This Decree, consisting of 26 articles divided into seven Chapters, stipulates the principles and rules on the origin of import and export goods aiming at promoting both domestic and foreign trade and investment, benefiting from trade preferences, [and] protecting the environment, which will contribute to the strengthened development and growth of the national economy and improved livelihoods of the people. The origin of goods is where the goods is produced or undergone production process in accordance with the provisions set forth in this Decree. This Decree is applicable to the following parties: 1. Domestic and foreign business operator dealing with importation and exportation which needs the certificate of origin; 2. Authorities or bodies issuing the certificate of origin of export goods; 3. Authorities receiving and confirming the certificate of origin of import goods; 4. Competent authorities authorized to issue, certify and inspect the certificate of origin; 5. Persons, legal entities or organizations engaging in trade related activities.
The determination of the origin of goods shall be made under specific provisions. The following goods are to be considered as being wholly obtained or produced in one country: 1) Plant and plant products grown and harvested, picked or gathered in that country; 2) Live animals born and raised in that country; 3) Products obtained from live animals referred to in sub-paragraph2; 4) Products obtained by hunting, trapping, fishing, aquaculture, gathering or capturing conducted in that country; 5) Minerals and other naturally occurring substances, not included in subparagraphs 1-4; 6) Products of sea-fishing and other marine products taken from the high sea by vessels registered in the country concerned and flying the flag of that country; 7) Products obtained or produced on board factory ships exclusively from products referred to in sub-paragraph (6) above, provided that such factory ships are registered in that country and fly its flag. This Decree is divided as follows: General Provisions (I); Preferential and Non-preferential Rules of Origin (II and III); Implementation Procedures of the Origin of Goods (IV); Administration and Inspection Origin of Goods (V); Awards and Sanctions (VI) and Final Provisions (VII).