The Vietnamese origin of goods manufactured and circulated domestically is determined under Decree 384/2026/NĐ-CP. It was issued on 9 October 2026 and takes effect from 1 January 2027. It was signed by Permanent Deputy Prime Minister Phạm Gia Túc on behalf of the Prime Minister. As of 16 October 2026, businesses have less than 3 months to prepare. Declaring origin before the criteria are met is a risk for both labels and records.
Key Issues Businesses Should Note
Decree 384/2026/NĐ-CP officially sets out the rules for determining the origin of goods manufactured and circulated domestically.
- It clearly regulates simple processing operations: simple processing operations do not confer origin. Assembly, packaging or labelling in Vietnam is not sufficient to declare Vietnamese origin.
- It regulates the calculation of Vietnamese Value Content (VVC): together with change in tariff classification (CTC), this is a criterion for goods manufactured and circulated domestically to be determined as originating in Vietnam. The minimum VVC threshold is 30%.
- It takes effect from 1 January 2027. Businesses have less than 3 months to review before declaring origin on labels.
The Decree is not used to determine preferential or non-preferential origin for exported and imported goods. The direct legal bases are Clause 2, Article 1; Clause 2, Article 7; and Article 6 of Decree 384/2026/NĐ-CP.
What Does Decree 384/2026/NĐ-CP Govern?
The Decree applies to traders manufacturing and trading goods circulated domestically, and to related agencies, organizations and individuals. The Ministry of Industry and Trade is the focal agency under Article 10.
Clause 2, Article 1 clearly states that the Decree does not govern three matters:
“a) The determination of the origin of goods for the application of the measure of certification of origin of goods for exported goods and imported goods; b) Regulations on the manner of labelling goods and the manner of presenting other mandatory contents on goods labels; c) Product and goods traceability activities.”
Point a covers both preferential and non-preferential certification of origin for exported and imported goods. A label declaring origin on the domestic market is not a C/O.
Labelling is governed by the regulations on goods labelling in Decree 37/2026/NĐ-CP. Traceability is governed by Decree 372/2026/NĐ-CP on identification and traceability.
| Content | Within the Decree | Outside the Decree |
| Determination of origin of goods manufactured and circulated domestically | Yes. Article 1, Clause 1 | |
| Certification of origin for exported and imported goods | Article 1, Clause 2, Point a | |
| Manner of labelling and mandatory contents on labels | Article 1, Clause 2, Point b | |
| Product and goods traceability | Article 1, Clause 2, Point c |
Legal basis: Clauses 1 and 2, Article 1 and Article 10 of Decree 384/2026/NĐ-CP.
Which Goods Are Determined to Originate in Vietnam?
Article 4 determines goods originating in Vietnam in two cases. First, wholly obtained goods under Article 5. Second, goods not wholly obtained under Article 6.
Legal basis: Article 4 of Decree 384/2026/NĐ-CP.
Wholly Obtained Origin
Article 5 sets out 10 cases of wholly obtained origin and does not use a percentage threshold. Businesses compare their goods against all clauses of this Article.
Legal basis: Article 5 of Decree 384/2026/NĐ-CP.
Vietnamese Value Content
Goods that are not wholly obtained qualify by meeting one of the two criteria in Article 6. Traders do not need to meet both.
The first criterion is a change in HS code at the 4-digit level, under the Harmonized System of the World Customs Organization. The codes of non-originating materials are compared with the code of the goods manufactured in Vietnam.
The second criterion is Vietnamese Value Content, abbreviated as VVC. The minimum threshold is 30% of the ex-works price.
Direct formula: VVC = (Value of originating materials / Ex-works price) x 100%.
Indirect formula: VVC = ((Ex-works price − Value of non-originating materials) / Ex-works price) x 100%.
Traders choose one formula and apply it throughout the fiscal year.
The ex-works price is the price paid to the manufacturer at the final stage, including materials and production costs. Taxes and fees refunded upon domestic sale are excluded from the price. If the price does not reflect actual costs, the total costs less refunded taxes and fees are used. When the final stage is outsourced, the manufacturer is the trader that outsources it.
The value of materials is the customs value at import or the purchase price in Vietnam, plus costs until the materials are put into production. Packaging that forms part of the goods is counted in the VVC. Simple packaging does not confer origin.
For information technology and digital technology goods, costs incurred in Vietnam are counted in the VVC. The Decree lists research, development, design, programming, digitalization, automation, technical testing and software testing. Clause 2, Article 7 and Article 8 do not apply to exclude these costs. Hardware assembly does not automatically fall under Clause 4, Article 6.
Legal basis: Clauses 4 and 5, Article 3 and Article 6 of Decree 384/2026/NĐ-CP.
Simple Processing Operations Do Not Confer Origin
Simple processing operations are operations that do not use special skills, machinery, production lines or specialized equipment. Article 7 states that such operations are not taken into account when determining origin under Articles 4, 5 and 6.
Clause 2 covers operations performed alone or in combination with each other. These include simple packaging, affixing or printing labels, and simple assembly into a finished product.
Article 8 does not take into account fuel, moulds, lubricants, protective equipment, testing equipment, catalysts and materials that do not form part of the goods.
Legal basis: Articles 7 and 8 of Decree 384/2026/NĐ-CP.
What Should Electronics and Technology Businesses Review?
Assembling, packaging or labelling goods in Vietnam is not sufficient to declare Vietnamese origin.
Before 1 January 2027, businesses should review the following:
- The BOM of each finished product, separating originating materials from non-originating materials.
- The four-digit HS codes of non-originating materials and of the finished products.
- The ex-works price under Clause 4, Article 3, including when the final stage is outsourced.
- One VVC formula for the whole fiscal year.
The minimum records include input invoices, a list of raw materials and a description of the production process. Traders must present the records when requested by the competent authority. The Decree does not provide for a procedure to issue certificates of origin for goods circulated domestically. Labels correctly declared before the effective date may be used until the goods expire. Goods made from 1 January 2027 must be reassessed.
Subsequent export shipments follow the export origin laws and the regulations of the importing country. The 30% threshold in this Decree is not automatically a C/O criterion. UNI provides support through its C/O application and FTA consulting services.
Legal basis: Clause 2, Article 7; Clause 4, Article 6; Articles 8, 9 and 12 of Decree 384/2026/NĐ-CP.
Frequently Asked Questions
Is Decree 384/2026/NĐ-CP used to issue export C/Os?
No. The issuance of export C/Os is outside the scope of the Decree, under Clause 2, Article 1 and Clause 4, Article 9.
Is assembly in Vietnam sufficient to determine Vietnamese origin?
Not sufficient, if it is only simple assembly, packaging or labelling under Clause 2, Article 7.
What is the minimum Vietnamese Value Content?
The minimum is 30% of the ex-works price. Traders choose one formula for the whole fiscal year.
Conclusion
With less than 03 months remaining as of 16 October 2026, businesses should:
- Review the BOM and sources of raw materials.
- Check the production process.
- Check CTC and VVC.
- Check the labels of goods in production.
Source: Decree 384/2026/NĐ-CP dated 9 October 2026 of the Government.
Do not let unclear-origin risks affect your business. Contact UNI now for advice on the origin of goods.
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