Circular No. 44/2025/TT-BCT

CIRCULAR

PROVIDING RULES OF ORIGIN UNDER THE AGREEMENT ESTABLISHING THE ASEAN - AUSTRALIA - NEW ZEALAND FREE TRADE AREA

Pursuant to the Government's Decree No. 40/2025/ND-CP dated February 26, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to the Government's Decree No. 31/2018/ND-CP dated March 8, 2018, detailing the Law on Foreign Trade Management regarding origin of goods;

In implementation of the Agreement Establishing the ASEAN - Australia - New Zealand Free Trade Area signed on February 27, 2009 at the 14th Summit in Thailand among the Member States of the Association of Southeast Asian Nations and Australia and New Zealand; and the Second Protocol to Amend the Agreement Establishing the ASEAN - Australia - New Zealand Free Trade Area, done at Semarang, Indonesia on February 14, 2024;

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

The Minister of Industry and Trade promulgates the Circular providing rules of origin under the Agreement Establishing the ASEAN - Australia - New Zealand Free Trade Area.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides the rules of origin under the Agreement Establishing the ASEAN - Australia - New Zealand Free Trade Area (hereinafter referred to as the AANZFTA Agreement), as amended by the Second Protocol to Amend the Agreement Establishing the ASEAN - Australia - New Zealand Free Trade Area (hereinafter referred to as the Second Protocol).

Article 2. Subjects of application

This Circular applies to:

1. Certificate of Origin (C/O) issuing authorities and organizations.

2. Traders.

3. Agencies, organizations and individuals concerned with the origin of exported and imported goods.

Article 3. Interpretation of terms

For the purposes of this Circular, the following terms are 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 stocking, feeding or protection from predators.

2. Back-to-back proof of origin means a proof of origin issued by a C/O issuing authority or organization, an approved exporter, or an exporter in an intermediate Member State, on the basis of one or more proofs of origin previously issued by the first exporting Member State.

3. CIF means the value of the imported goods inclusive of the cost of freight and insurance up to the port or place of entry into the country of importation. This value is determined in accordance with Article VII of the General Agreement on Tariffs and Trade (GATT 1994) and the Customs Valuation Agreement.

4. FOB means the value of the goods free on board, inclusive of the cost of transport of the goods to the port or final place of shipment before the carrying vessel leaves. This value is determined in accordance with Article VII of GATT 1994 and the Customs Valuation Agreement.

5. RVC means the regional value content criterion.

6. CTC means the change in tariff classification criterion.

7. Generally accepted accounting principles means the principles recognised by consensus or applied in a Member State with respect to the recording of revenues, expenses, costs, assets and liabilities; the disclosure of information; and the preparation of financial statements. These principles may encompass broad guidelines as well as specific standards, practices and procedures.

8. Goods means any merchandise, product, article or material.

9. Identical and interchangeable materials means materials of the same kind and commercial quality, having the same technical and physical characteristics, which, once incorporated into the finished product, cannot be distinguished from one another as to origin by markings or mere visual examination.

10. Indirect materials means goods used in the production, testing or inspection of goods but not physically incorporated into those goods, or goods used in the maintenance of buildings or the operation of equipment associated with the production of goods, including:

a) Fuel and energy.

b) Tools, dies and moulds.

c) Spare parts and materials used to maintain equipment and buildings.

d) Lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings.

dd) Gloves, glasses, footwear, clothing, safety supplies and equipment.

e) Equipment, devices and supplies used to test or inspect the goods.

g) Catalysts and solvents.

h) Any other materials that are no longer incorporated into the goods but whose use must be demonstrated to be necessary in the production of those goods.

11. Member State means an ASEAN Member State or Australia or New Zealand.

12. Intermediate Member State means a Member State through which the goods are transported, other than the exporting Member State and the importing Member State.

13. Material includes the materials and substances used or consumed in the production of goods, physically incorporated into other goods, or employed in a process of producing other goods.

14. Non-originating goods or non-originating material means goods or material that do not satisfy the origin criteria in this Circular.

15. Originating goods or originating material means goods or material that satisfy the origin criteria in this Circular.

16. Packing materials and containers for transportation means goods used to protect a product during transportation, other than the packaging or packing materials for retail sale of that product.

17. Producer means a person who grows, mines, harvests, cultivates, farms, breeds, extracts, gathers, collects, captures, fishes, traps, hunts, manufactures, produces, processes or assembles goods.

18. Production means the methods of obtaining goods, including growing, mining, harvesting, cultivating, farming, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling.

19. Product specific rules means the rules set out in Appendix I issued together with this Circular requiring the materials used in the production of the goods to undergo a change in tariff classification, or a specific working or processing operation, or to satisfy a regional value content criterion, or a combination of those criteria.

20. Proof of origin means the proof of origin under Article 20 of this Circular.

Article 4. Certification and verification of origin of goods in Viet Nam

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

a) Appendix I: Product Specific Rules.

b) Appendix II: Minimum information requirements of the proof of origin.

c) Appendix III: Form of C/O form AANZ.

d) Appendix IV: Form of the supplementary declaration sheet to C/O form AANZ.

dd) Appendix V: Form of the exporter's declaration of the FOB value.

2. Viet Nam's C/O form AANZ issuing authorities and organizations are the Import-Export Department (Ministry of Industry and Trade) and the organizations assigned by the provincial People's Committees. The registration and updating of specimen signatures and seals by the C/O form AANZ issuing authorities and organizations shall follow the guidance of the Import-Export Department (Ministry of Industry and Trade). The list of Viet Nam's C/O form AANZ issuing authorities and organizations is updated through the electronic origin certification and management system of the Ministry of Industry and Trade (the eCoSys system) at www.ecosys.gov.vn.

3. The procedures for certifying and verifying the origin of goods shall comply with the Government's Decree No. 31/2018/ND-CP dated March 8, 2018, detailing the Law on Foreign Trade Management regarding origin of goods, the legal provisions on origin of goods and this Circular.

Chapter II

RULES OF ORIGIN

Article 5. Originating goods

1. Goods are considered originating if they satisfy the other provisions of this Circular and one of the following:

a) They are wholly obtained or produced entirely in a Member State under Article 6 of this Circular.

b) They are not wholly obtained or produced entirely in a Member State but satisfy the requirements of Article 7 of this Circular.

c) They are produced in a Member State exclusively from materials originating in one or more Member States.

2. Goods satisfying the origin requirements in Clause 1 of this Article enjoy tariff preferences when exported to a Member State and subsequently re-exported to another Member State.

Article 6. Wholly obtained goods

1. For the purposes of Point a, Clause 1, Article 5 of this Circular, goods are considered wholly obtained or produced entirely in a Member State in the following cases:

a) Plants and plant products, including fruit, flowers, vegetables, trees, seaweed, fungi and live plants, grown, harvested, picked or gathered in a Member State.

b) Live animals born and raised in a Member State.

c) Products obtained from live animals in a Member State.

d) Products obtained from hunting, trapping, fishing, farming, aquaculture, gathering or capturing in a Member State.

dd) Minerals and other naturally occurring substances extracted or taken from the soil, waters, seabed or beneath the seabed of a Member State.

e) Products of sea-fishing and other marine products taken from the high seas, in accordance with international law, by vessels registered or recorded in a Member State and flying the flag of that Member State.

g) Products processed or produced on board a factory ship registered or recorded in a Member State and flying the flag of that Member State, from the products referred to at Point e of this Clause.

h) Products taken by a Member State, or by a person of that Member State, from the seabed or beneath the seabed outside the exclusive economic zone and the continental shelf of that Member State and beyond the areas where other countries have exploitation rights in accordance with international law.

i) Products that are waste and scrap derived from production and consumption in a Member State, provided that they are fit only for the recovery of raw materials; or used products collected in a Member State, provided that they are fit only for the recovery of raw materials.

k) Goods obtained or produced in a Member State from the goods referred to at Points a to i of this Clause or from their derivatives.

2. For the purposes of this Article, “in a Member State” includes the land, the territorial sea, the exclusive economic zone and the continental shelf over which that Member State has sovereignty, sovereign rights or jurisdiction, as the case may be, in accordance with international law.

3. “International law” for the purposes of Clause 2 of this Article means generally accepted international law such as the United Nations Convention on the Law of the Sea.

Article 7. Not wholly obtained goods

1. For the purposes of Point b, Clause 1, Article 5 of this Circular, goods are considered not wholly obtained goods originating in a Member State if they satisfy the criteria provided in Appendix I issued together with this Circular.

2. Where Appendix I issued together with this Circular offers a choice between RVC, CTC, a specific working or processing operation, or a combination of those criteria for determining the origin of particular goods, the producer or the exporter shall choose the appropriate criterion for determining the origin of the goods.

Article 8. Calculation of the regional value content

1. The RVC referred to in Clause 2, Article 7 of this Circular is calculated using one of the following two formulas:

a) Direct formula:

b) Indirect formula:

Where:

AANZFTA material cost is the value of the originating materials, parts or products acquired or self-produced by the producer.

Labour cost includes wages, remuneration and other employee benefits.

Overhead cost is the total overhead expense allocated to the production.

Other costs are the costs incurred in placing the goods on board a ship or other means of transport for export, including but not limited to domestic transport costs, storage and warehousing costs, port handling costs, brokerage fees and service charges.

Value of non-originating materials is the CIF price at the time of importation, or the earliest ascertainable price paid by the producer, for the non-originating materials, parts or products. Non-originating materials include materials of undetermined origin but exclude self-produced materials.

2. The value of goods under this Circular is determined in accordance with Article VII of GATT 1994 and the Customs Valuation Agreement.

Article 9. Cumulation

1. Goods and materials that satisfy Article 5 of this Circular and are used in another Member State as materials to produce other goods or materials are considered to originate in the Member State where the final goods or materials were produced or processed.

2. In addition to Clause 1 of this Article, cumulation also applies to all the production processes and value added of non-originating materials in a Member State where those materials are used in another Member State to produce other goods or materials. The production process or value added of non-originating materials in the territory of one or more Member States is counted towards the originating component of the goods or materials when determining the origin of the final goods or materials in the territory of a Member State, regardless of whether that production process or value added is itself sufficient to confer origin on those materials.

3. The origin of goods and materials under Clause 2 of this Article is determined as follows:

a) For non-originating materials produced in a Member State not participating in cumulation under this Clause, the production processes or value added are not counted when determining the origin of the final goods or materials produced in a Member State participating in cumulation under this Clause.

b) For non-originating materials produced in a Member State participating in cumulation under this Clause, the production processes or value added are not counted when determining the origin of the final goods or materials produced in a Member State not participating in cumulation under this Clause.

c) For non-originating materials produced in a Member State not participating in cumulation under this Clause, the production processes or value added are not counted when determining the origin of the final goods or materials produced in a Member State not participating in cumulation under this Clause.

4. The Ministry of Industry and Trade (through the Import-Export Department) shall announce the list of Member States participating in cumulation under Clause 2 of this Article and the date of their participation on the eCoSys system and the web portal of the Ministry of Industry and Trade.

Article 10. Minimal operations and processes

Where the origin of goods is determined under the RVC criterion, the following working and processing operations, whether carried out singly or in combination, are considered minimal and are not taken into account in determining the origin of the goods:

1. Ensuring the preservation of the goods in good condition during transport or storage.

2. Facilitating shipment or transportation.

3. Packaging (not including “packaging” in the electronics industry) or presenting the goods for transport or for sale.

4. Simple operations, including sifting, sorting, cleaning, cutting, slitting, bending, coiling, uncoiling and other similar operations.

5. Affixing marks, labels or other like distinguishing signs on the products or on their packaging.

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

Article 11. Proportion of materials not satisfying the CTC criterion (De Minimis)

1. Goods that do not satisfy the CTC criterion provided in Appendix I issued together with this Circular are nevertheless considered originating goods if they satisfy the other provisions of this Circular and fall within one of the following cases:

a) For goods not falling within Chapters 50 to 63 of the Harmonized Commodity Description and Coding System, the value of all the non-originating materials used in the production of the goods that do not satisfy the CTC criterion does not exceed ten per cent (10%) of the FOB value of the goods.

b) For goods falling within Chapters 50 to 63 of the Harmonized Commodity Description and Coding System, the weight of all the non-originating materials used in the production of the goods that do not satisfy the CTC criterion does not exceed ten per cent (10%) of the total weight of the goods, or the value of all the non-originating materials used in the production of the goods that do not satisfy the CTC criterion does not exceed ten per cent (10%) of the FOB value of the goods.

2. The value of the non-originating materials referred to in Clause 1 of this Article is counted as the value of non-originating materials where the goods are assessed under the RVC criterion.

Article 12. Accessories, spare parts, tools and instructional or other informational materials

1. Accessories, spare parts, tools and instructional or other informational materials presented with the goods are considered part of the goods and are not taken into account in determining whether all the non-originating materials used in the production of the goods satisfy the CTC criterion, provided that:

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 quantity 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 Clause 1 of this Article does not apply and the goods are assessed under the RVC criterion, the value of the accessories, spare parts, tools and instructional or other informational materials presented with the goods is treated as originating or non-originating, as the case may be.

3. Clauses 1 and 2 of this Article do not apply where the accessories, spare parts, tools and instructional or other informational materials presented with the goods have been added for the purpose of increasing the RVC of those goods, provided that the importing Member State can demonstrate that those accessories, spare parts, tools and instructional or other informational materials are not sold with the goods.

Article 13. Identical and interchangeable materials

The determination of whether identical and interchangeable materials are originating is made by physically segregating each of those materials or by applying generally accepted accounting principles on stock control, or the inventory management practices of the exporting Member State.

Article 14. Packing materials and containers

1. Packing materials and containers used for the transport and carriage of the goods are not taken into account in determining the origin of the goods.

2. Packing materials and containers for retail sale, when classified together with the packaged goods, are excluded from the non-originating materials used in the production of the goods when determining origin under the CTC criterion.

3. Where the RVC criterion applies, the value of the packing materials and containers for retail sale is treated as an originating or a non-originating material, as the case may be, when calculating the RVC.

Article 15. Indirect materials

An indirect material is treated as an originating material regardless of where it is produced. The value of an indirect material is the cost recorded in the producer's accounting records.

Article 16. Recording of costs

All costs are recorded and maintained in accordance with the generally accepted accounting principles applicable in the territory of the Member State where the goods are produced.

Article 17. Direct consignment, transit and transhipment

Goods are considered to retain their origin under Article 5 of this Circular where one of the following conditions is met:

1. The goods are transported to the importing Member State without transiting any non-Member State.

2. The goods transit one or more non-Member States, subject to the following conditions:

a) The goods do not undergo any production operation or other activity outside the territories of the Member States, other than unloading, reloading, storing or any other operation necessary to preserve them in good condition or to transport them to the importing Member State.

b) The goods do not enter into trade or free circulation in the non-Member State.

Article 18. Proof of origin

To enjoy tariff preferences, the goods must be covered by a proof of origin under Chapter III of this Circular.

Article 19. Denial of preferences

The customs authority shall deny tariff preferences in either of the following two cases:

1. The goods do not satisfy this Circular.

2. The importer, the exporter or the producer of the goods cannot demonstrate that the goods satisfy this Circular so as to be eligible for tariff preferences.

Chapter III

CERTIFICATION AND VERIFICATION OF ORIGIN OF GOODS

Article 20. General provisions on the origin certification mechanism

1. Goods originating in Viet Nam and exported to Member States are considered for tariff preferences under the AANZFTA Agreement where a C/O has been issued in accordance with this Circular.

2. Goods originating in Member States and imported into Viet Nam are considered for tariff preferences under the AANZFTA Agreement upon submission of one of the following proofs of origin:

a) A C/O issued by a C/O issuing authority or organization under Articles 24 and 25 of this Circular.

b) A self-certification of origin document issued by an approved exporter under Articles 21 and 25 of this Circular.

3. The self-certification of origin document referred to at Point b, Clause 2 of this Article:

a) Is issued in paper form, or in another form including electronic form, in accordance with the format notified by the importing Member State.

b) Identifies the goods as originating and satisfying this Circular.

c) Contains the minimum information provided in Section II of Appendix II issued together with this Circular.

d) Is in English and bears the signature and name of the self-certifying person and the date of issuance.

dd) Is valid for 12 months from the date of issuance.

Article 21. Approved exporter

1. The competent authority of the exporting Member State applies the self-certification of origin mechanism to approved exporters in accordance with the regulations of that exporting Member State. An approved exporter must satisfy the following conditions:

a) Being registered in accordance with the regulations of the exporting Member State.

b) Having knowledge of the rules of origin provided in this Circular.

c) Having export experience as required by the exporting Member State.

d) Complying with the retention of export documents under the risk management system of the competent authority of the exporting Member State.

dd) Where the approved exporter is a trader, having origin declaration information from the producer to ensure that the goods are originating, and providing it in the event of a verification of the origin of the goods as prescribed.

e) Having a book-keeping system and an information storage system in accordance with the regulations of the exporting Member State.

2. The competent authority of the exporting Member State shall grant the approval to the approved exporter in paper or electronic form, provide the approved exporter with an authorisation code and notify the information on the approved exporter under Clause 4 of this Article.

3. An approved exporter may itself issue self-certification of origin documents for the goods for which self-certification of origin is permitted and provide the documents relating to that export consignment.

4. The competent authority of the exporting Member State shall notify the following information on the approved exporter to the database:

a) The legal name and address of the approved exporter.

b) The authorisation code of the approved exporter.

c) The date of issuance and, if any, the expiry date of the authorisation code.

d) The list of goods for which self-certification of origin is permitted, at least at chapter level.

5. Any change to the items referred to at Points a to d of Clause 4 of this Article, or the withdrawal or suspension of the approved exporter's authority to self-certify origin, must be notified to the database immediately. Where the competent authority of the exporting Member State maintains a secure website accessible to the other Member States, such notification is not required.

6. The competent authority of the exporting Member State must supervise approved exporters, including verifying the self-certification of origin documents of approved exporters, and shall withdraw the authority of an approved exporter if that exporter no longer satisfies the conditions in Clause 1 of this Article.

7. The approved exporter is responsible for complying with the origin verification process of the customs authority of the importing Member State, providing the relevant documents to prove that the goods are originating, including information on the supplier or the producer as required by the importing Member State, and complying with this Circular.

8. This Article applies to approved exporters self-certifying the origin of goods imported into Viet Nam from other Member States.

Article 22. Pre-exportation examination

The producer, the exporter or an authorised representative shall submit an application in paper or electronic form to the C/O issuing authority or organization requesting an examination of the origin of the goods before exportation. The result of the examination, reviewed periodically or where necessary, is regarded as the basis for issuing C/O for goods exported thereafter. The pre-exportation examination may be waived for goods whose origin can readily be determined by their nature.

Article 23. Examination of the C/O application dossier

The C/O issuing authority or organization shall examine each C/O application to ensure that:

1. The C/O application and the C/O are completed in full and are signed by an authorised person.

2. The goods are originating under Article 5 of this Circular.

3. The other contents declared on the C/O conform to the documents submitted and to the relevant information.

4. The information declared for the exported goods conforms to the information required for the C/O provided in Section I of Appendix II issued together with this Circular.

Article 24. Issuance of the C/O

1. The C/O comprises one original and two copies.

2. The C/O must satisfy the following conditions:

a) Being issued in paper form, or in another form including electronic form, in accordance with the format notified by the importing Member State.

b) Bearing its own reference number.

c) Being in English.

d) Bearing the signature and the official seal of the C/O issuing authority or organization. The signature and seal may be in electronic form.

dd) Identifying the goods as originating and satisfying this Circular.

e) Containing the minimum information provided in Section I of Appendix II issued together with this Circular.

g) Stating the relevant origin criterion on the C/O.

3. The original C/O is sent by the exporter to the importer for submission to the customs authority of the importing Member State. The two copies are retained by the C/O issuing authority or organization and by the exporter.

4. Several items may be declared on the same C/O, provided that each of those items is originating goods.

5. Where a C/O contains inaccurate information, the C/O issuing authority or organization shall consider one of the following two courses of action:

a) Issuing a new C/O within 12 months from the date of issuance of the original C/O and cancelling the original C/O. The reissued C/O is valid for no more than 12 months from the date of the new issuance.

b) Altering the information on the C/O by striking out the error and adding the necessary information or making the correction. All such alterations must be approved by the person authorised to sign the C/O and certified by the C/O issuing authority or organization. The altered C/O retains its original validity.

6. Where a C/O is not issued before or at the time of shipment because of an involuntary error, omission or other valid reason, or is issued to replace a C/O containing inaccurate information, the C/O may be issued retroactively, but no later than 12 months from the date of shipment. In such a case, the C/O must be marked in the “ISSUED RETROACTIVELY” box.

7. Where a C/O is stolen, lost or damaged, the producer, the exporter or an authorised representative may apply in writing to the C/O issuing authority or organization of the exporting Member State for a certified true copy of the original C/O. The copy must satisfy the following conditions:

a) Being based on the export documents retained by the C/O issuing authority or organization.

b) Bearing the words “CERTIFIED TRUE COPY”.

c) Containing the reference number and the date of issuance of the original C/O.

d) Being issued within 12 months from the date of issuance of the original C/O.

8. The C/O is valid for 12 months from the date of issuance.

Article 25. Back-to-back proof of origin

A C/O issuing authority or organization, or an approved exporter, of an intermediate Member State may issue a back-to-back proof of origin, subject to the following conditions:

1. One or more valid original proofs of origin, or a certified true copy of the original C/O, is presented.

2. The validity period of the back-to-back proof of origin does not exceed the validity period of the original proof of origin.

3. For partial export consignments, the quantity of the partial export consignments must be stated instead of the total quantity of the export consignments on the original proofs of origin.

4. For consolidated export consignments, the back-to-back proof of origin must be issued by the intermediate Member State and presented to the final importing Member State within the earliest validity period of any of the original proofs of origin.

5. When issuing a back-to-back proof of origin to the exporter, the intermediate Member State must ensure that the total quantity of the partial re-exports, or the quantity of the consolidated export consignment, does not exceed the total quantity stated on the proofs of origin for the goods imported from the original exporting Member State.

6. The consignment re-exported under a back-to-back proof of origin must not undergo any other processing operation in the intermediate Member State, other than repacking or logistics activities such as unloading, reloading, storing, consolidating or splitting the consignment, or mere labelling as required by the importing Member State, or other operations necessary to keep the goods in good condition or to transport them to the importing Member State.

7. The back-to-back proof of origin must contain the information relating to the original proofs of origin in accordance with the minimum information in Appendix II issued together with this Circular.

8. The procedures for verifying a back-to-back proof of origin apply under Articles 29 and 30 of this Circular.

Article 26. Third country invoicing

1. The importing Member State must not deny tariff preferences where the commercial invoice is issued by a company located in a third country other than the exporting Member State or the importing Member State, provided that the goods satisfy this Circular.

2. The C/O must bear the words “SUBJECT OF THIRD COUNTRY INVOICE (name of the company first issuing the third country invoice)”.

Article 27. Submission of the proof of origin to claim tariff preferences

1. The importing Member State shall grant tariff preferences where the goods are originating on the basis of the proof of origin.

2. In order to grant tariff preferences, the importing Member State shall require the importer to:

a) Declare on the customs declaration that the goods are originating.

b) Hold a proof of origin that is valid at the time of the declaration under Point a of this Clause.

c) Provide the original or a certified true copy of the proof of origin to the importing Member State where so required at the time of the import declaration.

3. The importing Member State may not require the presentation of a proof of origin for the purpose of claiming tariff preferences in either of the following two cases:

a) The customs value of the imported consignment does not exceed 200 (two hundred) US dollars or the equivalent amount in the currency of the importing Member State, or any higher amount prescribed by the importing Member State under its law or practice.

b) The goods are exempt from the submission of a proof of origin, provided that the importation is not part of a series of importations or planned with the purpose of avoiding compliance with the requirements of the importing Member State for enjoying tariff preferences under the AANZFTA Agreement.

4. Where necessary, the customs authority of the importing Member State may require the importer to provide documents proving that the goods are considered originating under this Circular.

5. In the case of direct consignment, transit and transhipment, the importer must demonstrate that the goods satisfy Article 17 of this Circular and provide the documents required by the customs authority of the importing Member State.

6. The time limits for submitting the proof of origin are as follows:

a) The proof of origin must be submitted to the customs authority of the importing Member State within its validity period.

b) Where the proof of origin is submitted to the customs authority of the importing Member State after the prescribed time limit because of force majeure or other valid causes beyond the control of the importer or the exporter, the proof of origin is nevertheless accepted in accordance with the regulations of the importing Member State.

c) The customs authority of the importing Member State may accept the proof of origin provided that the goods were imported before the expiry of the validity period of that proof of origin.

Article 28. Claiming tariff preferences after importation

1. After the date on which originating goods were imported into a Member State, the importer may claim a refund of any excess duty, deposit or guarantee paid because the goods did not enjoy tariff preferences, in accordance with the regulations of the importing Member State, upon presenting the following documents to the customs authority of that Member State:

a) The proof of origin and other documents proving that the goods are originating.

b) The documents relating to the importation required by the customs authority to demonstrate that the goods are eligible for tariff preferences.

2. The importer shall notify the customs authority of the importing Member State of the claim for tariff preferences at the time of importation.

Article 29. Verification of the origin of goods

1. Where the customs authority of the importing Member State has reason to doubt the authenticity or accuracy of the information on the proof of origin or on other documents, the customs authority shall:

a) Take verification measures to establish the validity of the proof of origin or of the other origin documents. Where necessary, it may carry out a verification under Article 30 of this Circular.

b) Require the importer to provide information on the goods that were granted tariff preferences.

c) Request in writing that the C/O issuing authority or organization of the exporting Member State verify the information provided by the exporter and the producer. The customs authority of the importing Member State may also make a written request directly to the approved exporter, the exporter or the producer in Australia and New Zealand.

2. The party requested to provide information under Clause 1 must provide it within 90 days from the date stated on the written request.

3. The customs authority of the importing Member State must send a written notice stating whether the goods are eligible for tariff preferences to the parties concerned within 60 days from the date of receipt of the information necessary to make that determination.

Article 30. Verification in the exporting Member State

1. Where a verification in the exporting Member State is necessary, the customs authority of the importing Member State shall send a written notice to the C/O issuing authority or organization of the exporting Member State at least 30 days before the proposed date of the verification. The customs authority of the importing Member State may make a written request directly to the approved exporter, the exporter or the producer in Australia and New Zealand.

2. Where the C/O issuing authority or organization of the exporting Member State is not a government body, the customs authority of the importing Member State shall send a written notice to the customs authority of the exporting Member State requesting that the verification be carried out.

3. The written notice referred to in Clauses 1 and 2 of this Article shall contain the following:

a) The details of the customs authority issuing the notice.

b) The name of the exporter or the producer in the exporting Member State whose goods are to be verified.

c) The date of issuance of the notice.

d) The proposed date and place of the verification.

dd) The proposed object and scope of the verification, including the specific information relating to the goods to be verified.

e) The names and titles of the officials of the customs authority or of the relevant competent authority of the importing Member State taking part in the verification team.

4. The C/O issuing authority or organization of the exporting Member State must notify the exporter or the producer of the verification plan of the customs authority or other relevant competent authority of the importing Member State and request the exporter or the producer to consent to the customs authority or other competent authorities of the importing Member State visiting the production facility and to provide the information relating to the origin of the goods.

5. The C/O issuing authority or organization must inform the exporter or the producer that the customs authority of the importing Member State may deny tariff preferences if the exporter or the producer does not reply before the prescribed time limit.

6. The C/O issuing authority or organization of the exporting Member State must inform the customs authority of the importing Member State, within 30 days from the date stated on the written request of the customs authority of the importing Member State, whether the exporter or the producer consents to the requested verification.

7. The customs authority of the importing Member State must not verify the production facility of the exporter or the producer in the territory of the exporting Member State without the written consent of that exporter or producer.

8. The customs authority of the importing Member State must complete all the origin verification work and make a determination within 150 days from the date of the notice to the C/O issuing authority or organization referred to in Clause 1 of this Article. The customs authority of the importing Member State must send a written notice of its conclusion on whether the goods are eligible for tariff preferences to the parties concerned within 10 days from the date of the determination.

9. The Member States must keep confidential the information collected during the verification that is considered confidential and protect it from disclosure so as to avoid prejudicing the competitive position of the person providing it. Confidential information may be disclosed only to the competent authorities responsible for administering and enforcing the determination of origin.

Article 31. Suspension of tariff preferences

1. The customs authority of the importing Member State may temporarily withhold tariff preferences for goods whose origin is being verified under this Circular, for the whole of the verification period or for any stage of the verification process.

2. The importing Member State may release the goods to the importer subject to the necessary administrative measures, provided that the goods are not prohibited or restricted from importation and there is no suspicion of fraud.

3. Where the customs authority of the importing Member State determines that the goods qualify as originating goods, those goods shall enjoy tariff preferences.

4. Where the destination changes after the consignment has been exported from the exporting Member State but before it has been cleared in the importing Member State, the exporter, the producer or an authorised representative must apply for a new C/O for that consignment. The application for the new C/O must include the original C/O issued for that consignment.

5. Where the goods are transported through the territory of a non-Member State under Point b, Clause 2, Article 17 of this Circular, the importer must submit the following documents to the customs authority of the importing Member State:

a) The proof of origin.

b) The commercial invoice.

c) The transport documents.

d) The packing list.

dd) The customs or warehousing documents in the case of storage.

Article 32. Treatment of minor discrepancies

The customs authority of the importing Member State shall disregard minor discrepancies or errors, such as slight differences between documents, omissions of information, typing errors or misaligned boxes on the proof of origin, provided that those minor discrepancies or errors do not create doubt as to the origin of the goods.

Article 33. Record keeping

1. The C/O issuing authority or organization, the producer, the exporter, the importer and authorised representatives must retain, for at least 03 years from the date of exportation or importation as the case may be, all the documents relating to the proof that the goods satisfy the requirements for tariff preferences. The documents may be in electronic form.

2. Information relating to the validity of the proof of origin must be provided at the request of the importing Member State by the official or the person authorised to sign the proof of origin and certified by the relevant C/O issuing authority or organization, exporter or producer.

3. Information exchanged between the Member States must be kept confidential and used only for the purpose of validating the proof of origin.

Article 34. Goods in transit or in storage

Originating goods that are in transit from the exporting Member State to the importing Member State, or in temporary storage in a non-tariff zone of the importing Member State, enjoy tariff preferences if they are imported into the importing Member State from the date of entry into force of the AANZFTA Agreement, provided that a retroactively issued C/O is submitted to the customs authority of the importing Member State and in accordance with the laws, regulations or administrative practices of the importing Member State.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 35. Organization of implementation

1. Guidance and common understandings relating to the implementation of the Rules of Origin Chapter agreed among the Member States by rotation, or agreed in the reports of the implementation meetings of the Sub-Committee on Rules of Origin (SC-ROO), the Committee on Trade in Goods (CTG) and the FTA Joint Committee (FJC) under the AANZFTA Agreement, constitute the basis for implementation by C/O issuing authorities and organizations and by customs authorities.

2. The matters referred to in Clause 1 of this Article shall be notified to the C/O issuing authorities and organizations and to the customs authorities.

Article 36. Implementation provisions

1. This Circular takes effect from August 22, 2025.

2. The following Circulars cease to be effective from the effective date of this Circular, except in the cases provided in Clauses 3 and 4 of this Article:

a) Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Ministry of Industry and Trade implementing the rules of origin under the Agreement Establishing the ASEAN - Australia - New Zealand Free Trade Area.

b) Circular No. 07/2020/TT-BCT dated March 30, 2020 of the Minister of Industry and Trade amending and supplementing a number of articles of Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Ministry of Industry and Trade providing for the implementation of the rules of origin under the Agreement Establishing the ASEAN - Australia - New Zealand Free Trade Area.

c) Circular No. 02/2024/TT-BCT dated January 15, 2024 of the Minister of Industry and Trade amending and supplementing a number of articles of Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Minister of Industry and Trade providing for the implementation of the rules of origin under the Agreement Establishing the ASEAN - Australia - New Zealand Free Trade Area.

3. The C/O issuing authorities and organizations and the customs authorities shall continue to apply the Circulars referred to at Points a, b and c of Clause 2 of this Article to goods exported to and imported from the Member States for which the Second Protocol has not yet entered into force, until the Ministry of Industry and Trade issues the notice under Clause 4 of this Article. The list of Member States for which the Second Protocol has entered into force shall be published by the Ministry of Industry and Trade under Clause 4 of this Article.

4. The Ministry of Industry and Trade (through the Import-Export Department) shall announce the list of Member States and the dates on which the amending Second Protocol entered into force for those Member States on the eCoSys system and the web portal of the Ministry of Industry and Trade.

5. Where the legal documents referred to in this Circular are amended, supplemented or replaced, the new amending, supplementing or replacing documents shall apply./.