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THE MINISTRY OF INDUSTRY AND TRADE
OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 44/2025/TT-BCT
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Hanoi, July 07, 2025
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CIRCULAR
PRESCRIBING RULES OF ORIGIN UNDER AGREEMENT
ESTABLISHING THE ASEAN-AUSTRALIA-NEW ZEALAND FREE TRADE AREA
Pursuant to the Government's Decree No. 40/2025/ND-CP dated
February 26, 2025 defining the functions, tasks, powers and organizational
structure of the Ministry of Industry and Trade of Vietnam;
Pursuant to the Government’s Decree No. 31/2018/ND-CP dated
March 08, 2018 providing guidelines for implementation of the Law on Foreign
Trade Management regarding origin of goods;
For the purposes of the Agreement establishing the
ASEAN-Australia-New Zealand Free Trade Area (AANZFTA) signed on February 27,
2009 at the 14th Summit held in Thailand between member states of
the Association of Southeast Asian Nations, and Australia and New Zealand; the
Second Protocol to amend the Agreement establishing the ASEAN-Australia-New Zealand
Free Trade Area done at Semarang, Indonesia, on February 14, 2024;
At the request of the Director of the Agency for Foreign
Trade (AFT);
The Minister of Industry and Trade of Vietnam promulgates a
Circular prescribing Rules of Origin under the Agreement establishing the
ASEAN-Australia-New Zealand Free Trade Area.
Chapter I
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Article 1. Scope
This Circular introduces the Rules of origin in the
Agreement establishing the ASEAN-Australia-New Zealand Free Trade Area
(hereinafter referred to as “AANZFTA Agreement”) as amended by the Second
Protocol to amend the Agreement establishing the ASEAN-Australia-New Zealand
Free Trade Area (hereinafter referred to as “Protocol 2”).
Article 2. Regulated entities
This Circular applies to:
1. Certificate of Origin (C/O) Issuing Authorities/Bodies.
2. Traders.
3. Regulatory authorities, organizations and individuals
involved in the origin of imports and exports.
Article 3. Definitions
For the purposes of this Circular, the terms below are
construed as follows:
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2. Back-to-back Proof of Origin means a Proof of
Origin issued by an intermediate Party’s C/O Issuing Authority/Body, approved
exporter, or exporter based on one or more Proof(s) of Origin issued by the
first exporting Party;
3. CIF means the value of the good imported and
includes the cost of freight and insurance up to the port or place of entry
into the country of importation. The valuation shall be made in accordance with
Article VII of the General Agreement on Tariffs and Trade (GATT 1994) and the
Agreement on Customs Valuation.
4. FOB means the free-on-board value of the good,
inclusive of the cost of transport to the port or site of final shipment
abroad. The valuation shall be made in accordance with Article VII of GATT 1994
and the Agreement on Customs Valuation.
5. RVC means regional value content criterion.
6. CTC means change in tariff classification
criterion.
7. Generally Accepted Accounting Principles means
those principles recognised by consensus or with substantial authoritative
support in a Party, with respect to the recording of revenues, expenses, costs,
assets and liabilities; the disclosure of information; and the preparation of
financial statements. These principles may encompass broad guidelines of
general application as well as detailed standards, practices, and procedures.
8. Good means any merchandise, product, article or
material.
9. Identical and interchangeable materials means
materials that are fungible as a result of being of the same kind and
commercial quality, possessing the same technical and physical characteristics,
and which once they are incorporated into the finished product cannot be
distinguished from one another for origin purposes by virtue of any markings or
mere visual examination.
10. Indirect materials means a good used in
the production, testing, or inspection of a good but not physically
incorporated into the good, or a good used in the maintenance of buildings or
the operation of equipment associated with the production of a good, including:
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b) Tools, dies, and moulds.
c) Spare parts and materials used in the maintenance of
equipment and buildings.
d) Lubricants, greases, compounding materials, and other
materials used in production or used to operate equipment and buildings.
dd) Gloves, glasses, footwear, clothing, and safety
equipment and supplies.
e) Equipment, devices and supplies used for testing or
inspecting the goods.
g) Catalysts and solvents.
h) Any other goods that are not incorporated into the good but
whose use in the production of the good can reasonably be demonstrated to be a
part of that production.
11. Party means an ASEAN Member State or
Australia or New Zealand.
12. Intermediate Party means a Party, other than the
exporting Party and the importing Party, through which goods are transported.
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14. Non-originating good or non-originating
material means a good or material that does not qualify as originating
under this Circular.
15. Originating good or originating material
means a good or material that qualifies as originating under this Circular.
16. Packing materials and containers for transportation
means goods used to protect a good during its transportation, different from
those containers or materials used for its retail sale.
17. Producer means a person who grows, mines,
harvests, farms, raises, breeds, extracts, gathers, collects, captures, fishes,
traps, hunts, manufactures, produces, processes or assembles a good.
18. Production means methods of obtaining goods
including growing, mining, harvesting, farming, raising, breeding, extracting,
gathering, collecting, capturing, fishing, trapping, hunting, manufacturing,
producing, processing or assembling.
19. Product-Specific Rules are the rules in Annex I
enclosed herewith that specify that the materials used to produce a good have
undergone a change in tariff classification or a specific manufacturing or
processing operation, or satisfy a regional value content criterion or a
combination of any of these criteria.
20. Proof of Origin means a proof of origin as set
out in Article 20 of this Circular.
Article 4. Certification and examination of origin of goods
in Vietnam
1. The following Annexes are enclosed with this Circular:
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b) Annex II: Minimum Information Requirements for a Proof of
Origin.
c) Annex III: C/O Form AANZ.
d) Annex IV: Continuation Sheet of C/O form AANZ.
dd) Annex V: Exporter declaration on FOB value of goods.
2. Vietnam’s Issuing Authorities/Bodies of C/O Form AANZ are
the Agency for Foreign Trade (affiliated to the Ministry of Industry and Trade
of Vietnam) and organizations assigned by provincial-level People’s Committees.
Issuing Authorities/Bodies of C/O Form AANZ shall follow procedures for
registration of their specimen signatures and specimens of the impressions of
official seals, and notification of any changes therein according to specific
guidelines given by the Agency for Foreign Trade (affiliated to the Ministry of
Industry and Trade of Vietnam). The list of Vietnam's Issuing Authorities/Bodies
of C/O Form AANZ is published on the Electronic Certificates of Origin System
of the Ministry of Industry and Trade of Vietnam (“eCoSys”)
(www.ecosys.gov.vn).
3. Operational procedures for certification and examination
of origin of goods shall conform to the provisions of the Government’s Decree
No. 31/2018/ND-CP dated March 08, 2018, regulations of law on origin of goods
and this Circular.
Chapter II
RULES OF ORIGIN
Article 5. Originating goods
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a) wholly produced or obtained in a Party as provided in
Article 6 of this Circular;
b) not wholly produced or obtained in a Party provided that
the good has satisfied the requirements of Article 7 of this Circular; or
c) produced in a Party exclusively from originating
materials from one or more of the Parties.
2. A good which complies with the origin requirements of clause
1 of this Article will retain its eligibility for preferential tariff treatment
if exported to a Party and subsequently re-exported to another Party.
Article 6. Goods wholly produced or obtained
1. For the purposes of point a clause 1 Article 5 of this
Circular, the following goods shall be considered as wholly produced or
obtained in a Party:
a) Plants and plant goods, including fruit, flowers,
vegetables, trees, seaweed, fungi and live plants, grown, harvested, picked, or
gathered in a Party.
b) Live animals born and raised in a Party.
c) Goods obtained from live animals in a Party.
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dd) Minerals and other naturally occurring substances
extracted or taken from the soil, waters, seabed or beneath the seabed in a
Party.
e) Goods of sea fishing and other marine goods taken from
the high seas, in accordance with international law, by any vessel registered
or recorded with a Party and entitled to fly the flag of that Party.
g) Goods produced on board any factory ship registered or
recorded with a Party and entitled to fly the flag of that Party from the goods
referred to in point e of this clause.
h) Goods taken by a Party, or a person of a Party, from the
seabed or beneath the seabed beyond the Exclusive Economic Zone and adjacent
Continental Shelf of that Party and beyond areas over which third parties
exercise jurisdiction under exploitation rights granted in accordance with
international law.
i) Goods which are waste and scrap derived from production
and consumption in a Party provided that such goods are fit only for the
recovery of raw materials; or used goods collected in a Party provided that
such goods are fit only for the recovery of raw materials.
k) Goods produced or obtained in a Party solely from
products referred to in points a to i of this clause or from their derivatives.
2. For the purposes of this Article, “in a Party” means the
land, territorial sea, Exclusive Economic Zone, Continental Shelf over which a
Party exercises sovereignty, sovereign rights or jurisdiction, as the case may
be, in accordance with international law.
3. “International law” mentioned in clause 2 of this Article
refers to generally accepted international law such as the United Nations
Convention on the Law of the Sea.
Article 7. Goods not wholly produced or obtained
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2. Where Annex I enclosed herewith provides a choice of rule
between a RVC-based rule of origin, a CTC-based rule of origin, a specific
process of production, or a combination of any of these, the producer or
exporter of the good shall be allowed to decide which rule to use in
determining if the good is an originating good.
Article 8. Calculation of regional value content
1. RVC prescribed in clause 2 Article 7 of this Circular
shall be calculated adopting any of the following formulas:
a) Direct formula:
b) Indirect formula:
Where:
AANZFTA Material Cost is the value of originating materials, parts or
produce that are acquired or self-produced by the producer in the production of
the good.
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Overhead cost is the total overhead expense incurred during the production
of the good.
Other costs are the costs incurred in placing the good in the ship or
other means of transport for export including, but not limited to, domestic
transport costs, storage and warehousing, port handling, brokerage fees and
service charges.
Value of Non-Originating Materials is the CIF value at the time of
importation or the earliest ascertained price paid for all non-originating
materials, parts or produce that are acquired by the producer in the production
of the good. Non-originating materials include materials of undetermined origin
but do not include a material that is self-produced.
2. The value of goods under this Circular shall be
determined in accordance with Article VII of GATT 1994 and the Agreement on
Customs Valuation.
Article 9. Cumulative Rules of Origin
1. Goods and materials which comply with the requirements
provided in Article 5 of this Circular, and which are used in another Party as
materials in the production of another good or material, shall be considered as
originating in the Party where working or processing of the finished good or
material has taken place.
2. In addition to clause 1 of this Article, the application
of cumulation shall also be extended to all production undertaken on, and
value-added to, non-originating materials in a Party, which are used in another
Party as materials in the production of another good or material. Such
production undertaken on, or value added to, a non-originating material in the
territory of one or more of the Parties shall contribute towards the
originating content of a good or material for the purpose of determining the
origin of a good or material finished in the territory of a Party, regardless
of whether that production or value added was sufficient to confer originating
status to the material itself.
3. Determination of the origin of a good or material as
prescribed in clause 2 of this Article shall be subject to the following
provisions:
a) Production undertaken or value added to a non-originating
material in the territory of a non-Participating Party as prescribed in this
clause shall not contribute towards the originating content of a good or
material for the purpose of determining the origin of a good or material
finished in the territory of a Participating Party as prescribed in this
clause.
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c) Production undertaken or value added to a non-originating
material in the territory of a non-Participating Party as prescribed in this
clause shall not contribute towards the originating content of a good or
material for the purpose of determining the origin of a good or material
finished in the territory of another non-Participating Party as prescribed in
this clause.
4. The Ministry of Industry and Trade of Vietnam (via the
Agency for Foreign Trade) shall publish the list of Participating Parties as
prescribed in clause 2 of this Article and time of participation on eCoSys and
the web portal of the Ministry of Industry and Trade of Vietnam.
Article 10. Minimal operations and processes
Where a claim for origin is based solely on RVC criterion,
the operations or processes listed below, undertaken by themselves or in
combination with each other, are considered to be minimal and shall not be
taken into account in determining whether or not a good is originating:
1. Ensuring preservation of goods in good condition for the
purposes of transport or storage.
2. Facilitating shipment or transportation.
3. Packaging (excluding “packaging” by the electronics
industry) or presenting goods for transportation or sale.
4. Simple processes, consisting of sifting, classifying,
washing, cutting, slitting, bending, coiling and uncoiling and other similar
operations.
5. Affixing of marks, labels or other like distinguishing
signs on products or their packaging.
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Article 11. De Minimis
1. A good that does not satisfy a CTC requirement pursuant
to Annex I enclosed herewith is nonetheless an originating good if the good
meets all of the other applicable requirements in this Circular and:
a) For a good, other than that provided for in Chapters 50
through 63 of the HS Code, the value of all non-originating materials used in
the production of the good that did not undergo the required CTC does not
exceed ten percent (10%) of the FOB value of the good.
b) For a good provided for in Chapters 50 to 63 of the HS
Code, the weight of all non-originating materials used in its production that
did not undergo the required CTC does not exceed ten percent (10%) of the total
weight of the good, or the value of all non-originating materials used in the
production of the good that did not undergo the required CTC does not exceed ten
percent (10%) of the FOB value of the good.
2. The value of such non-originating materials as prescribed
in clause 1 of this Article shall, however, be included in the value of
non-originating materials for any applicable RVC requirement.
Article 12. Accessories, spare parts, tools and
instructional or other information materials
1. Accessories, spare parts, tools and instructional or
other information materials presented with the good shall be considered part of
that good and shall be disregarded in determining whether all the
non-originating materials used in the production of the originating good have
undergone the applicable CTC, provided that:
a) The accessories, spare parts, tools and instructional or
other information materials presented with the good are not invoiced separately
from the originating good.
b) The quantities and value of the accessories, spare parts,
tools and instructional or other information materials presented with the good
are customary for that good.
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3. Clauses 1 and 2 of this Article do not apply where
accessories, spare parts, tools and instructional or other information
materials presented with the good have been added solely for the purpose of
artificially raising the RVC of that good, provided it is proven subsequently
by the importing Party that they are not sold therewith.
Article 13. Identical and interchangeable materials
The determination of whether identical and interchangeable
materials are originating materials shall be made either by physical
segregation of each of the materials or by the use of Generally Accepted
Accounting Principles of stock control applicable, or inventory management
practice, in the exporting Party.
Article 14. Treatment of packing materials and containers
1. Packing materials and containers for transportation and
shipment of a good shall not be taken into account in determining the origin of
any good.
2. Packing materials and containers in which a good is
packaged for retail sale, when classified together with that good, shall not be
taken into account in determining whether all of the non-originating materials
used in the production of the good have met the applicable CTC requirement for
the good.
3. If a good is subject to a RVC requirement, the value of
the packing materials and containers in which the good is packaged for retail
sale shall be taken into account as originating or non-originating materials,
as the case may be, in calculating the RVC of the good.
Article 15. Indirect materials
An indirect material shall be treated as an originating
material without regard to where it is produced. Its value shall be the cost
registered in the accounting records of the producer of the good.
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All costs shall be recorded and maintained in accordance
with the Generally Accepted Accounting Principles applicable in the Party in
which the goods are produced.
Article 17. Direct consignment, transit and transshipment
An originating good shall retain its originating status as
determined under Article 5 of this Circular if any of the following conditions
has been met:
1. The good has been transported to the importing Party
without passing through any non-Party.
2. The good has transited through one or more non-Parties,
provided that:
a) The good has not undergone subsequent production or any
other operation outside the territories of the Parties other than unloading,
reloading, storing, or any other operations necessary to preserve them in good
condition or to transport them to the importing Party.
b) The good has not entered into commerce or free
circulation in the non-Party.
Article 18. Proof of Origin
A claim that goods are eligible for preferential tariff
treatment shall be supported by a Proof of Origin in accordance with provisions
of Chapter III of this Circular.
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The customs authority may deny a claim for preferential
tariff treatment when:
1. The good does not qualify as an originating good as
prescribed in this Circular.
2. The importer, exporter or producer of the good fails to
comply with any of the relevant requirements of this Circular for obtaining
preferential tariff treatment.
Chapter III
CERTIFICATION AND EXAMINATION OF ORIGIN OF GOODS
Article 20. General requirements regarding operational
certification procedures
1. Originating goods exported from Vietnam to a Party shall
be considered for grant of preferential tariff treatment in the framework of
AANZFTA Agreement if a C/O issued in accordance with this Circular is
presented.
2. Vietnam shall grant preferential tariff treatment in the
framework of AANZFTA Agreement to an originating good imported from a Party on
the basis of a Proof of Origin which may be:
a) a C/O issued by a C/O Issuing Authority/Body in
accordance with Articles 24 and 25 of this Circular.
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3. The declaration of origin specified in point b clause 2
of this Article shall:
a) be in hardcopy, or any other medium, including electronic
format as notified by an importing Party.
b) specify that the good is originating and meets the
requirements laid down in this Circular.
c) contain at least the information set out in Section II
Annex II enclosed herewith.
d) be in the English language, and bear the name and
signature of the certifying person, and the date on which it is issued.
dd) remain valid for 12 months from the date on which it is
issued.
Article 21. Approved exporter
1. The competent authority of the exporting Party shall
provide the authorisation to make declarations of origin for approved exporters
in accordance with its laws and regulations. An approved exporter must meet the
following conditions:
a) The exporter is duly registered in accordance with the
laws and regulations of the exporting Party.
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c) The exporter has a satisfactory level of experience in
export in accordance with the laws and regulations of the exporting Party.
d) The exporter has a record of good compliance, measured by
risk management of the competent authority of the exporting Party.
dd) The exporter, in the case of a trader, is able to obtain
a declaration by the producer confirming the originating status of the good and
the readiness of the producer to cooperate in verification of origin in accordance
with regulations.
e) The exporter has a well-maintained bookkeeping and
record-keeping system, in accordance with the laws and regulations of the
exporting Party.
2. The competent authority of an the exporting Party shall
grant the approved exporter authorisation in writing or electronically, provide
the approved exporter an authorisation code, and promptly provide the
information of the approved exporter in accordance with clause 4 of this
Article.
3. An approved exporter shall complete declarations of
origin only for goods for which it has been allowed to do so and for which it
has all appropriate documents proving the originating status of such goods.
4. The competent authority of an exporting Party shall
promptly include the following information of its approved exporters in the
approved exporter database:
a) The legal name and address of the exporter.
b) The approved exporter authorisation code.
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d) A list of goods subject to the authorisation, at least at
the HS Chapter level.
5. Any change in the items referred to in points a to d
clause 4 of this Article, or withdrawals or suspensions of authorisations, shall
be promptly included in the approved exporter database.
If the competent authority of an exporting Party has
established its own secured website, containing the above information, that is
accessible to the Parties, it shall be not required to provide the information
as mentioned above.
6. The competent authority of the exporting Party shall
monitor the use of the authorisation, including verification of the
declarations of origin by an approved exporter, and withdraw the authorisation
where the conditions referred to in clause 1 of this Article are not met.
7. An approved exporter shall be prepared to comply with
procedures for verification of the originating status of the goods concerned of
the customs authorities of the importing Party, submit all appropriate
documents proving the originating status of the goods concerned, including
statements from the suppliers or producers in accordance with the laws and
regulations of the importing Party as well as the fulfillment of the other
requirements of this Circular.
8. The provisions of this Article apply to the approved
exporters that complete declarations of origin for goods imported to Vietnam
from the Parties.
Article 22. Pre-exportation examination
The producer, or exporter of the good or its authorised
representative shall apply in writing or by electronic means to a C/O Issuing Authority/Body
requesting a pre-exportation examination of the origin of the good to be
exported. The result of the examination, subject to review periodically or
whenever appropriate, shall be accepted as the supporting evidence in issuing a
C/O for the good to be exported thereafter. The pre-exportation examination need
not apply to a good of which, by its nature, origin can be easily determined.
Article 23. Examination of application for C/O
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1. The application for C/O and the C/O are duly completed
and signed by the authorised signatory.
2. The good is an originating good in accordance with Article
5 of this Circular.
3. Other statements in the C/O correspond to appropriate
supporting documents and other relevant information.
4. The information required for the C/O as set out in
Section I Annex II enclosed herewith is provided for the goods being exported.
Article 24. Issuance of C/O
1. The C/O shall comprise one original and two copies.
2. The C/O shall:
a) be in hardcopy, or any other medium, including electronic
format as notified by an importing Party.
b) bear a unique reference number.
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d) bear an authorised signature and official seal of the C/O
Issuing Authority/Body. The signature and official seal may be applied
electronically.
dd) specify that the good is originating and meets the
requirements of this Circular.
e) contain information which meets the minimum information
requirements as set out in Section I Annex II enclosed herewith.
g) specify the relevant origin conferring criteria.
3. The original C/O is to be forwarded by the exporter to
the importer for submission to the customs authority of the importing Party. Copies
shall be retained by the C/O Issuing Authority/Body and the exporter.
4. Multiple goods declared on the same C/O should be
allowed, provided that each good is originating in its own right.
5. In circumstances where c C/O contains incorrect
information, the appropriate C/O Issuing Authority/Body may adopt any of the
following options:
a) Issue a new C/O within 12 months from the date of the
original C/O and invalidate the original C/O. The C/O that is re-issued shall
be valid for no longer than 12 months from the date on which it is issued.
b) Make modifications to the original C/O by striking out
the errors and making any additions or corrections. Any modifications shall be
approved by a person authorised to sign the C/O and certified by the
appropriate C/O Issuing Authority/Body. The modified C/O shall retain its
validity.
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7. In the event of theft, loss or destruction of a C/O, the
producer, exporter or its authorised representative may apply to the C/O
Issuing Authority/Body of the exporting Party for a certified true copy of the
original C/O. The copy shall:
a) be made on the basis of the export documents in their
possession.
b) bear the words “CERTIFIED TRUE COPY”.
c) contain the same C/O reference number and date of
issuance of the original C/O.
d) be issued no later than 12 months from the date of
issuance of the original C/O.
8. A C/O shall remain valid for 12 months from the date on
which it is issued.
Article 25. Back-to-back Proof of Origin
An intermediate Party’s C/O Issuing Authority/Body or approved
exporter may issue a back-to-back Proof of Origin, provided that:
1. One or more valid original Proof(s) of Origin or a
certified true copy of a C/O is presented.
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3. For partial export shipments, the partial export quantity
shall be shown instead of the full quantity of the original Proof(s) of Origin.
4. For consolidated export shipments, the back-to-back Proof
of Origin shall be issued by the intermediate Party and presented to the final
importing Party within the validity period of the earliest expiry date of the
original Proof(s) of Origin.
5. The intermediate Party shall ensure that the total
quantity of goods re-exported under the partial or consolidated export
shipments does not exceed the total quantity of goods of the original Proof(s)
of Origin from the first exporting Party when approving the back-to-back Proof
of Origin.
6. The consignment which is to be re-exported using the back-to-back
Proof of Origin does not undergo any further processing in the intermediate
Party, except for repacking or logistics activities such as unloading,
reloading, storing, consolidation or splitting up of the consignment, or
labelling only as required by the laws and regulations of the importing Party
or any other operations necessary to preserve them in good condition or to
transport them to the importing Party.
7. The back-to-back Proof of Origin contains relevant
information from the original Proof(s) of Origin in accordance with Annex II
enclosed herewith.
8. The verification procedures referred to in Articles 29
and 30 of this Circular shall also apply to the back-to-back Proof of Origin.
Article 26. Third Party Invoicing
1. An importing Party shall not deny a claim for
preferential tariff treatment for the sole reason that the sales invoice was
issued by a company located in a third country other than the AANZFTA exporting
or importing country, provided that the good meets the requirements in this
Circular.
2. The words “SUBJECT OF THIRD COUNTRY INVOICE (name
of the first company issuing the third country invoice)” shall appear on
the C/O.
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1. An importing Party shall grant preferential tariff
treatment to an originating good on the basis of a Proof of Origin.
2. For the purposes of claiming preferential tariff
treatment, an importing Party shall provide that the importer shall:
a) make a declaration in its customs declaration that the
good qualifies as an originating good.
b) have a valid Proof of Origin in its possession at the
time the declaration referred to in point a of this clause.
c) provide an original or a certified true copy of the Proof
of Origin to the importing Party, if required by the importing Party, at the
time of import declaration.
3. The importing Party may not require a Proof of Origin for
the purposes of claiming preferential tariff treatment in any of the following
circumstances:
a) The customs value of the importation does not exceed USD 200
(two hundred) or the equivalent amount in the importing Party’s currency or any
higher amount as the importing Party may establish based on its laws,
regulations or practices.
b) It is a good for which the requirement regarding presentation
of the Proof of Origin has been waived, provided that the importation does not
form part of a series of importations carried out or planned for the purpose of
evading compliance with the importing Party’s laws and regulations governing
claims for preferential tariff treatment under the AANZFTA Agreement.
4. The customs authority of the importing Party may require,
where appropriate, the importer to submit supporting evidence that a good
qualifies as an originating good, in accordance with the requirements of this
Circular.
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6. The following time limits for the presentation of the Proof
of Origin shall be observed:
a) The Proof of Origin must be submitted to the customs
authority of the importing Party within its validity period.
b) Where the Proof of Origin is submitted to the customs
authority of the importing Party after the expiration of the time limit for its
submission, such Proof of Origin shall still be accepted, subject to the
importing Party’s laws and regulations, when failure to observe the time limit
results from force majeure or other valid causes beyond the control of the
importer and/or exporter.
c) The customs authority of the importing Party may accept
such Proof of Origin, provided that the goods have been imported before the
expiration of the time limit of that Proof of Origin.
Article 28. Post-importation claims for preferential tariff
treatment
1. Where a good would have qualified as an originating good
when it was imported into a Party, the importer of the good may apply for a
refund of any excess duties, deposit, or guarantee paid as the result of the
good not having been granted preferential tariff treatment, in accordance with
laws and regulations of the importing Party, on presentation of the following
to the customs authority of that Party:
a) A Proof of Origin and other evidence that the good
qualifies as an originating good.
b) Such other documentation in relation to the importation
as the customs authority may require to satisfactorily evidence the
preferential tariff treatment claimed.
2. The importer shall notify the customs authority of the
importing Party of its intention to claim preferential tariff treatment at the
time of importation.
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1. If the customs authority of the importing Party has
reasonable doubts as to the authenticity or accuracy of the information
included in the Proof of Origin or other documentary evidence, it may:
a) institute retroactive checking measures to establish the
validity of the Proof of Origin or other documentary evidence of origin. Where
it deems appropriate, verification procedures referred to in Article 30 of this
Circular may also apply.
b) request information from the relevant importer of a good
for which preferential tariff treatment was claimed.
c) issue written requests to the C/O Issuing Authority/Body
of the exporting Party for information from the exporter and producer. The
customs authority of the importing Party may also issue written requests
directly to the approved exporter, exporter or producer in Australia or New
Zealand.
2. The recipient of a request for information as prescribed
in clause 1 shall provide the information requested within 90 days from the
date the written request is made.
3. The customs authority of the importing Party shall
provide written advice as to whether the goods are eligible for preferential
tariff treatment to all the relevant parties within 60 days from receipt of
information necessary to make a decision.
Article 30. verification visit in the territory of the
exporting Party
1. Where the customs authority of the importing Party deems
the verification visit in the territory of the exporting Party necessary, it
shall issue a written request to the C/O Issuing Authority/Body of the
exporting Party at least 30 days in advance of the proposed verification visit.
The customs authority of the importing Party may also issue a written request
to undertake a verification visit directly to the approved exporter, exporter
or producer in Australia or New Zealand.
2. If the C/O Issuing Authority/Body of the exporting Party
is not a government agency, the customs authority of the importing Party shall
notify the customs authority of the exporting Party of the written request to
undertake the verification visit.
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a) The identity of the customs authority issuing the
request.
b) The name of the exporter or the producer of the exporting
Party whose good is subject to the verification visit.
c) The date the written request is made.
d) The proposed date and place of the visit.
dd) The objective and scope of the proposed visit, including
specific reference to the good subject to the verification.
e) The names and titles of the officials of the customs
authority or other relevant authorities of the importing Party who will
participate in the visit.
4. The C/O Issuing Authority/Body of the exporting Party
shall notify the exporter or producer of the intended verification visit by the
customs authority or other relevant authorities of the importing Party and
request the exporter or producer to permit the customs authority or other
relevant authorities of the importing Party to visit their premises or factory,
and provide information relating to the origin of the good.
5. The C/O Issuing Authority/Body shall advise the exporter
or producer that, should they fail to respond by a specified date, preferential
tariff treatment may be denied by the customs authority of the importing Party.
6. The C/O Issuing Authority/Body of the exporting Party
shall advise the customs authority of the importing Party within 30 days of the
date of the written request from the customs authority of the importing Party
whether the exporter or producer has agreed to the request for an verification visit.
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8. The customs authority of the importing Party shall
complete any action to verify the origin of the good and make a decision within
150 days of the date of the request to the C/O Issuing Authority/Body under
clause 1 of this Article. The customs authority of the importing Party shall
provide written advice as to whether goods are eligible for preferential tariff
treatment to the relevant parties within 10 days of the decision being made.
9. Parties shall maintain the confidentiality of information
classified as confidential collected in the process of verification and shall
protect that information from disclosure that could prejudice the competitive
position of the person who provided the information. The information classified
as confidential may only be disclosed to those authorities responsible for the
administration and enforcement of origin determination.
Article 31. Suspension of preferential tariff treatment
1. The customs authority of the importing Party may suspend
preferential tariff treatment to a good that is the subject of an origin
verification action under this Circular for the duration of that action or any
part thereof.
2. The importing Party may release the goods to the importer
subject to any administrative measures deemed necessary, provided that they are
not held to be subject to import prohibition or restriction and there is no
suspicion of fraud.
3. In the event that a determination is made by the customs
authority of the importing Party that the good qualifies as an originating good
of the exporting Party, any suspended preferential tariff treatment shall be
reinstated.
4. When the destination of any goods exported to a specified
Party is changed after their export from the exporting Party, but before
clearance by the importing Party, the exporter, producer or its authorised
representative shall apply in writing for a new C/O for the goods changing
destination. The application for a new C/O shall include the original C/O
relating to the goods.
5. For the purpose of implementing point b clause 2 Article
17 of this Circular, where transportation is effected through the territory of
any non-Party, the importer shall submit the following documents upon request
by the customs authority of the importing Party:
a) A Proof of Origin.
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c) Transport documents.
d) A packing list.
dd) In the case of storage, storage or customs documents.
Article 32. Minor discrepancies and errors
The customs authority of an the importing Party shall
disregard minor discrepancies or errors, such as slight discrepancies between
documents, omissions of information, typing errors or protrusions from the
designated field, provided that these minor discrepancies or errors do not
create doubt as to the originating status of the good.
Article 33. Record keeping
1. The C/O Issuing Authority/Body, producer, exporter,
importer and their authorised representatives maintain for a period of not less
than 03 years after the date of exportation or importation, as the case may be,
all records relating to that exportation or importation which are necessary to
demonstrate that the good for which a claim for preferential tariff treatment
was made qualifies for preferential tariff treatment. Such records may be in
electronic form.
2. Information relating to the validity of the Proof of
Origin shall be furnished upon request of the importing Party by an official or
person authorised to sign the Proof of Origin and certified by the appropriate
C/O Issuing Authority/Body, exporter or producer.
3. Any information communicated between the Parties
concerned shall be treated as confidential and shall be used for the validation
of Proofs of Origin purposes only.
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Originating goods which are in the process of being
transported from the exporting Party to the importing Party, or which are in
temporary storage in a bonded area in the importing Party, should be accorded
preferential tariff treatment if they are imported into the importing Party on
or after the date of entry into force of the AANZFTA Agreement, subject to the
submission of a C/O issued retroactively to the customs authority of the
importing Party and subject to laws, regulations or administrative practices of
the importing Party.
Chapter IV
IMPLEMENTATION
Article 35. Implementation organization
1. Administrative or interpretative matters relating to the
implementation of the Rules of Origin Chapter which has been unanimously agreed
upon by the Parties successively or by means of reports of meetings of the
Sub-Committee on Rules of Origin (SC-ROO), the Committee on Trade in Goods
(CTG) and FTA Joint Committee (FJC) within the meaning of the AANZFTA Agreement
shall be considered as the basis for implementation by C/O Issuing
Authorities/Bodies and customs authorities.
2. The contents in clause 1 of this Article shall be
notified to C/O Issuing Authorities/Bodies and customs authorities.
Article 36. Implementation
1. This Circular comes into force from August 22, 2025.
2. The following Circulars shall cease to have effect from
the effective date of this Circular, except the cases prescribed in clauses 3
and 4 of this Article:
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b) The Circular No. 07/2020/TT-BCT dated March 30, 2020 of
the Minister of Industry and Trade of Vietnam providing amendments to the
Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Ministry of
Industry and Trade of Vietnam prescribing Rules of Origin under the Agreement
Establishing the ASEAN–Australia –New Zealand Free Trade Area.
c) The Circular No. 02/2024/TT-BCT dated January 15, 2024 of
the Minister of Industry and Trade of Vietnam providing amendments to the
Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Ministry of
Industry and Trade of Vietnam prescribing Rules of Origin under the Agreement
Establishing the ASEAN–Australia –New Zealand Free Trade Area.
3. The C/O Issuing Authorities/Bodies and customs
authorities shall continue applying provisions of the Circulars in points a, b,
c clause 2 of this Article to the goods imported from/exported to the Parties
for which the Protocol 2 does not yet enter into force until the Ministry of
Industry and Trade of Vietnam makes a Notification as prescribed in clause 4 of
this Article. The list of Parties for which the Protocol 2 has entered into
force is notified by the Ministry of Industry and Trade of Vietnam according to
clause 4 of this Article.
4. The Ministry of Industry and Trade of Vietnam (via the
Agency for Foreign Trade (AFT)) shall notify the List of Parties and time of
entry into force of the Protocol 2 for such Parties on eCoSys and the web
portal of the Ministry of Industry and Trade of Vietnam.
5. If any legislative documents referred to in this Circular
are amended, supplemented or superseded, the new ones shall apply./.
PP. MINISTER
DEPUTY MINISTER
Nguyen Sinh Nhat Tan
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