Supporting documents

The documents, used for the purpose of proving the originating status for the issuance of a C/O or making out any origin declaration, may consist of the following:

1. direct evidence of the manufacturing or other processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal book-keeping.

2. documents proving the originating status of materials used, issued or made out in a Party, where those documents are used in accordance with domestic law.

3. documents proving the working or processing of materials in a Party, issued or made out in a Party, where those documents are used in accordance with domestic law.

4. proof of origin proving the originating status of materials used, issued or made out in a Party in accordance with this Circular.

Article 31. Preservation of proof of origin and supporting documents

1. The exporter making out an origin declaration or applying for the issuance of a C/O shall keep for at least three years a copy of this origin declaration or of the C/O as well as of other documents.

2. The competent authorities of the exporting Party issuing a C/O shall keep for at least three years the application form.

3. The customs authorities of the importing Party shall keep for at least three years the proofs of origin submitted to them.

4. Each Party shall permit, in accordance with that Party’s laws and regulations, exporters in its territory to maintain documentation or records in any form or medium, provided that the documentation or records can be retrieved and printed.

Article 32. Discrepancies and formal errors

1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document corresponds to the products submitted.

2. Obvious formal errors such as typing errors on a proof of origin shall not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

3. For multiple goods declared under the same proof of origin, a problem encountered with one of the goods listed shall not affect or delay the granting of preferential tariff treatment of EVFTA and customs clearance of the remaining goods listed in the proof of origin.

Article 33. Conversion of currency

1. For the application of subparagraph 1(b) of Article 19 and subparagraph 3(a) of Article 29 in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Member States of the Union or of Viet Nam equivalent to the amounts expressed in euro shall be fixed annually by each Party.

2. A consignment shall benefit from subparagraph 1(b) of Article 19 and subparagraph 3(a) of Article 29 by reference to the currency in which the invoice is drawn up, according to the amount fixed by the Party concerned.