List of Vietnam Law
Circular No. 124/2026/TT-BTC dated August 22, 2026 of the Ministry of Finance of Vietnam on addition of Clause 10 to Article 15 of the Circular no. 33/2023/TT-BTC dated May 31, 2023 of the Minister of Finance of Viet Nam prescribing determination of origin of imports and exports
Date: 8/22/2026
|
THE MINISTRY OF FINANCE OF VIET NAM
---------- |
THE SOCIALIST REPUBLIC OF VIET NAM
Independence-Freedom-Happiness ----------------- |
|
No. 124/2026/TT-BTC
|
Hanoi, August 22, 2026
|
CIRCULAR
ADDITION OF CLAUSE 10 TO ARTICLE 15 OF THE CIRCULAR NO. 33/2023/TT-BTC DATED MAY 31, 2023 OF THE MINISTER OF FINANCE OF VIET NAM PRESCRIBING DETERMINATION OF ORIGIN OF IMPORTS AND EXPORTS
Pursuant to the Law on Customs No. 54/2014/QH13, as amended by the Law No. 71/2014/QH13, the Law No. 35/2018/QH14, the Law No. 07/2022/QH15 and the Law No. 133/2025/QH15;
Pursuant to the Law on Import and Export Duties No. 107/2016/QH13;
Pursuant to the Law providing amendments to Law on Bidding, Law on Public-Private Partnership Investment, Law on Customs, Law on Value-added Tax, Law on Export and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of Public Property No. 90/2025/QH15;
Pursuant to the Law on Foreign Trade Management No. 05/2017/QH14;
Pursuant to the Government’s Decree No. 08/2015/ND-CP providing specific provisions and guidance on enforcement of the Law on Customs with respect of customs procedures, examination, supervision and control procedures, as amended by the Decree No. 167/2025/ND-CP;
Pursuant to the Government’s Decree No. 31/2018/ND-CP providing guidelines for implementation of the Law on Foreign Trade Management regarding origin of goods;
Pursuant to the Government’s Decree No. 86/2025/ND-CP elaborating some Articles of the Law on Foreign Trade Management regarding trade remedies;
Pursuant to the Government’s Decree No. 37/2026/ND-CP elaborating and providing measures and guidelines for implementation of the Law on Quality of Products and Goods;
Pursuant to the Government’s Decree No. 29/2025/ND-CP defining functions, tasks, powers and organizational structure of the Ministry of Finance of Viet Nam, as amended by the Government’s Decree No. 166/2025/ND-CP;
At the request of the Director General of the Department of Viet Nam Customs;
The Minister of Finance of Viet Nam hereby promulgates a Circular on addition of Clause 10 to Article 15 of the Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Minister of Finance of Viet Nam prescribing determination of origin of imports and exports.
Article 1. Clause 10 Article 15 is added after clause 9 Article 15 as follows:
“10. The examination of proof of origin of imports shall be carried out on a risk-management basis.“
Article 2. Effect
1. This Circular comes into force from August 22, 2026.
2. During the implementation of this Circular, if any legislative documents referred to herein are amended, supplemented or superseded, the new ones shall apply./.
|
|
PP. MINISTER
DEPUTY MINISTER (Signed and sealed) Nguyen Duc Chi (This translation is for reference only)
|
