After nearly 50 years of Vietnam and Canada officially establishing diplomatic relations since August 21, 1973, the relationship between the two countries has witnessed many developments and strong development. Vietnam and Canada are two leading economic and trade partners, two economies that complement and complement each other, and two long-standing partners throughout history.

During the use of safeguard, China is the country that Canada has applied the most of these measures to, mainly investigating the application of anti-dumping and anti-subsidy measures. At the same time, when Chinese products are investigated, charges of origin fraud and illegal transshipment are inevitable. At that time, goods from countries with high tax rates such as China will find ways to illegally transfer money into Vietnam, fake and legalize their Vietnamese origin and then export them to the US, European, and European markets. Japan, or Canada to avoid safeguard taxes. Not only that, Vietnam is currently participating in many FTAs, so goods subject to tax are transited through Vietnam, and then exported to countries that have FTAs with Vietnam will enjoy preferential tax rates applied to our country's goods. This leads to major markets such as the United States and Canada conducting investigations to prevent trade defense tax evasion on Vietnamese goods.

The Report is attached below: