Decision 467/QD-CHQ on the Procedure for Verification of Origin of Exported and Imported Goods

On April 29, 2025, Vietnam Customs issued Decision 467/QD-CHQ, officially implementing a new procedure for verifying the origin of imported and exported goods. This decision replaces previous regulations under Decision 4286/QD-TCHQ (2015) and Decision 136/QD-TCHQ (2016), aiming to modernize customs management in line with global integration.
1. Key Principles of Origin Verification
The Decision 467/QD-CHQ is based on several legal frameworks:
- Customs Law 2014
- Foreign Trade Management Law 2017
- Circular 38/2015/TT-BTC and its amendments in Circular 39/2018/TT-BTC
- Circular 33/2023/TT-BTC from the Ministry of Finance
- Relevant Circulars from the Ministry of Industry and Trade
Verification is conducted using risk assessment principles and inspection instructions from the Customs Department. It also aligns with general customs procedures for imports and exports.
2. Verifying Certificates of Origin (C/O)
The procedure for checking C/O documents is as follows:
For paper-based C/Os:
Customs officers compare the information declared on the customs declaration with the paper C/O. The document is then converted to an electronic format (digitally signed scanned copy) and uploaded to the customs data processing system.
For electronic C/Os:
If issued via the National Single Window, ASEAN Single Window, or official websites of foreign authorities, Customs officers cross-check the C/O information declared in the customs form. If valid, preferential tariffs are applied. In this case, traders are not required to submit physical C/O copies.
If the system is down or the C/O cannot be found:
Customs staff take a screenshot of the system error or "no data found" message and instruct the declarant to provide a digital version or scanned paper C/O (with digital signature) for verification through the customs electronic system.
3. Handling Incomplete or Incorrect Declarations
- If goods haven't entered the customs supervision zone: Goods will be held, and processing follows official regulations.
- If goods have already passed customs supervision: A post-clearance audit will be carried out at the Customs office and handled accordingly.

4. Download Full Text of Decision 467/QD-CHQ
You can download the full text of Decision 467/QD-CHQ here:
Download Decision 467/QD-CHQ
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