Circular No. 03/2023/TT-BCT, issued in Hà Nội on 14 February 2023 by the Minister of Industry and Trade (signed by Deputy Minister Nguyễn Sinh Nhật Tân), amends and supplements a number of articles of Circular No. 22/2016/TT-BCT of 3 October 2016 implementing the Rules of Origin under the ASEAN Trade in Goods Agreement (ATIGA), as previously amended by Circulars No. 10/2019/TT-BCT and No. 25/2019/TT-BCT. It is grounded in Decree No. 96/2022/NĐ-CP on the functions of the Ministry of Industry and Trade, Decree No. 31/2018/NĐ-CP detailing the Law on Foreign Trade Management regarding goods origin, ATIGA signed on 26 February 2009 at the 14th ASEAN Summit in Thailand, and the First Protocol amending ATIGA signed on 22 January 2019 in Việt Nam. Article 1 replaces three annexes of the 2016 Circular: the Product Specific Rules (PSR) are replaced by Annex I; the substantial transformation criteria for textiles and garments are replaced by Annex II; and the list of information technology (ITA) goods is replaced by Annex III. Article 2 provides that the Circular takes effect on 1 April 2023 and repeals Circulars No. 10/2019/TT-BCT and No. 25/2019/TT-BCT in their entirety. Annex I, restructured on the 2022 version of the Harmonized System, defines the applicable origin criteria — RVC40/RVC35 (regional value content of not less than 40 or 35 per cent with final production in a Member State), CC, CTH and CTSH (change of chapter, heading or subheading for all non-originating materials), and WO (wholly obtained or produced) — and assigns a criterion to each tariff subheading: for example, live animals, fish, fresh vegetables, rice and most fresh fruit are WO; meats and most milled products are RVC40 or CC; dairy products RVC40 or CTSH; animal and vegetable fats and oils may alternatively qualify without tariff-shift where produced by refining; and most machinery lines are RVC40 or CTSH. Annex II lists the production stages conferring origin on textiles (polymerisation, fibre extrusion, spinning, weaving or knitting, cutting and assembly, dyeing or printing combined with finishing, impregnation or coating creating a new product, and embroidery covering at least 5 per cent of the article's surface), enumerates minimal operations that never confer origin (simple assembly, labelling, pressing, cleaning, packing, cutting to length, trimming, bleaching, or dyeing or printing alone), and tables the fibres, yarns and fabrics — by HS 2022 heading, from silk yarn through wool, cotton yarn graded by decitex, and man-made filaments — subject to specific working requirements. Annex III lists the ITA goods by AHTN 2022 code, more than 450 lines covering doped electronic chemicals, semiconductor and printed-circuit manufacturing equipment, printers, fax machines, computers and laptops, storage drives, and measuring and testing instruments.