Circular 44/2025/TT-BCT on the Rules of Origin in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area

Circular

On the Rules of Origin in 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 08, 2018, of detailing a number of Articles of the Law on Foreign Trade Management in terms of origin of goods;

To implement the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area signed on February 27, 2009, at the 14 ^th Summit in Thailand between 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 General of the Agency of Foreign Trade;

The Minister of Industry and Trade hereby promulgates the Circular on the Rules of Origin in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular prescribes the Rules of Origin in 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. C/O issuing authorities and organizations.

2. Traders

3. Authorities, organizations, and individuals involved in the origin of exported and imported goods.

Article 3. Interpretation of terms

For the purposes of this Circular, the following terms are defined 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 implying intervention in the rearing or growth processes to enhance production such as regular stocking, feeding, or protection from predators.

2. Back-to-back Certificate of Origin means a Certificate of Origin issued by a C/O issuing authority/organization, an Approved Exporter, or an exporter in an Intermediate Member State based on one or more Certificates of Origin previously issued by the first Exporting Member State.

3. CIF means the value of the imported good, inclusive of the cost of freight and insurance up to the port or place of entry into the country of importation. The valuation shall be made in accordance with Article VII of the General Agreement on Tariffs and Trade 1994 (GATT 1994) and the Agreement on Customs Valuation.

4. FOB means the free-on-board value of the good, inclusive of the cost of transport to the port or site of final shipment abroad. This value is calculated in accordance with Article VII of GATT 1994 and the Agreement on Customs Valuation.

5. RVC means the Regional Value Content criterion.

6. CTC means the Change in Tariff Classification criterion.

7. Generally Accepted Accounting Principles means the recognized consensus or substantial authoritative support 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 of general application as well as detailed standards, practices, and procedures.

8. Good(s) means any merchandise, product, article, or material.

9. Identical and interchangeable materials means materials that are of the same kind and commercial quality, possess the same technical and physical characteristics, and, once these materials are incorporated into the finished product, cannot be distinguished from one another for origin purposes by virtue of any markings or mere visual examination.

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

a) Fuel and energy.

b) Tools, dies, and moulds.

c) Spare parts and materials used in the maintenance of 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, and safety equipment and supplies.

e) Equipment, devices, and supplies used for testing or inspecting the goods.

g) Catalysts and solvents.

h) Any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be a part of that production.

11. Member State means a Member State of ASEAN, Australia, or New Zealand.

12. Intermediate Member State means a Member State through which the goods are transported, which is not the Exporting Member State or the Importing Member State.

13. Material means any matter or substance used or consumed in the production of goods or physically incorporated into a good or subjected to a process in the production of another good.

14. Non-originating good or material means a good or material that does not qualify as originating under this Circular.

15. Originating good or material means a good or material that qualifies as originating under this Circular.

16. Packing materials and containers for transportation mean goods used to protect a good during its transportation, different from those containers or materials used for its retail sale.

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

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

19. Product Specific Rules means the rules in Annex I promulgated with this Circular, specifying that the materials used to produce the goods must undergo a change in tariff classification, or a specific manufacturing or processing operation, or satisfy a Regional Value Content criterion, or a combination of any of these criteria.

20. Proof of Origin means a document certifying the origin of goods as prescribed in Article 20 of this Circular.

Article 4. Certification and verification of origin in Vietnam

1. Promulgated together with this Circular are the following Annexes:

a) Annex I: Product Specific Rules.

b) Annex II: List of Minimum Data Requirements for Proof of Origin.

c) Annex III: Form of C/O Form AANZ.

d) Annex IV: Form of C/O Form AANZ Continuation Sheet.

dd) Annex V: Exporter Declaration Form regarding FOB value.

2. The authorities issuing C/O Form AANZ of Vietnam are the Agency of Foreign Trade (Ministry of Industry and Trade) and organizations authorized by the Provincial People's Committees. The registration of specimen signatures and specimen seals, as well as the updating of such specimens by AANZ C/O issuing authorities, shall be implemented in accordance with the guidance of the Agency of Foreign Trade (Ministry of Industry and Trade). The list of C/O Form AANZ issuing authorities of Vietnam is updated via the Electronic Origin Management and Issuance System of the Ministry of Industry and Trade (eCoSys System) at www.ecosys.gov.vn.

3. The procedures for certification and verification of origin shall be implemented in accordance with the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018, detailing a number of articles of the Law on Foreign Trade Management in terms of origin of goods, relevant laws on rules of origin, and the provisions of this Circular.

Chapter II

RULES OF ORIGIN

Article 5. Originating goods

1. Goods shall be treated as originating if they meet other provisions of this Circular and one of the following requirements:

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

b) They are not wholly obtained or produced entirely in a Member State, but meet the requirements prescribed in 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 meeting the origin requirements in Clause 1 of this Article shall be eligible for preferential tariff treatment when exported to a Member State and subsequently re-exported to another Member State.

Article 6. Wholly obtained goods

1. Pursuant to Point a, Clause 1, Article 5 of this Circular, goods shall be considered wholly obtained or produced entirely in a Member State in the following cases:

a) Plants and plant products, including fruits, 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) Goods obtained from live animals in a Member State.

d) Goods 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 subsoil of a Member State.

e) Goods of sea-fishing and other marine goods 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) Goods processed or produced on board factory ships registered or recorded in a Member State and flying the flag of that Member State, exclusively from goods referred to at Point e of this Clause.

h) Goods taken by a Member State or a natural person of that Member State from the seabed or the subsoil beneath the seabed outside the Exclusive Economic Zone and Continental Shelf of that Member State, and beyond areas where other states have rights to exploit in accordance with international law.

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

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

2. For the purposes of this Article, “in a Member State” covers the land territory, territorial sea, Exclusive Economic Zone, and Continental Shelf over which that Member State exercises sovereignty, sovereign rights, or jurisdiction, as the case may be, in accordance with international law.

3. “International law” referred to in Clause 2 of this Article refers to generally accepted international law, such as the United Nations Convention on the Law of the Sea.

Article 7. Not wholly obtained goods

1. Pursuant to Point b, Clause 1, Article 5 of this Circular, goods shall be treated as not wholly obtained in a Member State if they satisfy the criteria prescribed in Annex I promulgated together with this Circular.

2. In cases where Annex I promulgated together with this Circular allows a choice between RVC, CTC, a specific manufacturing or processing operation, or a combination of these criteria to determine the origin of a specific good, the producer or exporter shall select the appropriate criterion to determine the origin of the goods.

Article 8. Calculation of regional value content

1. The RVC prescribed in Clause 2, Article 7 of this Circular shall be calculated using one of the following two formulas:

a) Direct formula:

b) Indirect formula:

Where:

AANZFTA Material Cost means the value of originating materials, parts, or produce that are acquired or self-produced by the producer.

Labour Cost includes wages, remuneration, and other employee benefits.

Overhead Cost means the total overhead expenses allocated to the production process.

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

Value of Non-Originating Materials means the CIF value at the time of importation or the earliest ascertainable price paid for the non-originating materials, parts, or produce that are acquired by the producer. Non-originating materials include materials of undetermined origin but do not include materials that are self-produced.

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

Article 9. Accumulation

1. Goods and materials which satisfy the Article 5 of this Circular and are used as materials in another Member State for the production of other goods or materials shall be considered as originating in the Member State where the production or processing of the finished good or material has taken place.

2. In addition to the Clause 1 of this Article, accumulation shall also apply to all production processes and value added to non-originating materials in a Member State when such materials are used in another Member State to produce other goods or materials. The production processes or value added to non-originating materials in the territory of one or more Member States shall be counted towards the originating content of the good or material for the purpose of determining the origin of the good or material finished in the territory of a Member State, regardless of whether such production processes or value added was sufficient to confer originating status to the material itself.

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

a) For non-originating materials produced in a Member State not participating in accumulation under this Clause, the production processes or value added shall not be counted when determining the origin of the finished good or material produced in a Member State participating in accumulation under this Clause.

b) For non-originating materials produced in a Member State participating in accumulation under this Clause, the production processes or value added shall not be counted when determining the origin of the finished good or material produced in a Member State not participating in accumulation under this Clause.

c) For non-originating materials produced in a Member State not participating in accumulation under this Clause, the production processes or value added shall not be counted when determining the origin of the finished good or material produced in a Member State not participating in accumulation under this Clause.

4. The Ministry of Industry and Trade (via the Agency of Foreign Trade) shall notify the list of Member States participating in accumulation under Clause 2 of this Article and the effective date of participation on the eCoSys System and the Ministry of Industry and Trade Portal.

Article 10. Minimal operations and processes

In cases where the claim for origin is based on the RVC criterion, the following operations and processes, whether undertaken by themselves or in combination with each other, shall be considered minimal and shall not be taken into account in determining the origin of goods:

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

2. Facilitating shipment or transportation.

3. Packaging (excluding "packaging" in the electronics industry) or presenting goods for transportation or sale.

4. Simple processes, consisting of sifting, classifying, washing, cutting, slitting, bending, coiling, or uncoiling, and other similar operations.

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

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

Article 11. De Minimis

1. Goods that do not satisfy the CTC criterion prescribed in Annex I promulgated together with this Circular shall still be considered as originating goods if they meet 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 (HS code), the value of all non-originating materials used in the production of the goods that do not satisfy the CTC criterion does not exceed ten percent (10%) of the FOB value of the goods.

b) For goods falling within Chapters 50 to 63 of the HS code, the weight of all non-originating materials used in the production of the goods that do not satisfy the CTC criterion does not exceed ten percent (10%) of the total weight of the goods, or the value of all non-originating materials used in the production of the goods that do not satisfy the CTC criterion does not exceed ten percent (10%) of the FOB value of the goods.

2. The value of non-originating materials under Clause 1 of this Article shall be included in the value of non-originating materials when the RVC criterion is applied to the goods.

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

1. Accessories, spare parts, tools, and instructional or other information materials presented with the goods shall be considered part of the goods and shall be disregarded in determining whether all the non-originating materials used in the production of the originating goods have met the CTC criterion, provided that:

a) The accessories, spare parts, tools, and instructional or other information materials presented with the goods are not invoiced separately from the goods.

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

2. In cases where Clause 1 of this Article does not apply, and the RVC criterion is applied to the goods, the value of the accessories, spare parts, tools, and instructional or other information materials presented with the goods shall be considered as originating or non-originating, as the case may be.

3. Clauses 1 and 2 of this Article shall not apply in cases where the accessories, spare parts, tools, and instructional or other information materials presented with the goods have been added solely for the purpose of artificially raising the RVC of the goods, provided that the Importing Member State can demonstrate that such accessories, spare parts, tools, and instructional or other information materials are not sold with the goods.

Article 13. Identical and interchangeable materials

The determination of whether identical and interchangeable materials are originating materials shall be made either by physical segregation of each of the materials or by the use of generally accepted accounting principles of stock control applicable, or inventory management practice, in the Exporting Member State.

Article 14. Packing materials and containers

1. Packing materials and containers for transportation and shipment of goods shall not be taken into account in determining the origin of the goods.

2. Packaging materials and containers in which goods are packaged for retail sale, when classified together with the goods, shall not be taken into account in determining whether all of the non-originating materials used in the production of the goods have met the applicable CTC criterion.

3. In cases where the RVC criterion is applied, the value of the packaging materials and containers in which the goods are packaged for retail sale shall be taken into account as originating or non-originating materials, as the case may be, in calculating the RVC.

Article 15. Indirect materials

Indirect materials shall be treated as originating materials without regard to where they are produced. The value of indirect materials shall be the cost registered in the accounting records of the producer.

Article 16. Recording of costs

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

Article 17. Direct consignment, transit, and transhipment

Goods shall be considered to retain their originating status as prescribed in Article 5 of this Circular if they meet one of the following conditions:

1. The goods are transported to the Importing Member State without passing through any non-Member State.

2. The goods are transported through one or more non-Member States, provided that:

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

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

Article 18. Proof of origin

To be eligible for preferential tariff treatment, goods must have a Proof of Origin in accordance with the Chapter III of this Circular.

Article 19. Denial of preferential tariff treatment

The customs authority shall deny preferential tariff treatment in either of the following cases:

1. The goods do not meet the requirements of this Circular.

2. The importer, exporter, or producer of the goods fails to demonstrate that the goods satisfy the requirements of this Circular for the preferential tariff treatment.

Chapter III

CERTIFICATION AND VERIFICATION OF ORIGIN

Article 20. General provisions on the mechanism for certification of origin

1. Originating goods of Vietnam exported to Member States shall be considered for preferential tariff treatment within the framework of the AANZFTA Agreement upon submission of a C/O issued in accordance with this Circular.

2. Originating goods of Member States imported into Vietnam shall be considered for preferential tariff treatment within the framework of the AANZFTA Agreement upon submission of one of the following proofs of origin:

a) A C/O issued by a C/O issuing authority in accordance with Articles 24 and 25 of this Circular.

b) A Declaration of Origin issued by an Approved Exporter in accordance with Articles 21 and 25 of this Circular.

3. The Declaration of Origin prescribed at Point b, Clause 2 of this Article shall:

a) Be issued in writing, or other formats including electronic format, using the form notified by the Importing Member State.

b) Specify that the goods are originating and meet the provisions of this Circular.

c) Contain the minimum data requirements prescribed in Section II of Annex II promulgated together with this Circular.

d) Be in the English language, bearing the signature and name of the certifier and the date of issuance.

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

Article 21. Approved exporter

1. The competent authority of the Exporting Member State shall apply the self-certification mechanism to an Approved Exporter in accordance with the regulations of that Exporting Member State. An Approved Exporter shall meet the following conditions:

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

b) Knowing and understanding the rules of origin prescribed in this Circular.

c) Having a satisfactory level of experience in export in accordance with the regulations of the Exporting Member State.

d) Having a record of good compliance, measured by risk management of the competent authority of the Exporting Member State.

dd) In cases where the Approved Exporter is a trader, they must obtain a declaration by the producer confirming the originating status of the goods, and must provide such information in case of inspection or verification of origin in accordance with regulations.

e) Having a well-maintained bookkeeping and record-keeping system, in accordance with the regulations of the Exporting Member State.

2. The competent authority of the Exporting Member State shall grant the approved exporter authorisation in writing or electronically, provide the approved exporter an authorisation code, and notify the information of the Approved Exporter as prescribed in Clause 4 of this Article.

3. The Approved Exporter may self-issue Declarations of Origin for the goods authorized for self-certification and provide documents related to such export shipment.

4. The competent authority of the Exporting Member State shall notify the information regarding the Approved Exporter to the database, including:

a) The legal name and address of the Approved Exporter.

b) The authorization code of the Approved Exporter.

c) The issuance date and, if applicable, the expiry date of the authorization code.

d) The list of goods authorized for self-certification, at least at the Chapter level.

5. Any change referred to at Points a thru d of Clause 4 of this Article, or the withdrawal or suspension of the authorization of the Approved Exporter, shall be promptly notified to the database. In cases where the competent authority of the Exporting Member State maintains a secure website accessible to other Member States, the notification in the aforementioned manner is not required.

6. The competent authority of the Exporting Member State shall monitor the Approved Exporter, including inspecting and verifying the Declarations of Origin of the Approved Exporter, and withdraw the authorization of the Approved Exporter if the exporter no longer meets the conditions prescribed in Clause 1 of this Article.

7. The Approved Exporter shall be responsible for implementing the origin verification process of the customs authority of the Importing Member State, providing relevant documents to demonstrate that the goods are originating, including information of the supplier or producer in accordance with the regulations of the Importing Member State, as well as meeting this Circular.

8. This Article applies to Approved Exporters making a declaration of origin for goods imported from other Member States into Vietnam.

Article 22. Pre-exportation examination

The producer, or exporter, or authorized representative shall submit an application in paper or electronic form to the C/O issuing authority requesting a pre-exportation examination of the origin of the goods. The result of the examination, subject to periodic review or review whenever necessary, shall be accepted as the supporting evidence for the issuance of a C/O for the goods to be exported thereafter. The pre-exportation examination may not apply to goods the origin of which, by their nature, can be easily determined.

Article 23. Examination of application for C/O

The C/O issuing authority shall examine each application for a C/O to ensure that:

1. The application and the C/O are duly completed and signed by the authorized person.

2. The goods are originating in accordance with Article 5 of this Circular.

3. All other information declared on the C/O shall be consistent with the submitted documents and related information.

4. The information declared for the exported goods shall conform to the data requirements of the C/O prescribed in Section I of Annex II promulgated together with this Circular.

Article 24. Issuance of C/O

1. A C/O shall comprise one original and two copies.

2. A C/O shall meet the following conditions:

a) Being issued in hardcopy, or any other medium, including electronic format as notified by the Importing Member State.

b) Bearing a unique reference number.

c) Being in the English language.

d) Bearing the authorized signature and official seal of the C/O issuing authority. The signature and official seal may be applied electronically.

dd) Specifying that the goods are originating and meet the provisions of this Circular.

e) Containing the minimum data requirements prescribed in Section I of Annex II promulgated together with this Circular.

g) The applicable origin criterion must be indicated on the C/O.

3. The original C/O shall be forwarded by the exporter to the importer for submission to the customs authority of the Importing Member State. The two copies shall be retained by the C/O issuing authority and the exporter.

4. Multiple goods may be declared on the same C/O, provided that each good qualifies as an originating good.

5. In cases where a C/O containing incorrect information, the C/O issuing authority shall consider one of the following two cases:

a) Issuing a new C/O within 12 months from the date of issuance of the original C/O and invalidate the original C/O. The re-issued C/O shall be valid for no longer than 12 months from the date of new issuance.

b) Making modifications to the C/O by striking out errors and making any additions or corrections. All such modifications must be approved by the person authorized to sign the C/O and certified by the C/O issuing authority. The modified C/O shall retain its original validity.

6. In cases where a C/O has not been issued prior to or at the time of shipment due to involuntary errors, omissions, or other valid causes, or has been issued as a replacement as a C/O containing incorrect information, the C/O may be issued retroactively, but no longer than 12 months from the date of shipment. In this case, the C/O shall bear the words “ISSUED RETROACTIVELY” in the appropriate box.

7. In the event of theft, loss, or destruction of a C/O, the producer, exporter, or authorized representative may apply in writing to the C/O issuing authority of the Exporting Member State for a certified true copy of the original C/O. The copy must meet the following conditions:

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

b) Bearing the words “CERTIFIED TRUE COPY”.

c) Containing the same Certificate of Origin reference number and date of issuance of the original Certificate of Origin.

d) Being issued no later than 12 months from the date of issuance of the original C/O.

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

Article 25. Back-to-back Certificate of Origin

The C/O issuing authority or Approved Exporter of an Intermediate Member State may issue a Back-to-back Certificate of Origin provided that:

1. One or more valid original Proofs of Origin or a certified true copy of the original C/O are presented.

2. The validity period of the Back-to-back Certificate of Origin does not exceed the validity period of the original Proof of Origin.

3. For partial export shipments, the partial export quantity shall be shown instead of the full quantity of the export shipments on the original Proof of Origin.

4. For consolidated export shipments, the Back-to-back Certificate of Origin shall be issued by the Intermediate Member State and presented to the final Importing Member State within the validity period of the earliest expiry date of the original Proofs of Origin.

5. When issuing a Back-to-back Certificate of Origin to the exporter, the Intermediate Member State must ensure that the total quantity of goods re-exported under the partial or consolidated export shipments does not exceed the total quantity of goods of the original Proof(s) of Origin from the first exporting Member State.

6. The re-exported consignment using the Back-to-back Certificate of Origin must not undergo any further processing in the Intermediate Member State, except for repacking or logistical activities such as unloading, reloading, storing, consolidating or splitting shipments, or labelling only as required by the Importing Member State, or other operations necessary to preserve the goods in good condition or to transport the goods to the Importing Member State.

7. The Back-to-back Certificate of Origin must contain information relevant to the original Proofs of Origin in accordance with the minimum data requirements in Annex II promulgated together with this Circular.

8. The procedures for inspection and verification of the Back-to-back Certificate of Origin shall be applied in accordance with Articles 29 and 30 of this Circular.

Article 26. Third country invoice

1. The Importing Member State shall not deny preferential tariff treatment in cases 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 meet the provisions of this Circular.

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

Article 27. Submission of proof of origin for preferential tariff treatment

1. The Importing Member State shall grant preferential tariff treatment if the goods are originating on the basis of a Proof of Origin.

2. For the purpose of granting preferential tariff treatment, the Importing Member State shall require the importer to:

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

b) Have a valid Proof of Origin at the time of the declaration prescribed at Point a of this Clause.

c) Provide the original or a certified true copy of the Proof of Origin to the Importing Member State if required at the time of import declaration.

3. The Importing Member State may not require a Proof of Origin for the purpose of claiming preferential tariff treatment in either of the following cases:

a) The customs value of the importation does not exceed two hundred (200) US dollars or the equivalent amount in the currency of the Importing Member State, or any higher amount specified by the Importing Member State based on its laws or practices.

b) The goods are waived from the requirement of a Proof of Origin, provided that the importation does not form part of a series of importations carried out or planned for the purpose of evading the compliance with the regulations of the Importing Member State to obtain preferential tariff treatment under the AANZFTA Agreement.

4. Where necessary, the customs authority of the Importing Member State may require the importer to provide documents to demonstrate that the goods are considered originating in accordance with this Circular.

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

6. The time limit for submission of the Proof of Origin is as follows:

a) The Proof of Origin must be submitted to the customs authority of the Importing Member State within its validity period.

b) In cases where the Proof of Origin is submitted to the customs authority of the Importing Member State after the expiration of the prescribed time limit due to force majeure or other valid causes beyond the control of the importer or exporter, the Proof of Origin shall still be 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 expiration of the validity period of that Proof of Origin.

Article 28. Post-importation claims for preferential tariff treatment

1. After the date on which the originating goods are imported into a Member State, the importer may apply for a refund of any excess duties, deposit, or guarantee paid as the result of the goods not having been granted preferential tariff treatment in accordance with the regulations of the Importing Member State, upon presentation of the following documents to the customs authority of that Member State:

a) The Proof of Origin and other documents demonstrating that the goods are originating.

b) Documents related to the importation as required by the customs authority to demonstrate that the goods are eligible for preferential tariff treatment.

2. The importer must notify the customs authority of the Importing Member State of the intention to claim preferential tariff treatment at the time of importation.

Article 29. Verification of origin

1. Where the customs authority of the Importing Member State has reasonable doubts as to the authenticity or accuracy of the information on the Proof of Origin or other documents, the customs authority may:

a) Conduct verification measures to ensure the validity of the Proof of Origin or other origin documents. If necessary, verification may be conducted in accordance with Article 30 of this Circular.

b) Request the importer to provide information regarding the goods that have been granted preferential tariff treatment.

c) Issue a written request to the C/O issuing authority of the Exporting Member State to check the information provided by the exporter and producer. The customs authority of the Importing Member State may also make a written request directly to the Approved Exporter, exporter, or producer in Australia and New Zealand.

2. The recipient of the request for information as prescribed in Clause 1 shall provide the information within 90 days from the date recorded on the written request.

3. The customs authority of the Importing Member State shall send a written notification stating whether or not the goods are eligible for preferential tariff treatment to the relevant parties within 60 days from the date of receipt of the necessary information to make a decision.

Article 30. Verification visit to the Exporting Member State

1. Where a verification visit to the Exporting Member State is deemed necessary, the customs authority of the Importing Member State shall send a written notification to the C/O issuing authority of the Exporting Member State at least 30 days prior to the proposed date of the visit. The customs authority of the Importing Member State may make a written request directly to the Approved Exporter, exporter, or producer in Australia and New Zealand.

2. Where the C/O issuing authority of the Exporting Member State is not a government agency, the customs authority of the Importing Member State shall send the written notification to the customs authority of the Exporting Member State requesting the conduct of the verification visit.

3. The written notification referred to in Clauses 1 and 2 of this Article shall include the following details:

a) The identity of the customs authority issuing the notification.

b) The name of the exporter or producer in the Exporting Member State whose goods are subject to the verification visit.

c) The date of the notification.

d) The proposed date and place of the verification visit.

dd) The objective and scope of the proposed verification visit, including specific reference to the goods subject to verification.

e) The names and titles of the officials of the customs authority or relevant competent authority of the Importing Member State participating in the verification visit.

4. The C/O issuing authority of the Exporting Member State shall notify the exporter or producer of the plan for the verification visit by the customs authority or other relevant competent authority of the Importing Member State and request the exporter or producer to provide written consent for the customs authority or other competent authorities of the Importing Member State to visit the production premises and provide information regarding the origin of the goods.

5. The C/O issuing authority shall notify the exporter or producer that the customs authority of the Importing Member State may deny preferential tariff treatment if the exporter or producer fails to respond within the prescribed time limit.

6. The C/O issuing authority of the Exporting Member State shall notify the customs authority of the Importing Member State within 30 days from the date recorded on the written request of the customs authority of the Importing Member State whether or not the exporter or producer consents to the verification visit.

7. The customs authority of the Importing Member State shall not conduct the verification visit to the production premises of the exporter or producer in the territory of the Exporting Member State without the written consent of the exporter or producer mentioned above.

8. The customs authority of the Importing Member State must complete the verification process and make a decision within 150 days from the date of notification to the C/O issuing authority as referred to in Clause 1 of this Article. The customs authority of the Importing Member State shall send a written notification of the conclusion on the eligibility of the goods for preferential tariff treatment to the relevant parties within 10 days from the date the decision is made.

9. Member States must maintain the confidentiality of information classified as confidential collected during the verification process and protect such information from disclosure that could prejudice the competitive position of the person providing the information. Confidential information may only be disclosed to the competent authorities responsible for the administration and enforcement of origin determination.

Article 31. Suspension of preferential tariff treatment

1. The customs authority of the Importing Member State may suspend preferential tariff treatment to goods subject to verification of origin as prescribed in this Circular for the duration of the verification or during any stage of the verification process.

2. The Importing Member State may release the goods to the importer subject to necessary administrative measures, provided that such goods are not subject to import prohibition or restriction and there is no suspicion of fraud.

3. In cases where the customs authority of the Importing Member State determines that the goods qualify as originating goods, any suspended preferential tariff treatment shall be reinstated.

4. In the event of a change in destination after the goods has been exported from the Exporting Member State but has not yet been cleared in the Importing Member State, the exporter, producer, or authorized representative must apply for a new C/O for the said shipment. The application for the new C/O must include the original C/O issued for that goods.

5. In cases where goods are transported through the territory of a non-Member State as prescribed at Point b, Clause 2, Article 17 of this Circular, the importer shall submit the following documents to the customs authority of the Importing Member State:

a) The Proof of Origin.

b) The commercial invoice.

c) Transport documents.

d) A packing list.

dd) Customs documents or storage 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 discrepancies between documents, omitted information, typographical errors, or protrusions from the designated fields on the Proof of Origin, provided that these 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, producer, exporter, importer, and authorized representative must maintain, for a period of at least 03 years from the date of export or import, as the case may be, all relevant records demonstrating that the goods satisfy the requirements for preferential tariff treatment. These records may be in electronic format.

2. Information relating to the validity of the Proof of Origin must be furnished upon request of the Importing Member State by the official or person authorized to sign the Proof of Origin and certified by the appropriate C/O issuing authority, exporter, or producer.

3. Any information communicated between the Member States shall be treated as confidential and shall be used only for the purpose of validating the Proof of Origin.

Article 34. Goods in transport or storage

Originating goods which are in the process of transport from the Exporting Member State to the Importing Member State, or which are being stored temporarily in a non-tariff zone of the Importing Member State, shall be granted preferential tariff treatment if they are imported into the Importing Member State on or after 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, subject to the laws, regulations, or administrative practices of the Importing Member State.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 35. Organization of implementation

1. Guidelines and agreed interpretations relating to the implementation of the Chapter on Rules of Origin, which are agreed upon by Member States inter-sessionally or recorded 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 framework, shall serve as the basis for implementation by C/O issuing authorities and Customs Authorities.

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

Article 36. Effectiveness

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

2. The following Circulars shall cease to be effective from the date of entry into force of this Circular, except for the cases prescribed in Clauses 3 and 4 of this Article:

a) The Ministry of Industry and Trade’s Circular No. 31/2015/TT-BCT dated September 24, 2015, on the implementation of rules of origin in the Agreement establishing the ASEAN-Australia-New Zealand Free Trade Area.

b) The Minister of Industry and Trade’s Circular No. 07/2020/TT-BCT dated March 30, 2020, on amending and supplementing a number of Articles of the Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Ministry of Industry and Trade on the implementation of rules of origin in the Agreement establishing the ASEAN-Australia-New Zealand Free Trade Area.

c) The Minister of Industry and Trade’s Circular No. 02/2024/TT-BCT dated January 15, 2024, amending and supplementing a number of articles of the Minister of Industry and Trade’s Circular No. 31/2015/TT-BCT of September 24, 2015, on the implementation of the Rules of Origin provided in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area.

3. The C/O issuing authorities and the customs authorities shall continue to apply the Circulars mentioned at Points a, b, and c, Clause 2 of this Article to goods exported to or imported from Member States for which the Second Protocol has not yet entered into force until a Notification is issued by the Ministry of Industry and Trade in accordance with Clause 4 of this Article. The list of Member States for which the Second Protocol has entered into force shall be announced by the Ministry of Industry and Trade in accordance with Clause 4 of this Article.

4. The Ministry of Industry and Trade (via the Agency of Foreign Trade) shall notify the List of Member States and the effective dates of the Second Protocol for those Member States on the eCoSys System and the Ministry of Industry and Trade’s Portal.

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