8804.00.90 — Other

The agreement sets a general rule for codes outside the annex:

1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if:

a) The goods have a regional value content (RVC) of not less than 40% of the FOB value calculated in accordance with Article 8 of this Circular and the last production process is carried out in a Member State; or

b) Goods of Chapters 25, 26, 28, 29, 31 and 39; Chapters 42 to 49; Chapters 57 to 59; Chapters 61, 62 and 64; Chapters 66 to 71; Chapters 73 to 83; Chapters 86 and 88; and Chapters 91 to 97 of the Harmonized Commodity Description and Coding System using non-originating materials undergo a change in tariff classification at the 4-digit level (CTH), except for headings 29.01, 29.02, 31.05, 39.01, 39.02, 39.03, 39.07 and 39.08, to which the RVC 40% origin criterion applies.

CTHRVC40

Source: Circular No. 12/2019/TT-BCT · Article 7(1)

The agreement sets a general rule for codes outside the annex:

1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if they have an RVC of not less than 40% calculated in accordance with Article 8 of this Circular.

Source: Circular No. 21/2019/TT-BCT · Article 7(1)

The agreement sets a general rule for codes outside the annex:

1. Products referred to in Clause 2, Article 2 are considered originating if:

a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and

b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System.

provided that the last production process is carried out in the territory of the exporting Member State.

CTSH

Source: Circular No. 15/2010/TT-BCT · Article 4(1) of Appendix 1

The agreement sets a general rule for codes outside the annex:

1. For the purposes of paragraph 2 of Article 5 of this Circular, goods shall be considered as originating in a Member State in one of the following cases:

a) The Regional Value Content (RVC) is not less than 40%, calculated according to the formula provided for in Article 8 of this Circular, and the final process of production is performed in that Member State.

b) All non-originating materials used in the production of the goods have undergone a change in tariff classification (CTC) at the four (04)-digit level (change of Heading) of the Harmonized Commodity Description and Coding System in that Member State.

The exporter of each Member State may choose to apply the origin criterion provided for in point a or point b of paragraph 1 of this Article to determine the origin of goods.

CTC

Source: Circular No. 37/2022/TT-BCT · Article 7(1)

The agreement sets a general rule for codes outside the annex:

1. For the purposes of point b clause 1 Article 5 of this Circular, goods not covered by Article 8 of this Circular shall be considered as originating if they have a regional value content (hereinafter referred to as RVC) of at least 40% of the FOB value, or if they have undergone a change in tariff classification at the 4-digit level (hereinafter referred to as CTH) of the Harmonized System.

CTH

Source: Circular No. 49/2025/TT-BCT · Article 7(1)

The agreement sets a general rule for codes outside the annex:

1. For the purposes of Clause 2, Article 2, goods are considered originating in the Member State where the production or processing took place if:

a) The goods have a regional value content (RVC) of not less than forty per cent (40%), calculated in accordance with Article 5; or

b) All the non-originating materials used in the production of those goods undergo a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (that is, a change of heading) of the Harmonized System.

2. Each Member State shall allow the exporter to use either of the criteria provided at Point a, Clause 1 or Point b, Clause 1 of this Article to determine the origin of the goods.

CTC

Source: Circular No. 31/2013/TT-BCT · Article 4(1)

The agreement sets a general rule for codes outside the annex:

1. For the purposes of Clause 2, Article 2, goods are considered originating in a Member State if:

a) The goods have a local value content (hereinafter referred to as “LVC”), calculated in accordance with the formula provided in Article 5, of not less than forty (40) per cent, and the last production process for those goods is carried out in that Member State; or

b) All non-originating materials used in the production of the goods in that Member State have undergone a change in tariff classification (hereinafter referred to as CTC) at the 4-digit level (change of heading) under the Harmonized System.

CTCLVC

Source: Circular No. 10/2009/TT-BCT · Article 4(1) of Appendix 1

The agreement sets a general rule for codes outside the annex:

1. General origin criterion

a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:

- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or

- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.

b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.

CTCLVC

Source: Circular No. 04/2010/TT-BCT · Article 4(1) of Appendix 1