Circular No. 14/2026/TT-BCT prescribing the Rules of Origin of goods under the EVFTA.
23/04/2026 119Issuing date: 25 March, 2026
Issuing authority: Ministry of Industry and Trade
Effective since: 10 May, 2026
The Ministry of Industry and Trade has promulgated Circular No. 14/2026/TT-BCT dated 25 March 2026 prescribing the Rules of Origin of goods under the Free Trade Agreement between the Socialist Republic of Viet Nam and the European Union (EVFTA).
The Circular is enacted to specify new provisions under Government Decree No. 40/2025/ND-CP defining the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade, as amended and supplemented by Decree No. 109/2025/ND-CP and Decree No. 193/2025/ND-CP; Government Decree No. 146/2025/ND-CP on delegation and decentralization in the fields of industry and trade; and Decision No. 02/2024 dated 16 January 2024 of the Trade Committee established under the Free Trade Agreement between the Socialist Republic of Viet Nam and the European Union on the amendment of Annex II to Implementing Regulation No. 1 on rules concerning originating products and methods of administrative cooperation.
This Circular applies to: agencies and organizations issuing Certificates of Origin (C/O); traders; and agencies, organizations, and individuals involved in the origin of exported and imported goods.
Documents (in Vietnamese) are attached below:
- Circular 28/2025/TT-BCT amending Circular 30/2020/TT-BTC guiding the implementation of EVFTA regarding trade remedies
- Circular No. 41/2022/TT-BCT amending and supplementing Circular No. 11/2020/TT-BCT on rules of origin under EVFTA
- Circular No. 41/2022/TT-BCT amending and supplementing Circular No. 11/2020/TT-BCT on rules of origin under EVFTA
- Decree No.116/2022/ND-CP on Preferential Import and Export Tariffs for implementation of the EVFTA in the period of 2022-2027
