Circular No. 14/2026 issued by the Ministry of Industry and Trade supplements provisions on origin cumulation, provides detailed guidance on origin determination criteria and certification mechanisms, helping enterprises enhance their ability to utilize tariff preferences when exporting to the EU.

The Ministry of Industry and Trade has promulgated Circular No. 14/2026 regulating rules of origin under the Free Trade Agreement between Vietnam and the European Union (EVFTA).

The Circular clarifies criteria for determining the origin of goods, including two categories: wholly obtained goods and non-wholly obtained goods. Accordingly, goods are considered originating if they meet one of two conditions: they are entirely produced within a member country or have undergone sufficient processing or manufacturing in accordance with product-specific rules.

For wholly obtained goods, the Circular specifies cases such as extracted minerals, harvested agricultural products, livestock products and fishery products. For non-wholly obtained goods, origin determination is based on criteria such as changes in tariff classification, value-added thresholds or specific processing operations.

A notable addition is the provision on “origin cumulation”. Under this rule, enterprises are allowed to use materials originating from EU member states or certain partner countries with relevant agreements to determine the origin of the final product. This provision increases supply chain flexibility and enhances the ability to meet conditions for tariff preferences.

The Circular also includes a dedicated chapter on origin certification mechanisms. Specifically, acceptable documentation includes the EUR.1 movement certificate and statements on origin issued by approved exporters.

Procedures for declaration, issuance, re-issuance and validity of certificates of origin are detailed, including cases of retrospective issuance or re-issuance in the event of loss or errors. The Circular requires that declarations be accurate, free of alterations and consistent across related documents.

In addition, provisions on origin verification, document retention and enterprise responsibilities are clearly defined. Enterprises are required to retain documentation for the prescribed period and provide it upon request by competent authorities for inspection and verification purposes.

The issuance of Circular No. 14/2026 is considered an important step in completing the legal framework for rules of origin under the EVFTA, helping prevent trade fraud while enabling enterprises to strengthen compliance capacity and effectively utilize commitments under the agreement.

Source: Tap chi Tai chinh Doanh nghiep