the application dossier for issuance of the Certificate of Origin.

3. Adhere to the procedure for issuing the Certificate of Origin.

4. Store the files of the issued Certificate of Origin according to the provisions of Article 30 of this Decree.

5. Cooperate with the Ministry of Industry and Trade in verifying the origin of exported goods.

6. Register and update the signature samples of authorized persons signing the Certificate of Origin and the stamp samples of the authority issuing the Certificate of Origin according to the guidance of the Ministry of Industry and Trade to notify the competent authority or customs authority of the importing country and related agencies and organizations.

7. Submit reports on the issuance of the Certificate of Origin and data on the issuance of various types of Certificates of Origin in either paper or electronic form as required by the Ministry of Industry and Trade.

8. Respond to and clarify any inquiries from traders requesting issuance of the Certificate of Origin.

Article 24. Responsibilities of the Trader Requesting Issuance of the Certificate of Origin

1. Register the trader's file with the authority issuing the Certificate of Origin.

2. Submit the application dossier for issuance of the Certificate of Origin to the authority issuing the Certificate of Origin.

3. Prove that the goods requested for issuance of the Certificate of Origin meet the regulations on origin.

4. Bear legal responsibility for the accuracy and truthfulness of the declared information and determination of the origin of the goods, including in cases where the exporter has been authorized.

5. Have the responsibility to work with the manufacturer of the goods to declare the origin and provide documents proving that the goods meet the criteria for origin, in cases where the trader requesting issuance of the Certificate of Origin is the exporter but not the manufacturer of the exported goods.

6. Store the application dossier for issuance of the Certificate of Origin according to the provisions of Article 30 of this Decree.

7. Timely notify the authority issuing the Certificate of Origin if the issued Certificate of Origin is rejected.

8. Have the responsibility to cooperate, provide complete files, documents, information, and materials to serve the verification of the origin of goods and arrange for inspections at production facilities upon request of the authority issuing the Certificate of Origin or the competent authority of the importing country.

Article 25. Self-certification of origin for goods

Pursuant to international treaties to which Vietnam is a party or has joined, based on the importing country's regulations regarding self-certification of origin for goods, the Ministry of Industry and Trade shall stipulate criteria for selecting traders; procedures and formalities for self-certification of origin; obligations and responsibilities of traders who self-certify origin; mechanisms for inspecting and verifying self-certification of origin for exported goods by traders; and sanctions for violations.

Article 26. Certificates of Origin for Imported Goods

1. In the following cases, certificates of origin for imported goods must be submitted to customs authorities:

a) Goods originating from countries, groups of countries, or territories that Vietnam grants preferential treatment in terms of tariffs and non-tariff measures under Vietnamese law and international treaties to which Vietnam is a party, if the importer wishes to benefit from such preferential regimes;

b) Goods that Vietnam or international organizations have announced as being potentially harmful to social safety, public health, or environmental hygiene and thus require control;

c) Goods subject to anti-dumping duties, countervailing duties, safeguard measures, tariff quotas, or quantitative restrictions;

d) Goods required to comply with import management regimes prescribed by Vietnamese law or bilateral or multilateral international treaties to which Vietnam and the countries, groups of countries, or territories are parties.

2. In cases where certificates of origin for imported goods must be submitted according to points b, c, and d of Clause 1 of this Article, relevant ministries and the Ministry of Finance, within their assigned functions and tasks, shall exchange and reach consensus with the Ministry of Industry and Trade before publication.

Article 27. Pre-determination of Origin for Imported Goods

Traders wishing to pre-determine the origin of imported goods must submit a written request along with related documents to the customs authority for a written confirmation of origin for the incoming consignment.

Article 28. Inspection and Verification of Origin for Exported and Imported Goods

1. The Ministry of Industry and Trade shall guide inspection and verification of origin for exported goods before and after issuance of the Certificate of Origin, and for self-certification of origin for exported goods by traders in the following situations:

a) Reviewing files and certificates of origin issued by the Ministry of Industry and Trade, or by agencies or organizations authorized by the Ministry of Industry and Trade, or by traders who self-certify origin at the request of the importing country's customs authority;

b) Cooperating in on-site inspections of traders' production facilities to verify the origin of goods at the request of the importing country's customs authority when the results of reviewing files and certificates of origin as stipulated in point a of Clause 1 of this Article are not accepted;

c) Establishing inspection teams to conduct on-site inspections at traders' production facilities prior to issuing the Certificate of Origin, or for traders requesting to participate in self-certifying origin of goods before considering approval of the self-certification of origin according to the Ministry of Industry and Trade's regulations;

d) Establishing inspection teams to conduct on-site inspections at traders' production facilities after issuing the Certificate of Origin, or for traders after issuing self-certification of origin according to the Ministry of Industry and Trade's regulations;

e) Leading domestic competent agencies and coordinating with investigative agencies of the importing country to inspect and verify the origin of goods;

2. The Ministry of Finance shall guide inspection and verification of origin for exported and imported goods during customs procedures as prescribed by customs laws in the following situations:

a) For exported goods, conducting inspections and verifications of the origin of goods by exporting traders during export procedures to ensure accurate declaration of origin. If there is suspicion or discovery of fraudulent origin of exported goods, the Ministry of Finance will notify the Ministry of Industry and Trade to cooperate in combating fraudulent origin and illegal transshipment;

b) For imported goods: - Conducting inspections and verifications of the origin of goods by importing traders during import procedures; - Requesting reviews of files and certificates of origin for goods from the customs authority or the competent authority of the exporting country randomly or when there is reasonable doubt about the accuracy of the certificate of origin for goods or the authenticity of information related to the origin of goods under suspicion; - Establishing inspection teams to verify the origin of goods at the production facilities of exporting traders according to international treaties to which Vietnam is a party or has joined when the results of reviewing files and certificates of origin by the customs authority or the competent authority of the exporting country are not accepted, while notifying the Ministry of Industry and Trade in writing for coordination.

Article 29. Measures to Combat Misdeclaration of Origin

1. The agency or organization issuing the Certificate of Origin shall apply measures to combat misdeclaration of origin in the following cases:

a) Temporarily suspend issuance of the Certificate of Origin for a period of three months from the first time a trader posts irrelevant information or data regarding the request for issuance of the Certificate of Origin on the electronic system for management and issuance of certificates of origin of the Ministry of Industry and Trade at the address www.ecosys.gov.vn or other websites of agencies or organizations authorized by the Ministry of Industry and Trade to issue Certificates of Origin;

b) Temporarily suspend issuance of the Certificate of Origin for a period of six months from the date of discovery that a trader uses false documents or makes fraudulent declarations when requesting issuance of the Certificate of Origin;

c) Revoke the issued Certificate of Origin and temporarily suspend issuance of the Certificate of Origin for a period of six months from the date a trader fails to cooperate, does not provide complete files or false information to prove the origin of goods when the agency or organization issuing the Certificate of Origin conducts post-issuance verification.

2. In addition to the measures to combat misdeclaration of origin specified in points b and c of Clause 1 of this Article, the agency or organization issuing the Certificate of Origin shall apply the red channel regime in the risk management system for traders and publish on the Ministry of Industry and Trade's electronic portal at the address www.moit.gov.vn.

3. Where a trader fails to fulfill the obligations stipulated in Clauses 4, 5, 6, and 8 of Article 24 and Article 30 of this Decree, the agency or organization issuing the Certificate of Origin shall publicly list the name of such trader at the place of issuance for a period of six months. The time limit for issuing the Certificate of Origin for traders in this case is three working days from the date the trader submits a complete and valid application in accordance with Article 15 of this Decree. After six months, the agency or organization issuing the Certificate of Origin will consider applying the time limit for issuing the Certificate of Origin as prescribed in Article 16 of this Decree.

4. In necessary cases, the Minister of Industry and Trade shall report

Article 30. Record Keeping

1. The agency or organization issuing the Certificate of Origin shall retain the application file for the Certificate of Origin and related documents in paper form or electronically for a minimum period of five years from the date of issuance.

2. Customs authorities shall retain the file related to the determination of the origin of imported goods in paper form or electronically for a minimum period of five years from the date of customs declaration registration.

3. A trader requesting issuance of the Certificate of Origin shall retain the application file for the Certificate of Origin and related documents in paper form for a minimum period of five years from the date of issuance of the Certificate of Origin.

4. A trader self-certifying the origin of goods shall retain records, reports, and documents to prove that the declared origin of goods meets the criteria set forth in regulations and related documents in paper form for a minimum period of five years from the date of issuance of the Self-Certification of Origin document and provide them to the competent authority upon request.

5. Files, documents, information, and materials related to verifying the origin of goods shall be kept confidential. In cases where domestic and international competent authorities request the provision of these files, documents, information, and materials, traders, agencies, and organizations issuing Certificates of Origin must report to the Ministry of Industry and Trade before providing them.

6. In cases where an international treaty to which Vietnam is a party provides different provisions on record retention, the agencies or organizations issuing Certificates of Origin, customs authorities, traders requesting issuance of Certificates of Origin, and traders self-certifying the origin of goods shall implement according to the guidelines provided by the Ministry of Industry and Trade for such international treaties.

Chapter V

IMPLEMENTATION

Article 31. Tasks and Authorities of the Ministry of Industry and Trade

1. To draft and submit to competent authorities for issuance, or to issue within its authority, legal normative documents on the origin of goods.

2. To organize the implementation of issuing Export Origin Certificates; to directly issue such certificates or delegate the Vietnam Chamber of Commerce and Industry and other organizations to issue Export Origin Certificates.

3. To promulgate regulations and guidelines for procedures for issuing electronic Export Origin Certificates in accordance with international treaties to which Vietnam is a party or has acceded, and in accordance with the importing country's regulations.

4. To guide the classification of traders requesting Export Origin Certificates to facilitate traders and enhance the effectiveness of management during the process of issuing Export Origin Certificates and self-certification of the origin of goods.

5. To promulgate regulations concerning the obligations and responsibilities of agencies and organizations authorized to issue Export Origin Certificates.

6. To organize training for agencies and organizations authorized to issue Export Origin Certificates and for traders engaged in self-certification of the origin of goods.

7. To manage research, training, dissemination, propaganda, and activities involving foreign elements in the field of the origin of goods.

8. To lead negotiations on Rules of Origin according to international treaties.

Article 32. Tasks and Authorities of the Ministry of Finance

1. To draft and submit to competent authorities for issuance, or to issue within its authority, legal normative documents on origin verification for exported goods and imported goods when performing customs procedures in accordance with laws on customs.

2. To organize the implementation of origin verification rules for exported goods and imported goods when performing customs procedures in accordance with laws on customs.

3. To establish a network of information, reporting systems, and build and manage databases serving and facilitating units in carrying out origin verification work for exported goods and imported goods.

Article 33. Responsibilities of Relevant Ministries and Agencies

Ministries, ministerial-level agencies, and agencies under the Government, within their functions, tasks, and authorities, shall be responsible for coordinating with the Ministry of Industry and Trade and the Ministry of Finance to implement state management over the origin of goods in accordance with this Decree and related legal provisions.

Chapter VI

IMPLEMENTING PROVISIONS

Article 34. Effective Date

1. This Decree takes effect from March 8, 2018.

2. This Decree replaces Decree No. 19/2006/NĐ-CP dated February 20, 2006, of the Government detailing the Law on Trade regarding the origin of goods and Circulars guiding Decree No. 19/2006/NĐ-CP.

3. From March 8, 2018, until June 30, 2018, applications for Export Origin Certificates, declaration procedures, and issuance of Export Origin Certificates shall continue to be implemented in accordance with Decree No. 19/2006/NĐ-CP dated February 20, 2006, of the Government detailing the Law on Trade regarding the origin of goods and Circulars guiding Decree No. 19/2006/NĐ-CP.

Article 35. Responsibility for Implementation

Ministers, heads of ministerial-level agencies, heads of agencies under the Government, Chairpersons of provincial People's Committees, and municipal People's Committees directly under the central government shall be responsible for guiding and implementing this Decree within their functions and tasks./.