Provisions on Rules of Origin for Goods under the Vietnam-EU Free Trade Agreement

CIRCULAR

Regulations on Origin Rules of Goods under the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union

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Based on Decree No. 40/2025/NĐ-CP of the Government on the Functions, Powers, Tasks, Authority, and Organizational Structure of the Ministry of Commercial Affairs, as amended by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP;

Based on Decree No. 31/2018/NĐ-CP of the Government on Detailed Provisions of the Law on Foreign Trade Management concerning Goods Origin;

Based on Decree No. 146/2025/NĐ-CP of the Government on Delegation and Hierarchical Authority in the Fields of Industry and Commerce;

In implementation of the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union signed on June 30, 2019; Protocol No. 1 on Rules of Origin and Administrative Cooperation Management within the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union; Decision No. 02/2024 dated January 16, 2024 by the Commercial Committee under the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union amending Annex II of Protocol No. 1 on Rules of Origin and Administrative Cooperation Management;

In accordance with the proposal of the Director of the Department of Customs and Excise;

The Minister of Commercial Affairs promulgates this Circular to regulate the rules of origin for goods under the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union.

CHAPTER I

GENERAL PROVISIONS

Article 1. Scope of Application

This Circular regulates the rules of origin for goods under the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union (EVFTA).

Article 2. Applicability

This Circular applies to:

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

2. Traders.

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

Article 3. Interpretation of Terms

As provided in this Circular, the following terms are understood as follows:

1. “Chapter,” “Group,” and “Subgroup” refer to Chapters (two digits), Groups (four digits), and Subgroups (six digits) used in the Harmonized System for Description and Coding of Goods (hereinafter referred to as the “Harmonized System” or “HS”).
2. “Classified” means the classification of goods or raw materials according to specific Chapters, Groups, or Subgroups of the Harmonized System.
3. “Lot” refers to products shipped together from the exporter to the consignee or shown on the same transport document indicating the shipment from the exporter to the consignee, or on the same invoice in the absence of a transport document.
4. “Customs Value” is determined according to the Customs Valuation Agreement.
5. “Exporter” refers to an individual or organization with its place of business located in the exporting Member State, exporting goods to another Member State, and capable of proving the origin of the goods. The exporter may be a manufacturer or someone performing the export procedures. The exporter is not necessarily the seller who issues the invoice for the lot (third-party invoice). The seller may have its place of business within the territory of a non-EVFTA member state.
6. “Ex-factory Price” means:
7. The price paid to the manufacturer who has participated in the final production or processing, provided that such price includes the value of raw materials used and other costs incurred during the production process, excluding any domestic taxes that will be or may be refunded upon export of the final product.
8. In case the ex-factory price does not fully reflect the actual production costs incurred in Vietnam or the European Union, the ex-factory price is the total cost minus any domestic taxes that will be or may be refunded upon export of the final product.
9. Where the final processing or manufacturing stage is contracted out to another manufacturer by a trader, the term “manufacturer” as used herein refers to the trader who contracts for the processing or manufacturing.
10. “Raw Material” includes any component, raw material, part, subassembly, or other type of material used in the production process.
11. “Product” is the finished product produced, including finished products produced with the intention of use in a subsequent production process.
12. “Goods” include raw materials and products.
13. “Production” refers to activities to create products, including processing, manufacturing, fabrication, refining, or assembly.
14. “Identical Raw Materials and Interchangeable Raw Materials” are raw materials of the same kind, having the same commercial quality, with identical physical and technical characteristics, and when combined to form a complete product cannot be distinguished from one another.
15. “Goods without Origin” or “Non-originating Raw Materials” means goods or raw materials that do not meet the origin rules specified in this Circular.
16. “Goods of Origin” or “Originating Raw Materials” means goods or raw materials that meet the origin rules specified in this Circular.
17. “Territory” includes territorial waters.
18. “Value of Raw Material” is the customs value at the time of import for raw materials without origin used, or the purchase price of raw materials in Vietnam or in the European Union if such information cannot be determined at the time of import.
19. “Member State” refers to the Socialist Republic of Vietnam or a Member State of the European Union.

Article 4. Provisions on Certification and Origin Inspection of Goods in Vietnam

1. The following Appendices are annexed to this Circular:

a) Appendix I: Interpretation for Specific Rules on Product Categories as specified in Appendix II.

b) Appendix II: Specific Rules on Product Categories.

c) Appendix IIIa: Aquatic Products Subject to Cumulation.

d) Appendix IIIb: Processed Aquatic Products Subject to Cumulation.

e) Appendix IV: Garment Products Subject to Cumulation.

f) Appendix V: EUR.1 Certificate of Origin Form of Vietnam.

h) Appendix VI: Exporter's Declaration of Origin Text Sample.

2. The agencies and organizations authorized to issue the EUR.1 Certificate of Origin form of Vietnam are the General Department of Customs (Ministry of Industry and Trade) and provincial people’s committees. Registration of signatures and seals, as well as updates thereof, by such agencies and organizations shall be carried out in accordance with guidelines issued by the General Department of Customs (Ministry of Industry and Trade). The list of agencies and organizations authorized to issue the EUR.1 Certificate of Origin form of Vietnam is updated through the Ministry of Industry and Trade’s Electronic Management and Certification System for Origin (eCoSys) at www.ecosys.gov.vn.

3. The process of certification and origin inspection shall be carried out in accordance with the provisions of Decree No. 31/2018/NĐ-CP dated March 8, 2018, issued by the Government to specify details of the Law on Foreign Trade Management concerning goods origin, relevant legal provisions on goods origin, and the provisions set forth herein.

CHAPTER II

DETERMINATION OF GOODS ORIGIN

Article 5. Goods Origin

Goods are deemed to have origin when:

1. The goods originate solely in a Member State as provided for in Clause 6 of this Circular.
2. Non-singularly originating goods are created in a Member State from non-originating raw materials, subject to the condition that such raw materials must undergo full processing or manufacturing operations as specified in Clause 7 of this Circular.

Article 6. Singly Originating Goods

1. In accordance with Clause 5(1) of this Circular, goods are deemed to have singly originating status in a Member State under the following circumstances:

1. Mineral products extracted from the land or seabed of a Member State.
2. Cultivated plants and their products that are grown and harvested or collected within a Member State.
3. Live animals born and reared within a Member State.
4. Products derived from live animals reared within a Member State.

d) Products obtained from the slaughter of animals born and reared within a Member State.

1. Products obtained from hunting or fishing within a Member State.
2. Products obtained from aquaculture where fish, crustaceans, and mollusks are born or reared in a Member State from eggs, fry, small fish, and larvae.
3. Products harvested at sea outside the territorial waters but within the exclusive economic zone of a Member State.
4. Products produced on board a vessel engaged in processing from products as specified in this paragraph.
5. Used products obtained from a Member State that are suitable only for recycling into raw materials.
6. Wastes and scrap obtained from production processes within a Member State.
7. Goods extracted from the seabed or beneath the seabed outside territorial waters but within the exclusive economic zone of a Member State.
8. Goods produced entirely in a Member State from products specified from point (a) to point (m) of this paragraph.

2. The term “cultivated plants and their products” as defined in Clause 1(b) of Article 5 includes trees, flowers, fruits, vegetables, seaweeds, and mushrooms.

3. The terms “vessel of a Member State” and “processing vessel of a Member State” mentioned in Clauses 1(h) and (i) of this Article apply only to vessels and processing vessels that meet one of the following conditions:

a) Registered, flying the Vietnamese flag or the flag of an EU member state, and at least 50% owned by individuals from a Member State.

b) Registered, flying the Vietnamese flag or the flag of an EU member state, and owned by a legal entity with its principal place of business and main place of business located in a Member State. The legal entity is at least 50% owned by Vietnam, an EU member state, or a state-owned organization, individual from one of the Member States.

Article 7. Goods of Non-Exclusive Origin

1. In accordance with paragraph 2 of this Circular, goods of non-exclusive origin are considered to have undergone full processing or manufacturing when they meet the specific rules of origin for the product as set forth in Appendix II attached hereto.
2. For raw materials used in production:

a) The specific rules of origin stipulated in paragraph 1 of this Article shall apply only to raw materials without an origin.

b) In the case where a product has an origin according to Appendix II attached hereto, and is subsequently used as raw material for the production process of another product, the origin criterion of such other product does not apply to the product used as raw material and does not apply to raw materials without an origin participating in the production process of the raw material.

Article 8. Flexible Limit for Raw Materials Not Meeting Origin Criterion

1. In cases where the requirements of paragraph 1 of this Circular under Article 7 are not met, and according to paragraphs 2 and 3 of this Article, raw materials without an origin may still be used if their total value or net weight does not exceed:
2. 10% of the ex-factory price or net weight of the product, applicable to products in Chapter 2 and from Chapter 4 to Chapter 24 of the Harmonized System, except processed aquatic products in Chapter 16 of the Harmonized System.
3. 10% of the ex-factory price of the product, applicable to other products, excluding those in Chapters 50 to 63 of the Harmonized System.
4. The flexible limit for products in Chapters 50 to 63 of the Harmonized System is applied according to the provisions in Notes 6 and 7 of Appendix I attached hereto.
5. The application of paragraph 1 of this Article does not allow the value or weight limit of raw materials without an origin to exceed the maximum percentage specified in Appendix II attached hereto.
6. Paragraphs 1 and 2 of this Article do not apply to goods with exclusive origin as stipulated in Article 6 of this Circular.
7. This flexible limit does not affect the application of Article 10 and paragraph 2 of Article 11 of this Circular, which applies to raw materials used for producing products specified in Appendix II attached hereto, where such raw materials must have an exclusive origin.

Article 9. Aggregation

1. Goods are considered to have an origin in the exporting Member State when produced from raw materials with an origin in another Member State provided that the processing or manufacturing stage is carried out in the exporting Member State and exceeds the simple processing or manufacturing stages stipulated in Article 10 of this Circular.
2. Raw materials listed in Appendix IIIa attached hereto, originating from an ASEAN country that has signed a trade agreement with the European Union and complies with Article XXIV of GATT 1994, are considered to have originated from Vietnam when participating in the production or manufacturing process of products listed in Appendix IIIb attached hereto.
3. As stipulated in paragraph 2 of this Article, the origin of raw materials is determined according to the rules of origin within the framework of trade agreements between ASEAN countries and the European Union.
4. As stipulated in paragraph 2 of this Article, the origin of raw materials exported from an ASEAN country to Vietnam for further processing or production is reflected on the certificate of origin as if they were directly exported to the European Union.
5. The rules of origin aggregation specified in paragraphs 2 to 4 of this Article are applicable only when:
6. ASEAN countries participating in the origin aggregation commit to complying with the provisions of the EVFTA and cooperate administratively among themselves and with the European Union to ensure the implementation of the EVFTA.
7. The commitment to implement point a of this paragraph has been communicated to the European Union.
8. The preferential tariff rate applied by the European Union for products specified in Appendix IIIb attached hereto is higher than or equal to the preferential tariff rate reserved for countries participating in origin aggregation.
9. The certificate of origin issued to implement paragraph 2 of this Article must state: “Application of Article 3(2) of Protocol of the Viet Nam - EU FTA”.
10. Fabric from South Korea is considered to have an origin in Vietnam when used as raw material for processing or production in Vietnam for products listed in Appendix IV attached hereto, provided that such fabric undergoes a manufacturing or processing stage exceeding the simple manufacturing or processing stages stipulated in Article 10 of this Circular.
11. As stipulated in paragraph 7 of this Article, the origin of raw material fabric is determined according to the rules of origin within the framework of the Free Trade Agreement between the European Union and South Korea, except for the rules specified in Appendix II (a) of the Protocol annexed to that Agreement.
12. As stipulated in paragraph 7 of this Article, the origin of raw material fabric exported from South Korea to Vietnam for further production or processing is reflected on the certificate of origin as if it were directly exported to the European Union.
13. The rules of origin aggregation specified in paragraphs 7 to 9 of this Article are applicable when:
14. South Korea and the European Union have a Free Trade Agreement that complies with Article XXIV of GATT 1994.
15. South Korea and Vietnam jointly implement and notify the European Union of their compliance with the rules of origin aggregation and administrative cooperation to ensure the implementation of EVFTA.
16. The certificate of origin issued to implement paragraph 7 of this Article must state: “Application of Article 3(7) of Protocol 1 to the Viet Nam - EU FTA”.
17. The rules of origin aggregation for raw materials from non-EVFTA countries as provided in this Article are implemented according to the guidelines of the Ministry of Industry and Trade.

Article 10. Simple Processing and Manufacturing Steps

1. The following processing and manufacturing steps, when carried out separately or in combination with each other, shall be considered simple and not taken into account for determining origin despite the goods meeting the provisions of Articles 7 and 8 of this Circular:
2. Step of storage to maintain the condition of the product during transportation and warehouse storage.
3. Unpacking and reassembly of packages.
4. Washing, cleaning, removal of dust, oxidation, oil, paint or other external coatings.
5. Ironing or steaming of fabrics and textile products.

j) Simple painting and polishing process.

1. Grinding to remove chaff and grinding part or entirely of grain; polishing and hulling of grains and rice.

k) Coloring or flavoring sugar or shaping granulated sugar; grinding a portion or the entire crystallized sugar.

1. Step of peeling, extracting seeds, and separating shells from fruits, seeds, and vegetables.
2. Grinding, sharpening simply or cutting simply.

m) Simple processing steps including: placing in bottles, cans, jars, bags, boxes, attaching to tags or information boards and other simple packaging processes.

1. Attaching or printing labels, trademarks, logos, and similar markings on the product or its packaging.
2. Simple mixing process of products, whether of the same type or different types, including mixing sugar with any other ingredient.
3. Simple processing steps including: adding water, diluting, removing moisture, or altering a product.
4. Step of assembling simple components of a product to form a complete product or disassembling a product into its components.
5. Combining two or more processing steps from point (a) to point (p) in this paragraph.
6. Slaughter and dispatching of animals.
7. The processing steps listed in Paragraph 1 hereof shall be considered simple when not involving special skills or machinery, equipment, or specialized tools for production or installation.
8. All processing steps carried out in Vietnam or the European Union are taken into account when determining whether a processing and manufacturing step is a simple processing and manufacturing step as defined in Paragraph 1 of this Article.
9. All processing steps performed in Vietnam or the European Union shall be considered for determining whether the processing and manufacturing step is a simple processing and manufacturing step as defined in Paragraph 1 of this Article.

Article 11. Unit of Origin Determination

1. The unit of origin determination is a specific product and is considered the basic unit when classified according to the Harmonized System.
2. In the case where a consignment includes multiple similar products classified together in a Subheading under the Harmonized System, the unit of origin determination will apply to each individual product separately.
3. In the case where goods are packaged and classified according to Rule 5 of the Harmonized System, the packaging is also taken into account when determining the origin of the goods.

Article 12. Accessories, Spare Parts, and Tools

Accessories, spare parts, tools, or instructional documents or other informational materials sent with equipment, machinery, tools, or means are considered part of the usual equipment included in the product price or not separately invoiced as a non-separable part of the equipment, machinery, tool, or means being determined for origin.

Article 13. Consignment

According to Rule 3 of the Harmonized System, a consignment is considered to have an origin if all component products of the consignment have an origin. In the case where a consignment includes both products with and without origin, the consignment is considered to have an origin if the value of the product without origin does not exceed 15% of the ex-factory price of the consignment.

Article 14. Intermediate Factors

An intermediate factor is a factor used in the production process but not taken into account when determining the origin of goods, including:

1. Fuel and energy.

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

3. Machinery, tools, dies, and casting machines; spare parts and raw materials used for maintaining equipment and factory premises; lubricants, greases, compounds, and other raw materials used in the production or operation of equipment and factory premises; gloves, goggles, shoes, clothing, protective equipment; catalysts and solvents; equipment, tools, and machinery used for testing or inspection of goods.

4. Goods that are no longer present or not visible in the composition of the final product.

Article 15. Accounting Allocation

1. In cases where identical raw materials that can be substituted for each other have both origin and non-origin status used in the processing or manufacturing, the accounting allocation method shall be applied according to current regulations with the condition that the quantity of goods with origin as recorded in the file is equal to the actual quantity of goods with origin in stock.

2. Accounting principles include procedures, practices, specific rules for recording receipts, payments, expenses, assets, debts, disclosure of information, and preparation of financial reports.

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 the case where goods with origin are exported from a Member State, then re-imported from a non-EVFTA member country, such re-imported goods shall be considered as not having origin unless it is proven to the satisfaction of the customs authority:

a) The re-imported goods are identical to those that were originally exported.

b) The re-imported goods do not undergo processes exceeding the necessary steps required for preserving the condition of the goods during storage in a non-EVFTA member country or during exportation.

Article 17. Goods Not Changing Origin

1. Goods declared for import into a Member State are considered to retain their original origin provided that, during transportation or storage, they are not changed or processed in such a way as to alter the goods, except for the following processes:

a) Maintaining the condition of the goods.

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

c) The processes specified in points (a) and (b) of this paragraph are carried out under the supervision of customs authorities of the transit country or the country where the goods are split into smaller lots before importation procedures are completed within the territory.

1. Goods may be stored provided they remain under the supervision of the customs authority of the transit country.

3. The splitting of lots is permitted to be carried out by the exporter or with the authorization of the exporter, provided that the goods remain under the supervision of the customs authorities of the country where the splitting takes place.

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

• 1. Transport documents such as waybills.
  2. Actual or specific documentation regarding labeling or numbering of packages.
  3. Documentation related to the goods.
  4. A certificate of unchanged origin issued by a competent authority of the transit country or the country where the lots are split, or any document proving that the goods remain under the control of customs authorities of the transit country or the country where the lots are split.

5. The term "in case of doubt" as provided in paragraph 4 of this Article means that a Member State importing may determine circumstances requiring the provision of evidence as specified in paragraph 4 of this Article, but shall not be required to frequently request such evidentiary documents.

Article 18. Exhibition Goods and Trade Fairs

1. In the case of goods with origin dispatched for exhibition in a non-EVFTA member country and subsequently sold after the exhibition, and then imported into an EVFTA member country, such goods shall be entitled to preferential treatment at the time of import under the provisions of the EVFTA provided that the following conditions are met:

• 1. The exporter dispatches such goods from the territory of the exporting member state to the country hosting the exhibition and has participated in the exhibition of goods there.
  2. The exporter sells or transfers such goods to the consignee in the importing member country.
  3. Such goods are transported to the importing member country during the exhibition period or immediately after its conclusion, and remain in their original condition as dispatched for the exhibition.
  4. Such goods are not used for any purpose other than the exhibition from the time of transportation to the exhibition.

2. Origin certification documents must be issued in accordance with the provisions of Chapter III of this Circular and submitted to the customs authority of the importing member country according to regulations. The name and address of the place hosting the exhibition must be recorded on the origin certification document. In case necessary, the customs authority of the importing member country may request additional documentation to prove the condition of the goods during display.

3. Paragraph 1 of this Article applies to commercial, industrial, agricultural, handicraft, trade fairs, public presentations or similar exhibitions that are not held in retail stores or business premises for personal sale of foreign goods, provided that such goods remain under customs supervision throughout the exhibition period.

Chapter III

ORIGIN CERTIFICATION AND CUSTOMS CONTROL

Article 19. General Provisions on Origin Certification Mechanism

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

• 1. C/O issued in accordance with the provisions from Article 20 to Article 23 of this Circular.
  2. Self-issued origin certificate as provided for in Article 24 of this Circular by an exporter who is eligible under the European Union regulations, for any consignment; or by any exporter for a consignment not exceeding 6,000 EUR (six thousand euros).

c) Self-issued origin certificate issued by an exporter registered in an electronic database that complies with the European Union regulations and has been notified to Vietnam. The notification may include provisions of the European Union ceasing application of points a and b of this paragraph.

2. Goods originating from Vietnam imported into the European Union shall be entitled to preferential tariff treatment under the EVFTA upon having one of the following origin certification documents:

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

b) Self-issued origin certificate as provided for in Article 25 of this Circular by an exporter whose consignment is not exceeding 6,000 EUR (six thousand euros).

c) Self-issued origin certificate issued by an eligible exporter or registered exporter that complies with the regulations of the Ministry of Industry and Trade.

d) The self-certification of origin goods as provided in point c of this paragraph is carried out in accordance with the regulations of the Ministry of Industry and Trade and applies after Vietnam notifies the European Union.

3. In cases where Article 29 of this Circular is applicable, goods with origin are entitled to EVFTA preferential treatment without the need to submit the origin certification document as provided for in this Article.

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

1. EUR.1 form is stipulated in Appendix V attached to this Circular.
2. The C/O shall not be erased or written over another text. Corrections are made by striking out the incorrect information and adding correct information. Such corrections must be accompanied by a signature abbreviation of the person completing the C/O and approved by the competent authority.

3. There should be no blank spaces between sections, and each section must be numbered sequentially. A horizontal line shall be drawn under the last section. Blank spaces not used must be crossed out to prevent any later addition of information.

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

Article 21. Provisions on Issuance of EUR.1 Form

1. The competent authority of the exporting Member State checks the declared description of goods content to exclude the possibility of fraudulent information addition.

2. The issuance date of the C/O is indicated in Box 11.

3. The C/O must be issued as soon as possible but no later than three working days after the exportation (the day of declared sailing).

Article 22. Issuance of C/O After Export

1. In addition to the provisions in Clause 3 of this Circular, a C/O may be issued after the exportation of goods under the following circumstances:

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

b) The exporter proves to the competent authority that the C/O had been issued but was refused upon importation due to technical errors.

c) The final destination port is undetermined at the time of export and only determined during the transportation, storage, or after splitting the shipment according to the provisions in Article 17 of this Circular.

2. To obtain a C/O issued after the exportation as per the provisions in Clause 1 above, the exporter must record the date, place of exportation, and specify the reason on the application for issuance of the C/O.

3. The authority or organization issuing the C/O shall issue it after verifying that the information in the exporter's application is consistent with the corresponding documents.

4. A C/O issued after the exportation will indicate at Box 7: "ISSUED RETROSPECTIVELY" in English.

Article 23. Reissue of C/O

1. In case a C/O is lost, misplaced, or damaged, the exporter shall submit an application for reissuance based on records kept by the issuing authority or organization.

2. A reissued C/O will indicate at Box 7: "DUPLICATE" in English.

3. The reissued C/O will show the date of issuance of the original C/O and is 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. Exporters may self-certify origin when goods originate from the European Union and comply with other provisions of the EVFTA.

2. The exporter certifies 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 text on the document. Exporters use the Declaration Text Model in one of the language versions specified in Appendix VI attached to this Circular and consistent with EU legal provisions. In case the exporter declares by hand, the declaration text must be written in ink and capital letters.

3. The term "other commercial documents" as mentioned in Clause 2 above may include delivery orders, documentary credits, or packing lists. Transport documents such as waybills or air waybills are not considered other commercial documents.

4. The content of self-certification shall not be on a separate form. It is permissible to place the content of self-certification on another page of the commercial document provided it can be identified as part of the commercial document.

5. The self-certified origin document must bear a handwritten signature of the exporter. However, exporters who meet EU regulations may not sign with their name if they provide to the competent authority of the exporting Member State a written declaration that the exporter is fully responsible for the origin certification document.

6. A self-certified origin document can be issued after the exportation provided it is presented to the importing Member State no later than two years or as per the importing Member State's regulations from when 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 of origin content on the document. The exporter shall use the Declaration of Origin Text Model in one of the language versions specified in Annex VI attached to this Circular and in compliance with Vietnamese legal provisions. In case the exporter declares by hand, the declaration text is written in ink and uppercase letters.

3. The term "other commercial documents" referred to in clause 2 of this Article may be delivery orders, consignment notes or packing slips. Transport documents such as waybills or air waybills are not considered other commercial documents.

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

5. The exporter referred to in clause 1 of this Article shall submit documents evidencing the origin of goods and compliance with other provisions of this Circular upon request by the competent authority.

6. Self-certification origin documents may be issued after the exportation of goods, provided that they are presented to the customs authority of the importing member state no later than two years or as otherwise specified by the importing member state from the date when the goods enter the territory of the importing member state.

7. Within three working days from the issuance of the self-certification origin document, the exporter referred to in clause 1 of this Article shall declare and publish the self-certification origin document and related documents for the exported lot on the electronic origin management and certification system as specified under points c to h, clause 1, Article 15 of Decree No. 31/2018/NĐ-CP at the address www.ecosys.gov.vn of the Ministry of Industry and Trade.

Article 26. Validity Period of Origin Certification Document

1. The origin certification document is 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 the validity period.

2. An origin certification document 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 EVFTA preferential tariff treatment if the importer is unable to submit such documents within the validity period due to force majeure or other valid reasons beyond the control of the importer.

3. In cases of late presentation, the customs authority of the importing member state may accept the origin certification document for goods that have been imported within the validity period specified in clause 1 of this Article.

Article 27. Submission of Origin Certification Documents

To enjoy preferential customs duties under the EVFTA, origin certification documents must be submitted to the customs authority of the importing Member State in accordance with the provisions of that Member State. The customs authority may request a translation if the origin certification document is not in English.

Article 28. Partial Importation

In the event that the importer requests and in accordance with the provisions of the customs authority of the importing Member State, goods which are dismantled or unassembled as defined in General Rule (2a) of the Harmonized System, having a harmonized system code falling within Part XVI and Part XVII or within groups 7308 and 9406 of the Harmonized System, may be imported in partial quantities and only one origin certification document need be submitted to the customs authority at the first importation.

Article 29. Exemption from Origin Certification Document

1. Goods sent by small parcel from individual to individual or as part of an individual's luggage are considered goods of known origin without the requirement for a certificate of origin, provided that such goods are not imported in a commercial manner, declared in accordance with this Circular and there is no reasonable doubt regarding the accuracy of the declaration. In the case of goods sent by post, the declaration may be made on the import customs declaration or on an accompanying document.

2. An occasional consignment of imported goods shall not include products for personal consumption of the recipient or traveler or their family and shall not be considered commercial imports if the nature and quantity of such products are such that they can serve as evidence that the product is not intended for commercial purposes.

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

a) 500 EUR (five hundred euros) for small parcels or 1,200 EUR (one thousand two hundred euros) for goods forming part of the luggage of an individual traveler upon entry into the European Union.

b) 200 US dollars (two hundred US dollars) for small parcels and goods forming part of the luggage of an individual traveler upon entry into Vietnam.

Article 30. Certificate of Origin

The documents used to prove origin for the purpose of applying for a C/O or issuing a self-certified origin document include:

1. Documents proving the production process or manufacturing stage carried out by the exporter or manufacturer, such as reports or internal accounting records.

2. Documents used to prove the origin of raw materials issued or declared in accordance with current regulations in one Member State.

3. Documents proving the processing or refining stage of raw materials issued or declared in accordance with current regulations in one Member State.

4. Documents certifying the origin of raw materials issued or declared in accordance with this Circular in one Member State.

Article 31. Record Keeping

1. Exporters who self-certify origin or traders requesting a C/O shall retain at least three years' copies of the origin certification documents and other relevant documents.

2. The authority, organization issuing C/O in the exporting Member State retains at least three years' records of applications for issuance of C/O.

3. The customs authority of the importing Member State retains at least three years' copies of origin certification documents submitted to that customs authority.

4. Exporters retain documents or records, in any form as prescribed by the exporting Member State, provided such documents or records can be retrieved and printed.

Article 32. Minor Differences and Formal Errors

1. Minor differences between the information declared on the origin certificate and the information submitted to the customs authority for import procedures do not render the origin certificate ineffective, provided that such differences are still consistent with the imported goods in reality.

2. Formal errors, such as typographical mistakes, shall not be a ground for refusing an origin certificate if such errors do not create doubt regarding the authenticity of the declaration on the document.

3. In cases where multiple goods are declared on the same origin certificate, any discrepancy with respect to one item does not affect or delay the granting of EVFTA preferential tariff treatment and customs clearance for other items on the certificate.

Article 33. Currency Conversion

1. Where the value limits specified in Point b Clause 1, Point b Clause 2, and Point a Clause 3 of Paragraph 19 of this Circular are expressed in currencies other than EUR, the equivalent value limits shall be determined annually by each Member State in their respective national currency or that of the European Union.

2. A consignment with an invoice in a currency other than EUR will be subject to the value limits specified in Point b Clause 1, Point b Clause 2, and Point a Clause 3 of Paragraph 19 of this Circular based on the limit determined by the relevant Member State.

Article 34. Verification of Origin Certificate

1. The verification of origin certificates is conducted either randomly or when the competent authority of the importing Member State has reasonable doubts regarding the authenticity, origin, or compliance with other EVFTA provisions of the certificate.
2. In accordance with this paragraph, the competent authority of the importing Member State returns the CO, invoice, or self-certification document and its copies to the exporting Member State's competent authority, along with a rationale for requesting verification. Documents and information indicating discrepancies or inaccuracies in the information on the origin certificate are attached to the request for verification.
3. The competent authority or customs of the exporting country informs the competent authority of the importing country about receiving the request for verification of the origin certificate. Such notification can be made through any means, including electronic forms.
4. Verification is conducted by the competent authority of the exporting Member State. This authority has the right to request evidence and conduct inspections or other checks deemed appropriate.
5. In cases where the competent authority of the importing Member State decides to temporarily suspend EVFTA preferential tariff treatment for a consignment pending verification results, customs clearance for the importer is carried out with necessary preventive measures in place. The decision to suspend preferential tariff treatment must be revoked immediately upon determination by the competent authority of the importing Member State that the goods have origin or comply with other provisions of this Circular.
6. The requesting competent authority must notify the results of the verification as soon as possible. The content of the verification results shall specify the authenticity of the documents and determine whether the goods originate in any Member States, and compliance with other EVFTA provisions.
7. In cases where there is a reasonable suspicion that no response to the verification request has been received from the competent authority of the exporting Member State within 10 months from the date of the request or if the response does not provide sufficient information to verify the authenticity of the document or the origin of the goods, the requesting competent authority of the importing Member State may refuse preferential tariff treatment, except in exceptional cases. Before refusing preferential tariff treatment, whether the exporting Member State's competent authority has received or not received a verification request must be clarified.
8. In cases where more than 10 months are required to conduct and respond to the verification as stipulated in Paragraph 7 of this Article, the competent authority of the exporting Member State or customs of the exporting country shall inform the competent authority of the importing country accordingly.

Chapter IV

SPECIAL PROVISIONS

Article 35. Ceuta and Melilla Territories

1. The term "Member State" as used 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 European Union 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 imported from the European Union.

4. To apply paragraphs 2 and 3 of this Article, goods must meet the special conditions specified in Article 36 of this Circular.

Article 36. Special Conditions Relating to Ceuta and Melilla

1. Goods that comply with the provisions of Paragraph 17 of this Circular shall be deemed to have origin from Ceuta and Melilla if they fall under one of the following cases:

• 1. Goods of pure Ceuta and Melilla origin.
  2. Goods produced in Ceuta and Melilla that have undergone full processing or manufacturing as specified in Paragraph 7 of this Circular.
  3. Goods of Member State origin that have undergone a processing or manufacturing stage exceeding the stages specified in Paragraph 10 of this Circular.

2. Goods that comply with the provisions of Paragraph 17 of this Circular shall be deemed to have Vietnamese origin if they fall under one of the following cases:

1. Goods of pure Vietnamese origin.
2. Goods produced in Vietnam that have undergone full processing or manufacturing as specified in Paragraph 7 of this Circular.
3. Goods of Ceuta and Melilla or European Union origin that have undergone a processing or manufacturing stage exceeding the stages specified in Paragraph 10 of this Circular.

3. Ceuta and Melilla are considered one territory.

4. The exporter or the authorized representative of the exporter shall clearly indicate "Vietnam" and "Ceuta and Melilla" on the origin certification document.

Article 37. Principality of Andorra (Andorra)

1. Goods from the Principality of Andorra, falling within HS Chapters 25 to 97, are accepted by Vietnam as having European Union origin under the EVFTA provisions.

2. Paragraph 1 of this Article applies subject to the condition that the Principality of Andorra grants preferential tariff treatment to goods of Vietnamese origin similar to the preferential treatment granted by the European Union for such goods.

3. The EVFTA is applied with appropriate amendments to determine the origin of goods specified in Paragraph 1 of this Article.

Article 38. Republic of San Marino (San Marino)

• • 1. Goods from the Republic of San Marino are accepted by Vietnam as having European Union origin under the EVFTA provisions.

2. Paragraph 1 of this Article applies subject to the condition that the Republic of San Marino grants preferential tariff treatment to goods of Vietnamese origin similar to the preferential treatment granted by the European Union for such goods.

3. The EVFTA is applied with appropriate amendments to determine the origin of goods specified in Paragraph 1 of this Article.

Chapter V

IMPLEMENTING PROVISIONS

Article 39. Goods in Transit or Storage

Preferential customs treatment under the EVFTA shall be applied to goods that comply with the provisions of this Circular and, on the date the EVFTA comes into effect, are located in a Member State or during transit, temporary storage, in an external warehouse, or in a free trade zone, provided that the origin certification document is submitted to the customs authority of the importing Member State. Upon request, the importer shall submit documentation proving that the goods have not changed their origin as specified in Paragraph 17 of this Circular to the customs authority of the importing Member State.

Article 40. Confidentiality of Information

A Member State shall ensure the confidentiality of information and data obtained during origin verification, and shall not disclose such information and data that may cause harm to the individual providing the information and data. Competent authorities of Member States shall ensure the confidentiality of exchanged information and data for administrative management and origin verification purposes.

Article 41. Implementation

1. The guidelines and uniform interpretations related to the rules of origin of goods, as agreed upon by Member States in the reports of the Customs Committee and Trade Committee meetings under the EVFTA framework, shall serve as the basis for the implementation by the competent authorities and organizations issuing certificates of origin (C/O) and customs authorities.

2. The contents specified in Clause 1 of this Article shall be communicated to the C/O issuing organizations and customs authorities through the Secretariat of the Customs Committee implementing the EVFTA.

Article 42. Effective Date

1. This Circular will take effect from May 10, 2026.

2. This Circular shall repeal Circular No. 11/2020/TT-BCT dated June 15, 2020, by the Minister of Industry and Trade on rules of origin in the Free Trade Agreement between Vietnam and the European Union, and Circular No. 41/2022/TT-BCT dated December 30, 2022, amending and supplementing certain provisions of Circular No. 11/2020/TT-BCT dated June 15, 2020, by the Minister of Industry and Trade on rules of origin in the Free Trade Agreement between Vietnam and the European Union.