Under guidance of the Law on Trade, import and export goods are to be provided with certificates of origin (CO) when: goods which enjoy preferential taxes or other preferences and other cases subject to Vietnamese laws and international treaties under which Vietnam is a member. Decree No. 19/2006/NĐ-CP on details of the Law on Trade on the origin of goods stipulates details pertaining to the certificate of origin.
Under this Decree, a certificate of origin is a document issued by an organization from a country or territory of the exporter under relevant provisions and requirements of the origin to indicate the origin of the goods.
The Ministry of Industry and Trade is responsible for drafting, submitting to authorities to issue or issuing under its authority legal documents on the origin of goods. Accordingly, the Ministry of Industry and Trade directly issues certificates of origin or authorizes the Vietnam Chamber of Industry and Commerce and other organizations to issue certificates of origin.