The CPTPP provides for a transition period for countries with respect to the application of certification of origin under Article 3.20: Claims for Preferential Treatment, for goods exported from a CPTPP country.
Essentially, the country of export may choose to apply Annex 3-A: Other Arrangements, to require the certification of origin be issued by competent authorities or approved exporters for a period allowed within the Annex. Vietnam has notified Canada of its intention to apply Annex 3-A.
This means exporters/producers in Vietnam will be required to have goods certified as originating by the domestic provisions of Vietnam. However, this does not affect exporters, producers or importers in Canada, as Canada will not be participating in Annex 3-A. Therefore, certification of origin of goods imported into Canada from Vietnam and goods exported from Canada to Vietnam under the CPTPP will not require the application of Annex 3-A. Rather, the CPTPP certification of origin is as per Annex 3-B, Minimum Data Requirements.
With respect to importer certification, footnote 3 of Article 3.20, has identified certain CPTPP countries that will delay implementation of importer certification, for a period of up to 5 years from entry into force of the CPTPP. Vietnam is one of those countries. This means, that exports from Canada to Vietnam under the CPTPP, will require the exporter or producer in Canada to provide the certification of origin, rather than the importer in Vietnam.