To:  Customs Department of Ho Chi Minh City

In response to document No. 1201/HQHCM-GSQL dated 14/5/2018 of Customs Department of Ho Chi Minh City regarding the display of the phrase “made in Malaysia” on exports, below are opinions of Customs Management and Supervision Department:

Pursuant to Clause 2 Article 1 of the Government’s Decree No. 43/2017/ND-CP on goods labels, labels of exports that are not domestically sold are not regulated by the Decree.

For goods that are processed under processing contracts with foreign traders, goods origin is one of the mandatory content of the processing contract Pursuant to Clause 9 Article 39 of the Government’s Decree No. 69/2018/ND-CP dated 15/5/2018.

Thereof, the display of the phrase “made in Malaysia” on the labels of exports must be specified in the processing contract. The exporter shall be responsible for the goods origin in accordance with Circular No. 05/2018/TT-BTC dated 03/4/2018 of the Ministry of Industry and Trade and write the goods origin on the export declaration according to Appendix 2 of Circular No. 38/2015/TT-BTC dated 25/3/2015 of the Ministry of Finance.

For your information and compliance./.

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