On May 31, 2023, Circular 33/2023/TT-BTC (Circular 33) on determining the origin of imports and exports was issued by the Ministry of Finance. Circular 33 comes into force from July 15, 2023, replacing Circular 38/2018/TT-BTC and other related Circulars. The issuance of this Circular is to address the remaining inadequacies of the previous Circulars, particularly Circular 38, by amending and supplementing them in order to be aligned with the current practical situation in determining the origin of exports and imports.
New regulations on determination of origin of imports and exports are presented by Pham Quynh Nhung.