How is the percentage of value added calculated for a certificate of origin?

On January 20, 2025, Donald Trump will be officially inaugurated as President of the United States. During his last term in office, the Trump administration launched a memorable trade war based on China's displeasure with the U.S.'s huge trade surplus. Now that Trump has returned strongly, whether Vietnam's certificate of origin can avoid the risk again has become a matter of concern for all parties. In the absence of GSP treatment, the most common declaration by traders is the Vietnam Certificate of Origin Form B. Translated with DeepL.com (free version)

There is a fundamental difference between the motivation of Chinese enterprises to relocate out of China and that of developed economies such as Europe, the United States, Japan and South Korea in the early years.