Circular 124/2026/TT-BTC add Clause 10 to Article 15 of Circular 33/2023/TT-BTC on origin of exported and imported goods

CIRCULAR

Adding Clause 10 to Article 15 of the Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Minister of Finance on the determination of origin of exported and imported goods

Pursuant to the Law No. 54/2014/QH15 on Customs, which was amended and supplemented by Law No. 71/2014/QH13, Law No. 35/2018/QH14, Law No. 07/2022/QH15, and Law No. 133/2025/QH15;

Pursuant to the Law No. 107/2016/QH13 on Import Duty and Export Duty;

Pursuant to the Law on Amending and Supplementing a Number of Articles of the Bidding Law, the Law on Investment in the Form of Public-Private Partnership, the Customs Law, the Law on Value-Added Tax, the Law on Import Duty and Export Duty, the Law on Investment, the Law on Public Investment, and the Law on Management and Use of Public Property No. 90/2025/QH15;

Pursuant to the Law No. 05/2017/QH14 on Foreign Trade Management;

Pursuant to the Government’s Decree No. 08/2015/ND-CP detailing, and providing measures to implement, the Customs Law regarding customs procedures, inspection, supervision and control, which was amended and supplemented by Decree No. 167/2025/ND-CP;

Pursuant to the Government’s Decree No. 31/2018/ND-CP, detailing the Law on Foreign Trade Management in terms of origin of goods;

Pursuant to the Government’s Decree No. 86/2025/ND-CP detailing a number of articles of the Law on Foreign Trade Management regarding trade remedies;

Pursuant to the Government’s Decree No. 37/2026/ND-CP detailing a number of articles, and providing measures to organize and guide the implementation, of the Law on Product and Goods Quality;

Pursuant to the Government’s Decree No. 29/2025/ND-CP, defining the functions, tasks, powers and organizational structure of the Ministry of Finance, which was amended and supplemented by the Decree No. 166/2025/ND-CP;

At the proposal of the Director-General of the Department of Vietnam Customs;

The Minister of Finance promulgates the Circular adding Clause 10 to Article 15 of the Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Minister of Finance on the determination of origin of exported and imported goods.

Article 1. To add Clause 10 Article 15 after Clause 9 Article 15 as follows:

“10. The inspection of proofs of origin of imported goods shall be carried out on the basis of application of risk management.”

Article 2. Implementation provisions

1. This Circular takes effect on August 22, 2026.

2. During the implementation, in case documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall apply./.