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27 March 2024: UK-Vietnam Committee on Customs – report

Published 18 March 2025

Summary of discussion of the third United Kingdom-Vietnam Committee on Customs. 

Officials from Vietnam’s General Department of Vietnam Customs (GDVC) and the Ministry of Industry and Trade (MOIT) and a UK delegation from His Majesty’s Revenue and Customs (HMRC) and Department for Business and Trade (DBT) attended the meeting virtually, on 27 March 2024.

1. Customs and Trade Facilitation

The UK and Vietnam took stock on progress in the discussions on the UK-Vietnam Customs Mutual Administrative Assistance Agreement (CMAA).

The Parties noted the good progress on the CMAA negotiations and had a discussion on understanding the next steps in the process.  

2. Rules of Origin

The UK and Vietnam held discussions on the interpretation of various Product Specific Rules of Origin (PSRs), including on the working and processing of fabrics to confer originating status.

Further discussions were held on the UK’s Developing Countries Trading Scheme (DCTS) and the cumulation provisions with respect to the European Union.

3. Conclusion

All parties exchanged thanks for a constructive meeting.

4. Agreed next steps and actions

On customs matters, Vietnam agreed to follow up with comments on the CMAA negotiations.

On matters concerning the Rules of Origin, the UK agreed to follow-up regarding issues raised on the PSR interpretations and the DCTS.

The Parties agreed to further conversations regarding cumulation with the European Union.

Following Vietnam’s request to discuss capacity building during the committee, Vietnam agreed to send this request in writing to the UK.