From 1 August 2026, Vietnam\’s map of Certificate of Origin (C/O) issuing authorities has fundamentally changed: C/O issuance power has been re-delegated between the Import-Export Department (Ministry of Industry and Trade) and provincial Departments of Industry and Trade, depending on the specific C/O form. Filing with the wrong authority means the dossier is returned — costing time and risking shipment delays and lost tariff preferences.
This article covers only what is NEW in 2026 regarding C/O issuance procedures — the new authorities, the new administrative procedures, and the e-filing systems. The basics (what a C/O is, the basic C/O forms) are fully explained in What is a Certificate of Origin? Types issued in Vietnam — please read that first if you need the background.
1. The biggest change: re-delegated C/O issuance from 1 August 2026
Under Decree 146/2025/ND-CP and Circular 26/2026/TT-BCT of the Ministry of Industry and Trade (effective 1 August 2026), C/O issuance authority is reallocated as follows:
- The Import-Export Department (MOIT) issues C/Os under Form No. 17 — covering 12 C/O forms;
- Provincial Departments of Industry and Trade issue C/Os under Form No. 18.
In other words, from 1 August 2026 the first question a business must answer is no longer \”where is it convenient to file\” but \”does my C/O form fall under Form No. 17 or Form No. 18?\” — the answer determines where to file.
2. Four-step checklist to file with the right authority
Step 1 — Identify the C/O form needed. Based on the trade agreement applicable to the consignment (EVFTA, CPTPP, Vietnam–UAE CEPA, ATIGA, etc.), determine the corresponding C/O form.
Step 2 — Check whether the form falls under Form No. 17 or Form No. 18 per the annexes of Circular 26/2026/TT-BCT. This is the critical step: a wrong check means filing with the wrong authority.
Step 3 — Special note for businesses currently using Form E. Businesses previously obtaining Form E C/Os must check the transition to Form No. 03 under the new rules and re-determine the issuing authority under the new delegation — do not default to the old filing venue.
Step 4 — File with the competent authority. Form No. 17 → the Import-Export Department; Form No. 18 → the Department of Industry and Trade of the province/city where the business is headquartered/registered. Prepare the dossier exactly per each authority\’s checklist to avoid repeated supplementation requests.
3. New administrative procedures: e-issuance within 06 working hours
Alongside the re-delegation, C/O administrative procedures have been renewed under Decision 771/QD-BCT and Decision 3361/QD-BCT, applicable from 1 May 2026. The highlight is electronic C/O issuance with processing time shortened to 06 working hours for valid dossiers — significantly faster than before.
On e-filing channels, businesses must clearly distinguish the two systems: ecosys.gov.vn and co.moit.gov.vn. The two systems serve different C/O form groups and processes under the new delegation; registering and filing on the wrong system is a common mistake that leaves dossiers stuck. Businesses should confirm with the competent issuing authority which system covers their C/O form before creating an account and filing for the first time.
4. Coming next: \”Vietnamese origin\” criteria for domestic goods
One upcoming change businesses should prepare for: Decree 384/2026/ND-CP sets \”Vietnamese origin\” criteria for goods sold domestically — including a Vietnam Value Content (VVC) threshold of 30% or more. This decree is effective from 1 January 2027 and is not yet in force.
This means that from 2027, goods labelled \”Made in Vietnam\” for the domestic market will have to meet dedicated origin criteria, rather than only the general goods-labelling rules as today. Manufacturers and distributors of domestic goods should start reviewing supply chains and calculating the Vietnam value content of their products now, to be ready when the decree takes effect.
5. The underlying framework remains in force
Alongside the new instruments, Decree 31/2018/ND-CP detailing the Law on Foreign Trade Management on goods origin remains in force as the general legal framework for origin of goods. The 2026 novelties (re-delegated issuance, new administrative procedures, domestic origin criteria) are built on this framework, not a wholesale replacement.
Legal bases
- Decree 146/2025/ND-CP and Circular 26/2026/TT-BCT of the Ministry of Industry and Trade — re-delegated C/O issuance: Import-Export Department (Form No. 17, 12 forms) / Departments of Industry and Trade (Form No. 18); effective from 1 August 2026.
- Decision 771/QD-BCT and Decision 3361/QD-BCT — new C/O administrative procedures (e-issuance within 06 working hours); applicable from 1 May 2026.
- Decree 384/2026/ND-CP — \”Vietnamese origin\” criteria for domestically consumed goods (VVC ≥ 30%); effective from 1 January 2027 (not yet in force).
- Decree 31/2018/ND-CP detailing the Law on Foreign Trade Management on origin of goods — still in force.
This article reflects instruments in force and upcoming instruments as of 14 October 2026. The detailed Form No. 17/18 lists must be checked against the annexes of Circular 26/2026/TT-BCT.
Conclusion
2026 is the year Vietnam \”redrew the map\” of C/O issuance: form-based re-delegation of issuing authority (1 August 2026), new procedures with 06-working-hour turnaround (1 May 2026), and dedicated origin criteria for domestic goods from 1 January 2027. Exporters should update internal processes now: check the right Form No. 17/18, file with the right authority, use the right e-system — three simple steps that decide whether the C/O is issued in time for shipment.
For reviewing C/O procedures under the new delegation, handling returned dossiers, or preparing for the 2027 \”Vietnamese origin\” criteria, contact FLAT Law Firm.
Transparency note: This article was prepared by the FLAW AI Legal Council under FLAT Law Firm\’s internal process; its content is reviewed by the QA Council. It provides general legal information, not advice for any specific matter, and does not replace consultation with a lawyer. Cited instruments reflect their status as of the publication date; readers should verify the original texts before applying them.