Circular No. 11/2020/TT-BCT stipulates Rules on the Origin of Goods under the Free Trade Agreement between Vietnam and the European Union (EVFTA), applicable to agencies, organizations issuing Certificates of Origin for goods, traders, and related entities.

CIRCULAR

Regulations on Rules of Origin for Goods

in the Free Trade Agreement between Vietnam and the European Union

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Based on Decree No. 98/2017/NĐ-CP dated August 18 August 2017 /NĐ-CP dated March

8/2018, 2018 of the Government detailing the Law on Foreign Trade Management; Implementing the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area signed on February 27, 2009 at the 14th Summit Meeting in Thailand between the member states of the Association of Southeast Asian Nations and Australia and New Zealand; Implementing the First Protocol Amending the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area signed on August 26, 2014 within the framework of the 46th ASEAN Economic Ministers Meeting in Myanmar; về xuất xứ hàng hóa; ||

Implementing the Free Trade Agreement between Vietnam and the European Union signedon September 30 2019 21, 2024 in Hanoi, Vietnam This Circular stipulates the Rules of Origin for Goods in the Free Trade Agreement between Vietnam and the European Union (EVFTA).;

At the proposal of the Director of the Department of Import-Export;

PART I

GENERAL PROVISIONS

1. Authorities and organizations issuing the Certificate of Origin (C/O).

Article 2. Applicability

This Circular applies to:

2. Business entities.

3. Authorities, organizations, and individuals related to the origin of exported and imported goods.

1. "Chapter," "Heading," and "Subheading" refer to Chapters (two digits), Headings (four digits), and Subheadings (six digits) used in the Harmonized System of Description and Coding of Goods (hereinafter referred to as the "Harmonized System" or "HS").

Article 3. Explanation of Terms

According to this Circular, the following terms are understood as follows:

2. "Classified" means the classification of goods or materials according to specific Chapters, Headings, or Subheadings of the Harmonized System.

3. "Lot" refers to products sent together from the exporter to the consignee or shown on the same transport document indicating transportation from the exporter to the consignee, or on the same invoice in the absence of a transport document.

4. "Customs value" is the value determined under the Customs Valuation Agreement.

5. "Exporter" is an individual or organization with a registered office in the Exporting Member State, exporting goods to another Member State, capable of proving the origin of the goods. The exporter may be the producer or the person handling the export procedures. The exporter does not necessarily have to be the seller issuing the invoice for the lot (third-party invoice). The seller may establish their office within the territory of a non-EVFTA member state.

6. "Factory price" means:

a. The price paid to the manufacturer who has participated in the final production or processing process, provided that the price includes the value of the materials used and other costs incurred during the production process, excluding domestic taxes that will or may be refunded upon export of the final product.

b. In cases where the factory price does not fully reflect the actual production costs incurred in Vietnam or the European Union, the factory price is the total cost minus domestic taxes that will or may be refunded upon export of the final product.

c. In cases where the final production or processing stage is subcontracted by a trader to another manufacturer, the term "manufacturer" in this clause refers to the trader who subcontracts the work.

7. "Material" includes any component, raw material, parts, accessories, or other items used in the production process.

8. "Product" is the finished item produced, including those produced for future production processes.

9. "Goods" include materials and products.

10. "Production" is the activity of creating a product, including processing, manufacturing, fabrication, processing, or assembly.

11. "Similar materials and interchangeable materials" are materials of the same type, having the same commercial quality, identical physical and technical characteristics, and when combined to produce a complete product, cannot be distinguished from each other.

12. "Non-origin goods" or "non-origin materials" are goods or materials that do not meet the origin rules specified in this Circular.

13. "Origin goods" or "origin materials" are goods or materials that comply with the origin rules specified in this Circular.

14. "Territory" includes territorial waters.

15. "Value of materials" is the customs value at the time of importation of non-origin materials used or the purchase price of materials in Vietnam or the European Union if it cannot be determined at the time of importation.

15. "The value of raw materials" is the customs value at the time of importation of non-originating raw materials used, or the purchase price of the raw materials in Vietnam or in the European Union in cases where it cannot be determined at the time of importation.

Article 4. Provisions on certification and origin verification of goods in Vietnam

1. The Circular hereby promulgates the following Appendices:

a) Appendix I: Explanation for specific product rules set out in Appendix II.

b) Appendix II: Specific product rules.

c) Appendix III: Raw materials of aquatic products applicable for cumulation.

d) Appendix IV: Aquatic products applicable for cumulation.

đ) Appendix V: Textile and garment products applicable for cumulation.

e) Appendix VI: Sample EUR.1 Certificate of Origin form of Vietnam.

g) Appendix VII: Exporter's declaration sample for origin statement.

h) Appendix VIII: List of agencies and organizations issuing EUR.1 Certificate of Origin samples of Vietnam.

2. The list of agencies and organizations issuing EUR.1 Certificate of Origin samples of Vietnam is updated in the Electronic Management and Issuance System of the Ministry of Industry and Trade at the website www.ecosys.gov.vn. Agencies and organizations issuing EUR.1 Certificate of Origin samples of Vietnam must register their seals and update these seals according to the guidelines of the Ministry of Industry and Trade.

3. The process of certification and origin verification of goods shall be carried out in accordance with the provisions of Decree No. 31/2018/NĐ-CP dated March 8, 2018 of the Government detailing the Law on Foreign Trade Management regarding the origin of goods, relevant laws on the origin of goods, and the provisions of this Circular.

Chapter II

DETERMINATION OF THE ORIGIN OF GOODS

Article 5. Goods with origin

Goods are considered to have origin when:

1. Goods have pure origin in one Member State as provided for in Article 6 of this Circular.

2. Goods have non-pure origin produced in one Member State from raw materials without origin, provided that such raw materials must undergo sufficient processing or manufacturing stages as stipulated in Article 7 of this Circular.

Article 6. Goods with pure origin

1. According to Clause 1 of Article 5 of this Circular, goods are considered to have pure origin in one Member State in the following cases:

a. Minerals extracted from the ground or seabed of a Member State.

b. Plants and plant products grown and harvested or gathered in a Member State.

c. Live animals born and raised in a Member State.

d. Products derived from live animals raised in a Member State.

đ. Products obtained from slaughtering animals born and raised in a Member State.

e. Products obtained from hunting or fishing in a Member State.

g. Products obtained from aquaculture where fish, crustaceans, and mollusks are born or raised from eggs, fry, small fish, and larvae.

h. Products caught and other products obtained outside the territorial waters by vessels of a Member State.

i. Products processed on board processing vessels of a Member State from products specified in point h of this clause.

k. Used products obtained from a Member State only suitable for recycling into raw materials.

l. Waste and scrap obtained from production processes in a Member State.

m. Products extracted from the seabed or below the seabed beyond the territorial waters but within the exclusive economic zone of a Member State.

n. Goods manufactured entirely in a Member State from products specified from point a to point m of this clause.

2. The term "plants and plant products" as defined in point b of Clause 1 of this Article includes plants, flowers, fruits, vegetables, seaweed, and mushrooms.

3. The terms "vessels of a Member State" and "processing vessels of a Member State" mentioned in points h and i of Clause 1 of this Article apply only to vessels and processing vessels meeting one of the following conditions:

a) Registered and flying the flag of Vietnam or a member state of the European Union and at least 50% owned by individuals in a Member State.

b) Registered and flying the flag of Vietnam or a member state of the European Union and owned by a legal entity with its principal office and main business premises located in a Member State. The legal entity has at least 50% owned by Vietnam or a member state of the European Union or by a state organization, individual of one of the Member States.

Article 7. Goods with Non-Pure Origin

1. In accordance with Clause 2, Article 5 of this Circular, goods with non-pure origin shall be considered to have undergone sufficient processing or manufacturing when they meet the specific product rules set out in Appendix II attached hereto.

2. As for materials used to produce products or goods:

a. The specific product rules mentioned in Clause 1 of this Article only apply to materials without origin.

b. In cases where a product has origin as prescribed in Appendix II attached hereto, and then is used as material for the production of another product, the origin criteria of that other product do not apply to the product used as material and do not apply to materials without origin participating in the production process of the product used as material.

Article 8. Flexible Thresholds for Materials Not Meeting Origin Criteria

1. In cases where Clause 1 of this Article and Clause 2, Clause 3 of this Article are not met, materials without origin may still be allowed to be used if their total value or net weight does not exceed:

a. 10% of the factory price or weight of the product, applicable to products under Chapter 2 and from Chapter 4 to Chapter 24 of the Harmonized System, except for processed fishery products under Chapter 16 of the Harmonized System.

b. 10% of the factory price of the product, applicable to other products, except for products under Chapter 50 to Chapter 63 of the Harmonized System.

c. The flexible threshold for products under Chapter 50 to Chapter 63 of the Harmonized System shall be applied in accordance with Note 6 and Note 7 of Appendix I attached hereto.

2. The application of Clause 1 of this Article does not allow the value or weight threshold of materials without origin to exceed the maximum percentage ratio specified in Appendix II attached hereto.

3. Clause 1 and Clause 2 of this Article do not apply to goods with pure origin as stipulated in Article 6 of this Circular.

4. Without prejudice to the application of Article 10 and Clause 2 of Article 11 of this Circular, the flexible thresholds provided for in Clause 1 and Clause 2 of this Article apply to materials used to produce products, which according to Appendix II attached hereto, those materials must have pure origin.

Article 9. Aggregation

1. Goods shall be considered to have origin in the Exporting Member State when produced from materials with origin in another Member State, subject to the condition that the processing or manufacturing steps carried out in the Exporting Member State exceed the simple processing or manufacturing steps specified in Article 10 of this Circular.

2. Materials listed in Appendix III attached hereto, originating from an ASEAN country that has signed a trade agreement with the European Union in accordance with Article XXIV of the GATT 1994, shall be deemed as materials with origin in Vietnam when participating in the processing or production of products listed in Appendix IV attached hereto.

3. In accordance with Clause 2 of this Article, the origin of materials shall be determined in accordance with the rules of origin within the framework of the trade agreements between the European Union and those ASEAN countries.

4. In accordance with Clause 2 of this Article, the origin of materials exported from an ASEAN country to Vietnam for use in subsequent processing or production shall be reflected on the certificate of origin as for materials directly exported to the European Union.

5. The principle of aggregation of origin provided for in Clauses 2 to 4 of this Article shall only be applied when:

a. The ASEAN countries involved in the aggregation of origin commit to complying with the provisions of the EVFTA and cooperate administratively with each other and with the European Union to ensure the implementation of the EVFTA.

b. The commitment to implement point a of this clause has been notified to the European Union.

c. The preferential tariff rate currently applied by the European Union to the products listed in Appendix IV attached hereto is higher than or equal to the preferential tariff rate granted to the countries participating in the aggregation of origin.

6. Certificates of origin issued to implement Clause 2 of this Article must clearly state: "Application of Article 3(2) of the Protocol of the Viet Nam - EU FTA".

7. Korean fabrics shall be considered to have origin in Vietnam when used as raw materials for processing or production in Vietnam for the products listed in Appendix V attached hereto, provided that such raw materials undergo processing or manufacturing steps exceeding the simple processing or manufacturing steps specified in Article 10 of this Circular.

8. In accordance with Clause 7 of this Article, the origin of the fabric raw materials shall be determined in accordance with the rules of origin within the framework of the Free Trade Agreement between the European Union and Korea, except for the rules specified in Appendix II(a) of the Protocol on Rules of Origin appended to that Agreement.

9. In accordance with Clause 7 of this Article, the origin of fabric raw materials exported from Korea to Vietnam for use in subsequent production or processing shall be reflected on the certificate of origin as for fabric raw materials directly exported to the European Union.

10. The principle of aggregation of origin provided for in Clauses 7 to 9 of this Article shall be applied when:

a. Korea and the European Union have a Free Trade Agreement in accordance with Article XXIV of the GATT 1994.

b. Korea and Vietnam jointly implement and notify the European Union of their compliance with the rules of aggregation of origin and administrative cooperation to ensure the implementation of the EVFTA.

11. Certificates of origin issued to implement Clause 7 of this Article must clearly state: "Application of Article 3(7) of Protocol 1 to the Viet Nam - EU FTA".

12. The principle of aggregation for materials with origin from a non-EVFTA member country provided for in this Article shall be implemented in accordance with the guidance of the Ministry of Industry and Trade.

Article 10. Simple Processing Operations

1. The following processing operations, when carried out separately or in combination, shall be considered simple and shall not be taken into account when determining origin, even if the goods meet the provisions of Articles 7 and 8 of this Circular:

a. Preservation operations to maintain products in good condition during transportation and storage.

b. Disassembly and assembly of consignments.

c. Washing, cleaning, removing dust, oxides, oil, paint, or other external coatings.

d. Ironing or steaming of fabric and textile products.

đ) Simple painting and polishing operations.

e. Milling to remove husks and milling part or all of the rice; polishing and gluing of grains and rice.

g) Coloring or flavoring operations for sugar or molding sugar; grinding part or all of crystallized sugar.

h. Peeling, extracting seeds, and separating shells from fruits, seeds, and vegetables.

i. Sharpening, simple grinding, or simple cutting.

k) Sieving, screening, sorting, grading, or combining operations (including operations that create sets of products).

a. Simple operations including: bottling, canning, packaging in bags, boxes, attaching labels or information cards, and other simple packaging operations.

m. Sticking or printing labels, tags, logos, and similar marks on products or product packaging.

m. Simple mixing operations of products of the same or different types, mixing sugar with any other ingredients.

o. Simple operations including: adding water, diluting, removing water, or altering the nature of the product. Simple assembly operations of product parts to create finished products or disassembling products into parts.

q. Combining two or more operations mentioned from point a to point p of this Clause.

r. Slaughtering animals.

2. The operations mentioned in Clause 1 of this Article shall be considered simple when they do not require special skills or machinery, equipment, or tools specifically produced or installed for such purposes.

3. All operations performed in Vietnam or the European Union shall be taken into account together when determining whether the processing operations of goods are the simple processing operations mentioned in Clause 1 of this Article.

Article 11. Unit for Origin Determination

1. The unit for origin determination is a specific product and is considered the basic unit when classified according to the Harmonized System.

2. In cases where a shipment includes multiple similar products classified under the same Subheading of the Harmonized System, the unit for origin determination shall apply to each individual product.

3. In cases where packaging is classified according to Rule 5 of the Harmonized System, the packaging shall also be taken into account when determining the origin of the goods.

Article 12. Accessories, Parts, and Tools

Accessories, parts, tools, and instructional materials or other informational materials accompanying equipment, machines, tools, or means of transport, which are typically part of the equipment and included in the sale price of the product without being invoiced separately, shall be considered an inseparable part of the equipment, machine, tool, or means of transport whose origin is being determined.

Article 13. Sets of Goods

According to Rule 3 of the Harmonized System, a set of goods shall be considered to have origin if all component products of the set have origin. In cases where a set of goods includes products with origin and products without origin, the set of goods shall be considered to have origin if the value of the products without origin does not exceed 15% of the ex-factory price of the set of goods.

Article 14. Intermediate Factors

Intermediate factors are elements used in the production process of goods but not taken into account when determining the origin of goods, including:

1. Fuel and energy.

2. Factory buildings and equipment, including goods used for maintenance of factory buildings and equipment.

3. Machinery, tools, dies, molds; spare parts and materials used for maintenance of equipment and factory buildings; lubricating oils, greases, compounds and other materials used in the production or operation processes of equipment and factory buildings; gloves, goggles, shoes, clothing, protective equipment; catalysts and solvents; testing and inspection equipment, tools, and machinery.

4. Other goods that do not remain or are not apparent in the final product's composition.

Article 15. Accounting Separation

1. In cases where identical raw materials with different origins and without origins are used simultaneously in the processing or manufacturing process, the application of accounting separation methods shall be carried out according to current regulations, provided that the quantity of goods with declared origin matches the actual quantity of goods with origin recorded in inventory.

2. Accounting principles include procedures, practices, specific rules regarding recording income, expenses, costs, assets, liabilities, information disclosure, and financial statement preparation.

Article 16. Territorial Principle

1. The conditions stipulated in Chapter II of this Circular must be fully and continuously implemented within a Member State.

2. In cases where goods with origin are exported from a Member State and then re-imported from a non-EVFTA member country, the re-imported goods will be considered as having no origin, unless proven otherwise to the customs authority:

a) The re-imported goods are indeed the same goods that were originally exported.

b) The re-imported goods have not undergone processing beyond what is necessary to maintain them in good condition during storage in a non-EVFTA member country or during export.

Article 17. Goods Maintaining Their Original Origin

1. Goods declared for import into a Member State are considered to retain their original origin provided that the goods, during transportation or storage, are not altered or undergo processing that changes the goods, except for the following operations:

a) Maintaining goods in good condition.

b) Adding or affixing labels, trademarks, seals, or other documentation to ensure compliance with specific regulations of the importing Member State.

c) Operations specified in points a and b of this clause must be conducted under the supervision of the customs authority of the transit country or prior to the formalities for domestic importation.

2. Goods may be stored under the supervision of the customs authority of the transit country.

3. Dividing consignments is permitted by the exporter or on behalf of the exporter, provided that the goods are under the supervision of the customs authority of the country where the division takes place.

4. In cases of doubt, the importing Member State may require the declarant to provide evidence of compliance in any form, including:

a. Transport documents such as bills of lading.

b. Evidence or specific documentation regarding labeling or marking of packages.

c. Documentation related to the goods.

d. Certificates of goods maintaining their original origin issued by the competent authority of the transit country or the country where the consignment was divided, or any documentation proving that the goods are under the control of the customs authority of the transit country or the country where the consignment was divided.

5. The term "in case of doubt" as stipulated in Clause 4 of this Article means that the importing Member State has the right to determine situations where it is necessary to request the importer to provide proof as prescribed in Clause 4 of this Article, but it cannot routinely require submission of such proof.

Article 18. Exhibition Goods, Trade Fairs

1. In the case where goods of origin are sent to an exhibition in a non-EVFTA member country and sold after the exhibition, then imported into an EVFTA member country, such goods shall be entitled to preferential treatment at the time of importation under the EVFTA provided that they can prove to the importing country's customs authority:

a. The exporter shipped the goods from the territory of the exporting EVFTA member country to the country organizing the exhibition and participated in the exhibition of those goods there.

b. The exporter sold or transferred the goods to the recipient in the importing EVFTA member country.

c. The goods were transported to the importing EVFTA member country during the exhibition or immediately after its conclusion and remained in the same condition as when they were sent for the exhibition.

d. The goods were not used for any purpose other than the exhibition from the time they were transported to the exhibition.

2. The certificate of origin for the goods must be issued in accordance with Chapter III of this Circular and submitted to the customs authority of the importing EVFTA member country as prescribed. The name and address of the place organizing the exhibition must be recorded on the certificate of origin for the goods. In cases deemed necessary, the customs authority of the importing EVFTA member country may request additional documents to prove the condition of the goods during display.

3. Clause 1 of this Article applies to commercial, industrial, agricultural, handicraft, trade fair exhibitions, public displays, or similar exhibitions not held in stores or business locations for the sale of foreign goods for personal purposes, provided that the goods remain under the supervision of the customs authority during the exhibition.

Chapter III

CERTIFICATION AND VERIFICATION OF ORIGIN OF GOODS

Article 19. General Provisions on Mechanism for Certification of Origin of Goods

1. Goods of European Union origin imported into Vietnam shall be entitled to preferential tariff treatment under the EVFTA upon submission of one of the following certificates of origin:

a. A C/O issued in accordance with the provisions from Article 20 to Article 23 of this Circular.

b. An origin declaration certificate issued in accordance with Article 24 of this Circular by an exporter meeting the conditions set forth by the European Union for any consignment regardless of value; or by any exporter for a consignment not exceeding 6,000 EUR (six thousand euros).

c) An origin declaration certificate issued by an exporter registered in an electronic database in compliance with EU regulations and notified to Vietnam. Such notification may include EU regulations suspending points a and b of this clause.

2. Goods of Vietnamese origin imported into the European Union shall be entitled to preferential tariff treatment under the EVFTA if they have one of the following certificates of origin:

a) A C/O issued in accordance with the provisions of Article 4 and from Article 20 to Article 23 of this Circular.

b) An origin declaration certificate issued in accordance with Article 25 of this Circular by an exporter for a consignment not exceeding 6,000 EUR (six thousand euros).

c) An origin declaration certificate issued by an eligible exporter or an exporter registered in a database in compliance with the regulations of the Ministry of Industry and Trade.

d) The self-certification of origin of goods stipulated in point c of this clause shall be implemented in accordance with the regulations of the Ministry of Industry and Trade and applied after Vietnam has notified the European Union.

3. In the case of applying Article 29 of this Circular, goods of origin shall be entitled to EVFTA preferences without submitting the certificates of origin of goods prescribed in this Article.

Article 20. Provisions on the Declaration of C/O Model EUR.1

1. The C/O Model EUR.1 is specified in Appendix VI issued together with this Circular.

2. The C/O shall not be erased or have writing overlaid on existing text. Any corrections must be made by erasing incorrect information and adding correct information. Corrections must be accompanied by the initials signature of the person completing the C/O and approved by the competent authority.

3. There shall be no blank spaces between items and each item must be numbered sequentially. A horizontal line must be drawn immediately below the last item. Unused blank spaces must be crossed out to prevent future additions of information.

4. Goods shall be described according to commercial practice and contain sufficient detailed information to identify the goods.

Article 21. Provisions on the Issuance of C/O Model EUR.1

1. The competent authority of the Exporting Member State shall check the declared description of goods to exclude the possibility of fraudulent additional information.

2. The date of issuance of the C/O shall be shown in Box number 11.

3. The C/O shall be issued as early as possible from the date of export of the goods (the date of vessel departure declared) and not later than three working days thereafter.

Article 22. Post-Issuance C/O

1. In addition to the provisions of Clause 3 of Article 21 of this Circular, the C/O may be issued after the date of export of the goods in the following cases:

a) The C/O was not issued at the time of export due to objective errors or omissions and other legitimate reasons.

b) The exporter proves to the competent authority that the C/O was issued but rejected at the time of import due to technical errors.

c) The final port of destination of the goods could not be determined at the time of export and only became determinable during the transportation process, storage, or after the consignment was divided according to the provisions of Article 17 of this Circular.

2. To obtain a post-export issuance C/O under the provisions of Clause 1 of this Article, the exporter shall record the date and place of export of the goods and clearly state the reason on the application for issuance of the C/O.

3. The issuing agency or organization shall issue the post-export C/O after verifying that the information in the exporter's application for issuance of the C/O is consistent with corresponding documents.

4. The post-export C/O shall indicate in Box number 7 the English content: "ISSUED RETROSPECTIVELY".

Article 23. Reissued C/O

1. In case the C/O is lost, misplaced, or damaged, the exporter shall submit an application for reissuance of the C/O based on the file retained by the issuing agency or organization.

2. The reissued C/O shall indicate in Box number 7 the English content: "DUPLICATE".

3. The reissued C/O shall bear the issuance date of the original C/O and shall be effective from the date of issuance of the original C/O.

Article 24. Provisions on Self-Certification of Origin for Goods from the European Union

1. The exporter is permitted to self-certify the origin of goods when the goods originate from the European Union and comply with other provisions of the EVFTA.

2. The exporter shall self-certify the origin of goods on invoices, delivery notes, or other commercial documents containing sufficient information about the goods, by typing, stamping, or printing the declaration statement of origin on the document. The exporter shall use the Declaration Statement Model in one of the language versions prescribed in Appendix VII issued together with this Circular and in compliance with EU legal requirements. In case the exporter declares by hand, the declaration statement shall be written in ink and in capital letters.

3. The term "other commercial documents" referred to in Clause 2 of this Article may be shipping orders, pro-forma invoices, or packing lists. Transport documents such as bills of lading or air waybills shall not be considered other commercial documents.

4. The self-certification of origin content shall not be carried out on a separate form. The self-certification of origin content may be performed on another page of the commercial document provided that it can be identified as part of the commercial document.

5. The self-certification of origin document must bear the handwritten signature of the exporter. However, an exporter meeting EU conditions may be exempted from signing if the exporter provides the competent authority of the Exporting Member State with a commitment statement that the exporter is fully responsible for the origin certification document.

6. The self-certification of origin document may be issued after the exportation of the goods provided that it is presented to the Importing Member State no later than two years or as stipulated by the Importing Member State from the date the goods enter the territory of the Importing Member State.

Article 25. Provisions on self-certification of origin for goods from Vietnam

1. The exporter shall self-certify the origin of goods in accordance with point b, Clause 2, Article 19 of this Circular when the goods have Vietnamese origin and comply with other provisions of the EVFTA.

2. The exporter shall self-certify the origin of goods on invoices, delivery notes, or other commercial documents containing sufficient information about the goods, by typing, stamping, or printing the declaration content regarding the origin of goods on the document. The exporter shall use the Declaration Form for Origin in one of the language versions prescribed in Appendix VII attached to this Circular and in compliance with Vietnamese law. In case the declaration is made by handwriting, it must be written in ink and in capital letters.

3. The term "other commercial documents" referred to in Clause 2 of this Article may be shipping orders, pro-forma invoices, or packing lists. Transport documents such as bills of lading or air waybills shall not be considered other commercial documents.

4. The self-certification of origin content shall not be carried out on a separate form. The self-certification of origin content may be performed on another page of the commercial document provided that it can be identified as part of the commercial document.

5. The exporter who self-certifies the origin of goods as stipulated in Clause 1 of this Article shall submit documents proving the origin of goods and compliance with other provisions of this Circular upon request of the competent authority.

6. Self-certification documents may be issued after the exportation of goods provided that they can be presented to the importing Member State not later than two years or according to the regulations of the importing Member State from the date the goods enter the territory of the importing Member State.

7. Within three working days from the date of issuance of the self-certification document, the exporter referred to in Clause 1 of this Article shall declare and post the self-certification document of the exported goods and related documents in accordance with points c to h, Clause 1, Article 15 of Decree No. 31/2018/ND-CP on the Electronic System for Management and Issuance of Certificates of Origin at the website www.ecosys.gov.vn of the Ministry of Industry and Trade.

Article 26. Validity period of certificates of origin for goods

1. Certificates of origin for goods are valid for twelve months from the date of issuance in the exporting Member State and must be submitted to the customs authority of the importing Member State within their validity period.

2. Certificates of origin for goods submitted to the customs authority of the importing Member State after the validity period specified in Clause 1 of this Article may still be accepted for preferential tariff treatment under the EVFTA if the importer cannot submit such documents within the validity period due to force majeure or other legitimate reasons beyond the control of the importer.

3. In cases of late presentation, the customs authority of the importing Member State may accept certificates of origin for imported goods within the validity period specified in Clause 1 of this Article.

Article 27. Submission of certificates of origin for goods

To enjoy preferential tariff treatment under the EVFTA, certificates of origin for goods must be submitted to the customs authority of the importing Member State in accordance with the regulations of that Member State. The customs authority may require a translation if the certificate of origin is not in English.

Article 28. Partial Importation

In cases where the importer requests and in accordance with the regulations of the customs authority of the importing Member State, goods that are disassembled or unassembled as defined in General Rule (2a) of the Harmonized System in Parts XVI and XVII or in subheadings 7308 and 9406 of the Harmonized System may be imported in parts and only need to submit a single certificate of origin for goods to the customs authority at the first importation.

Article 29. Exemption from Origin Certificates for Goods

1. Goods sent in small consignments from individual to individual or as personal luggage of travelers shall be considered as goods with origin without requiring an origin certificate, provided that such goods are not imported through commercial channels, declared in compliance with this Circular, and there is no doubt about the authenticity of the declaration. In the case of goods sent via postal services, the declaration may be made on the import customs declaration form or attached to it as a separate document.

2. A non-recurring import shipment consisting solely of products for personal consumption of the recipient or traveler or their family shall not be deemed to be imported through commercial channels if the nature and quantity of the products indicate that they are not intended for commercial purposes.

3. The total value of goods specified in Clause 1 and 2 of this Article shall not exceed:

a) 500 EUR (five hundred euros) for small consignments or 1,200 EUR (one thousand two hundred euros) for goods forming part of a traveler's personal luggage when entering the European Union.

b) 200 USD (two hundred US dollars) for small consignments and goods forming part of a traveler's personal luggage when entering Vietnam.

Article 30. Documents Proving Origin of Goods

Documents used to prove the origin of goods for application for a Certificate of Origin (C/O) or issuance of a self-certified origin document include:

1. Documents proving the production process or processing steps carried out by the exporter or manufacturer, for example, reports or internal accounting records.

2. Documents proving the origin of materials issued or declared in a Member State according to current regulations.

3. Documents proving the processing or manufacturing steps of materials issued or declared in a Member State according to current regulations.

4. Documents certifying the origin of materials issued or declared in a Member State according to this Circular.

Article 31. Record Keeping

1. Exporters who self-certify origin or traders applying for a C/O must retain copies of the origin certificates and other relevant documents for at least three years.

2. Issuing authorities of C/Os in exporting Member States must retain applications for C/Os for at least three years.

3. Customs authorities in importing Member States must retain submitted origin certificates for goods for at least three years.

4. Exporters must retain documents or records in any format as required by current regulations of the Member State, provided that such documents or records can be retrieved and printed.

Article 32. Minor Differences and Formal Errors

1. Minor differences between information declared on the origin certificate for goods and information submitted to the customs authority for import procedures shall not invalidate the origin certificate if these differences still correspond to the actual imported goods.

2. Typographical errors shall not be grounds for rejecting an origin certificate if such errors do not raise doubts about the authenticity of the declaration on the certificate.

3. In cases where multiple goods are declared on the same origin certificate for goods, issues with one item shall not affect or delay the granting of preferential tariffs under the EVFTA and clearance of other items listed on the same origin certificate.

Article 33. Currency Conversion

1. In cases where the value limit of goods specified in point b, Clause 1, Article 19 and point a, Clause 3, Article 29 of this Circular is denominated in a currency other than EUR, the equivalent value limit in the national currency of member States of the European Union or Vietnam shall be determined annually by each Member State.

2. A consignment with an invoice denominated in a currency other than EUR shall have its value limit as specified in point b, Clause 1, Article 19 and point a, Clause 3, Article 29 of this Circular determined according to the limit set by the relevant Member State.

Article 34. Verification of Origin Certificates

1. The verification of origin certificates shall be carried out on a sampling basis or when the competent authority of the importing Member State has reasonable grounds to doubt the authenticity of the certificate, the origin of the goods, or compliance with other provisions of the EVFTA.

2. Pursuant to Clause 1 of this Article, the competent authority of the importing Member State shall return the C/O, invoices submitted, or self-certification of origin documents or copies thereof to the competent authority of the exporting Member State along with the reasons for requesting verification. Documents and information indicating discrepancies or inaccuracies in the origin certificate shall be attached to the request for verification. The competent authority or customs office of the exporting country shall notify the competent authority of the importing country about receiving the request for verification of the origin certificate. Such notification may be made in any form, including electronic form.

3. The verification shall be conducted by the competent authority of the exporting Member State. This authority has the right to request evidence and conduct audits of the exporter's reports and accounting books or other inspections deemed appropriate.

4. In cases where the competent authority of the importing Member State decides to suspend EVFTA tariff preferences for a consignment pending verification results, clearance of the goods for the importer shall be carried out while taking necessary preventive measures. The decision to suspend EVFTA tariff preferences must be rescinded immediately once the competent authority of the importing Member State determines that the goods have origin or comply with other provisions of this Circular.

5. The competent authority requesting verification shall be informed of the verification results as soon as possible. The content of the verification results must clearly state the authenticity of the documents and determine whether the goods have origin in the Member States or not, and whether they comply with other provisions of the EVFTA.

6. In cases where there are reasonable grounds to suspect that no response to the verification request from the competent authority of the exporting Member State has been received within ten months from the date of the verification request or that the response does not contain sufficient information to verify the authenticity of the documents or the origin of the goods, the competent authority requesting verification of the importing Member State may refuse to grant tariff preferences, except in exceptional circumstances. Before refusing to grant tariff preferences, it must be clarified whether the competent authority of the exporting Member State has received or not received the verification request.

7. In cases where more than ten months are required to carry out verification and provide a response as stipulated in Clause 6 of this Article, the competent authority of the exporting Member State or the customs office of the exporting country shall inform the competent authority of the importing Member State.

Chapter IV

 SPECIAL PROVISIONS

Article 35. The Ceuta and Melilla Regions

1. The term "Member State" mentioned in this Circular does not include Ceuta and Melilla.

2. Goods of Vietnamese origin imported into Ceuta and Melilla shall be subject to customs procedures similar to those applicable to goods of origin within the customs territory of the European Union.

3. Goods of Ceuta and Melilla origin imported into Vietnam shall be subject to customs procedures similar to those applicable to goods of origin from the European Union.

4. For the application of Clause 2 and Clause 3 of this Article, goods must meet special conditions prescribed in Article 36 of this Circular.

Article 36. Special Conditions Related to Ceuta and Melilla

1. Goods complying with Article 17 of this Circular shall be considered as goods of Ceuta and Melilla origin if they fall under any of the following cases:

a. Purely Ceuta and Melilla-origin goods.

b. Goods produced in Ceuta and Melilla that have undergone sufficient processing or manufacturing as stipulated in Article 7 of this Circular.

c. Goods of Member State origin that have undergone processing or manufacturing beyond the stages specified in Article 10 of this Circular.

2. Goods complying with Article 17 of this Circular shall be considered as goods of Vietnamese origin if they fall under any of the following cases:

a. Purely Vietnamese-origin goods.

b. Goods produced in Vietnam that have undergone sufficient processing or manufacturing as stipulated in Article 7 of this Circular.

c. Goods of Ceuta and Melilla or European Union origin that have undergone processing or manufacturing beyond the stages specified in Article 10 of this Circular.

2. Ceuta and Melilla shall be treated as a single territory.

3. The exporter or the authorized representative of the exporter must clearly indicate "Vietnam" and "Ceuta and Melilla" on the certificate of origin for the goods.

Article 37. The Principality of Andorra (Andorra)

1. Goods of Andorran origin falling under Chapters 25 to 97 of the Harmonized System are accepted by Vietnam as being of European Union origin according to the EVFTA.

2. Clause 1 of this Article applies provided that Andorra grants preferential tariff treatment to goods of Vietnamese origin similar to that granted by the European Union.

3. The EVFTA shall be applied with appropriate modifications to determine the origin of goods referred to in Clause 1 of this Article.

Article 38. The Republic of San Marino (San Marino)

1. Goods of San Marino origin are accepted by Vietnam as being of European Union origin according to the EVFTA.

2. Clause 1 of this Article applies provided that San Marino grants preferential tariff treatment to goods of Vietnamese origin similar to that granted by the European Union.

3. The EVFTA shall be applied with appropriate modifications to determine the origin of goods referred to in Clause 1 of this Article.

Chapter V

IMPLEMENTATION PROVISIONS

Article 39. Goods in Transit or in Storage

The EVFTA's preferential tariffs shall apply to goods meeting the provisions of this Circular and, on the date the EVFTA comes into effect, goods located in a Member State or in transit, temporary storage, bonded warehouses, or duty-free zones, provided that the certificate of origin issued thereafter is submitted to the importing Member State's customs authority. If required, the importer must submit proof showing that the goods have not changed their origin as stipulated in Article 17 of this Circular to the importing Member State's customs authority.

Article 40. Confidentiality of Information

A Member State shall maintain confidentiality over information and data obtained during the verification of origin and shall not disclose information and data that could harm the individual providing such information and data. Information and data exchanged between competent authorities of Member States for administrative management and origin verification purposes must be kept confidential.

Article 41. Implementation Organization

1. Guidelines and uniform interpretations related to the Rules of Origin are the basis for issuing bodies and customs authorities to implement, agreed upon alternately or uniformly by Member States through reports of implementation meetings of the Customs Committee within the framework of the EVFTA.

2. The contents of Clause 1 of this Article shall be communicated to issuing bodies and customs authorities through the lead agency of the Customs Committee implementing the EVFTA.

Article 42. Effective Date

This Circular takes effect from August 1, 2020.