Decree 384/2026/ND-CP applies to goods produced and circulated domestically, and does not replace separate rules of origin and C/O applicable to exported goods for each market or trade agreement.
This Decree stipulates the determination of Vietnamese origin for goods produced and circulated domestically, including: goods with origin, goods with wholly obtained origin, goods with non-wholly obtained origin, simple processing and working operations; factors not considered when determining origin; responsibilities of relevant agencies, organizations, and individuals.
According to the Decree, goods have Vietnamese origin when falling under one of the following cases: Goods with wholly obtained Vietnamese origin and goods with non-wholly obtained Vietnamese origin.
Where necessary, ministries and ministerial-level agencies shall develop separate regulations on goods with Vietnamese origin for products of a specific nature under their management scope, ensuring compliance with the provisions of the Decree.
In particular, for goods with non-wholly obtained origin, they must meet the criterion of a change in tariff classification (HS) or achieve a minimum of 30% Vietnamese value content (VVC) to be determined as having Vietnamese origin. Specifically:
Goods with non-wholly obtained Vietnamese origin
For goods with non-wholly obtained Vietnamese origin, the Decree provides two determining criteria, including a change in tariff classification or a Vietnamese value content (VVC) of at least 30%.
The VVC content is determined by the direct formula or the indirect formula. Traders may choose either formula to apply in the fiscal year. The specific formulas are as follows:
The Decree also stipulates that the value of packaging materials and containers containing goods is a component of the goods and is included in the VVC content.
For goods in the field of information technology and digital technology, the stages that create product value carried out in Vietnam are included in the VVC content, including: research and development costs; design, programming, digitization, and automation costs; technical testing and software testing costs associated with the process of creating the product.
For this provision, the simple processing and working operations specified in Clause 2, Article 7 and the factors not considered when determining origin specified in Article 8 of the Decree shall not apply.
Clause 2, Article 7: Simple processing and working operations2. The following operations, when performed separately or in combination with each other, are considered simple processing and working operations:
a) Operations to preserve goods during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);
b) Operations such as cleaning, removal of dust, oxide, oil, paint or other coverings;
c) Changes of packaging and breaking up and assembly of consignments; bottling, placing in jars, packing, placing in bags, cases and other simple packaging operations;
d) Affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
đ) Simple mixing of products, whether or not of different kinds; simple sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles);
e) Simple breaking up or assembly of consignments; simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
g) Simple husking, partial or total bleaching, polishing, and glazing of cereals and rice; simple colouring or shaping of sugar; simple peeling, stoning or shelling of fruits, nuts and vegetables;
h) Simple sharpening, grinding or cutting; simple ironing or pressing of textiles;
i) Simple inspection or testing;
k) Slaughtering of animals.
Article 8. Factors not considered when determining Vietnamese origin
Factors used in the production, inspection, or testing of goods but which do not constitute the goods, or factors used in the maintenance of premises, or the operation of equipment related to the production of goods shall not be considered when determining Vietnamese origin as stipulated in Article 4, Article 5 and Article 6 of this Decree, including the following factors:
1. Fuel and energy.
2. Tools, dies and moulds.
3. Spare parts and materials used in the maintenance of equipment and premises.
4. Lubricants, greases, compounds and other materials used in production or used to operate equipment and premises.
5. Gloves, glasses, footwear, clothing and safety equipment.
6. Equipment, tools and machines used for inspection or testing of goods.
7. Catalysts and solvents.
8. Any other materials which do not constitute the goods but the use of which must be demonstrated to be necessary in the production process of the goods.
Goods with wholly obtained Vietnamese origin
For goods with wholly obtained Vietnamese origin, the Decree stipulates cases including plants and plant products grown and harvested in Vietnam; live animals born or raised in Vietnam; products from these animals; products obtained from hunting, trapping, fishing, aquaculture, gathering or capturing in Vietnam.
In addition, goods with wholly obtained Vietnamese origin also include minerals and other naturally occurring substances extracted or taken from the soil, waters, seabed or beneath the seabed of Vietnam; products taken from the waters, seabed or beneath the seabed outside Vietnam's territorial sea, provided that Vietnam has the right to exploit them under international law.
Products caught and other marine products caught from the high seas by vessels registered in Vietnam and entitled to fly the Vietnamese flag also belong to the group of goods with wholly obtained Vietnamese origin.
Furthermore, the Decree stipulates cases where articles collected during the production or consumption in Vietnam can no longer perform their original function, cannot be repaired or restored, and can only be discarded, used as raw materials, materials, or for recycling purposes.
The Decree also requires organizations and individuals declaring Vietnamese origin to be responsible for the accuracy and truthfulness of the declared information; to store records and documents proving origin and to provide documents when requested by competent authorities.
Goods with labels showing Vietnamese origin in accordance with legal regulations before the effective date of the Decree may continue to use such labels until the goods expire.
