Current situation and solutions to improve the law on handling fraud of goods origin in Vietnam

Abstract

In recent years, Vietnam has got many important achievements in economic development thanks to the promotion of opening up, integrating into the world economy, and actively participating in the network of new-generation free trade agreements. One of the key contents of the agreements is the regulation on the principles of determining goods origin to enjoy preferential export tax rates. However, the act of fraud of goods origin and the handling of this act have become a notable issue in recent times in Vietnam. This article presents the current status of Vietnamese law on handling fraud of goods origin, thereby presenting solutions to improve the law on the above issue. The scope of the study is limited to administrative sanctions, not including criminal or civil sanctions.