Determination of origin 2024
What is the origin of the goods?
Origin of goods is the country, group of countries, or territory where the entire goods are produced or where the final basic processing of the goods is performed in the case of multiple countries, groups of countries, or regions. territory participating in the production process of that good (according to Clause 1, Article 3 - Decree No. 31/2018/ND-CP)
Certificate of origin of goods
Certificate of origin is a document or form with equivalent legal value issued by an agency or organization belonging to the country, group of countries, or territory exporting goods based on relevant regulations and requirements. regarding origin, clearly indicating the origin of the goods (According to Clause 4, Article 3 - Decree No. 31/2018/ND-CP)
The certificate of origin of goods is submitted to the customs authority to enjoy preferential tariff and non-tariff regimes applied according to international treaties that Vietnam has signed or acceded to.
Related documents
- Decree No 31/2018/ND-CP March 8, 2018 of the Government detailing the Law on Foreign Trade Management on goods origin;
- Decree No 08/2015/ND-CP January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control; Decree No 59/2018/ND-CP April 20, 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015/ND-CP of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control;
- Circular No. 39/2018/TT-BCT regulating inspection and verification of goods origin
- Circular No. 38/2018/TT-BTC regulations on verification of origin of exported and imported goods
Circular No. 05/2018/TT-BCT regulating the origin of goods
