Circular No. 24/2026/TT-BCT

CIRCULAR

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

Pursuant to the Government's Decree No. 40/2025/NĐ-CP providing for the functions, tasks, powers and organisational structure of the Ministry of Industry and Trade, as amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP;

Pursuant to the Government's Decree No. 31/2018/NĐ-CP detailing the Law on Foreign Trade Management regarding origin of goods;

Pursuant to the Government's Decree No. 146/2025/NĐ-CP providing for the delegation and decentralisation of powers in the field of industry and trade;

In implementation of the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Viet Nam and the Government of the United Arab Emirates signed on 28 October 2024;

At the proposal of the Director of the Import-Export Department;

The Minister of Industry and Trade promulgates the Circular providing for the Rules of Origin of goods under the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Viet Nam and the Government of the United Arab Emirates.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides for the Rules of Origin of goods under the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Viet Nam and the Government of the United Arab Emirates (hereinafter referred to as the Agreement).

Article 2. Subjects of application

This Circular applies to:

1. Agencies and organisations issuing Certificates of Origin (C/O).

2. Traders.

3. Agencies, organisations and individuals involved in the origin of exported and imported goods.

Article 3. Interpretation of terms

For the purposes of this Circular, the following terms shall be 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. “Change in tariff classification” means a change at the two-digit, four-digit or six-digit level of the Harmonised Commodity Description and Coding System.

3. Competent authority:

a) In respect of Viet Nam, the Ministry of Industry and Trade or another agency notified by the Ministry of Industry and Trade from time to time.

b) In respect of the United Arab Emirates, the Ministry of Economy or another agency notified or authorised to issue by the Ministry of Economy from time to time.

4. “Consignment” means products which are sent together from an exporter to a consignee or which are covered by a single transport document evidencing the carriage from the exporter to the consignee, or by a single invoice where there is no transport document.

5. Customs authority:

a) In respect of Viet Nam, the Customs Department - the Ministry of Finance.

b) In respect of the United Arab Emirates, the Federal Authority for Identity, Citizenship, Customs and Port Security.

6. “Customs value” means the value determined in accordance with the Agreement on Customs Valuation.

7. “Exporter” means an individual or organisation located in the exporting Member State who exports goods to another Member State and is able to prove the origin of the exported goods. The exporter may be the producer or the person carrying out the export procedures for the goods.

8. “Identical and interchangeable materials” means goods or materials of the same kind and of the same commercial quality, possessing the same technical and physical characteristics, and which, once incorporated into the finished product, cannot be distinguished from one another.

9. “Generally accepted accounting principles” means the accounting principles recognised or permitted to be applied in the territory of a Member State with respect to the recording of revenues, expenses, assets and liabilities, the disclosure of information and the preparation of financial statements. These principles may include broad guidelines of general application as well as detailed standards, practices and procedures.

10. “Goods” means any commercial item, including materials and products.

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

12. “Material” means any ingredient, raw material, component or part used in the production of goods.

13. “Non-originating goods” or “non-originating materials” means goods or materials which do not satisfy the rules of origin of goods provided for in this Circular.

14. “Originating goods” or “originating materials” means goods or materials which satisfy the rules of origin of goods provided for in this Circular.

15. “Product” means items obtained by growing, raising, mining, harvesting, fishing, aquaculture, trapping, hunting, extraction or manufacture, even if such product is subsequently used in another production process.

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

17. “Member State” means Viet Nam or the United Arab Emirates.

18. “Non-Member State” means a country other than Viet Nam or the United Arab Emirates.

Article 4. Provisions on the certification and verification of origin of goods in Viet Nam

1. Promulgated together with this Circular are the following Appendices:

a) Appendix I: Product Specific Rules.

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

c) Appendix III: Form of declaration by an approved exporter.

d) Appendix IV: Form of declaration by any exporter.

2. The agencies and organisations of Viet Nam issuing C/O form UAE-VN are the Import-Export Department (the Ministry of Industry and Trade) and provincial-level People's Committees. The registration of specimen signatures and specimen seals by the agencies and organisations issuing C/O form UAE-VN and the updating of these specimens shall comply with the guidance of the Import-Export Department (the Ministry of Industry and Trade). The list of agencies and organisations of Viet Nam issuing C/O form UAE-VN shall be updated through the electronic certificate of origin management and issuance system of the Ministry of Industry and Trade (the eCoSys System) at www.ecosys.gov.vn.

3. The process of certification and verification of origin of goods and the administrative procedures relating to the issuance of C/O form UAE-VN shall comply with the Government's Decree No. 31/2018/NĐ-CP of 8 March 2018 detailing the Law on Foreign Trade Management regarding origin of goods, the regulations of law on origin of goods and the provisions of this Circular.

Chapter II

DETERMINATION OF THE ORIGIN OF GOODS

Article 5. Originating goods

Goods shall be considered as originating in the territory of a Member State if such goods:

1. Are wholly originating in the territory of that Member State as provided for in Article 6 of this Circular.

2. Are not wholly originating in the territory of that Member State, provided that such goods have undergone sufficient working or processing operations as provided for in Article 7 of this Circular.

3. Are produced in the territory of that Member State exclusively from originating materials.

Article 6. Wholly originating goods

For the purposes of clause 1 of Article 5 of this Circular, goods shall be considered as wholly originating in or wholly produced in the territory of a Member State in the following cases:

1. Plants and plant products grown, gathered or harvested in the territory of that Member State.

2. Live animals born or raised in the territory of that Member State.

3. Goods obtained from live animals in the territory of that Member State.

4. Minerals or natural resources extracted or obtained from the soil, subsoil, waters, seabed or beneath the seabed of that Member State.

5. Goods obtained from hunting, trapping, collecting, capturing, fishing or aquaculture in the territory of that Member State.

6. Marine products and other products taken from the sea outside the territorial waters of the territory of a Member State by vessels registered, recorded, listed or licensed in a Member State and flying the flag of that Member State.

7. Goods produced on board a vessel registered, recorded, listed or licensed in a Member State and flying the flag of that Member State, exclusively from the goods referred to in clause 8 of this Article.

8. Goods, other than marine products and other products taken from the sea, obtained or extracted from the seabed, the ocean floor or the subsoil beneath the continental shelf or the exclusive economic zone of any Member State, by a Member State or by an individual or organisation of a Member State, provided that such Member State or such individual or organisation of a Member State has the right to exploit that seabed, ocean floor or subsoil in accordance with the provisions of international law.

9. Used articles obtained in the territory of that Member State, provided that such goods are fit only for the recovery of raw materials.

10. Waste or scrap obtained from use, consumption or production in the territory of that Member State.

11. Goods produced or obtained in the territory of that Member State exclusively from the goods referred to in clauses 1 to 10 of this Article or from their derivatives arising in the production process.

Article 7. Sufficient working or processing operations

1. For the purposes of clause 2 of Article 5 of this Circular, goods shall be considered as having undergone sufficient working or processing operations and as originating in the territory of a Member State if such goods satisfy one of the following conditions:

a) Change in tariff classification at Heading level (CTH) means that all non-originating materials used in the production of the goods must undergo a change in tariff classification at the 4-digit level.

b) The Qualifying Value Content (QVC) is not lower than 35% of the ex-works price.

QVC is the Qualifying Value Content of the goods, expressed as a percentage (%). QVC is calculated as follows:

The ex-works price is the price paid for the goods ex-works to the producer in the Member State where the last working or processing operation is carried out, provided that such price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the goods are exported.

V.N.M is the customs value at the time of importation of the non-originating materials used, including the costs of transport and insurance incurred in transporting the materials to the port of importation in the territory of the importing Member State or, where this value is not known and cannot be ascertained, the first ascertainable price of the materials in the exporting Member State. Where the producer of the goods purchases non-originating materials in the territory of the Member State in which the producer is located, the value of such materials shall not include freight, insurance, packing costs and any other costs incurred in transporting the materials from the supplier's warehouse to the producer's premises.

2. Notwithstanding clause 1 of this Article, goods classified in Appendix I promulgated together with this Circular must satisfy the specific rules detailed in that Appendix.

Article 8. Intermediate goods

Where goods originating in the territory of a Member State in accordance with Article 7 of this Circular are used in the production of another product, the conditions applicable to that other product shall not apply to the goods used as materials, and no account shall be taken of the non-originating materials that have been used in the production of such goods.

Article 9. Accumulation

1. Goods originating in a Member State which are used as materials for a finished product processed or produced in the territory of the other Member State shall be considered as materials originating in the Member State where the working or processing of the finished product is carried out.

2. Goods originating in a Member State which have undergone only simple working or processing operations as provided for in Article 11 of this Circular in the other Member State shall retain the origin of the original Member State.

Article 10. De Minimis

1. Goods which do not satisfy the change in tariff classification rule shall nevertheless be considered as originating if the value of all the non-originating materials used in the production of the goods which do not undergo a change in tariff classification does not exceed 20% of the ex-works price of such goods.

2. The value of the non-originating materials referred to in clause 1 of this Article shall still be included in V.N.M when the Qualifying Value Content criterion is applied.

Article 11. Simple working or processing operations

1. “Simple” means an activity which requires neither special skills nor machines, apparatus or equipment especially produced or installed to carry out that activity. Handicraft items made by artisans, such as embroidery, pottery, textile blankets, handmade jewellery and hand-stitched quilts, shall not be considered simple working operations.

2. “Simple mixing” means an activity which requires neither special skills nor machines, apparatus or equipment especially produced or installed to carry out that activity.

3. Even where Article 7 of this Circular is satisfied, goods shall not be considered as originating in a Member State if the following working or processing operations are carried out, individually or in combination, in that Member State:

a) Slaughtering of animals.

b) Preserving operations to ensure that the goods remain 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 the removal of oxide, oil, paint or other coverings.

đ) Simple painting and polishing operations.

e) Simple testing or calibration.

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

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

i) Simple assembly of parts of a product to constitute a complete product, or disassembly of a product into its parts.

k) Simple change of packaging, removal of packaging or repacking, and the splitting up and assembly of consignments.

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

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

n) Dilution with water or with another substance which does not materially alter the characteristics of the goods.

4. All the operations carried out in the exporting Member State shall be taken into account in determining whether the production or working of a product is considered a simple working or processing operation as provided for in clause 3 of this Article.

Article 12. Neutral elements

In determining the origin of goods, the following neutral elements used in the production of the goods shall be considered as originating:

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 the goods and not incorporated into the final goods.

Article 13. Accessories, spare parts and tools

1. Accessories, spare parts, tools and instructional or other informational materials presented with the goods that form part of the standard accessories, spare parts, tools and instructional or other informational materials of the goods shall be considered as part of the goods and shall not be taken into account in determining whether all the non-originating materials used in the production of the originating goods satisfy the change in tariff classification criterion, on two conditions:

a) The accessories, spare parts, tools and instructional or other informational materials presented with the goods are not invoiced separately from the goods.

b) The quantities and value of the accessories, spare parts, tools and instructional or other informational materials presented with the goods are customary for the goods.

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

Article 14. Packaging materials and containers for retail sale

1. Packaging materials and containers for retail sale, when classified together with the goods under Rule 5 of the Harmonised System, shall not be taken into account in determining whether all the non-originating materials used in the production of the goods satisfy or do not satisfy the change in tariff classification criterion.

2. Where the goods are subject to the Qualifying Value Content criterion, the value of the packaging materials and containers for retail sale shall be taken into account as originating or non-originating, as the case may be.

Article 15. Unit of qualification for the origin of goods

The unit of qualification for the origin of goods is a particular product which is considered as the basic unit when classified under the Harmonised System.

1. Where a product consists of a group or assembly of articles classified under a single heading, the whole group or assembly shall constitute the unit of qualification for the origin of goods.

2. Where a consignment consists of a number of identical products classified under a single tariff line, each product shall be considered individually in determining whether the goods are originating or non-originating.

Article 16. Packaging materials and containers for transport

Packaging materials and containers used for the transport of goods shall not be taken into account in determining the origin of the goods.

Article 17. Identical and interchangeable goods or materials

1. The determination of the origin of identical and interchangeable goods or materials shall be made through the physical separation of each of the goods or materials or, in the 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 Member State in which the production is carried out or otherwise accepted by that Member State.

2. The inventory management method referred to in clause 1 of this Article for identical and interchangeable goods or materials shall continue to be used for those identical and interchangeable goods or materials throughout the fiscal year of the Member State that has selected that inventory management method.

Article 18. Sets of goods

A set of goods as provided for under the General Rules of the Harmonised System shall be considered as originating when all the component goods of the set are originating. Where a set consists of both originating and non-originating goods, the set shall be considered as originating if the customs value of the non-originating goods does not exceed 20% of the ex-works price of that set.

Article 19. Principle of territoriality

1. The provisions of Article 5 of this Circular must be fulfilled entirely and without interruption in the territory of a Member State. “Territory” includes free zones and export processing zones established within the territory in accordance with the regulations of each Member State.

2. Where originating goods are exported from the territory of a Member State to a Non-Member State and are subsequently re-imported into the exporting Member State, they shall be considered as non-originating, unless it can be demonstrated to the customs authority that:

a) The re-imported goods are the same goods as those exported.

b) The re-imported goods have not undergone any operation beyond that necessary to preserve them in good condition while in storage in the Non-Member State or while being exported.

Article 20. Transit and transhipment

1. Goods shall retain their origin if they are transported directly to the importing Member State without transiting the territory of a Non-Member State.

2. Goods shall retain their origin if they are transited or temporarily stored in one or more Non-Member States, provided that the following conditions are satisfied:

a) The goods remain under the supervision of the customs authority in the territory of the one or more Non-Member States where the goods are transited or stored and are not intended for trade, consumption, use or exploitation in the one or more Non-Member States where the goods are transited.

b) The goods do not undergo any operation other than unloading, loading, adding or affixing labels as required by the importing Member State or by the one or more non-Member States of transit, the splitting up of large consignments under the supervision of the customs authority in the one or more Non-Member States of transit or storage, or any operation necessary to preserve the goods in good condition.

3. The importer shall produce documents as required by the customs authority of the importing Member State to demonstrate that the goods remained under the supervision of the customs authority in the country of transit or storage. The documents demonstrating compliance with clause 1 of this Article which must be provided to the customs authority of the importing Member State include:

a) Any through transport document meeting international standards and demonstrating that the goods were transported directly from the exporting Member State through the Non-Member State where the goods were transited to the importing Member State.

b) A certificate issued by the customs authority of the Non-Member State where the goods were transited, describing precisely the goods, the dates and places of loading and reloading of the goods in that Non-Member State and the condition of the goods.

c) Other documents demonstrating that the consignment was transported directly, in the absence of the documents referred to in points a and b of this clause.

Article 21. Export processing zones, economic zones or free trade zones

Goods produced in an export processing zone, economic zone or free trade zone in the territory of a Member State shall be considered as originating in that Member State when the goods are exported to the other Member State, provided that they satisfy the provisions of this Circular and are accompanied by a proof of origin.

Chapter III

CERTIFICATION AND VERIFICATION OF THE ORIGIN OF GOODS

Article 22. General provisions on the mechanism for certification of origin of goods

1. Goods originating in the territory of the United Arab Emirates which are imported into Viet Nam shall enjoy tariff preferences under the Agreement upon submission to the customs authority of one of the following proofs of origin:

a) A C/O issued in accordance with Article 23 of this Circular.

b) A self-certification of origin document issued by an approved exporter in accordance with Article 24 of this Circular.

c) An origin declaration issued by the exporter for an originating consignment with a value not exceeding USD 500 (five hundred United States dollars) in the form prescribed in Appendix IV to this Circular. However, that consignment is not part of a series of successive consignments of imports which the customs authority of Viet Nam suspects to have been arranged or planned for the purpose of evading compliance with the laws of Viet Nam.

2. Goods originating in Viet Nam imported into the United Arab Emirates shall be granted preferential tariff treatment under the Agreement where one of the following proofs of origin is available:

a) A C/O issued in accordance with Article 23 of this Circular.

b) An origin declaration issued by the exporter for an originating consignment with a value not exceeding USD 500 (five hundred United States dollars) in the form prescribed in Appendix IV to this Circular. However, that consignment is not part of a series of successive consignments of imports which the customs authority of the United Arab Emirates suspects to have been arranged or planned for the purpose of evading compliance with the laws of the United Arab Emirates.

Within 03 working days from the date of issuance of the origin declaration, the Vietnamese exporter shall declare and upload the origin declaration and the documents relating to the exported consignment as prescribed from point c to point h of clause 1 Article 15 of Decree No. 31/2018/NĐ-CP on the Electronic Certificate of Origin Management and Issuance System of the Ministry of Industry and Trade at www.ecosys.gov.vn.

3. A proof of origin shall be made out in English, shall be valid for 01 year from the date of issuance and shall be submitted to the customs authority of the importing Member State within that period in order to be granted preferential tariff treatment.

Article 23. C/O form UAE-VN

1. A C/O form UAE-VN shall satisfy the following conditions:

a) It is made out on A4-size white paper in the form prescribed in Appendix II to this Circular.

b) It comprises 01 original and 02 copies. The original shall be sent by the producer or the exporter to the importer for submission to the customs authority of the importing Member State. The first copy shall be retained by the competent authority of the exporting Member State. The second copy shall be retained by the producer or the exporter.

c) It may cover one or more goods in the same consignment.

d) It is printed out or made in another form, including electronic form.

đ) It is in paper form or in electronic form issued by the C/O issuing body of the exporting Member State or exchanged through an electronic system (the Electronic Origin Data Exchange System).

2. Each C/O shall bear its own reference serial number given by the C/O issuing body.

3. Each C/O shall bear the official seal of the competent authority of the exporting Member State; the seal may be applied in electronic form.

4. Where the seal is applied in electronic form, the authentication of the C/O, including a QR code or a secure electronic page, must be shown on the C/O in order for the C/O to be regarded as an original.

Article 24. Origin declaration by an approved exporter

1. This Article shall apply to exporters approved to self-certify the origin of goods imported from the United Arab Emirates into Viet Nam.

2. The customs authority or the competent authority of the United Arab Emirates shall approve exporters to issue origin declarations in accordance with the laws of the United Arab Emirates.

3. The customs authority or the competent authority of the United Arab Emirates shall be responsible for providing or making public the list of exporters approved to self-certify the origin of goods and for updating that list periodically.

4. The declaration on an origin declaration issued by an approved exporter shall be typed, stamped or printed on the commercial invoice, the delivery order or another commercial document describing the goods in sufficient detail. In addition, the declaration may be made by hand, in indelible ink and in legible characters.

Article 25. Issuance and examination of C/O form UAE-VN

1. The exporter or the representative of the exporter shall submit an application for the issuance of a C/O in writing or in electronic form to the competent authority of the exporting Member State in accordance with the regulations of that exporting Member State.

2. The exporter applying for the issuance of a C/O shall provide the documents proving that the goods are originating and shall meet the other requirements prescribed in this Circular, at any time upon request of the competent authority of the exporting Member State.

3. The competent authority shall carry out examination and verification in order to ensure that:

a) The application for the issuance of the C/O and the C/O are declared and signed by an authorised person.

b) The origin of the goods satisfies the provisions of this Circular.

c) The HS code of the goods, the description of the goods, the gross weight or other unit of measurement and the value correspond to the exported goods.

Article 26. C/O issued retrospectively

1. A C/O form UAE-VN may be issued prior to or at the time of shipment.

2. In exceptional cases where the C/O has not been issued prior to or at the time of shipment, due to an error or omission or another justifiable reason, the C/O may be issued retrospectively but not later than 01 year from the date of shipment, and the box “ISSUED RETROSPECTIVELY” shall be ticked in accordance with Appendix II issued together with this Circular.

3. The competent authority of the exporting Member State shall consider issuing a C/O retrospectively for exported goods which are in the course of transport or in temporary storage under the control of the customs authority in Viet Nam or the United Arab Emirates; a C/O issued retrospectively by the competent authority of the exporting country must be submitted to the customs authority of the importing country within 06 months from the date of entry into force of the Agreement, provided that the exported goods satisfy the provisions of this Circular, together with the documents proving that the goods have been transported directly as prescribed in Article 20 of this Circular.

Article 27. C/O lost, mislaid or damaged

A certified copy of the original C/O shall be signed, stamped, bear the words “CERTIFIED TRUE COPY” and state the date of issuance of the original C/O in accordance with Appendix II issued together with this Circular. A certified copy of the original C/O shall have the same period of validity as the original C/O.

Article 28. Importation by instalments

Where the importer so requests and in accordance with the regulations of the customs authority of the importing Member State, goods which are disassembled or not assembled within the meaning of General Rule 2(a) of the Harmonized Commodity Description and Coding System are imported by instalments, the importer shall be required to submit a proof of origin to the customs authority only once, at the time of the first importation, provided that those goods are covered by a single commercial invoice.

Article 29. Replacement C/O

Where a C/O contains an error, the body issuing the Certificate of Origin shall not be permitted to erase or overwrite the C/O. Changes shall be made by issuing a new C/O replacing the erroneous C/O. The reference number of the original C/O must be shown in the appropriate item on the new C/O in accordance with Appendix II issued together with this Circular. A replacement C/O shall have the same period of validity as the original C/O.

Article 30. Minor discrepancies and formal errors

1. Minor discrepancies between the information declared on the proof of origin and the information on the documents submitted to the customs authority of the importing Member State for the purpose of carrying out the import procedures for the goods shall not render the proof of origin invalid, if those documents correspond to the imported goods.

2. Formal errors such as typing errors on a proof of origin shall not be a ground for rejecting the proof of origin if there is no other doubt as to the authenticity of the declaration made on the proof of origin.

Article 31. Non-Member State invoicing

1. The customs authority of the importing Member State shall not reject the granting of preferential tariff treatment on the ground that the invoice is issued by a non-Member State and not by the exporter or the producer of the exporting Member State, provided that the goods satisfy the provisions of this Circular.

2. The exporter shall indicate “non-party invoicing”, and information such as the name and country of the company issuing the commercial invoice must be shown on the C/O in accordance with Appendix II issued together with this Circular or on the origin declaration of the approved exporter in accordance with Appendix III issued together with this Circular.

3. The exporter need not be the seller issuing the commercial invoice for the consignment. The seller may be located in the territory of a non-Member State.

Article 32. Denial of preferential tariff treatment

1. The customs authority of the importing Member State shall deny preferential tariff treatment in accordance with the regulations of the importing Member State in the following cases:

a) The goods do not satisfy the rules of origin prescribed in this Circular.

b) The importer, the exporter or the producer of the goods does not meet the requirements set out in this Circular.

c) The customs authority or the competent authority of the importing Member State does not receive sufficient information from the importer to prove that the goods are originating.

d) The competent authority or the customs authority of the exporting Member State does not meet the requirements on examination and verification of the origin of goods prescribed in this Circular.

2. Where preferential tariff treatment is denied, the customs authority of the importing Member State shall, upon request of the importer, notify the importer of the decision in writing, including the reasons for the denial.

3. After being notified of the reasons for the denial of preferential tariff treatment, the importer may, within the time limit prescribed by the laws of the importing Member State, lodge an appeal against that decision with the competent authority in accordance with the laws of the importing Member State.

Article 33. Verification of a proof of origin

1. The examination and verification of a proof of origin shall be carried out at random or where the customs authority of the importing Member State has reasonable doubt as to the authenticity of that document, as to the origin of the goods or as to compliance with the other provisions of this Circular.

2. In accordance with clause 1 of this Article, the competent authority or the customs authority of the importing Member State, as the case may be, shall send a request for examination and verification of the origin of goods by electronic mail or by another means providing a record of transmission, together with a copy of the proof of origin and the reasons for the doubt. Any other documents and information indicating that the information declared on the proof of origin is incorrect must be sent together therewith in support of the request for examination and verification of the origin of goods.

3. The competent authority of the exporting Member State shall carry out the examination and verification of the origin of goods. That authority shall have the right to request an examination at the production premises of the exporter or the producer, to examine the records kept by the producer or the exporter or any other documents relating to the origin of goods in accordance with the laws of the exporting Member State.

4. The customs authority or the competent authority of the importing Member State which requested the verification of origin shall be notified of the results of the examination and verification of the origin of goods within 06 months from the date on which the competent authority of the exporting country received the request letter for examination and verification. The results of the examination must state clearly the authenticity of the documents, whether the goods are originating and whether the other conditions prescribed in this Circular are satisfied.

5. Where no reply concerning the results of the examination and verification is received within the above period, or where the information is insufficient to determine the authenticity of the proof of origin or the origin of the goods, or where the reply confirms that the goods do not satisfy the rules of origin or that the proof of origin is not valid, the customs authority or the competent authority of the importing Member State, as the case may be, shall be entitled to deny preferential tariff treatment.

Article 34. Record keeping

1. The producer and the exporter shall keep the documents proving that the goods are originating for not less than 5 years from the date of issuance of the proof of origin, or longer in accordance with the laws of that Member State.

2. The importer shall keep the documents proving that the goods are originating for the purpose of being granted preferential tariff treatment for not less than 5 years from the date of importation, or longer in accordance with the laws of that Member State.

3. The competent authority or the C/O issuing body shall keep the documents in the application for the issuance of the proof of origin for not less than 5 years from the date of issuance of the proof of origin, or longer in accordance with the laws of that Member State.

4. The records referred to in clauses 1, 2 and 3 of this Article shall be kept in any form allowing prompt retrieval, including in digital, electronic, optical, magnetic or written form.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 35. Organisation of implementation

1. Guidance and common understandings relating to the Rules of Origin agreed by the Joint Committee implementing the Agreement or by the Sub-Committee on Rules of Origin in reports within the framework of the Agreement shall serve as the basis for implementation by the C/O issuing bodies and the customs authority.

2. The contents referred to in clause 1 of this Article shall be notified to the C/O issuing bodies and the customs authority through the Ministry of Industry and Trade and the Ministry of Finance.

3. Where the legal documents referred to in this Circular are amended, supplemented or replaced by other legal documents, the amending, supplementing or replacing documents shall apply.

Article 36. Entry into force

1. This Circular comes into force from 5 May 2026.

2. The C/O issuing bodies shall consider issuing retrospectively C/O form UAE-VN in accordance with this Circular for Vietnamese goods exported from 3 February 2026.

3. The customs authority shall accept proofs of origin issued in accordance with this Circular for consideration of the granting of preferential tariff treatment under the Agreement for consignments for which import customs declarations are registered from 3 February 2026./.

APPENDIX I

PRODUCT SPECIFIC RULES (Issued together with Circular No. 24/2026/TT-BCT dated 5 May 2026 of the Minister of Industry and Trade providing for the Rules of Origin under the Comprehensive Economic Partnership Agreement between Viet Nam and the United Arab Emirates)

1. In this Appendix, a number of terms shall be construed as follows:

a) HS code means the code of goods in the Harmonized Commodity Description and Coding System. The HS version used is the HS 2022 version.

b) Section means the sections in the Harmonized Commodity Description and Coding System.

c) Chapter means the first two digits of the code of goods in the Harmonized Commodity Description and Coding System.

d) Heading means the first four digits of the code of goods in the Harmonized Commodity Description and Coding System.

đ) Subheading means the first six digits of the classification code of goods in the Harmonized Commodity Description and Coding System.

2. In the Product Specific Rules, the columns shall be construed as follows:

a) Column 1 - HS code (Heading or Subheading).

b) Column 2 - Description of goods, in accordance with the Harmonized Commodity Description and Coding System.

c) Column 3 - Rule of origin of goods.

d) Column 4 - Alternative rule of origin of goods.

3. Where a rule of origin of goods is prescribed in both Column 3 and Column 4, the exporter or the producer may apply the rule of origin of goods prescribed in Column 3 or in Column 4.

4. In certain cases, Column 1 of this Appendix bears the prefix “ex”, which means that the rule of origin of goods prescribed in Column 3 or Column 4 applies only to a part of the Heading or Subheading of goods described in Column 2.

5. Where the rule of origin of goods requires materials to undergo a change in tariff classification or to undergo a specific manufacturing or processing operation, that rule of origin of goods applies only to non-originating materials.

6. Where the rule of origin of goods applies a change in tariff classification criterion, the goods shall be regarded as satisfying that rule only where each non-originating material used in the production of the goods undergoes the change in tariff classification.

7. Where the rule of origin of goods applies a change in tariff classification criterion accompanied by the phrase “except from”, that rule of origin of goods requires the excluded materials to be originating in order for the goods to be originating.

8. For the purposes of Column 3 and Column 4 of this Appendix, the following terms shall be construed as follows:

a) The term “All materials of Chapter (..) are wholly obtained (WO)” means that the said materials must satisfy the wholly obtained criteria prescribed in Article 6 of this Circular.

b) CC (Change of Chapter) means that all non-originating materials used in the production of the goods must undergo a change in tariff classification at the 2-digit level.

c) CTH (Change of Tariff Heading) means that all non-originating materials used in the production of the goods must undergo a change in tariff classification at the 4-digit level.

d) CTSH (Change of Tariff Subheading) means that all non-originating materials used in the production of the goods must undergo a change in tariff classification at the 6-digit level.

đ) QVC means the Qualifying Value Content satisfying clause 1 Article 7 of this Circular.

e) N/A means that no rule of origin applies.

9. For Chapter 3, fish, crustaceans, molluscs and other aquatic invertebrates shall be regarded as originating even where they are raised from non-originating fry or larvae. “Fry” means immature fish at the post-larval stage, including fingerlings, parr, smolts and elvers.

10. For the note to Section II (from Chapter 6 to Chapter 14), agricultural and horticultural goods grown in the territory of a Member State shall be regarded as originating in the territory of that Member State even where grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds or other live parts of plants imported from a non-Party to the Agreement.

APPENDIX II

C/O FORM UAE-VN (Issued together with Circular No. 24/2026/TT-BCT dated 5 May 2026 of the Minister of Industry and Trade providing for the Rules of Origin under the Comprehensive Economic Partnership Agreement between Viet Nam and the United Arab Emirates)

OVERLEAF NOTES

Box 1: State the full legal name, address (including country) of the exporter.

Box 2: Provide the producer of the goods (name and country). If the producer and the exporter are the same, complete box with the details as on Box 1. If the exporter or the producer wishes this information to be confidential, then it is acceptable to state “Available to the competent authority or authorized body upon request”.

Box 3: State the full legal name, address (including country) of the importer.

Box 4: State the certificate number. This box is for the use of the issuing authority.

Box 5: Provided it is known complete the means of transport and route and specify the departure date, transport vehicle No., port of loading and discharge.

Box 6: In the case where invoices are issued by a non-party, the “Non-party invoice” box should be ticked (√) and such information as the name and address of the company issuing the invoice shall be indicated. In an exceptional case where the invoice issued by a non-party is not available at the time of issuance of the certificate of origin, filling Box 6 shall not be required.

Box 7: This box shall bear observations made by the country of exportation, for example:

“Issued Retrospectively”: In exceptional cases where a Certificate of Origin has not been issued prior to or at the time of shipment or the Certificate of Origin may be issued retrospectively, in accordance with paragraph 1 of Article 3.25 (Certificate of Origin Issued Retrospectively).

“Certified True Copy”: In case of loss or destruction of the original Certificate of Origin in accordance with Article 3.26 (Loss of the Certificate of Origin).

“Replacement”: In case of issuing a replacement Certificate of Origin in accordance with Article 3.28 (Treatment of Erroneous Declaration in the Certificate of Origin), indicate the number of the previous Certificate of Origin.

Box 8: State the item number.

Box 9: Provide a full description of each good. The description should be sufficiently detailed to enable the products to be identified by the Customs Officers examining them and relate it to the invoice description and to the HS description of the good. Shipping Marks and numbers on the packages, number and kind of package shall also be specified. For each good, identify the correct six-digit HS tariff classification of the good. If the tariff classification is given in more than six-digits, only the first six-digits will be taken into consideration.

Box 10: For exports from a Party to the other Party to be eligible for preferential treatment the exporter must indicate in Box 10 the origin criteria on the basis of which he or she claims that his or her goods qualify for preferential treatment, in the manner shown in the following table:

Box 11: Gross weight should be shown here. Other units of measurement e.g. volume or number of items which would indicate exact quantities may be used when customary.

Box 12: Invoice number and date of invoices should be shown here. In an exceptional case where the invoice issued by a non-party is not available at the time of issuance of the certificate of origin, filling Box 12 shall not be required.

Box 13: This box must be completed, signed, and dated by the exporter. Insert the place, date of signature.

Box 14: This box must be completed, signed, dated, and stamped by the authorised person of the Competent Authority.

APPENDIX III

MODEL DECLARATION OF THE APPROVED EXPORTER (Issued together with Circular No. 24/2026/TT-BCT dated 5 May 2026 of the Minister of Industry and Trade providing for the Rules of Origin under the Comprehensive Economic Partnership Agreement between Viet Nam and the United Arab Emirates)

The exporter of the goods covered by this document (authorisation No (1)…..) declares that, except where otherwise clearly indicated, these goods are of (2) ….. preferential origin in accordance with the rules of origin of the UAE-Vietnam CEPA and that the origin criteria met is (3) …..

Where:

(1) The code of the approved exporter.

(2) The country of origin of the goods.

(3) The origin criterion in accordance with Appendix I to this Circular.

(4) The place and date of declaration of the approved exporter.

(5) Name, signature and seal of the exporter. The name of the signatory may be omitted in the case of an approved exporter that is not required to sign.

APPENDIX IV

DECLARATION FORM OF ANY EXPORTER (Issued together with Circular No. 24/2026/TT-BCT dated 5 May 2026 of the Minister of Industry and Trade providing for the Rules of Origin of goods under the Comprehensive Economic Partnership Agreement between Viet Nam and the United Arab Emirates)

The exporter of the goods covered by this document declares that these goods, unless otherwise clearly specified, comply with and satisfy the provisions of Chapter 3 (Rules of Origin) of the UAE-Vietnam CEPA.