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THE MINISTRY OF INDUSTRY AND TRADE OF VIETNAM |
THE SOCIALIST REPUBLIC OF VIET NAM |
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No. 14/2026/TT-BCT |
Hanoi, March 25, 2026 |
PRESCRIBING RULES OF ORIGIN UNDER FREE TRADE AGREEMENT BETWEEN THE SOCIALIST REPUBLIC OF VIETNAM AND EUROPEAN UNION
Pursuant to the Government’s Decree No. 40/2025/ND-CP defining functions, tasks, powers and organizational structure of the Ministry of Industry and Trade of Vietnam, as amended by the Decree No. 109/2025/ND-CP and the Decree No. 193/2025/ND-CP;
Pursuant to the Government’s Decree No. 31/2018/ND-CP providing guidelines for implementation of the Law on Foreign Trade Management regarding origin of goods;
Pursuant to the Government’s Decree No. 146/2025/ND-CP prescribing devolution and delegation of powers in the field of industry and trade;
For the purposes of the Free Trade Agreement between the Socialist Republic of Vietnam and European Union signed on June 30, 2019; the Protocol 1 concerning the definition of the concept of “originating products” and methods of administrative cooperation under the Free Trade Agreement between the Socialist Republic of Vietnam and European Union; the Decision No. 02/2024 dated January 16, 2024 of the Trade Committee under the Free Trade Agreement between the Socialist Republic of Vietnam and European Union amending Annex II to Protocol 1, concerning the definition of the concept of “originating products” and methods of administrative cooperation;
At the request of the Director of the Agency for Foreign Trade (AFT);
The Minister of Industry and Trade of Vietnam promulgates a Circular prescribing the Rules of Origin under the Free Trade Agreement between the Socialist Republic of Vietnam and European Union.
This Circular sets forth the Rules of Origin under the Free Trade Agreement between the Socialist Republic of Vietnam (“Viet Nam”) and European Union (“the Union”) (EVFTA).
This Circular applies to:
1. Certificate of Origin (C/O) Issuing Authorities/Bodies.
2. Traders.
3. Regulatory authorities, organizations, and individuals involved in the origin of exports and the origin of imports.
For the purposes of this Circular, the terms below are construed as follows:
1. “Chapter”, “Heading” and “Sub-heading” means the Chapter (2-digit code), the Heading (4-digit code) and the Sub-heading (6-digit code) used in the Harmonized Commodity Description and Coding System (hereinafter referred to as “Harmonized System” or “HS”).
2. “Classified” means included in the classification of a product or material under a particular Chapter, Heading, or Subheading of the Harmonized System.
3. “Consignment” means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such document, by a single invoice.
4. “Customs value” means the value as determined in accordance with the Customs Valuation Agreement.
5. “Exporter” means a person, located in the exporting Party, that is exporting the goods to the other Party and is able to prove the origin of the exported goods. The exporter may be the manufacturer or the person carrying out the export formalities. The exporter is not necessarily the seller that issues the sales invoice for the consignment (third party invoicing). The seller can be located in the territory of a non-Party.
6. “Ex-works price” means:
a) the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, excluding any internal taxes which are, or may be, repaid when the product obtained is exported.
b) where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the Union or in Viet Nam, the ex-works price means the sum of all those costs, excluding any internal taxes which are, or may be, repaid when the product obtained is exported.
c) where the last working or processing has been subcontracted to a manufacturer, the term “manufacturer” referred to in the Clause may refer to the enterprise that has employed the subcontractor.
7. “Material” means, inter alia, any ingredient, raw material, component or part used in the manufacture of a product.
8. “Product” means a product being manufactured, even if it is intended for later use in another manufacturing operation.
9. “Goods” means both materials and products.
10. “Manufacture” means any kind of working or processing, manufacturing, producing, processing or assembling of goods.
11. “Fungible materials” means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product.
12. “Non-originating goods” or “non-originating materials” means goods or materials that do not qualify as originating in accordance with this Circular.
13. “Originating goods” or “originating materials” means goods or materials that qualify as originating in accordance with this Circular.
14. “Territories” includes territorial sea.
15. “Value of materials” means the customs value at the time of importation of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Union or in Viet Nam.
16. “Party” means the Socialist Republic of Vietnam or one of the Member States of the European Union.
Article 4. Certification and examination of origin of goods in Vietnam
1. The following Annexes are enclosed with this Circular:
a) Annex I: Explanatory notes to Product-Specific Rules in Annex II.
b) Annex II: Product-Specific Rules.
c) Annex IIIa: Fishery materials applying cumulation.
d) Annex IIIb: Fishery products applying cumulation.
dd) Annex IV: Textile articles applying cumulation.
e) Annex V: C/O form EUR.1 of Viet Nam.
g) Annex VI: Text of the origin declaration of the exporter.
2. Issuing Authorities/Bodies of C/O Form EUR.1 of Viet Nam are the Agency for Foreign Trade (AFT) (affiliated to the Ministry of Industry and Trade of Vietnam) and provincial-level People’s Committees. Issuing Authorities/Bodies of C/O Form EUR.1 shall follow procedures for registration of their specimen signatures and specimens of the impressions of official seals, and notification of any changes therein according to specific guidelines given by the Agency for Foreign Trade (affiliated to the Ministry of Industry and Trade of Vietnam). The list of Issuing Authorities/Bodies of C/O Form EUR.1 of Viet Nam is published on the Electronic Certificates of Origin System of the Ministry of Industry and Trade of Vietnam (“eCoSys”) (www.ecosys.gov.vn).
3. Operational procedures for certification and examination of origin of goods shall conform to the provisions of the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018, regulations of law on origin of goods and this Circular.
DETERMINATION OF ORIGIN OF GOODS
The following goods shall be considered as originating in a Party:
1. Goods wholly obtained in a Party within the meaning of Article 6 hereof.
2. Goods obtained in a Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Party concerned within the meaning of Article 7 hereof.
Article 6. Wholly obtained goods
1. For the purposes of Clause 1 Article 5 of this Circular, the following shall be considered as wholly obtained in a Party:
a) mineral products extracted from their soil or from their seabed.
b) plants and vegetable products grown and harvested or gathered there.
c) live animals born and raised there.
d) products from live animals raised there.
dd) products from slaughtered animals born and raised there.
e) products obtained by hunting or fishing conducted there.
g) products of aquaculture, where the fish, crustaceans and molluscs are born or raised there from eggs, fry, fingerlings and larvae.
h) products of sea fishing and other products taken from outside any territorial sea by its vessels.
i) products made aboard its factory ships exclusively from products referred to in Point h of this Clause.
k) used articles collected there which are only fit for the recovery of raw materials.
l) waste and scrap resulting from manufacturing operations conducted there.
m) products extracted from the seabed or below the seabed which is situated outside any territorial sea but where it has exclusive exploitation rights.
n) goods produced there exclusively from the products specified in Points a to m of this Clause.
2. The term “plants and vegetable products” specified in Point b Clause 1 of this Article includes live trees, flowers, fruits, vegetables, seaweeds and fungi.
3. The terms “its vessels” and “its factory ships” in Points h and i Clause 1 of this Article apply only to vessels and factory ships which:
a) are registered in, fly the flag of Viet Nam or a Member State of the Union and they are at least fifty percent (50%) owned by natural persons of a Party.
b) are registered in, fly the flag of Viet Nam or a Member State of the Union and they are owned by legal persons which have their head office and main place of business in the Party. The legal persons are at least fifty percent (50%) owned by a Member State of the Union or by Viet Nam or by public entities or nationals of a Party.
Article 7. Not wholly obtained goods
1. For the purposes of Clause 2 Article 5, not wholly obtained goods are considered to be sufficiently worked or processed when the applicable product-specific rules of origin in Annex II hereto appended are fulfilled.
2. Regarding materials used in the manufacture of products or goods:
a) The product-specific rules of origin in Clause 1 of this Article apply solely to non-originating materials.
b) If a product which has acquired originating status by fulfilling the conditions set out in the Annex II is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
Article 8. Tolerances applicable to non-originating materials
1. By the way of derogation from Clause 1 Article 7 of this Circular and subject to Clause 2, Clause 3 of this Article, non-originating materials may be used if their total value or net weight does not exceed:
a) 10% of the weight of the product or ex-works price for products of Chapter 2 and Chapters 4 to 24 of the HS, other than processed fishery products referred to in Chapter 16 of the HS.
b) 10% of the ex-works price of the product for other products, except for products of Chapters 50 to 63 of the HS.
c) The tolerances mentioned in Notes 6 and 7 of Annex I enclosed herewith shall apply to the products of Chapters 50 to 63 of the HS.
2. The application of Clause 1 of this Article shall not allow exceeding any of the percentages for the maximum value or weight of non-originating materials as specified in Annex II enclosed herewith.
3. a) Clauses 1 and 2 of this Article do not apply to products wholly obtained in a Party within the meaning of Article 6 of this Circular.
4. Without prejudice to Article 10 and Clause 2 Article 11 of this Circular, the tolerance provided for in Clauses 1 and 2 applies to the sum of all the materials which are used in the manufacture of a product for which Annex II enclosed herewith requires that such materials be wholly obtained.
Article 9. Cumulation of Origin
1. Goods shall be considered as originating in the exporting Party if such goods are obtained there by incorporating materials originating in the other Party, provided that the working or processing carried out in the exporting Party goes beyond the operations referred to in Article 10 of this Circular.
2. Materials listed in Annex IIIa to this Circular originating in an ASEAN country which applies with the Union a preferential trade agreement in accordance with Article XXIV of GATT 1994, shall be considered as materials originating in Viet Nam when further processed or incorporated into one of the products listed in Annex IIIb enclosed herewith.
3. For the purpose of Clause 2 of this Article, the origin of the materials shall be determined according to the rules of origin applicable in the framework of the Union’s preferential trade agreements with those ASEAN countries.
4. For the purpose of Clause 2 of this Article, the originating status of materials exported from an ASEAN country to Viet Nam to be used in further working or processing shall be established by a proof of origin as if those materials were exported directly to the EU.
5. The cumulation of origin provided for in Clauses 2 through 4 of this Article applies if:
a) the ASEAN countries involved in the acquisition of the originating status have undertaken to: comply or ensure compliance with the EVFTA; and provide the administrative cooperation necessary to ensure the correct implementation of the EVFTA both with regard to the Union and among themselves.
b) undertakings referred to in point (a) of this Clause have been notified to the Union.
c) the tariff duty the Union applies to the products listed in Annex IIIb to this Circular obtained in Viet Nam by use of such cumulation is higher than or the same as the duty the Union applies to the same product originating in the ASEAN country involved in the cumulation.
6. Proofs of origin issued by application of Clause 2 of this Article shall bear the following entry: “Application of Article 3(2) of the Protocol of the Viet Nam – EU FTA”.
7. Fabrics originating in the Republic of Korea shall be considered as originating in Viet Nam when further processed or incorporated into one of the products listed in Annex IV to this Circular obtained in Viet Nam, provided that they have undergone working or processing in Viet Nam which goes beyond the operations referred to in Article 10 of this Circular.
8. For the purpose of Clause 7 of this Article, the origin of the fabrics shall be determined in accordance with to the rules of origin applicable in the framework of the Union’s preferential trade agreement with the Republic of Korea except for the rules set out in Annex II(a) to the Protocol on rules of origin of that Agreement.
9. For the purpose of Clause 7 of this Article, the originating status of the fabrics exported from the Republic of Korea to Viet Nam to be used in further working or processing shall be established by a proof of origin as if those fabrics were exported directly from the Republic of Korea to the Union.
10. The cumulation provided for in Clauses 7 to 9 applies if:
a) the Republic of Korea applies with the Union a preferential trade agreement in accordance with Article XXIV of GATT 1994.
b) the Republic of Korea and Viet Nam have undertaken and notified to the Union their undertaking to comply or ensure compliance with the cumulation and provide the administrative cooperation necessary to ensure the correct implementation of the EVFTA.
11. Proofs of origin issued by Viet Nam by application of Clause 7 of this Article shall bear the following entry: “Application of Article 3(7) of Protocol 1 to the Viet Nam – EU FTA” .
12. The cumulation applying to materials originating in a non-Party shall apply guidelines of the Ministry of Industry and Trade.
Article 10. Insufficient working or processing
1. The following operations undertaken exclusively by itself or in combination shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Articles 7 and 8 are satisfied:
a) preserving operations to ensure that the products remain in good condition during transport and storage.
b) breaking-up and assembly of packages.
c) washing, cleaning, removal of dust, oxide, oil, paint or other coverings.
d) ironing or pressing of textiles and textile articles.
dd) simple painting and polishing operations.
e) husking and partial or total milling of rice; polishing and glazing of cereals and rice.
g) operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar.
h) peeling, stoning and shelling, of fruits, nuts and vegetables.
i) sharpening, simple grinding or simple cutting.
k) sifting, screening, sorting, classifying, grading, or matching (including the making-up of sets of articles).
l) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations.
m) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging.
n) simple mixing of products, whether or not of different kinds; mixing of sugar with any material.
o) simple addition of water, dilution, dehydration or denaturation of products.
p) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts.
q) combination of two or more of the operations specified in Points a to p of this Clause.
r) slaughter of animals.
2. For the purpose of Clause 1 of this Article, operations shall be considered simple when for their performance neither special skills are required nor machines, apparatus or tools especially produced or installed for those operations.
3. All operations carried out either in the Union or in Viet Nam on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of Clause 1 of this Article.
Article 11. Unit of qualification
1. The unit of qualification for the application of the provisions of this Circular shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.
2. When a consignment consists of a number of identical products classified under the same subheading of the HS, each individual item shall be taken into account when applying this Circular.
3. Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 12. Accessories, spare parts and tools
Accessories, spare parts, tools and instructional or other information materials dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
Sets, as defined in General Rule 3 of the HS, shall be regarded as originating when all component products are originating products. When a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed fifteen percent (15%) of the ex-works price of the set.
In order to determine whether a product originates in a Party, it shall not be necessary to determine the origin of the following elements which might be used in its manufacture:
1. Energy and fuel.
2. Production plants and equipment, including goods to be used for their maintenance.
3. Machines, tools, dies and moulds; spare parts and materials used in the maintenance of equipment and buildings; lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; gloves, glasses, footwear, clothing, safety equipment and supplies; catalysts and solvents; equipment, devices and supplies used for testing or inspecting the product.
4. Other goods which do not enter and which are not intended to enter into the final composition of the product.
Article 15. Accounting segregation
1. If originating and non-originating fungible materials are used in the working or processing of a product, the accounting segregation method may be used as per the applicable law provided that the number of originating goods in a statement is the same as the number of originating goods physically in the stocks.
2. General accounting principles refer to process, practices, particular regulations on the recording of revenues, expenses, costs, assets, liabilities, the disclosure of information and the preparation of financial statements.
Article 16. Principle of territoriality
1. The conditions set out in Chapter II of this Circular relating to the acquisition of originating status shall be fulfilled without interruption in a Party.
2. If originating goods exported from a Party return from a non-Party, they shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
a) The returning goods are the same as those exported.
b) They have not undergone any operation beyond what is necessary to preserve them in good condition while they were in that non-Party or while being exported.
1. The products declared for home use in a Party shall be the same products as exported from the other Party in which they are considered to originate if, during transport or storage, they have not been altered, transformed in any way or subjected to operations other than the following:
a) Preserving them in good condition.
b) Adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party.
c) The operations specified in Points a and b of this Clause are carried out under customs supervision in the country or countries of transit or splitting of consignments prior to being declared for home use.
2. Storage of products or consignments may take place provided they remain under customs supervision in the country or countries of transit.
3. The splitting of consignments may take place where carried out by the exporter or under his responsibility, provided they remain under customs supervision in the country or countries of splitting.
4. In case of doubt, the importing Party may request the declarant to provide evidence of compliance, which may be given by any means, including:
a) Contractual transport documents such as bills of lading.
b) Factual or concrete evidence based on marking or numbering of packages.
c) Any evidence related to the goods themselves.
d) A certificate of non-manipulation provided by the customs authorities of the country or countries of transit or splitting, or any other documents demonstrating that the goods remained under customs supervision in the country or countries of transit or splitting.
5. For the purpose of Clause 4 of this Article, “in case of doubt” means that the importing Party has the discretion of determining the cases for which the declarant is requested to provide evidence of compliance with Clause 4 of this Article but it cannot routinely require the submission of that evidence.
1. Originating products sent for exhibition in a country other than a Party and sold after the exhibition for importation in a Party shall benefit on importation from the provisions of this Agreement provided it is shown to the satisfaction of the customs authorities that:
a) An exporter has consigned these products from a Party to the country in which the exhibition is held and has exhibited them there.
b) The products have been sold or otherwise disposed of by that exporter to a person in the importing Party.
c) The products have been consigned to the importing Party during the exhibition or immediately thereafter in the state in which they were sent for exhibition.
d) The products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
2. A proof of origin must be issued or made out in accordance with Chapter III and submitted to the customs authorities of the importing Party in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which the products have been exhibited may be required.
3. Clause 1 of this Article applies to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign products, provided that the products remain under customs control.
CERTIFICATION AND EXAMINATION OF ORIGIN OF GOODS
Article 19. General requirements regarding operational certification procedures
1. Products originating in the Union shall, on importation into Viet Nam, benefit from EVFTA upon submission of any of the following proofs of origin:
a) A certificate of origin (C/O) made out in accordance with Articles 20 to 23 of this Circular.
b) An origin declaration made out in accordance with Article 24 by an approved exporter within requirements of the Union for any consignment regardless of its value; any exporter for consignments the total value of which does not exceed 6.000 EUR (six thousand euros).
c) A statement of origin made out by exporters registered in an electronic database in accordance with the relevant legislation of the Union after the Union has notified to Viet Nam that such legislation applies to its exporters. Such notification may stipulate that points a and b shall cease to apply to the Union.
2. Products originating in the Vietnam shall, on importation into the Union, benefit from EVFTA upon submission of any of the following proofs of origin:
a) A certificate of origin (C/O) made out in accordance with Article 4 and Articles 20 to 23 of this Circular.
b) An origin declaration made out in accordance with Article 25 of this Circular by any exporter for consignments the total value of which does not exceed EUR 6.000 (six thousand euros).
c) An origin declaration made out by an exporter approved or registered in accordance with the relevant legislation of the Ministry of Industry and Trade.
d) The origin declaration in point c of this Clause shall be made out in accordance with regulations of the Ministry of Industry and Trade and apply after Viet Nam has notified to the Union.
3. Originating products shall, in the cases specified in Article 29, benefit from EVFTA without requiring the submission of any of the documents referred to in this Article.
Article 20. Declaration of C/O form EUR.1
1. A C/O Form EUR.1 shall be issued according to Annex V enclosed herewith.
2. C/O shall not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the C/O and endorsed by the competent authorities.
3. No spaces shall be left between the items entered on the C/O and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.
4. Goods shall be described in accordance with commercial practice and with sufficient detail to enable them to be identified.
Article 21. Issuance of C/O form EUR.1
1. The competent authorities of the exporting Party shall check the description of the products as to exclude all possibility of fraudulent additions.
2. The date of issuance of the C/O shall be indicated in Box 11 of the certificate.
3. The C/O shall be issued as soon as possible to but not later than three working days after the date of exportation (the declared shipment date).
Article 22. C/O issued retrospectively
1. Notwithstanding Clause 3 of Article 21, a C/O may also be issued after exportation of the products to which it relates in specific situations where:
a) It was not issued at the time of exportation because of errors, involuntary omissions or other valid reasons.
b) The exporter demonstrates to the competent authorities that a C/O was issued but was not accepted at importation for technical reasons.
c) The final destination of the products concerned was not known at the time of exportation and was determined during their transportation, storage or after splitting of consignments in accordance with Article 17 of this Circular.
2. For the implementation of Clause 1 of this Article, the exporter shall indicate in his application the place and date of exportation of the products to which the C/O relates, and state the reasons for his request.
3. The competent authorities may issue a C/O retrospectively only after verifying that the information supplied in the exporter’s application conforms with that in the corresponding file.
4. Certificates of origin issued retrospectively in Box 7 shall be endorsed with the following phrase in English: “ISSUED RETROSPECTIVELY”.
Article 23. Issuance of a duplicate C/O
1. In the event of theft, loss or destruction of a C/O, the exporter may apply to the competent authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
2. The duplicate issued in this way must be endorsed with the following phrase in English: “DUPLICATE”. This endorsement shall be inserted in Box 7 of the duplicate.
3. The duplicate, which must bear the date of issue of the original C/O, shall take effect as from that date.
Article 24. Conditions for making out an origin declaration for products originating in the Union
1. An origin declaration may be made out if the products concerned can be considered as products originating in the Union and fulfill the other requirements of EVFTA.
2. An origin declaration shall be made out by the exporter on the invoice, the delivery note or any other commercial documents which describe the products concerned in sufficient details to enable them to be identified, by typing, stamping or printing on that document the declaration. The exporter uses the Text of the origin declaration, by one of the linguistic versions set out in Annex VI and in accordance with the legislation of the Union. If the declaration is hand-written, it shall be written in ink in capital characters.
3. For the purpose of Clause 2 of this Article, “another commercial document” can be, for example, an accompanying delivery note, a pro-forma invoice or a packing list. A transport document, such as a bill of lading or an airway bill, shall not be considered as another commercial document.
4. An origin declaration on a separate form is not permitted. The origin declaration may be submitted on a separate sheet of the commercial document when the sheet is an obvious part of this document.
5. Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within requirements of the Union shall not be required to sign such declarations provided that he gives the competent authorities of the exporting Party a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.
6. An origin declaration may be made out after exportation provided that it is presented in the importing Party no later than 2 years, or the period specified in the legislation of the importing Party, after the entry of the goods into the territory of that importing Party.
Article 25. Conditions for making out an origin declaration for products originating in Viet Nam
1. An origin declaration may be made out, as provided in point b clause 2 of Article 19 of this Circular, if the products concerned can be considered as products originating in Viet Nam and fulfill the other requirements of EVFTA.
2. An origin declaration shall be made out by the exporter on the invoice, the delivery note or any other commercial documents which describe the products concerned in sufficient details to enable them to be identified, by typing, stamping or printing on that document the declaration. The exporter uses the Text of the origin declaration, by one of the linguistic versions set out in Annex VII and in accordance with the legislation of Viet Nam. If the declaration is hand-written, it shall be written in ink in capital characters.
3. For the purpose of Clause 2 of this Article, “another commercial document” can be, for example, an accompanying delivery note, a pro-forma invoice or a packing list. A transport document, such as a bill of lading or an airway bill, shall not be considered as another commercial document.
4. An origin declaration on a separate form is not permitted. The origin declaration may be submitted on a separate sheet of the commercial document when the sheet is an obvious part of this document.
5. The exporter making out an origin declaration, as provided for in Clause 1 of this Article, shall be prepared to submit at any time, at the request of the competent authorities, all appropriate documents proving the originating status of the products concerned as well as the fulfillment of the other requirements of this Circular.
6. An origin declaration may be made out after exportation provided that it is presented in the importing Party no later than 2 years, or the period specified in the legislation of the importing Party, after the entry of the goods into the territory of that importing Party.
7. Within 03 working days from the date of issue of an origin declaration, the exporter specified in Clause 1 of this Article shall declare and publish the origin declaration and other documents related to the consignment as prescribed in Points c to h Clause 1 Article 15 of the Decree No. 31/2018/ND-CP on the electronic certificates of origin system (www.ecosys.gov.vn) of the Ministry of Industry and Trade.
Article 26. Validity of proof of origin
1. A proof of origin shall be valid for 12 months from the date of issuance in the exporting Party, and shall be submitted to the customs authorities of the importing Party within that period.
2. Proofs of origin which are submitted to the customs authorities of the importing Party after the period of validity referred to in Clause 1 of this Article may be accepted for the purpose of applying preferential tariff treatment of EVFTA, when the importer failed to submit those documents by the final date of the period of validity due to force majeure or other valid reasons beyond that person’s control.
3. In other cases of belated presentation, the customs authorities of the importing Party may accept the proofs of origin when the products have been imported within the period of validity referred to in Clause 1 of this Article.
Article 27. Submission of proof of origin
For the purpose of claiming preferential tariff treatment of EVFTA, proofs of origin shall be submitted to the customs authorities of the importing Party in accordance with the procedures applicable in that Party. Those authorities may request a translation of the proof of origin if it is not issued in English.
Article 28. Importation by installments
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing Party, dismantled or non-assembled products within the meaning of General Rule (2a) of the HS falling within Sections XVI and XVII or headings 7308 and 9406 of the HS are imported by installments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first installment.
Article 29. Exemptions from proof of origin
1. Goods sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating goods without requiring the submission of a proof of origin, provided that such goods are not imported by way of trade and have been declared as meeting the requirements of this Circular and where there is no doubt as to the veracity of such declaration. In the case of goods sent by post, this declaration can be made on the customs declaration or on a sheet of paper annexed to that document.
2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose exists.
3. Total value of the good provided for in Clauses 1 and 2 of this Article may not exceed:
a) When entering the Union, 500 EUR (five hundred euros) in the case of small packages or 1.200 EUR (one thousand two hundred euros) in the case of goods forming part of travellers’ personal luggage.
b) When entering Viet Nam, 200 USD (two hundred US dollars) both, in the case of small packages and in the case of goods forming part of travellers’ personal luggage.
Article 30. Supporting documents
The documents, used for the purpose of proving the originating status for the issuance of a C/O or making out any origin declaration, may consist of the following:
1. Direct evidence of the manufacturing or other processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal book-keeping.
2. Documents proving the originating status of materials used, issued or made out in a Party, where those documents are used in accordance with domestic law.
3. Documents proving the working or processing of materials in a Party, issued or made out in a Party, where those documents are used in accordance with domestic law.
4. Proof of origin proving the originating status of materials used, issued or made out in a Party in accordance with this Circular.
Article 31. Preservation of proof of origin and supporting documents
1. The exporter making out an origin declaration or applying for the issuance of a C/O shall keep for at least 3 years a copy of this origin declaration or of the C/O as well as of other documents.
2. The competent authorities of the exporting Party issuing a C/O shall keep for at least 3 years the application form.
3. The customs authorities of the importing Party shall keep for at least 3 years the proofs of origin submitted to them.
4. Each Party shall permit, in accordance with that Party’s laws and regulations, exporters in its territory to maintain documentation or records in any form or medium, provided that the documentation or records can be retrieved and printed.
Article 32. Discrepancies and formal errors
1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document corresponds to the products submitted.
2. Obvious formal errors such as typing errors on a proof of origin shall not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
3. For multiple goods declared under the same proof of origin, a problem encountered with one of the goods listed shall not affect or delay the granting of preferential tariff treatment of EVFTA and customs clearance of the remaining goods listed in the proof of origin.
Article 33. Conversion of currency
1. For the application of point b clause 1 Article 19, point b clause 2 Article 19 and point a clause 3 Article 29 of this Circular in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Member States of the Union or of Viet Nam equivalent to the amounts expressed in euro shall be fixed annually by each Party.
2. A consignment shall benefit from point b Clause 1 Article 19, point b Clause 2 Article 19 and point a Clause 3 Article 29 of this Circular by reference to the currency in which the invoice is drawn up, according to the amount fixed by the Party concerned.
Article 34. Verification of proofs of origin
1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the competent authorities of the importing Party have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfillment of the other requirements of EVFTA.
2. For the purpose of implementing the provisions of Clause 1 of this Article, the competent authorities of the importing Party shall return the C/O and the invoice, if it has been submitted, or the origin declaration, or copies of these documents, to the competent authorities of the exporting Party and give, where appropriate, the reasons for the enquiry.
Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
3. The competent authorities or customs authorities of the exporting country shall endeavour to inform the competent authorities of the importing country about the receipt of the verification request. They may do so in any form, including by means of electronic communication.
4. The verification shall be carried out by the competent authorities of the exporting Party. For that purpose, they shall have the right to request any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate.
5. If the competent authorities of the importing Party decide to suspend the granting of preferential tariff treatment of EVFTA to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures deemed necessary. Any suspension of preferential tariff treatment of EVFTA shall be reinstated as soon as possible after the originating status of the products concerned or the fulfillment of the other requirements of this Circular has been ascertained by the competent authorities of the importing Party.
6. The competent authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the Parties and fulfill the other requirements of EVFTA.
7. If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting competent authorities may, except in exceptional circumstances, refuse entitlement to the preferential tariff treatment. The requesting competent authorities shall verify with the requested competent authorities whether they have effectively received the request before refusing the entitlement to preferential tariff treatment.
8. They shall also endeavour to inform the requesting authorities in case they need more time than the period of 10 months provided for in clause 7 of this Article to carry out the verification and provide a reply.
1. For the purpose of the application of this Circular, the term “Party” does not cover Ceuta and Melilla.
2. Products originating in Viet Nam, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs treatment under this Agreement as that which is applied to products originating in the customs territory of the Union.
3. Products originating in Ceuta or Melilla, when imported into Viet Nam, shall enjoy in all respects the same customs treatment under this Agreement as that which is applied to products originating in the customs territory of the Union.
4. For the purpose of the application of Clauses 2 and 3 of this Article, concerning products are subject to the special conditions set out in Article 36 of this Circular.
Article 36. Special conditions concerning Ceuta and Melilla
1. Products satisfying the requirements of Article 17 shall be considered as products originating in Ceuta and Melilla if:
a) Products wholly obtained in Ceuta and Melilla.
b) Products obtained in Ceuta and Melilla, which have undergone sufficient working or processing within the meaning of Article 7 of this Circular.
c) Products are originating in a Party, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 10 of this Circular.
2. Products satisfying the requirements of Article 17 of this Circular shall be considered as products originating in Viet Nam if:
a) Products wholly obtained in Viet Nam.
b) Products obtained in Viet Nam, which have undergone sufficient working or processing within the meaning of Article 7 of this Circular.
c) Products are originating in a Ceuta and Melilla or in the Union, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 10 of this Circular.
3. Ceuta and Melilla shall be considered as a single territory.
4. The exporter or his authorized representative shall enter “Viet Nam” and “Ceuta and Melilla” on the proof of origin.
1. Products originating in Andorra from Chapters 25 to 97 of the HS may be accepted as originating in the Union specified in the legislation of EVFTA by Viet Nam.
2. Clause 1 of this Article may apply only if Andorra grants preferential tariff treatment to products originating in Viet Nam as the same as the Union grants preferential tariff treatment to those products.
3. EVFTA applies mutatis mutandis for the purposes of determining originating status of products as provided in Clause 1 of this Article.
1. Products originating in San Marino may be accepted as originating in the Union specified in the legislation of EVFTA.
2. Clause 1 of this Article may apply only if San Marino grants preferential tariff treatment to products originating in Viet Nam as the same as the Union grants preferential tariff treatment to those products.
3. EVFTA applies mutatis mutandis for the purposes of determining originating status of products as provided in Clause 1 of this Article.
Article 39. Goods during transport or storage
Preferential tariff treatment of EVFTA applies to the goods meeting conditions in this Circular and, on the effective date of EVFTA, the goods in one Party or during transport or storage, in bonded warehouse, or in free trade zone, provided the proof of origin issued retrospectively shall be submitted to the customs authorities of the importing Party. The importer shall submit the proof of non-alteration as provided in Article 17, upon a request, to the custom authorities of the importing Party.
Article 40. Confidentiality of information
Each Party shall maintain the confidentiality of information and data collected in the process of verification and shall protect that information and data from disclosure that could prejudice the competitive position of the person providing them. Any information and data communicated between the authorities of the Parties competent for the administration and enforcement of origin determination shall be treated as confidential.
Article 41. Implementation organization
1. Administrative or interpretative matters relating to the implementation of the Rules of Origin, which have been unanimously agreed upon by the Parties by means of reports of meetings of the Committee on Customs and the Trade Committee within the meaning of the EVFTA shall be considered as the basis for implementation by C/O Issuing Authorities/Bodies and customs authorities.
2. The contents in Clause 1 of this Article shall be notified to C/O Issuing Authorities/Bodies and customs authorities through the contact points of the Committee on Customs for implementation of the EVFTA.
1. This Circular comes into force from May 10, 2026.
2. This Circular repeals the Circular No. 11/2020/TT-BCT dated June 15, 2020 of the Minister of Industry and Trade of Vietnam and the Circular No. 41/2022/TT-BCT dated December 30, 2022 of the Minister of Industry and Trade of Vietnam.
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PP. MINISTER Nguyen Sinh Nhat Tan |
