Decree No. 384/2026/ND-CP issued on determining Vietnamese origin of goods

Decree No. 384/2026/ND-CP applies to traders engaged in the production and trading of goods circulated domestically, as well as relevant state management agencies, domestic organizations, and individuals.

Clause 1, Article 4 of Decree No. 384/2026/ND-CP provides:

Article 4. Goods originating in Vietnam

1. Goods originate in Vietnam if they fall into either of the following cases:

a) Goods wholly obtained in Vietnam as prescribed in Article 5 of this Decree;

b) Goods not wholly obtained in Vietnam as prescribed in Article 6 of this Decree.

Accordingly, goods originating in Vietnam fall into either of two categories: goods wholly obtained in Vietnam or goods not wholly obtained in Vietnam.

For goods wholly obtained in Vietnam, Article 5 specifies cases such as plants and plant products grown and harvested in Vietnam; animals born or raised in Vietnam and products from such animals; products obtained from hunting, fishing, aquaculture, or gathering in Vietnam; and minerals and naturally occurring substances extracted from Vietnam’s soil, waters, seabed, or subsoil beneath the seabed.

For goods not wholly obtained in Vietnam, Article 6 requires that the goods undergo a change in tariff classification or have a Vietnamese value content (VVC) of at least 30%. Under Clause 2, Article 3, a change in tariff classification means a change at the four-digit HS code level from non-originating materials used to produce goods in Vietnam. Traders shall choose either the direct or indirect formula for calculating VVC and apply it throughout the financial year under Clause 5, Article 6.

For information technology and digital technology goods, Clause 4, Article 6 permits the inclusion in VVC of costs incurred in Vietnam for research and development; design, programming, digitization, and automation; and technical testing and software testing integral to the production process.

Under Article 7, simple working or processing operations are not taken into account when determining origin, including simple packaging, affixing or printing labels, simple assembly, and other operations listed in that Article. Clause 4, Article 6 provides that Clause 2, Article 7 and Article 8 do not apply to the information technology and digital technology goods specified in that Clause.

Article 9 requires entities indicating Vietnamese origin to take responsibility for the accuracy and truthfulness of the information, retain records and supporting documents, and substantiate the origin upon request by competent authorities.

Regarding transitional provisions, Article 12 allows goods bearing labels that lawfully indicate Vietnamese origin before the Decree’s effective date to continue using those labels until the goods expire.

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