The DECREE stipulates in detail trade law on goods origin _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;
Commercial Law base on June 14, 2005;
According to the recommendation of the Minister of trade, the DECREE: chapter I GENERAL PROVISIONS article 1. Scope of this Decree, rules of origin, export goods made in imported goods.
Article 2. The object of this Decree apply apply to: 1. Trader.
2. the management authority of the State of origin of the goods; Organization of the certification of origin of goods exported.
3. inspection authority of origin of goods for export and import.
4. Authorities of origin of the goods.
5. Organization and other personal activities related to trade.
Article 3. Explanation of terms In this Decree, the terms below are interpreted as follows: 1. "origin of goods" means the country or territory where the entire production of the goods or where do the basic processing last paragraph with respect to the goods in the event of multiple countries or territories involved in the process of producing the goods.
2. "the preferential origin rules" are the rules of origin applicable to goods having preferential agreements on tariffs and non-tariff preferences.
3. "non-preferential origin rules" are the rules of origin applicable to goods in addition to the provisions in paragraph 2 of this Article and in the case of the application of non-preferential trade measures regarding the treatment of dark hue, anti-dumping, anti-subsidy, protection, limit the quantity or tariff quotas Government procurement and trade statistics.
4. "certificate of origin" is written by the organisation in the country or territory of export goods level based on the regulations and related requests on the origin, indicating the origin of the goods.
5. "commodity code conversion" is HS code changes (in the import-export tariff) of the goods to be created in a country or territory in the production process from raw material does not have origin of countries or territories.
6. "the percentage of the value" is the value have been after a country or territory the production, processing, processing of raw materials not originating from countries or territories compared to the total value of goods produced.
7. "stages of processing, the processing of goods" is the main production process generates the basic characteristics of the goods.
8. "fundamental change" is the one the goods through a manufacturing process, to form a new commercial items, different shapes, features, characteristics, or purpose of use compared to the original goods.
 
9. "production" is the method to create the goods included farming, mining, harvesting, breeding, extracting, gathering, collecting, fishing, trapping, hunting, manufacturing, processing, machining or Assembly.
10. "materials" includes raw materials, components, spare parts, components, parts and other goods that can be combined to constitute an other goods after going through a manufacturing process.
11. "product" is a valuable trade items, was experiencing one or more of the production process.
12. Goods include raw materials or products.
Chapter II RULES of PREFERENTIAL ORIGIN article 4. Preferential origin rules under international treaties the determination of origin of goods exported, imported goods to be entitled to preferential customs and tax-free to be applied under the international treaties to which Vietnam signed or joined and the texts of the relevant legal regulations detail the implementation of the Convention.
Article 5. Rules of preferential origin under the preferential tariffs and other unilateral incentives determining the origin of goods exported to enjoy preferential tariffs and other unilateral incentives is done according to the rules of origin of the country of import for the incentives.
Chapter III RULES of NON-PREFERENTIAL ORIGIN article 6. The goods are originating goods are deemed to be made when one of the following cases: 1. pure origin.
2. Derived plain No.
Article 7. Identify goods as originating goods plain pure origin referred to in paragraph 1 to article 6 of this Decree recognized originating from a country, when in one of the following cases: 1. Plants and plant products are harvested in that country or territory.
2. Live animals are born and reared in the country or territory.
3. Products from live animals referred to in paragraph 2 of this Article.
4. The products obtained from hunting, set traps, fishing, aquaculture, collecting or hunting in the country or territory.
5. The minerals and substances produced naturally, not listed from clause 1 to clause 4 in this article, are extracted or retrieved from the soil, the water, the sea or under the sea of countries or territories.
6. The products retrieved from the water, the sea or under the sea outside the territorial waters of the countries, territories, countries, territories that have rights to the water, the sea and under the sea according to international law.
7. The products caught and the other seafood fished from the sea by ship was registered with that country and allowed to hang the flag of that country.
8. The product was processed or manufactured directly on the ships from the products referred to in paragraph 7 of which are registered in the countries, territories and allowed to hang the flags of countries, territories.
9. The articles there are in the country, which is no longer made these original function and also can not repair or restore and can only throw away or used as the raw materials, raw materials, or the use of recycled on purpose.
10. The goods obtained or produced from products mentioned from clause 1 to clause 9 of this country, that territory.
Article 8. Identify the goods have made plain not 1. Commodities have made plain not mentioned in item 2 article 6 of this Decree recognized originating from one country, that country's territory, the territory of the community made a fundamental processing last paragraph made this commodity base changes.
2. The criteria "conversion goods code" is the main criteria for determining the fundamental change of the goods specified in paragraph 1 of this article.
"Percentage criterion of value" and the criterion of "stage of processing or processing of the goods" was taken as the additional or alternative criteria when determining the fundamental change of the goods.
3. Ministry of trade issued the list of the goods using the "percentage criterion of value" and the criterion of "stage of processing or processing of the goods" as defined in paragraph 2 of this Article.
Article 9. The stages of processing, simple processing is not considered when determining the origin of goods The stages of processing processing below, when it is done individually or in combination with each other are considered simple and not to be considered when determining the origin of goods: 1. The preservation of goods during transport and storage (ventilation , spread out, drying, chilling, pickled in salt, sulfur or add other additives, eliminating the damaged parts and other similar work).
2. The work as dust, screening, selection, classification (including standing) to clean, paint, cut out each section.
3. Change the packaging and scrapping or docking the shipment; close the bottle, bottle, packaging, sacks, boxes and packing jobs simple.
4. Paste onto the product or packaging of the product marks, labels or other similar distinguishing signs.

5. The simple mixing of products, including the various components, if one or more components of the mixture do not meet the conditions required to be considered as originating in place to accomplish this.
6. The simple Assembly of parts of products to constitute a complete product.
7. A combination of two or more jobs listed from clause 1 to clause 6.
8. Kill, slaughter of animals.
Article 10. Determine the origin of the packaging, accessories, spare parts, tools, goods not yet assembled or disassembled 1. Articles used for packing, raw material, packaging, and packing of the goods are considered to have the same origin for the goods that it contained and often used for retail.
2. Brochure, instructions for use of the goods; Accessories, spare parts, instruments to accompany the goods to the appropriate number of categories are also considered to have the same origin with the goods.
3. The goods have not been assembled or are in condition of being disassembled is imported into multiple shipments due to production or transport conditions can not import in a shipment, if the import request, the origin of the goods in each shipment is considered to have the same origin with the goods.
Article 11. Indirect factors are not considered when determining the origin of goods made of tools, machinery, equipment, buildings, energy is used to produce goods or raw materials used in the production process but are not left in the goods or not is a part of the goods are not considered when determining the origin of goods.  
Chapter IV CERTIFICATION Of ORIGIN Of GOODS; The PROCEDURE of CHECKING of ORIGIN of GOODS article 12. The certification of origin of goods exported 1. The certificate of origin by the certification organisation of origin issued according to the form prescribed.
2. The proposed certificate of origin of goods exported to file for certification organization made record suggest the certification of origin of goods and responsible before the law for the accuracy, honesty about the content of the profile.
3. the certification organization made progress checking the records, to determine the origin of goods exported and the certification of origin during the period not exceeding 3 days, counting from the time of receiving the full record and valid. In case of need to fact check the level term may be extended but not exceeding 5 working days.
4. The certificate of origin shall not be granted if the goods do not meet the export criteria of origin regulated in this decree or record request is invalid.
5. In the case of customs authorities, the competent authorities of the countries, territories and import goods of Vietnam or the competent authorities of Vietnam asked to check the authenticity of the origin of goods, organization of the certification of origin is responsible for verification of the origin of goods and report back to the Agency had requested.
Article 13. Prescribing the circumstances for certificate of origin of imported goods for the Customs Agency.
In the latter case, a certificate of origin for imported goods must be submitted to the Customs authorities at the time of customs procedures: 1. The goods originating from countries or groups of countries are Vietnam for incentives on tariffs and non-tariffs in accordance with the law of Vietnam and by the international treaties to which Vietnam signed or joined If the importer wants to enjoy the preferential mode.
2. Goods originating from these countries are Vietnam to enjoy the incentives under a dark hue Vietnam of tax on the basis of reciprocity or on the basis of unilateral.
In case there is no certificate of origin, the person importing the goods have to be made from the country and to be responsible before the law for the accuracy, honesty about the content of that commitment.
3. The goods in an must comply with the import management mode under the provisions of the law of Vietnam or by international treaties the two parties or more parties that Vietnam and the country or countries of the same group as members.
4. The goods in an organization by Vietnam or announced are in time of danger of harm to social safety, community health or sanitation need to be controlled.
5. Imported goods from countries belonging to an informed Vietnam is in the time of the application of anti-dumping tax, tax subsidies, the safeguard measures, the tariff quota measures, measures to limit the number.
Article 14. Confirm before the origin of imported goods The import request confirmation before origin for imported goods to send text, documents suggest the Customs confirmed in writing about the origin for shipment about to be imported.
Article 15. Procedure for determining and checking the origin of imported goods 1. After receiving the registration records of the customs declaration of imports, the Customs proceed to review the determination of origin of the imported goods.
2. for the goods already imported match the goods stated in the previous confirmation of the origin, customs do not redefine the origin. Cases detected has imported goods do not match the goods stated in the previous confirmation of the origin, customs authority pursuant to the provisions of this Decree to redefine the place of origin of the imported goods.
3. In case of doubt the authenticity of documents or accuracy of information related to the origin of the goods, the customs authority may submit a request to check together with the certificate of origin is related to the certification organization of origin. Check request must clearly state the reason and the information cast doubt on the authenticity of the certificate of origin and the origin of the goods under review.
4. Pending the test results, the goods do not enjoy preferential tariffs but still permitted clearance under normal customs procedures.
5. The examination set forth in paragraph 3 of this article must be completed in the shortest period of time not to exceed 150 days from the time of the submission of import record full and valid.
Article 16. Stored and kept confidential information 1. The records related to the certificate of origin, determine the origin held certificates of origin, the customs, the proposed certificate of origin stored in at least three (3) years from the date of issue or the date of confirmation.
2. The information and the materials used for the inspection, determine the origin, must be the relevant authority to keep secret, except for the provision for the competent authorities.
Chapter V the STATE of ORIGIN of the GOODS article 17. The duties and powers of the Ministry of Commerce 1. The construction, the authority issued or issued under the authority of the legal text about the origin of the goods.
2. Organize the implementation of the certification of origin of goods for export; directly granted or authorized for the Vietnam Chamber of Commerce and industry and other organizations to conduct the certification of origin of goods.
3. Management of research activities, implementation of international cooperation in the area of origin of the goods.
4. Chaired negotiations on rules of origin according to international treaties.
Article 18. The duties and powers of the Ministry of Finance: 1. The construction, the authority issued or issued under the authority of the legal text on the test made in respect of goods exported, imported goods.
2. hold the test regulations of origin for export goods, imported goods.

3. Organization of information networks, the mode reported, build and manage the system and service databases to create favorable conditions for the unit to perform checking of origin of goods exported and imported goods.
Article 19. The duties and powers of the relevant bodies, ministries, ministerial agencies, government agencies involved in the scope of the functions, duties, authority is responsible, in coordination with the Ministry of Commerce and Ministry of finance make governance about the origin of goods under the provisions of this Decree and the regulations of the relevant law. 
Chapter VI HANDLING of INFRINGEMENT COMPLAINTS and article 20. Handle violation 1. Any violation of the provisions of the certificate of origin regulated in this Decree, according to the degree of the violation will be handled administratively or prejudice criminal liability under current law.
2. Officers, public officials and individuals in the Organization are authorized certificate of origin, the Agency examined the origin of goods and goods inspection agency violates the provisions of this decree or abusing Office powers to the certification of origin of goods is not correct according to the provisions of this Decree , or difficult, hampered in the certificate of origin, checking the origin of the goods, there are other violations while conducting their duties, depending on the nature, extent, that being disciplined, sanctioning administrative violations or prejudice criminal liability. In case of violation of the damage to the interests of the State or of the agencies, organizations, individuals pay compensation under the provisions of the law.
3. The certificate of origin wrong use or purpose are made by the unlawful acts will be revoked.
Article 21. Complaints with regard to origin of goods in case of rejection certificates of origin for export goods or be denied recognition of origin of imported goods, the proposed certificate of origin, or who import the complaint under the provisions of the law on complaints and denunciation.
Chapter VII ENFORCEMENT PROVISIONS Article 22. Effect 1. This Decree takes effect after 15 days from the date The report.
2. Except for legal documents related to preferential origin to enforce international treaties, the rules of origin of goods exported, imported goods contrary to the provisions of this Decree are repealed.
3. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the province, the city of centrally responsible guidelines and enforce this Decree.