On July 29, 2026, the Customs Department issued Official Letter No. 19564/CHQ-GSQL providing guidance on the declaration and determination of origin for exported goods.
The detailed guidance is as follows:
1. Labeling of exported goods
Labels for exported goods must be implemented based on the legal regulations of the importing country and the agreements in the commercial contract.
Accordingly, reference must be made to Decree No. 37/2026/NĐ-CP to ensure the validity of labels before customs clearance.
2. Determination of origin for exported goods
Under Article 4 of Circular 05/2018/TT-BCT, the principle for determining origin is: Goods are determined to originate in the country, group of countries, or territory where the last production stage that fundamentally transforms the goods is carried out.
3. Declaring certificates of origin for exported goods
Declaration must be carried out according to the structure stipulated in Article 5.1 of Circular 33/2023/TT-BTC:
- Vietnamese goods: Declared according to the structure “goods description#&VN”.
- Goods originating from another country: Declared according to the structure “goods description#&(country of origin code of the goods)”.
- Goods with undetermined origin: Declared according to the structure “goods description#&KXĐ”
(According to Official Letter No. 19564/CHQ-GSQL dated July 29, 2026)
Related service: Customs clearance procedures
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