Wanting FTA tariff preferences but wary of applying for a C/O at a state authority — can a company certify the origin of its goods itself? The short answer: yes — but not every company qualifies, and not under every FTA. Vietnam applies two mechanisms in parallel: (a) C/O issued by a competent authority or organisation (the traditional mechanism); (b) self-certification of origin (TCNXX) declared and undertaken by the trader itself. Mechanism (b) exists only within specific FTAs under strict conditions — it is not a general right of all businesses.
The domestic legal framework: Decree 31/2018/ND-CP
Decree 31/2018/ND-CP (issued 08/3/2018, effective 08/3/2018, still in force) is the domestic framework on the origin of goods. Clause 7, Article 3 defines self-certification of origin; Article 25 provides that TCNXX is implemented in accordance with international treaties Vietnam has signed or acceded to, based on the importing country’s rules. The Ministry of Industry and Trade sets the criteria for selecting traders, procedures, traders’ obligations and responsibilities, and the verification and sanction mechanisms.
Alongside Decree 31/2018/ND-CP, companies should note the Law on Foreign Trade Management 05/2017/QH14 (effective 01/01/2018, still in force) and Circular 05/2018/TT-BCT on the origin of goods (still in force) — the foundational instruments of Vietnam’s origin regime.
TCNXX under each FTA: a different mechanism per agreement
A common mistake is assuming “all FTAs allow self-certification”. In fact each FTA has its own TCNXX mechanism, and rules cannot be applied across agreements:
1. EVFTA — “statement on origin” and the REX number. Under Circular 11/2020/TT-BCT (issued 15/6/2020, effective 01/8/2020, still in force), TCNXX takes the form of a “statement on origin”: exporters registered with a REX number (the Registered Exporter system) may self-certify consignments of any value; any other exporter may self-certify only consignments not exceeding EUR 6,000 in value (Clause 2, Article 19). For Vietnam-to-EU exports, the EUR.1 movement certificate issued by bodies authorised by the Ministry of Industry and Trade covers consignments above EUR 6,000, alongside TCNXX for consignments up to EUR 6,000. A note on the lookup date: as of 14/10/2026, Vietnam has not fully deployed the TCNXX mechanism for eligible exporters across all exports to the EU — one should not claim full deployment without the latest official dispatch of the Import-Export Department (Ministry of Industry and Trade).
2. CPTPP — three eligible self-certifying parties. Chapter 3, Article 3.10 of the Agreement (effective for Vietnam from 14/01/2019) allows three parties to self-certify origin: the producer, the exporter or the importer. The Agreement only sets out the minimum information to be included (Annex 3-B); no fixed form is prescribed.
3. RCEP — the “approved exporter” and Vietnam’s reserved roadmap. Under Circular 05/2022/TT-BCT (issued 18/02/2022, effective 18/3/2022, still in force), Article 19 provides that imports enjoy preferences upon submission of a C/O issued by a competent authority (Articles 21, 22) or a TCNXX document issued by an “approved exporter” (Articles 20, 22). A key reservation: Vietnam will only begin implementing TCNXX by any exporter or producer within 10 years of RCEP’s entry into force (extendable by up to 10 more years).
4. ATIGA — strict trader conditions. Circular 28/2015/TT-BCT (amended by Circular 19/2020/TT-BCT, effective 27/9/2020), Article 4, sets the conditions for traders to self-certify: being an exporter that is also the producer; no origin-rule violations in the most recent 02 years; having staff trained in origin matters; with additional requirements under the AWSC mechanism. Circular 10/2022/TT-BCT (Article 12, Annex I) governs TCNXX documents under ATIGA.
On document examination: Circular 33/2023/TT-BTC (effective 15/7/2023, still in force) is the current instrument on origin determination and examination of origin-certifying documents.
Responsibilities and risks of self-certification
TCNXX shifts the burden of proof onto the business:
- Full responsibility for the accuracy of the self-issued TCNXX document;
- Must master the applicable rules of origin for its goods;
- Keep complete supporting records and cooperate with origin checks and verifications — including on-site inspections at production facilities;
- An incorrect TCNXX document leads to refusal of tariff preferences, recovery of duties, and administrative sanctions under Decree 169/2026/ND-CP (effective 01/7/2026);
- Deliberate fraud in the document may trigger criminal liability (Articles 188 and 200 of the 2015 Penal Code, amended 2017).
Checklist before self-certifying origin
- Identify the correct FTA for the consignment and study that FTA’s TCNXX mechanism — never apply one FTA’s rules to another;
- Check whether the company is an eligible self-certifying party (REX-registered? an “approved exporter”? an exporter that is also the producer?);
- Compare the consignment value against the applicable threshold (e.g. the EUR 6,000 threshold under the EVFTA);
- Master the origin rule for the goods (wholly obtained, change in tariff classification, regional value content…);
- Prepare and retain complete origin-supporting records from the outset;
- Draw up the document in the correct FTA form (statement on origin, the minimum information under Annex 3-B…);
- Track policy updates — TCNXX deployment status may change over time (record the lookup date when relying on it).
Need help reviewing self-certification conditions or preparing origin documentation? Reach us via the Contact page of FLAT Law Firm.
The information in this article is for reference only and does not constitute legal advice.
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.
