Vietnam’s amendments to regulations on origin of goods from February 15, 2024

Vietnam’s amendments to regulations on origin of goods from February 15, 2024

Specifically, Circular No. 44/2023/TT-BCT amends Circular No. 05/2018/TT-BCT as follows: 

- Appendix I enclosed with Circular No. 44/2023/TT-BCT replaces Appendix I on Product Specific Rules prescribed in Clause 2 Article 6 of Circular No. 05/2018/TT-BCT.

- Appendix II enclosed with Circular No. 44/2023/TT-BCT replaces Appendix II on declaration of wholly-obtained exported goods (WO) using materials purchased domestically without VAT invoices prescribed in Point a Clause 1 Article 7 of Circular No. 05/2018/TT-BCT.

- "điểm g đến điểm l khoản 1 Điều 8 Thông tư này" (Points g through l Clause 1 Article 8 of this Circular) replaces "điểm g đến điểm l khoản 1 Điều 7 Thông tư này" (Points g through l Article 7 of this Circular) in Clause 1 Article 9 of Circular No. 05/2018/TT-BCT.

Preferential rules of origin

Article 5 of Circular No. 05/2018/TT-BCT stipulates: 

- The identification of origin of imports or exports for enjoyment of tariff or non-tariff preferences shall comply with treaties to which Vietnam has signed or acceded and relevant legal documents on guidelines for the implementation of these treaties.

- The identification of origin of exports for enjoyment of general tariff preferences and other unilateral preferences shall comply with the rules of origin of importing countries regarding these preferences and regulations of the Ministry of Industry and Trade on guidelines for such rules of origin.

Circular No. 44/2023/TT-BCT comes into force as of February 15, 2024. 

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