Quyết định 467/QĐ-CHQ năm 2025 về Quy trình kiểm tra, xác định xuất xứ hàng hóa xuất khẩu, nhập khẩu do Cục trưởng Cục Hải quan ban hành

DECISION

ON THE PROMULGATION OF THE PROCEDURE FOR INSPECTION AND DETERMINATION OF ORIGIN OF EXPORTED AND IMPORTED GOODS

DIRECTOR OF THE CUSTOMS DEPARTMENT

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Law on Export and Import Duties dated April 6, 2016;

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

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015, of the Government on detailed regulations and guidelines for the implementation of the Customs Law regarding customs procedures, inspection, supervision, and control;

Pursuant to Decree No. 59/2018/ND-CP dated April 20, 2018, of the Government on amendments to Decree No. 08/2015/ND-CP on detailed regulations and guidelines for the implementation of the Customs Law regarding customs procedures, inspection, supervision, and control;

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Pursuant to Decree No. 111/2021/ND-CP dated December 9, 2021, of the Government on amendments to Decree No. 43/2017/ND-CP on the labeling of goods;

Pursuant to Decree No. 31/2018/ND-CP dated March 8, 2018, of the Government on detailed regulations for the implementation of the Law on Foreign Trade Management regarding the origin of goods;

Pursuant to Circular No. 38/2015/TT-BTC dated March 25, 2015, of the Minister of Finance on customs procedures; customs inspection and supervision; export and import duties and tax management for exported and imported goods;

Pursuant to Circular No. 39/2018/TT-BTC dated April 20, 2018, of the Minister of Finance on amendments to Circular No. 38/2015/TT-BTC dated March 25, 2015, on customs procedures; customs inspection and supervision; export and import duties and tax management for exported and imported goods;

Pursuant to Circular No. 33/2023/TT-BTC dated May 31, 2023, of the Minister of Finance on the determination of origin of exported and imported goods;

Pursuant to Decision No. 382/QD-BTC dated February 26, 2025, of the Minister of Finance on the functions, tasks, powers, and organizational structure of the Customs Department under the Ministry of Finance;

Upon the request of the Head of the Customs Supervision and Management Division,

HEREBY DECIDES:

Article 1. Promulgated together with this Decision:

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2. Appendices enclosed with the Procedure:

a) Appendix I. Websites of competent authorities of exporting countries/Database for searching eligible exporters for self-certification of origin.

b) Appendix II. Notification forms of the Director of the Customs Department.

Article 2. This Decision comes into force as of the signing date and replaces Decision No. 4286/QD-TCHQ dated December 31, 2015, of the Director of the General Department of Customs on the promulgation of the Procedure for inspection and determination of origin of exported and imported goods; and Decision No. 136/QD-TCHQ dated January 25, 2016, supplementing Decision No. 4286/QD-TCHQ dated December 31, 2015, of the Director of the General Department of Customs on the promulgation of the Procedure for inspection and determination of origin of exported and imported goods.

During the period this Decision is in effect, if the referenced documents in the Procedure promulgated together with this Decision are amended, supplemented, or replaced, the amendments, supplements, or replacements shall prevail.

Article 3. The heads of units under and affiliated to the Customs Department are responsible for implementing this Decision. Difficulties that arise during the implementation of this Circular should be reported to the Customs Department for consideration./.

PP. DIRECTOR
DEPUTY DIRECTOR




Au Anh Tuan

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FOR INSPECTION AND DETERMINATION OF ORIGIN OF EXPORTED AND IMPORTED GOODS
(Enclosed with Decision No. 467/QD-CHQ dated April 29, 2025, of the Director of the Customs Department)

Chapter I

GENERAL PROVISIONS

Article 1. Scope and regulated entities

1. This Procedure prescribes the inspection, determination, and verification of origin for exported and imported goods as provided in Circular No. 33/2023/TT-BTC dated May 31, 2023, of the Minister of Finance on the determination of origin of exported and imported goods, and the Circulars of the Ministry of Industry and Trade guiding the implementation of international agreements to which Viet Nam is a signatory or has acceded.

2. Regulated entities:

This Procedure applies to customs authorities and customs officers at all levels responsible for inspecting, determining, and verifying the origin of exported and imported goods.

Article 2. Principles of inspection and determination of origin of goods

1. The inspection and determination of origin for exported and imported goods must comply with the Customs Law, the Law on Foreign Trade Management, guiding documents, Circulars of the Ministry of Industry and Trade guiding the implementation of international agreements to which Viet Nam is a signatory or has acceded, origin rules, and other relevant legal documents:

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2. Inspection and determination of origin of exported and imported goods during customs procedures shall be based on risk assessment principles, guided by the customs channeling measures of the Customs Department, and in compliance with Circular No. 38/2015/TT-BTC dated March 25, 2015, as amended by Circular No. 39/2018/TT-BTC dated April 20, 2018, and the customs procedure guidelines issued by the Director of the Customs Department.

3. Inspection and review of origin declarations on customs declarations shall follow risk management principles and involve cross-checking certificates of origin submitted via the Customs electronic data processing system. In cases where the declared information is found to be incomplete and the shipment has not yet passed through the customs control area, the customs authority shall suspend the movement of the goods through the customs control area in accordance with Article 52d of Circular No. 38/2015/TT-BTC , as amended by Circular No. 39/2018/TT-BTC , and take further actions as prescribed. If the shipment has already passed through the customs control area, post-clearance inspection shall be conducted at the customs office in accordance with relevant regulations.

Article 3. Inspection of certificates of origin

1. For paper-based certificates of origin: For paper-based certificates of origin: customs officers shall verify the declared information on the customs declaration against the paper-based certificate of origin converted into electronic format (scanned copies with digital signature) via the Customs electronic data processing system as prescribed in Clause 7, Article 1 of Circular No. 39/2018/TT-BTC .

2. For electronic certificates of origin:

a) If the certificate of origin (C/O) is issued via the National Single Window, ASEAN Single Window, or websites announced by the competent authorities of the exporting country, customs authorities shall verify the declared information on the customs declaration against the C/O data on the respective website to determine its validity and apply preferential tariff rates as regulated. Submission of physical C/O by the declarant is not required.

If the web link or website of the exporting authority is updated or the database of eligible exporters for self-certification is modified, the Customs Department shall notify and publicize the updated information on the Customs Department's electronic portal for the awareness and compliance of local Customs Sub-departments.

b) In cases where the website of the competent authority in the exporting country does not contain sufficient information about the C/O for the customs authority to fully verify the validity of the C/O, the customs officer, in addition to cross-checking the C/O information on the website, must also verify the C/O in electronic data form or as paper documents converted to electronic form, as well as other supporting documents in the customs file submitted by the customs declarant through the Customs electronic data processing system, and the results of the physical inspection of the goods (if applicable), to determine the validity of the C/O.

c) If the C/O issued via the National Single Window, ASEAN Single Window, or the website is found to have technical issues or cannot be accessed, customs officers shall capture screenshots of the error or missing data notifications and instruct the declarant to submit supplementary electronic C/O data or paper-based C/O converted into electronic format (scanned copies with digital signature) via the Customs electronic data processing system for inspection and validation of the C/O. Such cases shall be documented and monitored accordingly.

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ADVANCE RULINGS OF ORIGIN OF EXPORTED AND IMPORTED GOODS

Article 4. Receipt of applications and assignment of officials for advance origin rulings

1. The unit responsible for receiving and proposing the handling of applications for advance origin rulings is the Customs Supervision and Management Division (hereinafter referred to as the Division).

2. Upon receipt of the application for advance origin ruling, the Division Leader shall assign officers to handle the application in accordance with the procedures outlined in Article 5 of this Procedure.

Article 5. Examination and proposal for handling of applications for advance origin rulings

Immediately upon receiving the assigned application, the customs officer shall verify the completeness and validity of the application and proceed as follows:

Step 1. Examination of application completeness and validity

The customs officer shall check and compare the quantity and components of the application for advance origin ruling submitted by the organization or individual with the requirements specified in Article 28 of the Customs Law, Article 24 of Decree No. 08/2015/ND-CP , as amended by Clause 11, Article 1 of Decree No. 59/2018/ND-CP , and Article 3 of Circular No. 33/2023/TT-BTC. The officer shall verify the consistency of the information declared in the Application form for advance origin ruling with the accompanying application and proceed as follows:

1. Incomplete or invalid applications:

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2. Complete and valid applications: The customs officer shall proceed to Step 2.

Step 2. Verification of origin determination

1. Detailed application verification:

a) Verification of origin criteria.

a.1) For goods declared as wholly obtained (WO) or produced entirely in one Member State (PE):

The customs officer shall cross-check and verify the origin information declared by the manufacturer or the place of production for domestic or foreign raw materials, including the production, farming, fishing, extraction processes, market information, geographic details, etc., against the criteria for wholly obtained goods or goods produced entirely in a Member State as stipulated in the relevant Free Trade Agreement or Decree No. 31/2018/ND-CP , to determine whether the goods meet the applicable origin criteria.

a.2) For goods of non-wholly obtained origin:

Customs officers shall determine the applicable origin criteria for exported and imported goods based on the HS code declared in the request for advance ruling on origin, as prescribed in the relevant Free Trade Agreements (FTAs), Decree No. 31/2018/ND-CP , and Circulars issued by the Ministry of Industry and Trade:

a.2.1) For goods listed in the Product-Specific Rules (PSR) list, the origin criteria shall be determined according to the provisions of this list;

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After determining the applicable origin criteria, customs officers shall compare it with the declared origin criteria in the advance ruling application to verify whether the declared origin aligns with the prescribed origin criteria.

b) Inspection and verification of the production process of exported and imported goods to determine whether the process goes beyond simple processing or working as defined in Article 9 of Decree No. 31/2018/ND-CP , specifically:

b.1) If, upon inspection, it is found that the entire production process consists solely of simple processing or working operations as defined in Article 9 of Decree No. 31/2018/ND-CP or in the relevant FTAs, the goods shall not meet the corresponding origin criteria;

b.2) If, upon inspection, it is found that the production process goes beyond simple processing or working:

b.2.1) For goods with the origin criterion of CTC (Change in Tariff Classification), including CC (Change in Chapter), CTH (Change in Tariff Heading), or CTSH (Change in Tariff Subheading): The customs officer shall verify the HS code of the exported or imported goods against the HS code of the declared raw materials (as indicated on the import customs declaration for raw materials or on domestic raw material purchase documents) to determine whether the change in HS code for non-originating inputs satisfies the corresponding change in tariff classification (CTC) rule at the required level.

b.2.2) For goods with a Regional Value Content (RVC)/Local Value Content (LVC) origin criterion: Based on the regulations and formulas specified in the relevant Free Trade Agreements (FTAs) or Circular No. 05/2018/TT-BCT dated April 3, 2018, of the Ministry of Industry and Trade on the rules of origin, the customs officer shall verify the "Regional Value Content" (RVC) or "Local Value Content" (LVC) as declared in the advance origin determination application by cross-checking the bill of materials, which includes the product name, HS code, origin of constituent raw materials, CIF value or equivalent value of the raw materials, raw material costs, and other production costs, to determine whether the declared RVC/LVC meets the requirements specified in the respective FTAs or Circular No. 05/2018/TT-BCT .

b.2.3) For goods with a combined origin criterion (e.g., RVC and CC; RVC and CTH): customs officers shall conduct verification in accordance with points b.2.1 and b.2.2 of this section.

b.2.4) For goods with a Specific Process (SP) origin criterion: customs officers shall verify the input materials, production process, and supporting analytical documents against the special processing rules (SP) stipulated in the relevant FTAs or Circular No. 05/2018/TT-BCT to determine whether the goods meet the specific process origin requirements.

c) Verification of compliance with the direct consignment rule as prescribed in the relevant FTAs and Article 18 of Circular No. 33/2023/TT-BTC .

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2. Verification and information validation:

In cases where the documentation is complex, requires clarification, or where exported or imported goods are at risk of origin fraud, or when exported goods exploit Vietnamese origin for illegal transshipment to key markets as identified by the General Department of Customs at different times, customs officers shall, depending on the complexity and the industry sector of the goods under advance ruling application, propose and report to the Division Leader to implement one or more of the following actions:

a) Inspection, review, and verification of origin information declared on prior export or import customs declarations for similar goods to those under the advance origin ruling request;

b) Collection of information (in writing or through electronic systems) regarding the enterprise’s compliance with customs and tax laws, export and import activities, and other relevant data from the operational units of the Customs Department and the Regional Customs Sub-Departments where the enterprise is headquartered or has production and business facilities;

c) For organizations or individuals requesting advance origin rulings without a physical presence in Vietnam, propose that the Customs Department request the applicant to provide additional supporting documents to substantiate the origin of the goods, including information about the manufacturer, detailed production process documents, or product samples as applicable;

d) Propose that the Customs Department communicate (via written correspondence or meetings) with the Ministry of Industry and Trade, the Vietnam Chamber of Commerce and Industry (VCCI), and other relevant agencies regarding information on the goods, enterprises requesting advance rulings (e.g., production processes, applicable origin criteria, enterprises, exported and imported goods that have previously applied for certificates of origin (C/O); previously issued origin of goods; production processes of goods.

dd) For exported goods: In cases of suspected origin fraud, propose and report to the Customs Department to establish an inspection team for on-site verification at the production facility, including a formal notice to the Regional Customs Sub-Department where the organization or individual is headquartered or has production facilities. The notice must clearly state the contents, timeline, and composition of the inspection team. The inspection procedure shall follow the steps outlined in Article 6 of this Procedure.

Article 6. On-site inspection at production facilities (Step 3)

1. The duration of the on-site inspection shall not exceed 10 working days from the date of the inspection notification.

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3. Preparation of Inspection record: The entire inspection process and findings shall be documented in an Inspection record, jointly signed by the legal representative of the manufacturer and the inspection team.

Article 7. Handling the results of review of advance origin ruling application (Step 4)

1. Refusal to issue advance origin ruling:

In cases where the results of the application review or on-site production inspection (if conducted) do not support the declared origin, the customs officer shall propose issuing a written notice of refusal for the advance origin ruling for the exported or imported goods.

If, during the review, it is discovered that the organization or individual has attempted to exploit the advance origin ruling process to legitimize the origin of exported or imported goods, the customs officer shall propose forwarding the information to the risk management unit for further scrutiny, including listing the organization or individual as a high-risk target for subsequent customs inspections.

2. Issuance of advance origin ruling notice for imported or exported goods:

a) If the results of the application review or on-site production inspection (if conducted) are sufficient to establish the origin of the exported or imported goods, the customs officer shall propose to the Division Leader to submit to the Customs Department for issuance of an advance origin ruling notice in the format specified in Form No. 01, Appendix II, enclosed with this Decision.

b) The advance origin ruling notice shall be sent to the applicant, the relevant Regional Customs Sub-Department, and updated on the Customs Department's website.

3. Timeframe for application review, processing, and issuance of advance origin ruling shall follow the provisions in Clause 3, Article 24 of Decree No. 08/2015/ND-CP , as amended by Decree No. 59/2018/ND-CP .

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1. The assigned customs officer shall receive the written objection from the applicant and process it in accordance with the document handling procedures issued by the Customs Department.

If necessary, the Division Leader may assign a different customs officer, other than the one who initially processed the advance origin ruling application, to handle the applicant’s objection.

2. The assigned customs officer shall follow the procedures below:

a) Review the reasons for the applicant’s disagreement with the advance origin ruling;

b) Re-examine the entire file processing procedure for the advance origin ruling, with particular focus on the applicant’s stated reasons for disagreement.

In the case of complex files or where further clarification of the goods is required, the customs officer shall propose and report to the Division Leader to arrange a meeting with the applicant, relevant operational units of the Customs Department, and the Regional Customs Sub-Department where the applicant is headquartered or has production facilities. This may also include meetings or written exchanges with the Ministry of Industry and Trade, the Vietnam Chamber of Commerce and Industry (VCCI), and other relevant agencies to resolve outstanding issues.

3. Proposed resolution:

a) If sufficient evidence supports the correctness of the initial advance origin ruling issued by the Director of the Customs Department, the customs officer shall propose that the Division Leader submit a response to the applicant.

b) If it is concluded that the initial advance origin ruling was incorrect, the customs officer shall propose that the Division Leader submit to the Customs Department for the issuance of a revised or replacement notice for the advance origin ruling.

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Article 9. Cancellation/revocation of advance origin ruling notices

Customs officers shall propose and report to the Division Leader for submission to the Customs Department for the issuance of a cancellation or revocation notice for an advance origin ruling, in the form specified in Form No. 02, Appendix II, enclosed with this Decision, in the following cases:

1. It is discovered, based on document review or received relevant information, that the advance origin ruling application submitted by the organization or individual contains inaccurate or dishonest information;

2. The legal basis for the issuance of the advance origin ruling notice has been amended, supplemented, or replaced.

Chapter III

INSPECTION AND VERIFICATION OF THE ORIGIN OF EXPORTED GOODS

Article 10. Inspection and verification of the origin of exported goods

Customs officers assigned to inspect the customs documentation and physically inspect goods for origin verification shall follow the procedures specified in Article 6 of Circular No. 33/2023/TT-BTC and handle as follows:

1. If the inspection results are consistent with the customs declaration: the customs officer shall record the inspection results in the "Customs Officer Comments" section of the electronic customs system for electronic declarations or on the Inspection record for paper declarations and proceed with customs clearance as prescribed.

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3. In cases where there are reasonable grounds to suspect the origin of exported goods or if there are warning signs of origin fraud or illegal transshipment for goods listed in the notifications issued by the Ministry of Industry and Trade or the Customs Department, the customs officer shall propose to the head of the customs unit where the customs procedures are being processed to request the customs declarant to provide explanations and submit supporting documents. The customs officer shall then proceed with the inspection and handling procedures as stipulated in points (c), (d), (e), and (g), Clause 1, Article 6 of Circular No. 33/2023/TT-BTC , and make recommendations for further action as follows:

a) If the inspection results are consistent with the declared origin, proceed as prescribed in Clause 1 of this Article.

b) If the inspection results are inconclusive, or if the declarant fails to provide adequate explanations or supporting documents, or if the provided explanations/documents are insufficient to substantiate the origin, the customs officer shall propose a shift to physical inspection of the goods.

4. Physical inspection of goods

When conducting a physical inspection of goods, the customs officer shall verify the origin information on the goods/packaging/labels, compare the actual goods with the customs declaration, and review the supporting documents in the customs file. The officer shall then propose handling as follows:

a) If the inspection results are consistent with the declared origin, proceed as prescribed in Clause 1 of this Article.

b) If the inspection results indicate that the declared origin is incorrect and sufficient evidence exists to confirm the true origin, proceed as prescribed in Clause 2 of this Article.

c) If the inspection results are inconclusive, the customs officer shall propose to the head of the customs unit where the clearance is being processed to report the suspicious case to the relevant Regional Customs Sub-Department for further verification at the certifying authority or physical inspection at the production facility of the declarant, as prescribed in points (d) and (e), Clause 1, Article 6 of Circular No. 33/2023/TT-BTC .

5. Verification at the certificate of origin issuing authority, origin verification at the production facility of exported goods, and handling of inspection and verification results shall be carried out in accordance with the provisions of Articles 7, 8, and 9 of Circular No. 33/2023/TT-BTC and Circular No. 39/2018/TT-BCT dated October 30, 2018, issued by the Ministry of Industry and Trade.

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Based on the application file for preferential export tariff rates under the CPTPP/EVFTA/UKVFTA Agreements, as specified in Decree No. 115/2022/ND-CP dated December 30, 2022 (as amended by Decree No. 68/2023/ND-CP dated September 7, 2023); Decree No. 116/2022/ND-CP dated December 30, 2022; and Decree No. 117/2022/ND-CP dated December 30, 2022, and the handling of overpaid taxes as prescribed in Clause 2, Article 131 of Circular No. 38/2015/TT-BTC , as amended by Circular No. 39/2018/TT-BTC , the customs authority where the tax overpayment occurred shall perform the tasks specified in Clause 3, Article 131 of this Circular and follow the procedures set out in the Procedure for tax overpayment handling issued with Decision No. 3394/QD-TCHQ dated December 31, 2021, of the Director of the General Department of Customs (now the Customs Department).

In addition, the assigned customs officers shall carry out the following tasks:

1. Verification of conditions for application of special preferential export tariffs

a) Deadline for submission of application: Documents proving that the goods meet the conditions for special preferential export tariffs must be submitted within one (1) year from the date of registration of the export declaration, as stipulated in the relevant Decrees.

b) Customs officers shall verify the conditions for applying the preferential export tariff schedules specified in the Government's Decrees on the Preferential Export Tariff Schedule and Special Preferential Import Tariff Schedule of Vietnam for the corresponding CPTPP, EVFTA, and UKVFTA Agreements in effect at the time of declaration, including:

b.1) The goods must be imported into the territory of the member countries as specified in the relevant Agreement;

b.2) The transport documents must indicate a final destination within the territory of the member countries under the Agreement;

b.3) The export shipment must have an import customs declaration or an equivalent document for the shipment exported from Vietnam and imported into the territory of the member countries under the Agreement;

b.4) For documents not in Vietnamese or English, the customs declarant must provide a Vietnamese or English translation and shall be responsible for the accuracy of the translation.

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c.1) Loading and unloading locations within the territories of the member countries under the Agreement;

c.2) Names and addresses of the exporter, importer, and consignee;

c.3) Product names, types, HS codes, quantities, weights, and origin;

c.4) Names of the means of transport, loading dates, and dates of arrival at the importing country's border.

2. Handling verification results

Customs officers shall verify the application based on the contents specified in Clause 1 of this Article and proceed as follows:

a) If the application is consistent with the customs documentation and the exported goods meet the conditions for the application of the preferential export tariff schedule, the appropriate tariff rate shall be applied in accordance with the corresponding Preferential Export Tariff Schedule issued with the relevant Decree.

b) If the application is not consistent with the customs documentation, or if the exported goods do not meet the conditions for applying the preferential export tariff schedule, the customs officer shall reject the application and notify the customs declarant in writing.

c) If the customs officer has reason to suspect the authenticity of the information provided by the customs declarant or if there is insufficient basis to confirm that the goods meet the conditions for applying the preferential export tariff schedule, the customs officer shall report to the relevant Regional Customs Sub-Department to request the Customs Department to verify the information with the competent authority in the importing country, following the procedures specified in Clause 3 of this Article. For transport documents, the Regional Customs Sub-Department shall conduct direct verification with the shipping company in the importing country or directly with the shipping company's agent in Vietnam.

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a) Upon receiving a request from the Regional Customs Sub-Department to verify the import customs declaration or an equivalent document for the shipment exported from Vietnam to the territory of a member country under the Agreement, the Customs Department shall send a written request for verification to the relevant authorities or organizations in the importing country, through the designated verification contact point of the importing country.

b) When the Customs Department initiates verification with the relevant authorities or organizations in the importing country, it shall notify the Regional Customs Sub-Department of this verification process, allowing the Regional Customs Sub-Department to actively monitor the case.

c) Handling of verification results:

c.1) Within 5 working days from the date of receiving the verification results from the competent authority in the importing country, the Customs Department shall notify the Regional Customs Sub-Department of the verification results.

c.2) Within 3 working days from the date of receiving the verification results, the Regional Customs Sub-Department shall review the verification results along with the shipment file and handle the case as instructed in Clause 2 of this Article.

Chapter IV

INSPECTION AND VERIFICATION OF THE ORIGIN OF IMPORTED GOODS

Article 12. Verification of origin in cases of exemption from submission of certificates of origin

1. Document verification

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For goods eligible for special preferential treatment under the provisions on exemption from submission of certificates of origin under Free Trade Agreements (FTAs), customs officers shall also verify the declared information in the "Total Invoice Value" field on the electronic customs declaration or the "Value in Foreign Currency" field on the paper customs declaration to confirm whether the goods fall within the value threshold for exemption from the certificate of origin requirement.

2. Handling of document verification results

a) If the verification results are consistent with the declared origin of the goods, the customs officer shall accept the origin declaration submitted by the customs declarant and proceed with the subsequent customs procedures as prescribed.

b) If the customs officer has reasonable doubts about the declared origin on the customs declaration, the officer shall request the customs declarant to provide explanations and supporting documents (if available). Based on the declarant’s explanations, the customs officer shall determine the origin of the imported goods.

If the customs declarant fails to provide explanations or supporting documents, or if the provided explanations and supporting documents are insufficient to substantiate the declared origin, the customs officer shall propose to the head of the customs unit where the customs procedures are being processed to shift the shipment to physical inspection, following the procedures specified in Clause 3 of this Article.

3. Physical inspection of goods

a) When conducting physical inspections of goods, the customs officer shall perform the following:

a.1) Verify the origin information marked on the goods, packaging, or labels, and compare the actual goods with the declared information on the customs declaration and the related documents in the customs file.

a.2) If the physical inspection results are consistent with the declared origin, the customs officer shall accept the declared origin and proceed with the subsequent customs procedures as prescribed.

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c) If there is sufficient evidence to conclude that the shipment has been intentionally split to fall within the value threshold for exemption from submission of certificates of origin, the customs officer shall guide the customs declarant to submit a corrected declaration in accordance with Article 20 of Circular No. 38/2015/TT-BTC , as amended by Clause 9, Article 1 of Circular No. 39/2018/TT-BTC .

Article 13. Verification of origin in cases requiring submission of certificates of origin

1. Verification of declared origin and tracking of back-to-back C/O deduction tracking (Step 1)

a) If the customs declarant submits the certificate of origin (C/O) through the Customs electronic data processing system at the time of customs clearance,

the customs officer shall verify the declared origin information, including the "Country of Origin Code," "Import Tariff Code," and the "Reference Number and Date of Issuance of the Certificate of Origin" as declared in the "Notes" section of the electronic customs declaration, or the "Origin" and "Preferential Treatment" fields on the paper-based customs declaration form. The officer shall also verify the declared information on the certificate of origin in accordance with the requirements set forth in Article 11 of Circular No. 33/2023/TT-BTC .

For imported petroleum products, if the customs declarant has not submitted the certificate of origin at the time of customs clearance and has requested a late submission in accordance with Article 3 of Circular No. 104/2021/TT-BTC dated November 18, 2023, of the Ministry of Finance, the customs officer shall verify the declared late submission request on the customs declaration.

b) If the customs declarant submits a supplementary certificate of origin after the goods have been cleared and released, the customs officer shall verify the validity period of the certificate of origin on the Post-Clearance Additional (AMA) Declaration or the Request for Amendment or Supplement (Form 03/KBS/GSQL), as well as the import customs declaration. This verification shall include cross-checking the supplementary certificate of origin with other origin-related documents in the customs file, such as certificates of origin, commercial invoices, transport documents, advance origin ruling notices, and other relevant documents (if available) to confirm the origin of the imported goods.

c) In cases where the intended use of the imported goods has changed, the customs officer shall verify the certificate of origin information (e.g., reference number, date of issuance) on the original customs declaration (if the certificate of origin was submitted at the time of initial registration) or on the customs declaration reflecting the change of intended use.

d) Monitoring and deduction of certificates of origin:

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Based on the deduction request from the customs declarant, the customs unit managing the bonded warehouse or the customs office where the first import declaration is registered (for shipments imported under a single contract or commercial invoice but in multiple shipments) shall prepare a Deduction Tracking Slip using the form in Appendix VII of Circular No. 33/2023/TT-BTC and notify the customs declarant accordingly.

The customs officer shall guide the customs declarant to declare the Deduction Tracking Slip number, issuance date, and issuing authority on the "Remarks" field of the electronic customs declaration or the "Accompanying Documents" field of the paper customs declaration. For certificates of origin that do not have complete data for verification, in addition to declaring the Deduction Tracking Slip information on the customs declaration, the customs officer shall guide the customs declarant to submit the certificate of origin in electronic form or as scanned copies with digital signatures through the Customs electronic data processing system.

When verifying the customs file, the customs officer shall check and compare the declared quantities on the customs declaration with the quantities recorded on the Deduction Tracking Slip, ensuring proper deduction until the total quantity is exhausted, and make corresponding confirmations on the slip.

2. Verification of certificates of origin (Step 2)

a. Verification of the Certificate of Origin (C/O)

a.1) Acceptance of C/O in the System

Based on the reference number and date of issuance of the C/O declared on the customs declaration, the customs officer shall access the National Single Window, the ASEAN Single Window, or the website of the competent C/O issuing authority to verify the C/O information and update the information in accordance with the specific guidelines for each type of C/O available on the system/portal. This verification shall be conducted in accordance with Article 3 of this Procedure.

a.2) Verification of the format of the C/O

a.2.1) C/O issued through the National Single Window, ASEAN Single Window, or websites of the exporting country’s competent authority:

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- Verify the form name on the C/O, such as "FORM D," "FORM E," "FORM S," "FORM AK," "FORM AJ," to ensure it matches the applicable FTA.

a.2.2) For C/O issued in paper form, submitted to the customs authority as electronic data or paper documents converted into electronic form (scanned copies with digital signature verification) through the Customs electronic data processing system:

- Verify the form type on the C/O, such as "FORM D," "FORM E," "FORM S," "FORM AK," "FORM AJ";

- Verify that all required fields on the C/O are correctly completed in accordance with the relevant FTA;

- Ensure that the language and the back side of the C/O (in the case of paper-based C/Os) comply with the language requirements specified in the relevant FTA and related legal documents (if applicable).

a.3) Verification of C/O contents

a.3.1) Reference number and date of issuance:

- Verify the reference number and date of issuance of the C/O against the reference number and date declared on the customs declaration.

- If the C/O issuing authority has issued a specific format for reference numbers in the exporting country, verify that the reference number on the C/O conforms to this format.

...

...

...

- If the Customs Department has issued specific guidelines on the format for declaring the reference number and date of issuance of certificates of origin, the customs officer shall guide the customs declarant to follow these guidelines. If no such guidelines have been issued, the declaration shall be made in accordance with Clause 1, Article 11 of Circular No. 33/2023/TT-BTC .

a.3.2) For C/Os that do not have complete electronic data for verification, the customs officer shall verify the signature and seal of the issuing authority to ensure that the signature and seal are within their validity period, match the notified specimen, and correspond to the designated issuing office.

Information on the specimen seals of the issuing authorities and the signatures of authorized officers for the issuance of certificates of origin shall be provided by the Customs Department to relevant units, based on the requirements of the applicable Free Trade Agreements (FTAs), to facilitate verification.

If the FTA does not require signature verification, the customs officer shall only verify the validity of the seal on the C/O.

a.3.3) Date of issuance of the C/O The C/O shall be valid for 12 months from the date of issuance. The customs officer shall verify the date of issuance to ensure that the C/O was submitted to the customs authority within its validity period, except for cases where supplementary certificates of origin are permitted in accordance with Article 13 of Circular No. 33/2023/TT-BTC .

a.3.4) Name of the exporter The exporter’s name on the C/O must match the exporter’s name on the import customs declaration and other related documents in the customs file. If the exporter’s name on the C/O differs from the exporter’s name declared on the customs declaration due to a three-party transaction, the customs officer shall verify the information on the third party in accordance with the relevant regulations.

a.3.5) Name of the importer The importer’s name on the C/O must match the importer’s name on the customs declaration. If the importer’s name on the C/O differs from the importer’s name on the customs declaration, this discrepancy is only permissible in cases where the C/O is subject to a deduction system.

a.3.6) Port of loading and name of the transport vehicle

The C/O must include information on the shipment’s route to ensure that the imported goods comply with the direct transport rule as specified in the relevant FTA.

...

...

...

a.3.7) Description of the goods The goods described on the C/O must match the goods declared on the customs declaration and other documents in the customs file. If a single C/O covers multiple items, any issue affecting one item shall not affect the application of special preferential tariff rates for the remaining items on the C/O.

- If the imported goods have the same name, HS code, and origin criteria but differ in size, capacity, model, serial number, or other specifications, and these variations are combined under a single line in Box 7 of the C/O, this shall not affect the validity of the C/O. The customs officer shall verify the C/O and the shipment file (and, if necessary, conduct a physical inspection) to ensure that the name, quantity, and weight of the goods on the C/O match the customs documents and the actual goods (if applicable), in order to determine the appropriate tariff rate.

- In cases where goods have different origin criteria, each item must be separately declared by its specific name and must not be grouped together in Box 7.

a.3.8) HS Code In cases where there is a discrepancy in the HS code classification between the exporting and importing member countries, the customs officer shall proceed as follows:

- If the customs officer has sufficient grounds to determine that the product description on the certificate of origin does not match the product description declared on the import customs declaration, or as specified in the Notice of Classification Analysis or the actual imported goods (if applicable), the customs officer shall propose to the head of the customs unit where the customs procedures are being processed to reject the certificate of origin.

- If the customs officer does not have sufficient grounds to determine that the product description on the certificate of origin matches the product description on the import customs declaration or as specified in the Notice of Classification Analysis or the actual imported goods (if applicable), the customs officer shall handle the case in accordance with Article 16 of Circular No. 33/2023/TT-BTC .

a.3.9) Quantity/weight of goods If the actual quantity or weight of the imported goods is greater or less than the quantity or weight indicated on the certificate of origin, the customs officer shall handle the case in accordance with Clauses 5 and 6, Article 15 of Circular No. 33/2023/TT-BTC .

a.3.10) Commercial invoice For certificates of origin issued with commercial invoices by third parties or from third countries, the customs officer shall verify the information related to the third party or third country on the C/O in accordance with the relevant Free Trade Agreement (FTA) and related legal documents.

a.3.11) Origin criteria

...

...

...

- The customs officer shall determine the applicable origin criteria for the goods based on the HS code specified in the relevant FTA or Decree No. 31/2018/ND-CP , following the procedures specified in Step 2, Article 5 of this Procedure.

a.3.12) C/O issued retroactively

- Verify the presence of the phrase "ISSUED RETROACTIVELY" or "ISSUED RETROSPECTIVELY" on the C/O or the appropriate checkbox marking.

- Cross-check the export date on the bill of lading or other transport documents against the issuance date of the certificate of origin to ensure compliance with the retroactive issuance rules.

- For goods transported by road or river between Vietnam and member countries of the Agreement, such as China, Laos, and Cambodia, the export date shall be considered the date of delivery at the border of the exporting country or the issuance date of the transport document (if available).

If there is no basis to determine the export date as described above, the date of arrival at the first Vietnamese entry border shall be considered the export date.

- For C/Os issued through the National Single Window, ASEAN Single Window, or the websites of the exporting country's competent authorities, the absence or incorrect marking of the retroactive issuance checkbox shall not affect the validity of the C/O.

a.3.13) Back-to-Back C/O

- Verify the format and content of the back-to-back C/O as described in the preceding sections.

...

...

...

a.3.14) Replacement C/O

- Verify the confirmation from the issuing authority (either on the C/O or through a formal notice from the Customs Department) that the certificate of origin was issued as a replacement in accordance with the provisions of the relevant FTA.

- For C/Os issued through the National Single Window, ASEAN Single Window, or the websites of the exporting country's competent authorities, any oversight in not indicating a replacement issuance on the C/O shall not affect its validity.

a.3.15) Corrected C/O verify the corrected information and the confirmation from the C/O issuing authority regarding the corrections made.

b) Verification of self-certified origin documents

b.1) Verification of the form of self-certified origin documents The customs officer shall verify the form of self-certified origin documents applicable under the respective Free Trade Agreements (FTAs).

b.1.1) ASEAN Trade in Goods Agreement (ATIGA)

- Commercial invoices;

- Billing statements;

...

...

...

- Packing lists.

b.1.2) Regional Comprehensive Economic Partnership (RCEP) and Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) No specific form is prescribed for self-certified origin documents. The customs officer shall verify the content of the self-certified origin documents based on the minimum required information.

b.1.3) EU-Vietnam Free Trade Agreement (EVFTA) and UK-Vietnam Free Trade Agreement (UKVFTA)

- Commercial invoices, delivery notes, or other commercial documents containing sufficient information about the goods;

- Other commercial documents may include shipping notes, pro forma invoices, or packing lists. Transport documents, such as bills of lading or airway bills, are not considered commercial documents for this purpose.

b.2) Verification of the content of self-certified origin documents

- Verify the completeness of the mandatory criteria and minimum required information on the self-certified origin documents as specified in the respective FTA.

- Verify the wording of the self-certification of origin statement in accordance with the guidelines provided in the implementation circulars for the respective FTAs that allow self-certification of origin.

- Verify the validity of the CE code for self-certification under the ATIGA and RCEP agreements, the REX code under the EVFTA, and the EORI code under the UKVFTA.

...

...

...

- The method for verifying the information elements on self-certified origin documents is similar to the verification process for C/Os, as described in point (a) of this Article.

c) Verification of advance origin ruling notices

c.1) Verify the advance origin ruling notices in the customs authority’s internal database and on the website of the Customs Department.

c.2) Verify the validity period of the advance origin ruling notices.

c.3) Customs officers shall verify and cross-check to ensure consistency between the information in the advance origin ruling notices and the other documents in the customs file. Key elements to verify include country of origin, production facility, exporter, and other relevant details, as guided in point (a) of this Clause.

3. Verification of origin during physical inspection of imported goods (Step 3)

In cases where a physical inspection is conducted to verify the origin of imported goods, the customs officer shall proceed as follows:

a) Verify the origin information marked on the goods, packaging, or labels against the declared origin information on the customs declaration and the supporting documents in the customs file to ensure consistency and compliance with the provisions of Decree No. 43/2017/ND-CP and Decree No. 111/2021/ND-CP , which amends and supplements certain articles of Decree No. 43/2017/ND-CP on labeling of goods. Special attention should be given to the following cases:

a.1) For imported goods that are liquids, bulk goods, goods not subject to labeling requirements, or goods with labels that do not indicate origin, verify the transport documents in accordance with Circular No. 38/2015/TT-BTC , as amended by Circular No. 39/2018/TT-BTC , based on the mode of transportation, including rail, road, river, sea, air, and transport manifests for inbound and outbound vehicles, to establish the origin of the goods.

...

...

...

b) If necessary, conduct verification of the origin of the components, parts, or raw materials used to manufacture the imported goods, or take product samples for laboratory analysis to verify the accuracy of the declarations made by the customs declarant regarding product names, HS codes, and other details, to establish the origin of the goods.

c) Upon completion of the physical inspection for origin verification, the customs officer shall update the inspection results in the customs declaration and handle the results in accordance with Clause 5 of this Article.

4. Application of the deduction system for certificates of origin

During customs clearance for imported shipments, the customs officer shall verify the consistency between the origin information declared on the customs declaration and the information recorded on the Deduction Tracking Slip.

The customs officer at the import clearance location shall update the deducted quantity on the Deduction Tracking Slip corresponding to the quantity of goods imported into the domestic market.

Once the full quantity of goods covered by the certificate of origin has been imported, the customs unit handling the final import shipment shall consolidate the total quantity of imported goods and confirm that the entire quantity specified in the certificate of origin has been imported, as recorded on the Deduction Tracking Slip.

5. Handling of inspection results (Step 4)

The customs officer handling the import clearance shall verify the declared origin information on the customs declaration, the inspection results for the certificate of origin as specified in Clause 2 of this Article, and cross-check this information against the other origin-related documents in the customs file, advance origin ruling notices, and physical inspection results (if applicable). The customs officer shall proceed as follows:

a) If the origin verification is consistent with the customs file and physical inspection results (if applicable), the customs officer shall accept the certificate of origin, apply the appropriate import tariff rate, verify the other contents of the customs file, and, if consistent, update the inspection results and proceed with the subsequent customs procedures as prescribed.

...

...

...

- For goods specified in point (a), Clause 1, Article 10 of Circular No. 33/2023/TT-BTC: Apply the preferential or standard import tariff rate and proceed with customs clearance as prescribed.

- For goods specified in points (b) and (c), Clause 1, Article 10 of Circular No. 33/2023/TT-BTC: Deny customs clearance and handle the goods in accordance with the relevant legal provisions.

- For goods specified in point (d), Clause 1, Article 10 of Circular No. 33/2023/TT-BTC: Apply the import tariff rates as determined by the Ministry of Industry and Trade and proceed with customs clearance as prescribed.

c) If the information on the certificate of origin is inconsistent with the declarations made by the customs declarant, the supporting documents in the customs file, or the physical inspection results (if applicable), but there is not yet sufficient evidence to reject the certificate of origin, or if there are doubts regarding the origin criteria, the customs officer shall propose that the head of the customs unit handling the clearance review and approve the issuance of a formal notice to the customs declarant, requesting additional explanations or supporting documents to substantiate the declared origin (if available).

c.1) In cases where there are doubts regarding the origin criteria on the certificate of origin, the required supporting documents for verification shall include:

- For WO (Wholly Obtained) and PE (Produced Entirely) Origin Criteria: Information on the manufacturer, place of production, production processes (e.g., farming, breeding, fishing, extraction).

- For CTC (Change in Tariff Classification) Origin Criteria (CC, CTH, CTSH): Import declarations for raw materials, production processes, and lists of raw materials used in production.

- For RVC (Regional Value Content) Origin Criteria: Lists of raw materials used in production, including product names, HS codes, origin of constituent materials, CIF value or equivalent value of the raw materials, production costs, and profit margins.

- For SP (Specific Processing) Origin Criteria: Lists of raw materials used in production and detailed production processes.

...

...

...

- If the customs declarant provides satisfactory explanations and supporting documents that resolve the doubts and provide sufficient evidence to determine the origin, the customs officer shall accept the certificate of origin, apply the appropriate import tariff rate, and proceed with customs clearance as prescribed. If the customs officer determines that the customs declarant has incorrectly declared the origin on the customs declaration, the officer shall request the declarant to amend the origin information in accordance with Clause 4, Article 11 of Circular No. 33/2023/TT-BTC and handle the violation as prescribed

- If the customs declarant fails to provide explanations or supporting documents, or if the provided explanations and supporting documents are insufficient to establish the validity of the certificate of origin or the origin of the imported goods, the customs officer shall handle the case as specified in point (b), Clause 5 of this Article.

- If the validity of the certificate of origin cannot be determined based on the provided explanations and supporting documents, the customs officer shall propose that the relevant Regional Customs Sub-Department conduct a further verification of the certificate of origin in accordance with the procedures specified in Clause 7 of this Article.

6. Rejection of certificates of origin

a) Procedures for rejecting certificates of origin for goods specified in point (b), clause 5 of this Article

a.1) Certificates of origin issued through the National Single Window or ASEAN Single Window

Notify the rejection of the C/O through the National Single Window to the C/O issuing authority in the exporting country. If the notification cannot be sent through the National Single Window, print the C/O from the National Single Window, clearly state the reasons for rejection, and sign and stamp the rejection in Box 4 of the C/O. Return the C/O to the customs declarant and instruct the declarant to contact the exporter to request the issuing authority to handle the matter in accordance with the relevant regulations. If the C/O is not available on the National Single Window, send a written notification to the customs declarant, instructing them to contact the exporter to request the issuing authority to handle the matter in accordance with the relevant regulations.

a.2) For C/Os issued on electronic portals as notified by the competent authority of the exporting country, submitted to the customs authority through the Customs electronic data processing system, including paper-based certificates of origin converted into electronic documents (scanned copies with digital signature verification):

- Request the customs declarant to present the original C/O. Clearly state the reasons for rejection, and sign and stamp the rejection in Box 4 of the certificate of origin.

...

...

...

The list of rejection reasons in English is provided in Appendix III, attached to this Decision.

a.3) Self-certified origin documents Customs officers shall clearly state the reasons for rejection and notify the customs declarant through the electronic customs data system or in writing of the rejection of the self-certified origin document.

b) For certificates of origin under the CPTPP, the procedures for rejecting the certificate of origin shall be carried out in accordance with point (c), Clause 4, Article 15 of Circular No. 33/2023/TT-BTC and the guidelines in this point. Specifically: In cases where verification is required, prior to issuing a decision to reject the certificate of origin, the Customs Department shall notify the importer, exporter, producer, or the competent issuing authority that provided the verification information. The exporter, producer, or competent authority in the exporting country shall have up to 90 days from the date the Customs Department sends the notification to provide or supplement additional information related to the origin of the goods.

7. Verification of the validity of certificates of origin (Step 5)

Within 5 working days from the date of receiving the report and complete supporting documents from the relevant Regional Customs Sub-Department, the Customs Department shall proceed as follows:

a) If there is sufficient basis to resolve the case, the Customs Department shall issue a written guideline or provide information/documents to the Regional Customs Sub-Department to resolve the case within their jurisdiction.

b) If further verification is required with the competent authorities in the exporting country or with related organizations or individuals, the Customs Department shall send a formal request to the competent authorities in the exporting country or the related organizations or individuals to clarify the origin issues.

The timeframe and procedures for verification with the competent authorities in the exporting country, related organizations, or individuals shall be carried out in accordance with Article 19 of Circular No. 33/2023/TT-BTC and the relevant Free Trade Agreement (FTA) provisions.

c) If the competent authorities in the exporting country, related organizations, or individuals provide unclear responses or fail to address the concerns raised by the Customs Department, the Customs Department shall proceed with on-site inspections in the exporting country (in accordance with the investigation and verification procedures for certificates of origin specified in the relevant FTA) and notify the relevant Regional Customs Sub-Department of the findings, allowing them to inform the customs declarant. The procedures for conducting on-site inspections in the exporting country shall include:

...

...

...

c.2) The written notification specified in point (c.1) above shall include the following information:

- The name of the Customs Department issuing the notification;

- The name of the exporter or producer whose production facility will be directly inspected;

- The planned date of the on-site inspection;

- The scope of the proposed inspection, including references to the goods subject to inspection; and

- The names and titles of the officers conducting the inspection.

c.3) Consent for on-site inspection: The Customs Department shall conduct the on-site inspection upon receiving written consent from the exporter or producer whose production facility will be inspected.

If no written consent for the inspection is received from the exporter or producer within 30 days from the date of receiving the notification, the Customs Department may deny the preferential tariff benefits for the products subject to the inspection.

c.4) If the competent authorities in the exporting country request a postponement of the on-site inspection and notify the Customs Department accordingly, the inspection must still be conducted within 60 days from the date of receiving the postponement request. This timeframe may be extended if mutually agreed upon by the Customs Department and the competent authorities in the exporting country.

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...

c.6) Temporary suspension of preferential tariff treatment shall be lifted upon issuance of a written decision under point (c.5) confirming that the inspected products qualify as originating goods.

c.7) The exporter or producer has the right to submit written explanations or provide additional information to substantiate the origin of the goods within 30 days from the date of receiving the origin determination decision. If the products are still found to be non-originating after the additional information is reviewed, the final decision shall be communicated to the competent authorities in the exporting country within 30 days from the date of receiving the explanations or additional information from the exporter or producer.

c.8) The verification process, including on-site inspections in the exporting country, group of countries, or territory, and the issuance of the final verification report, shall be completed within 180 days from the date the Customs Department sends the written verification request, unless a longer verification period is specified in the relevant Free Trade Agreement (FTA) to which Vietnam is a party.

d) Notification of verification status and handling of verification results

d.1) When conducting verification with the competent authorities in the exporting country, the Customs Department shall notify the relevant Regional Customs Sub-Department of the verification request number and date of issuance, allowing the Sub-Department to actively monitor the case and prepare for rejecting the certificate of origin if the verification response is not received within the specified timeframe.

d.2) Within 5 working days from the date of receiving the verification results, the Customs Department shall notify the relevant Regional Customs Sub-Department and/or the customs declarant of the verification outcome:

- If the verification results confirm that the certificate of origin meets the requirements of the customs authority, the certificate shall be accepted.

- If the verification results indicate that the certificate of origin is invalid or does not meet the requirements of the customs authority, the certificate shall be rejected in accordance with the procedures specified in Clause 6 of this Article.

dd) Tax and clearance processing in cases of origin verification for shipments submitting certificates of origin to apply special preferential tariff rates or not yet subject to trade defense measures:

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If a financial guarantee covering the differential tax amount is provided by a financial institution, the goods may be temporarily granted preferential tariff treatment or be exempt from trade remedy tariffs. After receiving the verification results, the customs authority shall update the case status in the electronic system and notify the financial institution to release the tax guarantee.

dd.2) For shipments undergoing post-clearance verification, the customs authority shall apply the import tariff rate in effect at the time of customs clearance.

e) For shipments pending verification of the certificate of origin, the customs officer shall not proceed with customs clearance until the verification results are available.

Chapter V

IMPLEMENTATION

Article 14. Responsibilities of relevant units

1. Regional Customs Sub-Departments

a) Organize and assign customs officers to implement this procedure in coordination with related customs clearance procedures.

b) Address and resolve origin-related issues within the scope of the Sub-Department’s authority.

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...

d) Organize training and professional development on origin determination for customs officers in the subordinate and affiliated customs units.

2. Customs Management and Supervision Division

a) Advisory role to the Customs Department leadership

- Advise the Customs Department leadership on directing, guiding, inspecting, and resolving origin-related issues for Regional Customs Sub-Departments and related organizations and individuals.

- Conduct verification with the competent authorities in the exporting and importing countries, and with related organizations and individuals, regarding certificates of origin and related documents for imported and exported shipments.

- Notify the verification results upon receiving responses from the competent authorities in the exporting or importing countries, or from related organizations or individuals.

- Issue lists of imported and exported goods identified as high-risk for origin fraud.

b) Collaborate with the IT and Customs Statistics Division to develop a database on the origin of goods to provide information to customs units and the business community.

c) Collaborate with internal and external customs units to prepare content and participate in negotiations on origin verification and related issues in Free Trade Agreements (FTAs).

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APPENDIX I

WEBSITES OF COMPETENT AUTHORITIES IN EXPORTING COUNTRIES/DATABASES FOR VERIFYING EXPORTER REGISTRATION FOR SELF-CERTIFICATION OF ORIGIN
(Attached to Decision No. 467/QD-CHQ dated April 29, 2025, by the Director of the Customs Department)

No.

Agreement (Abbreviation)

Verification website

Notes

1

RCEP

https://rcep.sharepoint.com

...

...

...

Verify officer seals and signatures of issuing authorities (if available)

2

ACFTA, RCEP

https:origin.customs.gov.cn

C/O issued by China Customs

3

ACFTA, RECP

http://check.ecoccpit.net

C/O issued by the China Council for the Promotion of International Trade (CCPIT)

...

...

...

ACFTA

https://newepco.dagangnet.com.my/dnex/login

C/O issued by Malaysia

5

AIFTA

https://coo.dgft.gov.in

C/O issued by India

6

EVFTA

...

...

...

7

AJCEP

https://cts.jcci.or.jp/login

C/O issued by Japan

8

VJEPA

9

ATIGA

...

...

...

C/O issued by Cambodia

https://ska.kemendag.go.id/verification-coo

C/O issued by Indonesia

http://newepco.dagangnet.com.my/dnex/dnex_app

C/O issued by Malaysia

https://verificationco.myanmartradenet.com

C/O issued by Myanmar

https://www.ntp-ics.gov.sg/vp/

C/O issued by Singapore

...

...

...

C/O issued by Thailand

http://web.awsc.asean.org

10

VKFTA

https://customs.go.kr/kcs/co/co.do

11

AKFTA

...

...

...

12

VN-EAEU FTA

https://certs.cci.by/verify/check.do?lang= eng&ncert=&nblanka=&datecert

C/O issued by Belarus

https://atameken.kz/ru/services/56-reestr-sertifikatov-o-proishozhdenii-tovara

C/O issued by Kazakhstan

https://verification.tpprf.ru/search/eav/lang Data=en

C/O issued by the Russian Federation

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...

...

UKVFTA

https://www.gov.uk/check-eori-number

EORI number verification

14

EVFTA

https://ec.europa.eu/taxation_customs/dds2/ eos/rex_validation.jsp?Lang=en

REX number verification

15

AANZ

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APPENDIX II

FORMS
(Attached to Decision No. 467/QD-CHQ dated April 29, 2025, by the Director of the Customs Department)

1. Form No. 01 - Notice of Advance origin ruling Result

2. Form No. 02 - Notice of Cancellation/Revocation of the Notice of Advance origin ruling

Form No. 01

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MINISTRY OF FINANCE
CUSTOMS DEPARTMENT
-------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
---------------

No. /TB-CHQ

Hanoi, ………[date]

NOTICE

Regarding the Advance origin ruling Result

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to the Law on Export and Import Duties dated April 6, 2016;

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...

...

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015, of the Government, detailing and guiding the implementation of the Customs Law on customs procedures, inspection, supervision, and customs control, as amended by Decree No. 59/2018/ND-CP dated April 20, 2018;

Pursuant to Decree No. 43/2017/ND-CP dated April 14, 2017, of the Government on labeling of goods, as amended by Decree No. 111/2021/ND-CP dated December 9, 2021;

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

Pursuant to Circular No. 33/2023/TT-BTC dated May 31, 2023, of the Minister of Finance, providing regulations on origin determination for exported and imported goods;

Based on the Advance origin ruling Application No. ... dated ... submitted by (name of organization/individual), tax code ..., and the attached supporting documents;

At the request of the Head of the Customs Management and Supervision Division,

The Director of the Customs Department hereby issues the following advance origin ruling notice:

No.

Product name

...

...

...

Country, manufacturer, exporter

Origin criteria

Origin of goods

...

...

...

This notice is effective from the date of issuance./.

PP. ON BEHALF OF THE DIRECTOR
DEPUTY DIRECTOR

...

...

...

MINISTRY OF FINANCE
CUSTOMS DEPARTMENT
-------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
---------------

No. /TB-CHQ

Hanoi, ………[date]

NOTICE

Regarding the Cancellation/Revocation of the Notice of Advance origin ruling

...

...

...

Pursuant to the Law on Export and Import Duties dated April 6, 2016;

Pursuant to the Law on Foreign Trade Management No. 05/2017/QH14 dated June 12, 2017;

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015, of the Government, detailing and guiding the implementation of the Customs Law on customs procedures, inspection, supervision, and customs control, as amended by Decree No. 59/2018/ND-CP dated April 20, 2018;

Pursuant to Decree No. 43/2017/ND-CP dated April 14, 2017, of the Government on labeling of goods, as amended by Decree No. 111/2021/ND-CP dated December 9, 2021;

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

Pursuant to Circular No. 33/2023/TT-BTC dated May 31, 2023, of the Minister of Finance, providing regulations on origin determination for exported and imported goods;

Based on the Advance origin ruling Notice No. ... dated ... issued by the Director of the Customs Department to ... (name of organization/individual), tax code ...,

the Director of the Customs Department hereby issues the following notice:

1. Cancellation/Revocation of the Advance origin ruling Notice No. ... dated ... issued by the Customs Department for the following goods:

...

...

...

- HS Code:

- Manufacturer/Exporter:

- Country of origin:

2. Reason for Cancellation/Revocation:

This notice is effective from ……………………..

The Director of the Customs Department issues this notice to ... (name of organization/individual) and the relevant Regional Customs Sub-Departments for their information and implementation./.

PP. ON BEHALF OF THE DIRECTOR
DEPUTY DIRECTOR

...

...

...

LIST OF REASONS FOR REJECTION OF CERTIFICATES OF ORIGIN (C/O) IN ENGLISH
(Attached to Decision No. 467/QD-CHQ dated April 29, 2025, by the Director of the Customs Department)

No.

Reason for rejection (Vietnamese)

Reason for rejection (English)

1

C/O cấp thay thế nhưng không đáp ứng quy định về cấp thay thế (thiếu dẫn chiếu số C/O ban đầu)

- No replaced reference C/O number

- Not show the replaced reference C/O number

- The new C/O did not reflect the Ref No and date of the previous one

...

...

...

Tiêu chí xuất xứ không phù hợp (ví dụ: RVC, WO, CTSH, CTH...)

Inappropriate/Wrong/Incorrect origin criteria (for example: RVC, WO, CTSH, CTH...)

3

Dấu, Chữ ký trên C/O không có trong bộ dấu, chữ ký mẫu

- Unrecognised/Illegible signature and stamp

- Incorrect specimen signature and stamp

4

Khai báo trên C/O sai khác với khai báo trên tờ khai và thực tế hàng nhập khẩu (ví dụ: tên hàng, mã số HS, số lượng, trọng lượng ....)

Information discrepancies between C/O with Customs Declaration and imported goods (example: Name of goods/description/quantity/weight...)

...

...

...

Mã số HS trên C/O không đúng với thực tế hàng hóa NK khai trên tờ khai hải quan

HS codes are different between C/O and imported goods

6

C/O được cấp sau nhưng không đánh dấu vào ô “Issued Retroactively”

No tick on box “Issued Retroactively”

7

C/O được cấp sau nhưng đánh dấu vào ô “Issued Retroactively” không đúng quy định

Wrong mark on box “Issued Retroactively”

8

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No verification result within retroactive check time

9

Hàng hóa trên C/O được cấp sai tiêu chí (ví dụ: RVC, WO, CTSH, CTH...)

- Origin criteria(s) is/are not correct

- Goods are not subject to origin criterion in the C/O (example: RVC, WO, CTSH, CTH...)

10

Phụ lục đính kèm C/O không được cấp theo quy định

Illegal annex to C/O

11

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- Country of invoicing not shown in box 7 while third party invoicing.

- C/O was not issued correctly according to rule of third country invoicing

12

C/O mẫu E cấp thay thế (Hiệp định không quy định)

Replaced C/O form E is not allowed

13

Tại ô số 1 C/O mẫu E đứng tên người thừa ủy quyền

Entrusted company in the box 1

14

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No exporter’s signature in the box 11 (C/O form E, D)

15

Trường hợp lô hàng nhập khẩu quá cảnh qua một nước thành viên/không thành viên nhưng hồ sơ hải quan không có vận tải đơn chở suốt, chứng từ vận tải được cấp tại nước xuất khẩu

- Direct consignment without through B/L issuing in the exporting country

- Goods not qualified according to rule of direct transportation

16

Trường hợp hóa đơn bên thứ 3 nhưng C/O không cấp đúng quy định

- Illegal third party invoicing C/O

- Third country invoicing is not issued in accordance with the provision of Agreement

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C/O không đúng thể thức quy định

Incorrect C/O form