Vietnam is involved in many trade agreements as well as is the beneficiary of many trade preferences. However, these benefits do not come automatically. Vietnamese exporters have to follow the rules of origin (ROOs) set forth by each and every of the trade agreements to prove their eligibility to the lawful privileges. As each agreement has different requirements, Vietnamese firms are seen perplexed in the maze of rules before they can reach the prize of trade preferences. This article briefly discusses the prevailing rules of origins facing Vietnamese firms and some issues in implementing such rules in Vietnam.