blue-check It is not allowable indicating Vietnam origin for goods only undergoing minimal processing

Official letter No. 1803/HQTPHCM-GSQL dated July 7th, 2021 of the Customs Department of Ho Chi Minh city regarding determination of origin of goods manufactured, assembled by minimal stage
Posted: 14/7/2021 2:54:38 PM | Latest updated: 21/7/2021 1:09:37 PM (GMT+7) | LuatVietnam: 5252 | Vietlaw: 525

The Customs Department of Ho Chi Minh city notes that, with regard to goods manufactured from imported raw materials, if the last product fails to meet the origin criteria regulated at Annex I of Circular No. 05/2018/TT-BCT, it shall not be considered to have Vietnam origin.

It should note that, the minimal processing stage is not considered upon determining origin of goods. The determination of goods origin shall be based on the location where the last processing operation is performed and substantially transforms such goods (Article 4 of Circular No. 05/2018/TT-BCT).

In case exported goods only undergo some assembling, processing stages in Vietnam, failing to meet criteria on Vietnam origin, it is not allowable declaring Vietnam origin. At box “goods description” on the export declaration form, it shall be declared according to the structure: goods description#&KXĐ (Official letter No. 1523/BTC-TCHQ dated February 18th, 2021).

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Published Vietlaw's Newsletter No. 525
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