Circular 24/2026/TT-BCT rules of origin under Vietnam UAE Comprehensive Economic Partnership Agreement

CIRCULAR

Providing the Rules of Origin within the framework of the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Vietnam and the Government of the United Arab Emirates

Pursuant to the Government’s Decree No. 40/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade, amended and supplemented under Decree No. 109/2025/ND-CP and Decree No. 193/2025/ND-CP;

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

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

In furtherance of the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Vietnam and the Government of the United Arab Emirates, signed on October 28, 2024;

At the proposal of the Director General of the Agency of Foreign Trade;

The Minister of Industry and Trade hereby promulgates the Circular providing the Rules of Origin within the framework of the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Vietnam and the Government of the United Arab Emirates.

CHAPTER I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides the Rules of Origin within the framework of the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Vietnam 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 organizations issuing certificates of origin (C/O).

2. Traders.

3. Agencies, organizations and individuals engaged in activities concerning origin of imports and exports.

Article 3. Interpretation of terms

According to this Circular, the following terms are construed as follows:

1. “Aquaculture” refers to 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, inter alia, regular stocking, feeding, protection from predators.

2. “Change in tariff classification” means a change at the two-digit, four-digit, or six-digit level of the Harmonized Commodity Description and Coding System.

3. Competent authority refers to:

a) For Vietnam, the Ministry of Industry and Trade or any other agency notified by the Ministry of Industry and Trade from time to time.

b) For the United Arab Emirates, the Ministry of Economy or any other agency notified or designated by the Ministry of Economy from time to time.

4. “Consignment” means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice.

5. Customs authority refers to:

a) For Vietnam, the General Department of Vietnam Customs under the Ministry of Finance.

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

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

7. “Exporter” means a person, located in the exporting Party, that is exporting the goods to the other Party and is able to prove the origin of the exported goods, whether or not that person is the manufacturer or carries out the export formalities.

8. “Fungible materials” means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product.

9. “Generally accepted accounting principles” mean the recognized consensus or substantial authoritative support in the territory of a Party, with respect to the recording of revenues, expenses, costs, assets, and liabilities, the disclosure of information and the preparation of financial statements. These standards may encompass broad guidelines of general application as well as detailed standards, practices and procedures.

10. “Good” means any article of trade 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, compound or part used in the production of a good.

13. “Non-originating goods” or “non-originating materials” means goods or materials that do not qualify as originating in accordance with this Circular.

14. “Originating goods” or “originating materials” means goods or materials that qualify as originating in accordance with this Circular.

15. “Product” means that which is obtained by growing, raising, mining, harvesting, fishing, aquaculture, trapping, hunting, extracting or manufacturing, even if it is intended for later use in another manufacturing operation.

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

17. “Party” means Vietnam or the United Arab Emirates.

18. “Non-party” means a country other than Vietnam or the United Arab Emirates.

Article 4. Provisions on certification and inspection of origin in Vietnam

1. To promulgate together with this Circular the following Appendices:

a) Appendix I: Product specific rules.

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

c) Appendix III: Declaration of the approved exporter.

d) Appendix IV: Statement of any exporter.

2. The agencies and organizations issuing UAE-VN C/Os of Vietnam are the Agency of Foreign Trade (under the Ministry of Industry and Trade) and provincial-level People’s Committees. Agencies and organizations issuing UAE-VN C/Os shall register and update specimen signatures and specimen seals in accordance with the guidance of the Agency of Foreign Trade (under the Ministry of Industry and Trade). The list of Vietnamese agencies and organizations issuing UAE-VN C/Os shall be updated at the Ministry of Industry and Trade’s electronic certificate of origin issuance system (eCoSys System) at www.ecosys.gov.vn.

3. The process of certification and inspection of origin of goods and administrative procedures related to issuance of UAE-VN C/Os shall comply with the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018, detailing the Law on Management of Foreign Trade regarding origin of goods, legal provisions on origin of goods, and this Circular.

CHAPTER II

METHODS OF IDENTIFYING ORIGIN OF GOODS

Article 5. Originating goods

Goods shall be considered as originating in the territory of a Party when:

1. Goods are wholly obtained in the territory of that Party within the meaning of Article 6 of this Circular.

2. Goods are not wholly obtained in the territory of that Party, provided that such goods have undergone sufficient working or processing within the meaning of Article 7 of this Circular.

3. Goods are produced in the territory of that Party exclusively from originating materials.

Article 6. Wholly obtained goods

For the purposes of Clause 1, Article 5 of this Circular, the following goods shall be deemed to be wholly obtained or produced in the territory of a Party:

1. Plants and plant products grown, collected or harvested there.

2. Live animals born and raised there.

3. Products obtained from animals alive there

4. Mineral products or natural resources extracted or taken from that Party’s soil, subsoil, waters, seabed or beneath the seabed.

5. Products obtained by hunting, trapping, collecting, capturing, fishing or aquaculture conducted there.

6. Products of sea fishing and other marine products taken from outside the territorial waters of the Parties by a vessel registered, recorded, listed or licensed with a Party and flying its flag.

7. Products made on board a factory ship registered, recorded, listed or licensed with a Party and flying its flag, exclusively from products referred to in Clause 8 of this Article.

8. Products, other than products of sea fishing and other marine products, taken or extracted from the seabed, ocean floor or the subsoil of the continental shelf or the exclusive economic zone of any of the Parties, by a Party or a person of a Party provided that that Party or that person of a Party has the right to exploit such seabed, ocean floor, or subsoil in accordance with international law.

9. Used goods collected there, provided that such goods are fit only for the recovery of raw materials.

10. Wastes or scraps resulting from utilization, consumption or manufacturing operations conducted there.

11. Products produced or obtained there exclusively from products referred to in Clauses 1 through 10 of this Article, or from their derivatives, at any stage of production

Article 7. Sufficient working or processing

1. For the purposes of Clause 2, Article 5 of this Circular, a good shall be considered to have undergone sufficient working or processing and shall deemed to be originating in the territory of a Party when the good satisfies any of the following:

a) A change in tariff heading (CTH), which means that all non-originating materials used in the production of the good have undergone a change in HS tariff classification at the 4-digit level.

b) A qualifying value content (QVC) not less than 35% of the ex-works price.

QVC is the qualifying value content of a good, expressed as a percentage (%).

QVC shall be calculated as follows:

Ex-works price is the price paid for the good ex-works to the manufacturer in the Party in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the good obtained is exported.

V.N.M means the customs value at the time of importation of the non-originating materials used inclusive freight and insurance costs incurred in transporting the material to the importation port in the territory of the importing Party or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party. Where the producer of a good acquires non-originating materials in the territory of the Party where the producer is located, the value of such materials shall not include freight, insurance, packing costs and any other costs incurred in transporting the material from the supplier’s warehouse to the producer’s location.

2. Notwithstanding Clause 1, a good that falls within the classifications included in Appendix I to this Circular, shall satisfy the specific rule pertaining to it detailed therein.

Article 8. Intermediate goods

If a good which has acquired originating status in the territory of a Party in accordance with Article 7 of this Circular is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

Article 9. Accumulation

1. An originating good of a Party which is used in the processing or production in the territory of the other Party as material for finished goods shall be deemed as a material originating in the territory of the latter Party where the working or processing of the finished goods has taken place.

2. An originating good of a Party that only undergoes insufficient working or processing operations under Article 11 of this Circular in the other Party shall retain its originating status of the former Party.

Article 10. Tolerance

1. A good fails to satisfy the rule of change in tariff classification shall nevertheless be considered as originating if the value of all non-originating materials that are used in the production of the good and that do not undergo the change in tariff classification does not exceed 20% of the ex-works price of the good.

2. The value of non-originating materials referred to in Clause 1 of this Article shall be included in the V.N.M for any applicable qualifying value content requirement.

Article 11. Insufficient working or processing

1. “Simple” generally describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity. However, handcrafts items made by artisans like embroidery, pottery, handwoven blankets, handmade jewelry, and quilts stitched by hand are not to be considered as simple operations.

2. “Simple mixing” generally describes an activity which need neither special skills, machine, apparatus or equipment specially produced or installed for carrying out the activity.

3. Notwithstanding compliance with Article 7 of this Circular, a good shall not be considered to be originating in a Party if the following operations are undertaken exclusively by itself or in combination in that Party:

a) Slaughter of animals.

b) Operations to ensure the preservation of products 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 removal of oxide, oil, paint or other coverings.

dd) Simple painting and polishing operations.

e) Simple testing or calibration.

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

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

i) Simple assembly of parts of products to constitute a complete good or disassembly of products into parts.

k) Simple changes of packing, unpacking or repacking operations, and breaking up and assembly of consignments.

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

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

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

4. All the operations carried out in the exporting Party on a given product shall be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of Clause 3 of this Article.

Article 12. Indirect materials

In order to determine the originating status of a product, the following materials used in its production shall be treated as originating materials:

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 a good and do not enter into the final composition of the good.

Article 13. Accessories, spare parts and tools

1. Accessories, spare parts, tools, and instructional or other information materials delivered with a good that form part of the good’s standard accessories, spare parts, tools, and instructional or other information materials shall be regarded as a part of the good, and shall be disregarded in determining whether or not all the non-originating materials used in the production of the originating goods undergo the applicable change in tariff classification provided that:

a) The accessories, spare parts, tools, and instructional or other information materials are classified with and not invoiced separately from the good; and

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

2. For goods that are subject to a qualifying value content requirement, the value of the accessories, spare parts, tools and instructional or other information materials shall be taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying value content of the goods.

Article 14. Packaging materials and containers for retail sale

1. Packaging materials and containers in which a good is packaged for retail sale, if classified with the good, according to Rule 5 of the Harmonized System, shall be disregarded in determining whether all the non-originating materials used in the production of the good undergo the applicable change in tariff classification.

2. If the good is subject to a qualifying value content requirement, the value of such packaging materials and containers for retail sale shall be taken into account as originating or non-originating materials, as the case may be.

Article 15. Unit of qualification

The unit of qualification shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.

1. When a product composed of a group or assembly of articles is classified under a single heading, the whole group or assembly shall constitute the unit of qualification.

2. When a consignment consists of a number of identical products classified under a single tariff line, each product shall be taken individually into account when in determining whether it qualifies as an originating good.

Article 16. Packaging materials and containers for transportation and shipment

Packing materials and containers for transportation and shipment are disregarded in determining whether a good is originating.

Article 17. Fungible goods or materials

1. The determination of whether fungible goods or materials are originating shall be made through physical segregation of each good or material, or, in case of any difficulty, through the use of any inventory management method, such as averaging, last-in, first-out, or first-in, first out, recognized in the generally accepted accounting principles of the Party in which the production is performed, or otherwise accepted by the Party in which the production is performed.

2. The inventory management method selected under Clause 1 of this Article for particular fungible goods or materials shall continue to be used for those fungible goods or materials throughout the fiscal year of the Party that selected the inventory management method.

Article 18. Sets of goods

Sets, as defined in General Rules of the Harmonized System, shall be regarded as originating when all component goods are originating products.

However, when a set is composed of originating and non-originating goods, the set as a whole shall be regarded as originating, provided that the customs value of non-originating goods does not exceed 20% of the ex-works price of the set.

Article 19. Principle of territory

1. The conditions set out in Article 5 of this Circular must be fulfilled without interruption in the territory of the Party concerned. “Territory” includes free zones and export processing zones established within the territory in accordance with the laws and regulations of each Party.

2. Where originating goods exported from the territory of a Party to a non-party, return to the exporting Party, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

a) The returning goods are the same as those exported.

b) They have not undergone any operation beyond what is necessary to preserve them in good condition while in that non-party or while being exported.

Article 20. Transit and transshipment

1. An originating good retains its originating status if the good has been transported directly to the importing Party without passing through the territory of a non-party.

2. The originating goods retain their originating status if in transit or is stored in a temporary warehousing through one or more non-parties, provided that the goods:

a) Remained under customs control in the territory of the non-party or non-parties of transit or storage and they are not intended for trade, consumption, use or employment in the non-party or non-parties where the goods were in transit; and

b) Have not undergone any operation there other than unloading, reloading, adding or affixing labels to ensure compliance with requirements of the importing Party or the non-party or non-parties of transit, split from bulk carried out under customs supervision in the non-party or non-parties of transit or storage or any operation required to keep them in good condition.

3. An importer shall, upon request of the customs authorities of the importing Party, supply appropriate evidence demonstrating that the goods remained under customs supervision in the country(ies) of transit or storage. Evidence that the conditions set out in Clause 1 of this Article have been fulfilled shall be supplied to the customs authorities of the importing Party by the production of:

a) Any single through transport documents, that meet international standards and that prove that the goods were directly transported from the exporting Party through the non-party where the goods are in transit to the importing Party.

b) A certificate issued by the customs authorities of the non-party where the goods were in transit which contains an exact description of the goods, the date and place of loading and re-loading of the goods in that non-party and the conditions under which the goods were placed.

c) In the absence of any of the documents specified at Points a and b of this Clause, any other documents that will prove the direct shipment.

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

Goods produced or manufactured in an export processing zone, economic zone or free zone situated in the territory of a Party shall be considered as originating goods in that Party when exported to the other Party provided that the provisions of this Circular are satisfied, and a proof of origin is provided.

CHAPTER III

CERTIFICATION OF ORIGIN AND INSPECTION OF ORIGIN

Article 22. General provisions on mechanisms for certification of origin

1. Goods originating in the territory of the United Arab Emirates, shall, on importation into the Vietnam, benefit from preferential tariff treatment under the Agreement upon submission to the customs authority of any of the following proofs of origin:

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

b) An origin declaration made out by an approved exporter in accordance with Article 24 of this Circular.

c) A statement of origin, in accordance with the form provided in Appendix IV to this Circular, made out by any exporter where the value of the originating goods concerned does not exceed the equivalent of US $500. However, this shall be subject to the condition that the importation does not form part of a series of importations which the Vietnamese customs authority reasonably considers to have been carried out or planned for the purpose of evading compliance with Vietnamese laws.

2. Goods originating in Vietnam shall, on importation into the United Arab Emirates, benefit from preferential tariff treatment within the framework of the Agreement upon submission of any of the following proofs of origin:

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

b) A statement of origin, in accordance with the form provided in Appendix IV to this Circular, made out by any exporter where the value of the originating goods concerned does not exceed the equivalent of US $500. However, this shall be subject to the condition that the importation does not form part of a series of importations which the customs authority of the United Arab Emirates reasonably considers to have been carried out or planned for the purpose of evading compliance with the laws of the United Arab Emirates.

Within 3 working days after making out the origin declaration/statement of origin, the Vietnamese exporter shall declare and upload the origin declaration/statement of origin and documents relating to the exported consignment specified at Points c thru h, Clause 1, Article 15 of Decree No. 31/2018/ND-CP to the Ministry of Industry and Trade’s electronic certificate of origin issuance system at www.ecosys.gov.vn.

3. The proof of origin shall be completed in the English language and shall remain valid for one year from the date on which it is issued or made out for the purposes of obtaining preferential tariff treatment and may be submitted within that period to the customs authorities of the importing Party.

Article 23. UAE-VN C/Os

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

a) Be in standard A4 white paper in accordance with the form set out in Appendix II to this Circular.

b) Comprise one original and two copies. The original shall be forwarded by the producer or exporter to the importer for submission to the customs authority of the importing Party. The duplicate shall be retained by the competent authority of the exporting Party. The triplicate shall be retained by the producer or exporter.

c) May cover one or more goods under one consignment.

d) Be in a printed format or such other medium including electronic format.

dd) Be in paper format or electronic format, issued by the agency or organization issuing C/Os of the exporting Party, or transmitted through the electronic system (electronic origin data exchange system).

2. Each C/O shall bear a unique serial reference number separately given by each place or office of issuance.

3. A C/O shall bear an official seal of the competent authority of the exporting Party. The official seal may be applied electronically

4. In case the official seal is applied electronically, an authentication mechanism, such as QR code or a secured website, shall be included in the C/O for the C/O to be deemed as an original copy.

Article 24. Origin declaration made by the approved exporter

1. This Article applies to approved exporters making out origin declarations for goods imported from the United Arab Emirates into Vietnam.

2. The customs or competent authorities of the United Arab Emirates may authorize any exporter to make out origin declarations in accordance with the laws of the United Arab Emirates.

3. The customs or competent authorities of the United Arab Emirates shall share or publish the list of approved exporters authorized to make out origin declarations and periodically update such list.

4. An origin declaration shall be made out by the approved exporter by typing, stamping or printing the declaration on the invoice, the delivery note or another commercial document which describes the goods in sufficient detail. The declaration may also be hand-written; if the declaration is hand-written, it shall be written in permanent ink in legible printed characters.

Article 25. Issuance and verification of UAE-VN C/Os

1. The exporter or its representative shall submit an application for C/O issuance to the competent authority of the exporting Party, either in electronic or paper form, in accordance with regulations of the exporting Party.

2. The exporter applying for C/O issuance shall be prepared to submit at any time, at the request of the competent authority of the exporting Party, documents proving the originating status of the goods concerned, as well as the fulfillment of the other requirements of this Circular.

3. The competent authority shall carry out inspection and verification to ensure that:

a) The application for C/O issuance and the C/O is duly completed and signed by the authorized signatory.

b) The origin of the good is in conformity with the provisions of this Circular.

c) HS Code, description, gross weight or other quantity and value conform to the goods to be exported.

Article 26. C/Os issued retrospectively

1. The UAE-VN C/O shall be issued prior to or at the time of shipment.

2. In exceptional cases where a C/O has not been issued prior to or at the time of shipment, due to involuntary errors or omissions or other valid causes, the C/O may be issued retrospectively but with a validity no longer than one year from the date of shipment, in which case it is necessary to indicate “ISSUED RETROSPECTIVELY” in the appropriate field as detailed in Appendix II to this Circular.

3. The competent authority of the exporting Party shall consider issuing the C/O issued retrospectively for exported goods that are in the course of transportation or temporary storage under customs control in Vietnam or the United Arab Emirates. The C/O issued retrospectively by the competent authority of the exporting Party shall be submitted to the customs authority of the importing Party within 6 months from the date the Agreement enters into force, provided that the exported goods satisfy the provisions of this Circular, together with documents proving direct consignment in accordance with Article 20 of this Circular.

Article 27. Loss or destruction of the C/O

The certified true copy of the original C/O shall be endorsed with a signature and seal and bear the words “CERTIFIED TRUE COPY” and the date of issuance of the original C/O in appropriate field as detailed in Appendix II to this Circular. The certified true copy of a C/O shall be issued within the same validity period of the original C/O.

Article 28. Importation by installments

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing Party, dismantled or non-assembled goods within the meaning of Rule 2(a) of the General Rules of the Harmonized System are imported by installments, a single proof of origin for such goods can be submitted to the customs authorities provided that the said goods are covered by a single commercial invoice.

Article 29. Replacement C/Os

Neither erasures nor superimposition shall be allowed on the erroneous C/O. Any alterations shall be made by issuing a new C/O to replace the erroneous one. The reference number of the corrected C/O should be indicated in the appropriate field on the newly issued C/O as detailed in Appendix II to this Circular. The validity of the replacement certificate will be the same as the original.

Article 30. Minor discrepancies and formal errors

1. The discovery of minor discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs authority of the importing Party for the purposes of carrying out the formalities for importing the goods shall not ipso-facto invalidate the proof of origin, if it does in fact correspond to the goods imported.

2. Formal errors, such as typing errors, on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

Article 31. Non-party invoicing

1. The customs authority in the importing Party shall not deny a claim for preferential tariff treatment only for the reason that the invoice was issued in a non-party and not by the exporter or producer of a good in the exporting Party provided that the good meets the requirements in this Circular.

2. The exporter shall indicate “non-party invoicing” and such information as name and country of the company issuing the commercial invoice shall appear in the C/O as specified in Appendix II to this Circular or, in the case of an origin declaration made out by an approved exporter in accordance with Appendix III to this Circular, on the origin declaration.

3. The exporter is not required to be the seller that issues the commercial invoice for the consignment. The seller can be located in the territory of a non-party

Article 32. Denial of preferential tariff treatment

1. The customs authority of the importing Party may deny a claim for preferential tariff treatment, in accordance with its regulations, where:

a) The good does not meet the rules of origin prescribed in this Circular.

b) The importer, exporter or producer of the good fails to comply with the provisions prescribed in this Circular.

c) The customs or competent authority of the importing Party has not received sufficient information from the importer to determine that the good is originating.

d) The competent authority or customs authority of the exporting Party does not comply with the requirements on origin inspection and verification in accordance with this Circular.

2. If the customs authority of the importing Party denies a claim for preferential tariff treatment, it shall, upon request by the importer, provide its reasons for the decision in writing to the importer.

3. Upon being communicated the grounds for denial of preferential tariff treatment, the importer may, within the period provided for in the laws of the importing Party, file an appeal against such decision with the competent authority under the laws of the importing Party.

Article 33. Retroactive check

1. Verifications of proofs of origin shall be carried out at random or whenever the customs authority of the importing Party has reasonable doubts as to the authenticity of such documents, the originating status of the goods concerned or the fulfillment of the other requirements of this Circular.

2. Pursuant to Clause 1 of this Article, the customs authority or the competent authority of the importing Party, as the case may be, shall send a verification request by e-mail or any other means that records receipt, including a copy of the proof of origin and the reasons for the inquiry. Any other document and information obtained suggesting that the information given on the proof of origin is incorrect shall be sent in support of the request for verification.

3. The verification shall be carried out by the competent authority of the exporting Party. Such authority shall have the right to request for inspections at the exporter’s or producer’s premises, to check the exporter’s and the producer’s records, or any other check considered appropriate related to origin and according to the laws of the exporting Party.

4. The customs authority or the competent authority of the importing Party requesting the verification shall be informed of the results of this verification within 6 months of the date of the receipt of the verification request. These results must indicate clearly whether the documents are authentic and whether the goods concerned can be considered as originating and fulfill the other requirements of this Circular.

5. If the customs authority or the competent authority of the importing Party, as the case may be, receives no reply within the established period or if the reply does not contain sufficient information regarding the authenticity of the proof of origin or the originating status of the goods, or if the reply determines that the goods were not originating or that the proofs of origin were not authentic, the customs authority or the competent authority, as the case may be, may deny preferential tariff treatment.

Article 34. Record keeping

1. The manufacturer or exporter shall retain, for a period not less than 5 years from the date of issuance of the proof of origin, or a longer period in accordance with the laws of that Party, all records proving that the goods were originating.

2. The importers shall retain, for a period not less than 5 years from the date of importation of the goods, or a longer period in accordance with that Party's laws, all records proving that the goods for which preferential tariff treatment was claimed were originating.

3. The competent authority or issuing authority shall retain, for a period not less than 5 years from the date of issuance of the proof of origin, or a longer period in accordance with that Party's laws, all supporting records of the application for the proof of origin.

4. The records referred to in Clauses 1, 2 and 3 of this Article may be maintained in any medium that allows for prompt retrieval, including digital, electronic, optical, magnetic, or written form.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 35. Implementation organization

1. Instructions and arrangements for unanimous understanding concerning the Rules of Origin agreed upon by the Joint Committee for Agreement implementation or the Sub-Committee on Rules of Origin in reports within the framework of the Agreement shall serve as a basis for implementation by C/O-issuing agencies and organizations and customs authorities.

2. The contents referred to in Clause 1 of this Article shall be notified to C/O-issuing agencies and organizations and customs authorities via the Ministry of Industry and Trade and the Ministry of Finance.

3. In case the legal documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

Article 36. Effect

1. This Circular takes effect from May 05, 2026.

2. Agencies and organizations issuing C/Os shall consider retrospective issuance of UAE-VN C/Os in accordance with this Circular for goods exported from Vietnam from February 03, 2026.

3. Customs authorities shall accept proofs of origin issued in accordance with this Circular for consideration of preferential tariff treatment under the Agreement for consignments with import customs declarations registered from February 03, 2026./.

Appendix II

UAE-VN C/O

(Attached to the Minister of Industry and Trade’s Circular No. 24/2026/TT-BCT dated May 05, 2026, providing the Rules of Origin within the framework of the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Vietnam and the Government of 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 authorized person of the Competent Authority.

Appendix III

ORIGIN DECLARATION OF THE APPROVED EXPORTER

(Attached to the Minister of Industry and Trade’s Circular No. 24/2026/TT-BCT dated May 05, 2026, providing the Rules of Origin within the framework of the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Vietnam and the Government of the United Arab Emirates)

The exporter of the goods covered by this document (authorization 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) Authorization number of the approved exporter.

(2) Country of origin of the goods.

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

(4) Place and date of the declaration by the approved exporter.

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

Appendix IV

STATEMENT OF ORIGIN OF ANY EXPORTER

(Attached to the Minister of Industry and Trade’s Circular No. 24/2026/TT-BCT dated May 05, 2026, providing the Rules of Origin within the framework of the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Vietnam and the Government of 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.