Executive Summary The issuance of Circular 24/2026/TT-BCT, operationalizing the Rules of Origin under the Vietnam-UAE Comprehensive Economic Partnership Agreement (CEPA), unlocks a pivotal geopolitical trade corridor. By defining clear pathways for preferential tariffs—specifically the 35% Qualifying Value Content (QVC) threshold—the agreement structurally incentivizes global manufacturers to use Vietnam as a strategic processing hub for the […]