PRESCRIBING RULES OF ORIGIN UNDER THE COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT BETWEEN THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIET NAM AND THE GOVERNMENT OF THE UNITED ARAB EMIRATES

This Circular introduces the Rules of Origin under the Comprehensive Economic Partnership Agreement (CEPA) between the Government of the Socialist Republic of Viet Nam (“Viet Nam”) and the Government of the United Arab Emirates (“UAE”) (hereinafter referred to as “Agreement").

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” refers to 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, inter alia, regular stocking, feeding, or protection from predators.

2. “Change in tariff classification” means a change at the two-digit, four-digit, or six-digit level of the Harmonized Commodity Description and Coding System (“Harmonized System”).

3. “Competent authority” refers to:

a) For Viet Nam, the Ministry of Industry and Trade or any other agency notified by the Ministry of Industry and Trade from time to time.

b) For the UAE, the Ministry of Economy or any other agency notified or designated by the Ministry of Economy from time to time.

4. “Consignment” means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such document, by a single invoice.

5. “Customs authority” refers to:

a) For Viet Nam, the Department of Customs under the Ministry of Finance of Vietnam.

b) For the UAE, the Federal Authority for Identity, Citizenship, Customs and Port Security.

6. “Customs value” refers to the value as determined in accordance with Customs Valuation Agreement.

7. “Exporter” means a person, located in the exporting Party, that is exporting the goods to the other Party and is able to prove the origin of the exported goods. The exporter may be the manufacturer or the person that carries out the export formalities.

8. "Fungible materials” refers to goods or materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product.

9. “Generally accepted accounting principles” refers to the recognised consensus or substantial authoritative support in the territory of 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 standards may encompass broad guidelines of general application as well as detailed standards, practices and procedures.

10. “Good” refers to any article of trade including materials and products.

11. “Manufacture” refers to any kind of working or processing, including assembly or specific operations.

12. “Material” refers to any ingredient, raw material, compound or part used in the production of a good.

13. “Non-originating goods” or “non-originating materials” refers to goods or materials that do not qualify as originating in accordance with this Circular.

14. “Originating goods” or “originating materials” refers to goods or materials that qualify as originating in accordance with this Circular.

15. “Product” refers to that which is obtained by growing, raising, mining, harvesting, fishing, aquaculture, trapping, hunting, extracting or manufacturing, even if it is intended for later use in another manufacturing operation.

16. “Production” refers to methods of obtaining products, including growing, raising, mining, harvesting, fishing, aquaculture, trapping, hunting, manufacturing, processing, assembling.

17. “Party” refers to Viet Nam or the UAE.

18. “Non-party” refers to any country or territory other than Viet Nam or the UAE.

1. The following Annexes are enclosed with this Circular:

a) Annex I: Product-Specific Rules.

b) Annex II: C/O - Form UAE-VN.

c) Annex III:  Origin Declaration made out by an approved exporter.

d) Annex IV: Statement of Origin made out by any exporter.

2. Vietnam’s issuing authorities/bodies of C/O Form UAE-VN are the Agency for Foreign Trade (AFT) (affiliated to the Ministry of Industry and Trade of Vietnam) and provincial-level People’s Committees. Issuing Authorities/Bodies of C/O Form UAE-VN shall follow procedures for registration of their specimen signatures and specimens of the impressions of their 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 UAE-VN 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, and other administrative procedures in relation to the issuance of C/O Form UAE-VN 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.

Goods shall be deemed to be originating in the territory of a Party, if:

1. The goods are wholly obtained in the territory of that Party in accordance with Article 6 hereof.

2. Goods are not wholly obtained in the territory of that Party, provided that the goods have undergone sufficient working or processing there in accordance with Article 7 hereof.

3. Goods are produced in the territory of that Party exclusively from originating materials.

For the purposes of clause 1 Article 5 of this Circular, the following shall be deemed to be wholly obtained or produced in the territory of a Party:

1. Plants and plant products grown, collected or harvested there.

2. Live animal born or raised there.

3. Products obtained from animals alive there.

4. Mineral products or natural resources extracted or taken from that Party’s soil, subsoil, waters, seabed or beneath the seabed.

5. Products obtained by hunting, trapping, collecting, capturing, fishing or aquaculture conducted there.

6. Products of sea fishing and other marine products taken from outside the territorial waters of the Parties by a vessel registered, recorded, listed or licensed with a Party and flying its flag.

7. Products made on board a factory ship registered, recorded, listed or licensed with a Party and flying its flag, exclusively from products referred to in clause 8 of this Article.

8. Products, other than products of sea fishing and other marine products, taken or extracted from the seabed, ocean floor or the subsoil of the continental shelf or the exclusive economic zone of any of the Parties, by a Party or a person of a Party provided that that Party or that person of a Party has the right to exploit such seabed, ocean floor, or subsoil in accordance with international law.

9. Used goods collected there, provided that such goods are fit only for the recovery of raw materials.

10. Wastes or scraps resulting from utilisation, consumption, or manufacturing operations conducted there.

11. Products produced or obtained there exclusively from products referred to in clauses 1 through 10 of this Article, or from their derivatives, at any stage of production.

1. For the purposes of clause 2 Article 5 of this Circular, a good shall be considered to have undergone sufficient working or processing and shall be deemed to be originating in the territory of a Party when the good satisfies any of the following:

a) A Change in Tariff Heading (CTH), which means that all non-originating materials used in the production of the good have undergone a change in HS tariff classification at the 4-digit level.

b) A Qualifying Value Content (QVC) not less than 35% of the Ex-Works Price.

QVC is the qualifying value content of a good, expressed as a percentage (%). QVC shall be calculated as follows:

Ex-Works Price is the price paid for the good ex-works to the manufacturer in the Party in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the good obtained is exported.

V.N.M (Value of Non-originating Materials) means the customs value at the time of importation of the non-originating materials used inclusive freight and insurance costs incurred in transporting the material to the importation port in the territory of the importing Party or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party. Where the producer of a good acquires non-originating materials in the territory of the Party where the producer is located, the value of such materials shall not include freight, insurance, packing costs and any other costs incurred in transporting the material from the supplier’s warehouse to the producer’s location.

2. Notwithstanding clause 1 of this Article, a good that falls within the classifications included in Annex I enclosed herewith shall satisfy the specific rule pertaining to it detailed therein.

If a good which has acquired originating status in the territory of a Party in accordance with Article 7 of this Circular is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

1. An originating good of a Party which is used in the processing or production in the territory of the other Party as material for finished goods shall be deemed as a material originating in the territory of the latter Party where the working or processing of the finished goods has taken place.

2. An originating good of a Party that does not undergo processing beyond the insufficient working or processing operations listed in Article 11 of this Circular in the other Party shall retain its originating status of the former Party.

1. A good which does not satisfy a change in tariff classification requirement will also be considered as an originating good if the value of all non-originating materials that are used in the production of the good and that do not undergo the applicable change in tariff classification does not exceed 20% of the Ex-Works Price of the good.

2. The value of non-originating materials referred to in clause 1 of this Article shall be included in V.N.M for any applicable Qualifying Value Content requirement.

1. “Simple” generally describes an activity which does not need special skills, machines, apparatus or equipment specially produced or installed for carrying out the activity.   However, handcrafts items made by artisans like embroidery, pottery, handwoven blankets, handmade jewelry, and quilts stitched by hand are not to be considered as simple operations.

2. “Simple mixing” generally describes an activity which does not need special skills, machine, apparatus or equipment specially produced or installed for carrying out the activity. 

3. Whether or not the requirements of Article 7 of this Circular are satisfied, a good shall not be considered to be originating in the territory of a Party if the following operations are undertaken exclusively by itself or in combination in the territory of that Party:

a) Slaughter of animals.

b) Operations to ensure the preservation of products in good condition during transport and storage such as drying, freezing, ventilation, chilling and like operations.

c) Sifting, washing, simple cutting, slitting, bending, coiling or uncoiling, sharpening, simple grinding, slicing.

d) Cleaning, including removal of oxide, oil, paint or other coverings.

dd) Simple painting and polishing operations.

e) Simple testing or calibration.

g) Simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and packaging operations.

h) Simple mixing of goods, whether or not of different kinds.

i) Simple assembly of parts of products to constitute a complete good or disassembly of products into parts.

k) Simple changes of packing, unpacking or repacking operations, and breaking up and assembly of consignments.

l) Affixing or printing marks, labels, logos and other like distinguishing signs on goods or their packaging.

m) Husking, partial or total bleaching, polishing and glazing of cereals and rice.

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

4. All the operations carried out in the territory of the exporting Party on a given product shall be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of clause 3 of this Article.

In order to determine whether a good is an originating good, the following material used in its production shall be treated as originating material:

1. Energy and fuel.

2. Plant and equipment.

3. Machines and tools.

4. Other materials or goods used in the production, testing or inspection of a good and do not enter and which are not intended to enter into the final composition of the good.

1. Accessories, spare parts, tools, and instructional or other information materials delivered with a good that form part of the good’s standard accessories, spare parts, tools, and instructional or other information materials shall be regarded as a part of the good, and shall be disregarded in determining whether or not all the non-originating materials used in the production of the originating goods undergo the applicable change in tariff classification, provided that:

a) The accessories, spare parts, tools, and instructional or other information materials are classified with and not invoiced separately from the 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 the good.

2. For goods that are subject to a Qualifying Value Content requirement, the value of the accessories, spare parts, tools and instructional or other information materials shall be taken into account as originating or non-originating materials, as the case may be, in calculating the Qualifying Value Content of the goods.

1. Each Party shall provide that packaging materials and containers in which a good is packaged for retail sale, if classified with the good, according to Rule 5 of the General Rules for the Interpretation of the Harmonized System, shall be disregarded in determining whether all the non-originating materials used in the production of the good undergo the applicable change in tariff classification.

2. If the good is subject to a Qualifying Value Content requirement, the value of such packaging materials and containers shall be taken into account as originating or non-originating materials, as the case may be, in calculating the Qualifying Value Content of the good.

The unit of qualification for the application of the provisions of this Circular shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.

1. When a product composed of a group or assembly of articles is classified under a single heading, the whole group or assembly shall constitute the unit of qualification.

2. When a consignment consists of a number of identical products classified under a single tariff line, each product shall be taken individually into account when in determining whether it qualifies as an originating good.

Packaging materials and containers for transportation and shipment are disregarded in determining whether a good is originating.

1. The determination of whether fungible goods or materials are originating shall be made through physical segregation of each good or material, or, in case of any difficulty, through the use of any inventory management method, such as averaging, last-in, first-out, or first-in, first out, recognised in the generally accepted accounting principles of the Party in which the production is performed, or otherwise accepted by the Party in which the production is performed.

2. An inventory management method selected under clause 1 of this Article for particular fungible goods or materials shall continue to be used for those fungible goods or materials throughout the fiscal year of the Party that selected the inventory management method.

Sets, as defined in the General Rules for the Interpretation of the Harmonized System, shall be regarded as originating when all component goods are originating.  When a set is composed of originating and non-originating goods, the set as a whole shall be regarded as originating, provided that the customs value of non-originating goods does not exceed 20% of the Ex-Works Price of the set.

1. The conditions for acquiring originating status set out in Article 5 of this Circular must be fulfilled without interruption in the territory of the Party concerned. “Territory” includes free zones and export processing zones established under the laws of each Party, within its territory.

2. Where originating goods exported from the territory of a Party to a non-party, return to the exporting Party, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

a) The returning goods are the same as those exported.

b) They have not undergone any operation beyond that necessary to preserve them in good condition while in that non-party or while being exported.

1. An originating good retains its originating status if the good has been transported directly to the importing Party without passing through the territory of a non-party.

2. The originating goods retain their originating status if in transit or stored in a temporary warehousing through one or more non-parties, provided that the goods:

a) Remained under customs control in the territory of the non-party or non-parties of transit or storage and they are not intended for trade, consumption, use or employment in the non-party or non-parties where the goods were in transit.

b) Have not undergone any operation there other than unloading, reloading, adding or affixing labels to ensure compliance with specific domestic requirements of the importing Party or the non-party or non-parties of transit, split from bulk carried out under customs supervision in the nonparty or non-parties of transit or storage or any operation required to keep them in good condition.

3. An importer shall, upon request, supply appropriate evidence to the customs authorities of the importing Party demonstrating that the goods remained under customs supervision in the country or countries of transit or storage. Evidence that the conditions set out in clause 1 of this Article have been fulfilled shall be supplied to the customs authorities of the importing Party by the production of:

a) Any single through transport documents, that meet international standards and that proves that the goods were directly transported from the exporting Party through the non-party where the goods are in transit to the importing Party.

b) A certificate issued by the customs authorities of the non-party where the goods were in transit which contains an exact description of the goods, the date and place of loading and re-loading of the goods in that non-party and the conditions under which the goods were placed.

c) In the absence of any of the documents specified in point a and point b of this clause, any other documents that will prove the direct shipment.

Goods produced or manufactured in an export processing zone, economic zone or free zone situated in the territory of a Party shall be considered as originating goods in that Party when exported to the other Party provided that the treatment or processing is in conformity with the provisions of this Circular and supported by a proof of origin.

1. Goods originating in the territory of the UAE shall, on importation into the territory of Viet Nam, benefit from preferential tariff treatment under the Agreement upon submission to the customs authorities of any of the following proofs of origin:

a) A C/O issued in accordance with Article 23 hereof.

b) An Origin Declaration made out by an approved exporter in accordance with Article 24 of this Circular.

c) A Statement of Origin made out using the form in Annex IV enclosed herewith by any exporter where the value of the originating goods concerned does not exceed the equivalent of USD 500 (five hundred). However, this shall be subject to the condition that the importation does not form part of a series of importations which the customs authority of Viet Nam reasonably considers to have been carried out or planned for the purpose of evading compliance with the laws of Viet Nam.

2. Goods originating in the territory of Viet Nam shall, on importation into the territory of UAE, benefit from preferential tariff treatment under the Agreement on the basis of any of the following proofs of origin:

a) a C/O issued in accordance with Article 23 hereof.

b) A Statement of Origin made out using the form in Annex IV enclosed herewith by any exporter where the value of the originating goods concerned does not exceed the equivalent of USD 500 (five hundred). However, this shall be subject to the condition that the importation does not form part of a series of importations which the customs authority of the UAE reasonably considers to have been carried out or planned for the purpose of evading compliance with the laws of the UAE.

Within 03 working days from the date of issue of an Origin Declaration (or Statement of Origin), an exporter of Viet Nam shall declare and publish the Origin Declaration (or Statement of Origin) and other documents related to the consignment as prescribed in points c to h clause 1 Article 15 of the Decree No. 31/2018/ND-CP on eCoSys (www.ecosys.gov.vn).

3. A proof of origin shall be completed in the English language and shall remain valid for 01 year from the date on which it is issued or made out for the purposes of obtaining preferential tariff treatment and may be submitted within that period to the customs authorities of the importing Party.

1. A C/O Form UAE-VN:

a) shall be in standard A4 white paper in accordance with the attached form set out in Annex II enclosed herewith.

b) shall comprise 01 original and 02 copies. The original shall be forwarded by the producer or exporter to the importer for submission to the customs authority of the importing Party. The duplicate shall be retained by the competent authority of the exporting Party. The triplicate shall be retained by the producer or exporter.

c) may cover one or more goods under one consignment.

d) shall be in a printed format or such other medium including electronic format.

dd) shall be in a paper format or electronic format issued by a C/O issuing authority/body of the exporting Party or exchanged by an electronic system (Electronic Data Origin Exchange System).

2. Each C/O shall bear a unique serial reference number separately given by each C/O issuing authority/body.

3. A C/O shall bear an official seal of the competent authority of the exporting party. The official seal may be applied electronically.

4. In case the official seal is applied electronically, a C/O authentication mechanism, such as QR code or a secured website, shall be included in the C/O for the C/O to be deemed as an original copy.

1. The provisions of this Article shall apply to the approved exporters that make out origin declarations for goods imported to Vietnam from the UAE.

2. The customs authorities or competent authorities of the UAE shall authorise any exporter (hereinafter referred to as “approved exporter”) to make out Origin Declarations for their goods in accordance with the laws of the UAE.

3. The customs authorities or competent authorities of the UAE shall share or publish the list of approved exporters and periodically update it.

4. An Origin Declaration shall be made out by the approved exporter by typing, stamping or printing the declaration on the invoice, the delivery note or another commercial document which describes the products concerned in sufficient detail to enable them to be identified. The declaration may also be hand-written; if the declaration is hand-written, it shall be written in permanent ink in legible printed characters.

1. The exporter, or their authorised representative shall submit an application in paper form or electronic application for C/O, to the competent authority of the exporting Party in accordance with the domestic laws and regulations of the exporting Party.

2. The exporter applying for the issuance of a C/O shall be prepared to submit at any time, at the request of the competent authority of the exporting Party, all appropriate documents proving the originating status of the goods concerned, as well as the fulfillment of the other requirements of this Circular.

3. The competent authority shall, to the best of its competence and ability, carry out proper verification to ensure that:

a) The application for C/O and the C/O are duly completed and signed by the authorised signatory.

b) The origin of the good is in conformity with the provisions of this Circular.

c) HS Code, description, gross weight or other quantity and value conform to the goods to be exported.

1. C/O Form UAE-VN shall be issued prior to or at the time of shipment.

2. In exceptional cases 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, the C/O may be issued retrospectively but with a validity no longer than 01 year from the date of shipment, in which case it is necessary to indicate “ISSUED RETROSPECTIVELY” in the appropriate field as detailed in Annex II enclosed herewith.

3. The competent authority of the exporting Party shall consider issuing a C/O retrospectively for the goods which are either in transit or are in the territory of Viet Nam or the UAE in temporary storage under customs control. The C/O issued retrospectively by the competent authority of the exporting Party together with documents, showing that the goods have been transported directly in accordance with the provisions of Article 20 of this Circular, shall be submitted to the customs authorities of the importing Party, within 06 months from the date of entry into force of the Agreement, provided that the goods comply with the provisions of this Circular.

The certified true copy of the original C/O shall be endorsed with an official signature and seal and bear the words “CERTIFIED TRUE COPY” and the date of issuance of the original C/O in appropriate field as detailed in Annex II enclosed herewith. The certified true copy of a C/O shall be issued within the same validity period of the original C/O.

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing Party, dismantled or non-assembled goods within the meaning of Rule 2(a) of the General Rules for the Interpretation of the Harmonized System are imported by installments, a single proof of origin for such goods can be submitted to the customs authorities provided that the said goods are covered by a single commercial invoice.

In case of an erroneous C/O, the C/O issuing authority/body shall not be allowed to make either erasures or superimposition on the C/O. Any alterations shall be made by issuing a new C/O to replace the erroneous one. The reference number of the corrected C/O should be indicated in the appropriate field on the newly issued C/O as detailed in Annex II enclosed herewith. The validity of the replacement C/O will be the same as the original.

1. The discovery of minor discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs authority of the importing Party for the purposes of carrying out the formalities for importing the goods shall not ipso-facto invalidate the proof of origin, if it does in fact correspond to the goods submitted.

2. Obvious formal errors, such as typing errors, on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

1. The customs authority in the importing Party shall not deny a claim for preferential tariff treatment only for the reason that the invoice was issued in a third country (non-party) and not by the exporter or producer of a good in the exporting Party provided that the good meets the requirements in this Circular.

2. The exporter of the goods shall indicate “non-party invoicing” and such information as name and country of the company issuing the invoice shall appear on the C/O in the appropriate field as detailed in Annex II enclosed herewith or, in the case of an origin declaration made out by an approved exporter in accordance with Annex III enclosed herewith, on the origin declaration.

3. For further clarity, the exporter needs not to be the person (the seller) that issues the commercial invoice for the consignment. The seller can be located in the territory of a non-party.

1. The customs authority of the importing Party may deny a claim for preferential tariff treatment in accordance with its laws and regulations, where:

a) The good does not meet the requirements of this Circular.

b) The importer, exporter or producer of the good failed to comply with any of the relevant requirements of this Circular.

c) The customs authority or competent authority of the importing Party has not received sufficient information from the importer to determine that the good is originating.

d) The competent authority or customs authority of the exporting Party does not comply with the requirements of origin examination and verification in accordance with this Circular.

2. If the customs authority of the importing Party denies a claim for preferential tariff treatment, it shall, upon request by the importer, provide its reasons for the decision in writing to the importer.

3. Upon being communicated the grounds for denial of preferential tariff treatment, the importer may, within the period provided for in the custom laws of the importing Party, file an appeal against such decision with the appropriate authority under the customs laws and regulations of the importing Party.

1. Subsequent examinations and verifications of Proofs of Origin shall be carried out at random or whenever the customs authority of the importing Party has reasonable doubts as to the authenticity of such documents, the originating status of the goods concerned or the fulfillment of the other requirements of this Circular.

2. For the purposes of implementing clause 1 of this Article, the customs authority or the competent authority of the importing Party, as the case may be, shall send a verification request to the competent authority of the exporting Party by e-mail or any other means that records receipt, including a copy of the proof of origin and the reasons for the inquiry. Any other document and information obtained suggesting that the information given on the proof of origin is incorrect shall be sent in support of the request for origin examination and verification.

3. The examination and verification shall be carried out by the competent authority of the exporting Party. For this purpose, this competent authority shall have the right to carry out inspections at the exporter’s or producer’s premises, to call for any evidence, check the exporter’s and the producer’s records, or any other check considered appropriate related to origin and according to the procedures of the domestic legislation of the exporting Party.

4. The customs authority or the competent authority of the importing Party, as the case may be, requesting the verification shall be informed of the results of this examination or verification within 06 months of the date of the receipt of the verification request. These results must indicate clearly whether the documents are authentic and whether the goods concerned can be considered as originating and fulfill the other requirements of this Circular.

5. If the customs authority or the competent authority of the importing Party, as the case may be, receives no reply within the established period or if the reply does not contain sufficient information regarding the authenticity of the proof of origin or the originating status of the goods, or if the reply determines that the goods were not originating or that the proofs of origin were not authentic, the customs authority or the competent authority, as the case may be, may deny preferential tariff treatment to the goods covered by the proof of origin which is subject to verification.

1. The manufacturer, producer or exporter retain, for a period not less than 5 years from the date of issuance of the proof of origin, or a longer period in accordance with its domestic laws and regulations, all supporting records necessary to prove that the goods for which the proof of origin was issued were originating.

2. The importer shall retain, for a period not less than 5 years from the date of importation of the goods, or a longer period in accordance with its domestic laws and regulations, all records to prove that the goods for which preferential tariff treatment was claimed were originating.

3. The competent authority or the C/O issuing authority/body retain, for a period not less than 5 years from the date of issuance of the proof of origin, or a longer period in accordance with its domestic laws and regulations, all supporting records of the application for the proof of origin.

4. The records referred to in Clause 1, Clause 2 and Clause 3 of this Article may be maintained in any medium that allows for prompt retrieval, including but not limited to, digital, electronic, optical, magnetic, or written form.

1. Administrative or interpretative matters relating to the implementation of the Rules of Origin which have been unanimously agreed by means of reports of meetings of the Joint Committee on Implementation of the Agreement or Sub-Committee on Customs and Rules of Origin within the meaning of the 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 by the Ministry of Industry and Trade of Vietnam and the Ministry of Finance of Vietnam.

3. If any legislative documents referred to in this Circular are amended, supplemented or superseded, the new ones shall apply.

1. This Circular comes into force from May 05, 2026.

2. C/O issuing authorities/bodies shall consider issuing C/O Form UAE-VN retroactively in accordance with the provisions of this Circular for Vietnam’s exported goods from February 03, 2026.

3. Customs authorities shall accept the proofs of origin issued or made out in accordance with provisions of this Circular for considering the granting of the preferential tariff treatment under the Agreement for shipments whose import declarations are registered from February 03, 2026 onwards./.