Appendix I Product-specific rules (text)

APPENDIX I

PRODUCT-SPECIFIC RULES

(Issued together with Circular No. 44/2025/TT-BCT dated 07 July 2025

of the Minister of Industry and Trade providing rules of origin under

the Agreement Establishing the ASEAN - Australia - New Zealand Free Trade Area)

General interpretation

For the purposes of this Appendix:

1. The product-specific rules (hereinafter referred to as the PSR list) are based on the Harmonized Commodity Description and Coding System 2022 (HS 2022). In the event of any difference between the description in this Appendix and the description in the legal instruments of the Harmonized System developed by the World Customs Organization, the description in the Harmonized System of the World Customs Organization shall prevail.

2. In the PSR list, the first column contains chapters, headings or subheadings, the second column is the description of goods and the third column sets out the origin criterion for each specific good.

a) A chapter is the first two digits of the classification code of the goods under the HS code;

b) A heading is the first four digits of the classification code of the goods under the HS code;

c) A subheading is the first six digits of the classification code of the goods under the HS code.

3. Where a specific heading or subheading is subject to alternative origin criteria, goods shall be considered originating if they satisfy any one of those alternative criteria.

4. Where the regional value content rule applies, the last production process must be performed in a Member State.

5. The change in tariff classification requirement applies only to non-originating materials.

6. Where a change in tariff classification rule expressly excludes a change from another tariff classification, that exclusion applies only to non-originating materials.

7. In the third column of the PSR list within this Appendix, the following terms have the following meanings:

a) WO means goods that are wholly obtained or produced entirely in the territory of a Member State as defined in point a, clause 1, Article 5 of this Circular.

b) RVC (XX) means goods that attain a regional value content of not less than XX per cent (%) calculated under the formula provided in Article 8 of this Circular.

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

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

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

8. A Chapter note within this Appendix applies to all headings or subheadings of the chapter concerned unless an exception is provided for.