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Thứ 6 - 26/02/2016
Màu đỏ Màu xanh nước biển Màu vàng Màu xanh lá cây

​On March 27, 2024, The Minister of Industry and Trade of Vietnam promulgates Circular No.04/2024/TTBCT providing amendments to Circular No. 20/2014/TT-BCT dated June 25, 2014 of Minister of Industry and Trade of Vietnam prescribing rules of origin in the ASEAN - Korea Free Trade Agreement.

1. Amendments to regulations on not wholly obtained or produced goods are as follows:

For the purposes of Point b Clause 1 Article 2, a good, except those covered under Article 5 as provided for in this Appendix, shall be deemed to be originating if the regional value content (hereinafter referred to as the “RVC") is not less than 40% of the FOB value or if a good has undergone a change in tariff classification at 4 (four) digit-level (change of tariff heading) of the Harmonized System

-  RVC shall be calculated adopting one of the following two formulas:

+ Direct formula: 


RVC = ___________ x 100%



“VOM" means value of originating materials, which includes the value of originating materials, direct labour cost, direct overhead cost, transportation cost and profit.


+  Indirect formula: 

                   FOB - VNM

RVC = ___________________ x 100%



“VNM" means value of non-originating materials or materials of undetermined origin, which shall be:

+ The CIF value at the time of importation of the materials, parts or goods; or

+ The earliest ascertained price paid for the materials, parts or goods of undetermined origin in the territory of the Party where the working or processing has taken place.

- An exporter or producer of the exporting Party shall be given the flexibility to adopt the method of calculating the RVC, whether it is the direct or indirect method as prescribed in clause 2 of this Article. The exporter or producer shall continue to use the selected method of calculating the RVC throughout the same fiscal year. Any verification of the RVC by the importing Party shall be done on the basis of the method of calculating the RVC used by the exporter or producer.

2. C/O shall be:

- In a printed format which is manually or electronically signed, stamped and issued directly by the C/O issuing authorities of the exporting Party;

- On A4 size paper;

- In the attached Form in Appendix VI-A enclosed with the Circular No. 20/2014/TT-BCT, which is called as C/O Form AK;

- In the English language.

This Circular comes into force from May 11, 2024. TT04.2024.pdf

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Address: No.26, 2A St., Bien Hoa II Industrial Zone, Bien Hoa city, Dong Nai Province, Viet Nam.
Tel: 84.251.3892378 - Fax: 84.25
Email: bqlkcn@dongnai.gov.vn, diza@diza.vn - Website: http://diza.dongnai.gov.vn
Chief Editor: Mr. Pham Van Cuong - Deputy Director

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