A single rule of origin cannot be applied
Vietnam currently participates in many Free Trade Agreements (FTAs) with major partners and economic regions. Commitments to reduce tariffs open up more opportunities for domestic goods to access international markets. However, to enjoy preferential tariffs, goods must meet corresponding rules of origin and have supporting documentation as stipulated in each agreement.
This is a crucial requirement, as rules of origin vary across different FTAs. Depending on product and market, criteria for determining origin may be based on whether the goods are entirely produced in a member country, a change in tariff classification, meeting regional value content requirements, or undergoing specific processing or manufacturing stages.
With Vietnam-EU Free Trade Agreement (EVFTA), rules of origin are regulated by product group. Circular No.14/2026/TT-BCT dated March 25, 2026, issued by Ministry of Industry and Trade, further refines regulations on origin of goods under the EVFTA, clarifying criteria for purely originating and non-purely originating goods, the mechanism for cumulation of origin, origin certification, inspection and record keeping.
Notably, origin certification mechanism in EVFTA has specific requirements, including a EUR.1 certificate of origin and self-certification of origin from eligible exporters. This requires businesses to not only understand origin criteria but also to be familiar with form of certification applied to their shipment.
Meanwhile, with Comprehensive and Progressive Trans-Pacific Partnership (CPTPP), businesses can access self-certification mechanism for origin as stipulated in the agreement. For Regional Comprehensive Economic Partnership (RCEP), regional cumulation of origin rules creates additional possibilities for using materials from member countries when meeting corresponding conditions. As for Vietnam-UK Free Trade Agreement (UKVFTA), businesses need to comply with regulations on origin criteria and certification documents applicable to UK market.
Thus, for same product, when exporting to EU, the UK or CPTPP markets, businesses may have to apply different criteria and certification mechanisms. Choosing right FTA to benefit from preferential treatment, accurately determining rules of origin, and preparing complete supporting documentation are therefore directly significant to export efficiency.
In reality, difficulties lie not only in understanding regulatory documents. Many businesses use imported raw materials from multiple countries, have production chains involving many stages, or outsource processing to various units. Without control over origin of raw materials, sales documents and production process, businesses will face difficulties in determining whether goods meet origin criteria.
In particular, obtaining a Certificate of Origin (C/O) does not mean that businesses can disregard their responsibility to maintain records and provide explanations. When competent authority of importing country conducts verification, businesses must still provide documentation proving that goods meet declared rules of origin. Therefore, capacity to prove origin needs to be built from production stage, rather than focusing solely on completing documentation when preparing for export.
Improving capacity to prove origin from businesses
Requirement for transparency in origin is becoming increasingly clear in implementation of FTAs. Results of FTA Index 2025, which assesses implementation of free trade agreements at local level, show that there has been an improvement in guiding businesses on rules of origin. According to published survey results, percentage of businesses receiving regular guidance on rules of origin increased by 15.9% compared to 2024.
Notably, FTA Index 2025 survey recorded the opinions of 4,266 businesses involved in import and export activities in 34 provinces and cities. The results show that businesses' support needs extend beyond simply accessing information about the agreements; they are increasingly focused on implementation methods, with training on origin and FTA procedures being a key concern.
These data indicate that gap between commitments in agreements and businesses' ability to apply them still needs to be narrowed. Regarding Certificates of Origin (C/O), information dissemination needs to delve into each product group and market, helping businesses understand applicable origin criteria, determination methods, documentation preparation and responsibilities for document storage.
For businesses, before selecting an export market, they should simultaneously research preferential tariff rates and rules of origin of relevant FTAs. Selection of raw material sources, production organization and establishment of a documentation management system should be carefully considered in accordance with origin criteria of target market. This is a crucial solution to avoid situations where goods have opportunity to benefit from preferential treatment but fail to meet requirements for proving origin.
From a management perspective, C/O issuing authority needs to continue improving quality of guidance and support for businesses in determining origin criteria and completing documentation. Along with streamlining administrative procedures, it is necessary to enhance provision of information on changes in regulations of each FTA, provide guidance on specific cases and promptly address any arising difficulties.
Application of digital technology in searching for rules of origin also needs to be promoted. When businesses can access updated information systems that are easy to search by product and market, process of determining origin criteria will be more convenient, while reducing confusion between agreements. This is also a practical way to support small and medium-sized enterprises (SMEs), which are limited in terms of specialized personnel and access to in-depth consulting.
Results of FTA Index 2025 therefore not only have significance in assessing capacity to implement agreements at local level but also suggest the need to improve quality of support for businesses. When information is fully provided, guidance mechanisms are improved and origin-related issues are addressed promptly, businesses will have more opportunities to proactively meet rules of origin and use Certificates of Origin (C/O) and other appropriate certification documents.

Source: Vitic/ congthuong.vn