Validity of proof of origin

1. A proof of origin shall be valid for 12 months from the date of issuance in the exporting Party, and shall be submitted to the customs authorities of the importing Party within that period.

2. Proofs of origin which are submitted to the customs authorities of the importing Party after the period of validity referred to in paragraph 1 may be accepted for the purpose of applying preferential tariff treatment of EVFTA, when the importer failed to submit those documents by the final date of the period of validity due to force majeure or other valid reasons beyond that person’s control.

3. In other cases of belated presentation, the customs authorities of the importing Party may accept the proofs of origin when the products have been imported within the period of validity referred to in paragraph 1.

Article 27. Submission of proof of origin

For the purpose of claiming preferential tariff treatment of EVFTA, proofs of origin shall be submitted to the customs authorities of the importing Party in accordance with the procedures applicable in that Party. Those authorities may request a translation of the proof of origin if it is not issued in English.

Article 28. Importation by instalments

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing Party, dismantled or non-assembled products within the meaning of General Rule 2(a) of the HS falling within Sections XVI and XVII or headings 7308 and 9406 of the HS are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

Article 29. Exemptions form proof of origin

1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Circular and where there is no doubt as to the veracity of such declaration. In the case of products sent by post, this declaration can be made on the import customs declaration or on a sheet of paper attached to that document.

2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose exists.

3. Total value of the good provided for in paragraphs 1 and 2 may not exceed:

a) when entering the Union, 500 EUR (five hundred euros) in the case of small packages or 1.200 EUR (one thousand two hundred euros) in the case of products forming part of travellers’ personal luggage.

b) when entering Viet Nam, 200 USD (two hundred US dollars) both, in the case of small packages and in the case of products forming part of travellers’ personal luggage.