Ceuta and Melila

1. For the purpose of the application of this Circular, the term “Party” does not cover Ceuta and Melila.

2. Products originating in Viet Nam, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs treatment under this Agreement as that which is applied to products originating in the customs territory of the Union.

3. Products originating in Ceuta or Melilla, when imported into Viet Nam, shall enjoy in all respects the same customs treatment under this Agreement as that which is applied to products originating in the customs territory of the Union.

4. For the purpose of the application of paragraphs 2 and 3, concerning products are subject to the special conditions set out in Article 36.

Article 36. Special conditions concerning Ceuta and Melila

1. Products satisfying the requirements of Article 17 shall be considered as products originating in Ceuta and Melilla if:

a) products wholly obtained in Ceuta and Melilla.

b) products obtained in Ceuta and Melilla, which have undergone sufficient working or processing within the meaning of Article 7.

c) products are originating in a Party, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 10.

2. Products satisfying the requirements of Article 17 shall be considered as products originating in Viet Nam if:

a) products wholly obtained in Viet Nam.

b) products obtained in Viet Nam, which have undergone sufficient working or processing within the meaning of Article 7.

c) products are originating in a Ceuta and Melila or in the Union, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 10.

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

3. The exporter or his authorised representative shall enter “Viet Nam” and “Ceuta and Melilla” on the proof of origin.

Article 37. Andorra

1. Products originating in Andorra from Chapters 25 to 97 of the HS may be accepted as originating in the Union specified in the legislation of EVFTA by Viet Nam.

2. Paragraph 1 may apply only if Andorra grants preferential tariff treatment to products originating in Viet Nam as the same as the Union grants preferential tariff treatment to those products.

3. EVFTA applies mutatis mutandis for the purposes of determining originating status of products as provided in paragraph 1.

Article 38. San Marino

1. Products originating in San Marino may be accepted as originating in the Union specified in the legislation of EVFTA.

2. Paragraph 1 may apply only if San Marino grants preferential tariff treatment to products originating in Viet Nam as the same as the Union grants preferential tariff treatment to those products.

3. EVFTA applies mutatis mutandis for the purposes of determining originating status of products as provided in paragraph 1.