Circular 23/2025/TT-BCT amend Circular 05/2018/TT-BCT and Circular 38/2018/TT-BCT on certification of origin of goods
ATTRIBUTE
Issuing body: | Ministry of Industry and Trade | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Official number: | 23/2025/TT-BCT | Signer: | Nguyen Sinh Nhat Tan |
Type: | Circular | Expiry date: | Updating |
Issuing date: | 05/05/2025 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Fields: | Export - Import , Tax - Fee - Charge |
THE MINISTRY OF INDUSTRY AND TRADE |
| THE SOCIALIST REPUBLIC OF VIETNAM |
No. 23/2025/TT-BCT |
| Hanoi, May 5, 2025 |
CIRCULAR
Amending and supplementing a number of articles of the Minister of Industry and Trade’s Circular No. 05/2018/TT-BCT of April 3, 2018, on the origin of goods, and the Minister of Industry and Trade’s Circular No. 38/2018/TT-BCT of October 30, 2018, on certification of goods origin according to the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey[1]
Pursuant to the Government’s Decree No. 40/2025/ND-CP of 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 of March 8, 2018, detailing the Law on Foreign Trade Management regarding the origin of goods;
At the proposal of the Director of the Agency of Foreign Trade,
The Minister of Industry and Trade promulgates the Circular amending and supplementing a number of articles of the Minister of Industry and Trade’s Circular No. 05/2018/TT-BCT of April 3, 2018, on the origin of goods, and the Minister of Industry and Trade’s Circular No. 38/2018/TT-BCT of October 30, 2018, on certification of goods origin according to the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey.
Article 1. To amend and supplement Article 11 of the Minister of Industry and Trade’s Circular No. 05/2018/TT-BCT of April 3, 2018, on the origin of goods
To amend and supplement Clause 2, Article 11 as follows:
“2. The Agency of Foreign Trade shall issue, and organize the issuance of, certificates of origin (C/O) in accordance with current laws for Vietnam’s C/O form B; C/O form A under the Generalized System of Preferences (GSP); C/O form GSTP under the Global System of Trade Preferences among Developing Countries (GSTP); C/O as required by the importing country; and certificates of non-manipulation (CNM) based on the C/O issued by the first exporting country. The Agency of Foreign Trade and other C/O-issuing agencies and organizations shall provide specific and clear guidance and explanations of the provisions of this Circular to C/O applicants.”
Article 2. To supplement, replace or annul a number of articles of the Minister of Industry and Trade’s Circular No. 38/2018/TT-BCT of October 30, 2018, on certification of goods origin according to the Generalized System of Preferences of the European Union, Norway, Switzerland and Turkey
1. To amend and supplement Clause 4, Article 3 as follows:
“4. The agency receiving registered exporter (REX) number registrations is the Agency of Foreign Trade.”
2. To amend and supplement Clause 4, Article 4 as follows:
“4. The registration of REX numbers shall be carried out online on the European Commission’s website at customs.ec.europa.eu/rex-pa-ui, and the Ministry of Industry and Trade’s Electronic Certificate of Origin Management and Issuance System at www.ecosys.gov.vn (the eCoSys System).”
3. To amend and supplement Clause 5, Article 6 as follows:
“5. Within 3 working days from the date of issuance, the trader shall declare and upload the certificate of origin under the GSP and documents related to the export shipment as specified at Points c thru h, Clause 1, Article 15 of Decree No. 31/2018/ND-CP on the eCoSys System.”
4. To amend and supplement Clause 1, Article 9 as follows:
“1. Responsibilities of the Agency of Foreign Trade:
a/ To formulate and submit to competent authorities for promulgation or promulgate according to its competence documents on the implementation of certification of origin under the GSP.
b/ To act as the focal point for contacting with agencies and organizations of Norway and Switzerland in certification of origin under the GSP.
c/ To assume the prime responsibility for, and coordinate with related agencies, organizations and individuals in, inspecting the certification of origin under the GSP.
d/ To organize the registration and revocation of REX numbers under this Circular and current regulations; to disseminate information on the certification of origin under the GSP; to urge, guide, and answer questions of, traders, ensuring publicity, transparency and convenience.
dd/ To proactively monitor, supervise and inspect the certification of origin under the GSP by related traders, organizations and individuals.
e/ To organize the management, preservation and storage of documents, dossiers and electronic data for at least 5 years from the end of the year of issuance of certificates of origin under the GSP.”
5. To amend and supplement Clause 3, Article 12 as follows:
“3. Automatic certification of origin under the GSP shall not apply when Vietnam is not a beneficiary of Norway’s and Switzerland’s GSP schemes.”
6. To replace the phrase “European Union, Norway, Switzerland and Turkey” in the title of the Circular, the final paragraph of the Circular’s legal grounds, and Article 1; Clause 1 of Article 3; Clauses 1 and 5 of Article 4; and Clauses 3 and 6 of Article 5, of the Circular with the phrase “Norway and Switzerland”.
7. To remove the phrase in the Appendix (Traders’ declaration of origin form) as follows:
a/ To remove the phrase “European Union” and “Turkey” in Note 2.
b/ To remove the phrase “- Raw materials originating in the European Union, write “EU cumulation”, “Cumul UE” or “Acumulación UE”;” and “- Raw materials originating in Turkey, write “Turkey cumulation”, “Cumul Turquie” or “Acumulación Turquía”. in Note 3.
8. To annul Article 10.
Article 3. Implementation provisions
1. This Circular takes effect on May 5, 2025.
2. In case the legal documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.-
For the Minister of Industry and Trade
Deputy Minister
NGUYEN SINH NHAT TAN
[1] Công Báo Nos 701-702 (22/5/2025)
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