PRESCRIBING RULES OF ORIGIN UNDER AGREEMENT ESTABLISHING THE ASEAN-AUSTRALIA-NEW ZEALAND FREE TRADE AREA

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”).

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.

For the purposes of this Circular, the terms below are construed as follows:

1. Aquaculture means the farming of aquatic organisms including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants, from seedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding, or protection from predators.

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:

a) Fuel and energy.

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.

13. Material means any matter or substance used or consumed in the production of goods or physically incorporated into a good or subjected to a process in the production of another good.

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.

1. The following Annexes are enclosed with this Circular:

a) Annex I: Product-Specific Rules.

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.

1. A good shall be treated as an originating good if it meets all other applicable requirements of this Circular and it is either:

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.

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.

d) Goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering, or capturing in a Party.

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.

1. For the purposes of point b clause 1 Article 5 of this Circular, a good shall be considered as not wholly produced or obtained in a Party if it satisfies all applicable requirements of Annex I enclosed herewith.

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.

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.

Labour cost includes wages, remuneration, and other employee benefits.

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.

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.

b) Production undertaken or value added to a non-originating material in the territory of a 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 non-Participating Party as prescribed in this clause.

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.

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.

6. Mere dilution with water or another substance that does not materially alter the characteristics of the goods.

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.

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.

2. Notwithstanding clause 1 of this Article, if the good is subject to a RVC requirement, the value of the accessories, spare parts, tools and instructional or other information materials presented with the good shall be taken into account as originating or non-originating materials, as the case may be, in calculating the RVC of the good.

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.

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.

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.

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.

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.

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.

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.

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.

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.

b) a declaration of origin by an approved exporter in accordance with Articles 21 and 25 of this Circular.

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.

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.

b) The exporter knows and understands the rules of origin as set out in this Circular.

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.

c) The issuance date and, if applicable, the expiry date of its approved exporter authorisation.

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.

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.

The C/O Issuing Authority/Body shall carry out proper examination of each application for the C/O to ensure that:

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.

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.

c) be in the English language.

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.

6. Where a C/O has not been issued prior to or at the time of shipment due to involuntary errors or omissions or other valid causes, or has been issued as a replacement of a C/O containing incorrect information, a C/O may be issued retroactively, but no later than 12 months from the date of shipment. In that case, the C/O shall bear the words “ISSUED RETROACTIVELY”.

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.

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.

2. The period of validity of the back-to-back Proof of Origin does not exceed the period of validity of the original Proof(s) of Origin.

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.

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.

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.

5. In case of direct consignment, transit and transshipment, the importer shall demonstrate that the requirements set out in Article 17 of this Circular have been met and provide such evidence on request of the customs authority of the importing Party.

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.

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.

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.

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.

3. The written request referred to in clauses 1 and 2 of this Article shall at a minimum include:

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.

7. The customs authority of the importing Party shall not visit the premises or factory of any exporter or producer in the territory of the exporting Party without written prior consent from the exporter or producer.

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.

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.

b) A Commercial invoice.

c) Transport documents.

d) A packing list.

dd) In the case of storage, storage or customs documents.

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.

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.

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.

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.

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:

a) 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.

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./.