The free trade agreement between the European Union and Vietnam has been in force since 1 August 2020. The European Union Vietnam Free Trade Agreement (EVFTA) has the ambitious goal of eliminating 99 percent of tariffs between the EU and Vietnam.
The European Commission has on 8 November 2022 published an updated Guidance on the Rules of Origin of the Free Trade Agreement (as of September 2022).
Guidance on the Rules of Origin
(v6 – September 2022)
Contents
1. Proof of origin for products originating in the EU exported to Vietnam …………………………………. 6
1.1 Relevant provisions………………………………………………………………………………………………….. 6
1.2 Application of the REX system……………………………………………………………………………………. 6
1.3 Validity of registrations of EU exporters……………………………………………………………………… 6
1.4 Text of the statement on origin………………………………………………………………………………….. 7
1.5 Statement on origin for consignments of a value below 6000 EUR…………………………………. 7
1.6 Signature of a statement on origin……………………………………………………………………………… 8
1.7 Import declaration in Vietnam when goods are transiting through a non-Party ………………. 8
2. Proof of origin for products originating in VN exported to the EU…………………………………………. 9
2.1 Relevant provisions………………………………………………………………………………………………….. 9
2.2 Introduction…………………………………………………………………………………………………………….. 9
2.3 Movement certificate EUR.1 ……………………………………………………………………………………… 9
2.4 Retrospective issue of certificates of origin …………………………………………………………………. 9
2.5 Origin declaration…………………………………………………………………………………………………… 10
2.6 Codes to be used in the import declaration in the EU…………………………………………………. 10
2.7 Replacement of proofs of origin in the EU…………………………………………………………………. 11
2.8 Grace period for technically invalid movement certificates EUR.1………………………………… 11
3. Claiming preferential tariff treatment after importation…………………………………………………….. 11
3.1 Relevant provisions………………………………………………………………………………………………… 11
3.2 General …………………………………………………………………………………………………………………. 12
3.3 In the EU……………………………………………………………………………………………………………….. 12
3.4 In Vietnam …………………………………………………………………………………………………………….. 12
4. Proof of origin when consignments are split in a country of transit……………………………………… 13
4.1 Relevant provisions………………………………………………………………………………………………… 13
4.2 Introduction…………………………………………………………………………………………………………… 14
4.3 Guidance……………………………………………………………………………………………………………….. 15
5. Cumulation …………………………………………………………………………………………………………………… 16
5.1 Relevant provisions………………………………………………………………………………………………… 16
5.2 Introduction…………………………………………………………………………………………………………… 16
5.3 Possibilities of cumulation under the EVFTA………………………………………………………………. 16
6. Accounting segregation………………………………………………………………………………………………….. 18
6.1 Relevant provisions………………………………………………………………………………………………… 18
6.2 Application of accounting segregation………………………………………………………………………. 18
7. Tolerance……………………………………………………………………………………………………………………… 19
7.1 Relevant provisions………………………………………………………………………………………………… 19
7.2 Application of tolerance ………………………………………………………………………………………….. 19
7.3 Tolerance for products of Chapter 62……………………………………………………………………….. 19
8. Transport rule……………………………………………………………………………………………………………….. 21
8.1 Relevant provisions………………………………………………………………………………………………… 21
8.2 Non-alteration……………………………………………………………………………………………………….. 21
9. Transitional arrangements……………………………………………………………………………………………… 22
9.1 Relevant provisions………………………………………………………………………………………………… 22
9.2 Explanation……………………………………………………………………………………………………………. 22
10. Product specific rules …………………………………………………………………………………………………. 24
10.1 Relevant provisions………………………………………………………………………………………………… 24
10.2 Purpose…………………………………………………………………………………………………………………. 24
10.3 Product specific rule for Chapter 19………………………………………………………………………….. 24
10.4 Product specific rule for Chapters 61, 62 and 63 ………………………………………………………… 25
10.5 Product specific rule for Heading 5603 ……………………………………………………………………… 25
11. GSP vs FTA ………………………………………………………………………………………………………………… 26
11.1 Relevant provisions………………………………………………………………………………………………… 26
11.2 Benefit from the GSP………………………………………………………………………………………………. 26
11.3 Tariff applicable in the FTA………………………………………………………………………………………. 26
11.4 Proof of origin………………………………………………………………………………………………………… 27
12. Contact …………………………………………………………………………………………………………………….. 28
13. Useful links ……………………………………………………………………………………………………………….. 28
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