In order to implement the Comprehensive Economic Partnership Agreement (CEPA) between Viet Nam and the United Arab Emirates (UAE), the Ministry of Industry and Trade has issued Circular No. 24/2026/TT-BCT dated May 5, 2026, stipulating rules of origin for goods under the pact. The circular comprises four chapters, 36 articles and four appendices.

The appendices include product-specific rules, the UAE-VN certificate of origin (C/O) form, a declaration form for approved exporters, and a declaration form for any exporter. The circular sets out the scope of regulation, applicable entities and principles for determining the origin of goods under the Viet Nam-UAE CEPA.

The provisions apply to agencies and organisations authorised to issue certificates of origin, traders, and organisations and individuals involved in import-export activities.

Notably, the circular stipulates that goods shall be considered originating if they satisfy one of several criteria, including being wholly obtained, undergoing sufficient processing or manufacturing, or being produced entirely from originating materials.

For non-wholly obtained goods, origin is determined based on criteria such as a change in tariff heading (CTH) or a qualifying value content (QVC) of no less than 35% of the ex-works price. The circular also provides for origin certification mechanisms under the CEPA.

Accordingly, goods originating in the UAE imported into Viet Nam, or vice versa, will be eligible for preferential tariffs if accompanied by one of the following documents: a UAE-VN form C/O; a self-certification document issued by an approved exporter; or a self-certification document for consignments valued at no more than 500 USD.

The document took effect on May 5, 2026. Customs authorities will also accept proof of origin documents issued in accordance with the circular for consideration of preferential tariff treatment for import declarations registered from February 3, 2026 onwards.