Rules of origin by FTA

Criteria you will see

WOWholly obtained

Grown, extracted or harvested entirely within a member country, with no imported materials.

CCChange of chapter

Non-originating materials must fall in a different 2-digit chapter from the finished goods.

CTHChange of tariff heading

Non-originating materials must fall in a different 4-digit heading. The most common criterion.

CTSHChange of subheading

Non-originating materials must fall in a different 6-digit subheading — looser than CTH.

RVCRegional value content

Value added within the FTA area must reach a minimum share (RVC40 = 40%). Each circular defines the build-up or build-down formula.

Circulars digitised so far

Each annex lists only the goods with a rule of their own. Codes outside it follow the agreement's general rule, shown below — except where the agreement has none, in which case meeting the annex is the only route. Other FTAs are not covered yet.

• AANZFTACircular No. 44/2025/TT-BCT5,620 codes with rules · annex uses HS 2022No general rule — meeting the annex is the only route for goods using non-originating materials.Thông tư hết hiệu lực một phần: điều khoản chuyển tiếp với In-đô-nê-xi-a và Phi-líp-pin, không đụng phụ lục PSR
• ACFTACircular No. 12/2019/TT-BCT2,045 codes with rulesGeneral rule (Article 7(1)): 1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if: a) The goods have a regional value content (RVC) of not less than 40% of the FOB value calculated in accordance with Article 8 of this Circular and the last production process is carried out in a Member State; or b) Goods of Chapters 25, 26, 28, 29, 31 and 39; Chapters 42 to 49; Chapters 57 to 59; Chapters 61, 62 and 64; Chapters 66 to 71; Chapters 73 to 83; Chapters 86 and 88; and Chapters 91 to 97 of the Harmonized Commodity Description and Coding System using non-originating materials undergo a change in tariff classification at the 4-digit level (CTH), except for headings 29.01, 29.02, 31.05, 39.01, 39.02, 39.03, 39.07 and 39.08, to which the RVC 40% origin criterion applies.
• AHKFTACircular No. 21/2019/TT-BCT237 codes with rules · annex uses HS 2012General rule (Article 7(1)): 1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if they have an RVC of not less than 40% calculated in accordance with Article 8 of this Circular.
• AJCEPCircular No. 37/2022/TT-BCT544 codes with rules · annex uses HS 2017General rule (Article 7(1)): 1. For the purposes of paragraph 2 of Article 5 of this Circular, goods shall be considered as originating in a Member State in one of the following cases: a) The Regional Value Content (RVC) is not less than 40%, calculated according to the formula provided for in Article 8 of this Circular, and the final process of production is performed in that Member State. b) All non-originating materials used in the production of the goods have undergone a change in tariff classification (CTC) at the four (04)-digit level (change of Heading) of the Harmonized Commodity Description and Coding System in that Member State. The exporter of each Member State may choose to apply the origin criterion provided for in point a or point b of paragraph 1 of this Article to determine the origin of goods.
• AKFTACircular No. 49/2025/TT-BCT535 codes with rules · annex uses HS 2022General rule (Article 7(1)): 1. For the purposes of point b clause 1 Article 5 of this Circular, goods not covered by Article 8 of this Circular shall be considered as originating if they have a regional value content (hereinafter referred to as RVC) of at least 40% of the FOB value, or if they have undergone a change in tariff classification at the 4-digit level (hereinafter referred to as CTH) of the Harmonized System.Thay 20/2014/TT-BCT và các bản sửa đổi, áp dụng từ 01/5/2026
• ATIGACircular No. 03/2023/TT-BCT2,869 codes with rules · annex uses HS 2022General rule (Article 4(1) of Appendix I): 1. General origin criteria: a) Goods referred to in Clause 2, Article 2 of this Appendix are considered originating in the Member State where the production or processing of those goods took place if: - The goods have a regional value content (hereinafter referred to as the “ASEAN Value Content” or the “Regional Value Content (RVC)”) of not less than 40% (forty per cent), calculated in accordance with the formula provided in Article 5 of this Appendix; or - All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the 4 (four)-digit level (that is, a change of heading) of the Harmonized System. b) Each Member State shall allow the exporter of the goods to decide whether to use the criterion of “RVC of not less than 40% (forty per cent)” or that of “a change in tariff classification at the 4 (four)-digit level” referred to at Point a, Clause 1 in determining the origin of the goods.Phụ lục I thay cho phụ lục của 22/2016/TT-BCT
• CPTPPCircular No. 03/2019/TT-BCT2,859 codes with rules · annex uses HS 2012No general rule — meeting the annex is the only route for goods using non-originating materials.Thông tư hết hiệu lực một phần: 06/2020/TT-BCT chỉ sửa mẫu C/O, không đụng phụ lục PSR
• EVFTACircular No. 14/2026/TT-BCT331 codes with rulesNo general rule — meeting the annex is the only route for goods using non-originating materials.
• RCEPCircular No. 32/2022/TT-BCT2,189 codes with rules · annex uses HS 2022No general rule — meeting the annex is the only route for goods using non-originating materials.Phụ lục I thay cho phụ lục của 05/2022/TT-BCT
• UKVFTACircular No. 02/2021/TT-BCT319 codes with rulesNo general rule — meeting the annex is the only route for goods using non-originating materials.
• VCFTACircular No. 31/2013/TT-BCT530 codes with rulesGeneral rule (Article 4(1)): 1. For the purposes of Clause 2, Article 2, goods are considered originating in the Member State where the production or processing took place if: a) The goods have a regional value content (RVC) of not less than forty per cent (40%), calculated in accordance with Article 5; or b) All the non-originating materials used in the production of those goods undergo a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (that is, a change of heading) of the Harmonized System. 2. Each Member State shall allow the exporter to use either of the criteria provided at Point a, Clause 1 or Point b, Clause 1 of this Article to determine the origin of the goods.Thông tư hết hiệu lực một phần: 05/2015/TT-BCT chỉ thay mẫu C/O, không đụng phụ lục PSR
• VIFTACircular No. 11/2024/TT-BCT126 codes with rulesNo general rule — meeting the annex is the only route for goods using non-originating materials.
• VJEPACircular No. 10/2009/TT-BCT1,212 codes with rulesGeneral rule (Article 4(1) of Appendix 1): 1. For the purposes of Clause 2, Article 2, goods are considered originating in a Member State if: a) The goods have a local value content (hereinafter referred to as “LVC”), calculated in accordance with the formula provided in Article 5, of not less than forty (40) per cent, and the last production process for those goods is carried out in that Member State; or b) All non-originating materials used in the production of the goods in that Member State have undergone a change in tariff classification (hereinafter referred to as CTC) at the 4-digit level (change of heading) under the Harmonized System.Thông tư hết hiệu lực một phần: 08/2024/TT-BCT chỉ đổi tên cơ quan, không đụng phụ lục PSR
• VKFTACircular No. 09/2022/TT-BCT5,387 codes with rules · annex uses HS 2017No general rule — meeting the annex is the only route for goods using non-originating materials.Thay Quy tắc cụ thể mặt hàng của 40/2015/TT-BCT
• VNCUCircular No. 08/2020/TT-BCT942 codes with rulesGeneral rule (Article 5(3) and (4)): 3. Are produced from non-originating materials, provided that those materials undergo production carried out entirely in the territory of a Member State and the goods are classified under a heading different from that of the materials. 4. Satisfy the regional value content (RVC) criterion of not less than X% of the FOB export value of the final goods. This Clause applies where the goods do not satisfy Clause 3 of this Article because the production does not involve a change of heading for all the non-originating materials.
• VN_EAEUCircular No. 01/2024/TT-BCT5,581 codes with rules · annex uses HS 2022No general rule — meeting the annex is the only route for goods using non-originating materials.Phụ lục thay cho phụ lục của 21/2016/TT-BCT (qua 11/2018/TT-BCT)
• VN_UAECircular No. 24/2026/TT-BCT111 codes with rules · annex uses HS 2022General rule (Article 7(1)): 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.
• AIFTACircular No. 15/2010/TT-BCTno product-specific rules annex — the general rule is the whole criterionGeneral rule (Article 4(1) of Appendix 1): 1. Products referred to in Clause 2, Article 2 are considered originating if: a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System. provided that the last production process is carried out in the territory of the exporting Member State.
• VN_LAOCircular No. 04/2010/TT-BCTno product-specific rules annex — the general rule is the whole criterionGeneral rule (Article 4(1) of Appendix 1): 1. General origin criterion a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if: - The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or - All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System. b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.

Some annexes are keyed to an older HS edition than the AHTN 2022 nomenclature used on this site. Headings that were split or merged between editions must be checked against the circular itself.