General requirements

1. Products originating in the Union shall, on importation into Viet Nam, benefit from EVFTA upon submission of any of the following proofs of origin:

a) a certificate of origin made out in accordance with Articles 20 to 23.

b) an origin declaration made out in accordance with Article 24 by an approved exporter within requirements of the Union for any consignment regardless of its value; any exporter for consignments the total value of which does not exceed 6.000 EUR (six thousand euros).

c) a statement of origin made out by exporters registered in an electronic database in accordance with the relevant legislation of the Union after the Union has notified to Viet Nam that such legislation applies to its exporters. Such notification may stipulate that points (a) and (b) shall cease to apply to the Union.

2. Products originating in the Vietnam shall, on importation into the Union, benefit from EVFTA upon submission of any of the following proofs of origin:

a) a certificate of origin made out in accordance with Article 4, Articles 20 to 23.

b) an origin declaration made out in accordance with Article 25 by any exporter for consignments the total value of which shall not exceed 6.000 EUR (six thousand euros).

c) an origin declaration made out by an exporter approved or registered in accordance with the relevant legislation of the Ministry of Industry and Trade.

d) The origin declaration in paragraph c shall be made out in accordance with regulations of the Ministry of Industry and Trade and apply after Viet Nam has notified to the Union.

3. Originating products shall, in the cases specified in Article 29, benefit from EVFTA without requiring the submission of any of the documents referred to in this Article.

Article 20. Declaration of C/O form EUR.1

1. C/O form EUR.1 is provided in Annex VI enclosed herewith.

2. C/O shall not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialed by the person who completed the C/O and endorsed by the competent authorities..

3. No spaces shall be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.

4. Goods shall be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

Article 21. Issuance of C/O form EUR.1

1. The competent authorities of the exporting Party shall check the description of the products as to exclude all possibility of fraudulent additions.

2. The date of issuance of the C/O shall be indicated in Box 11 of the certificate.

3. The C/O shall be issued as soon as possible to but not later than three working days after the date of exportation (the declared shipment date).

Article 22. C/O issued retrospectively

1. Notwithstanding paragraph 3 of Article 21, a C/O may also be issued after exportation of the products to which it relates in specific situations where:

a) it was not issued at the time of exportation because of errors, involuntary omissions or other valid reasons.

b) the exporter demonstrates to the competent authorities that a C/O was issued but was not accepted at importation for technical reasons.

c) the final destination of the products concerned was not known at the time of exportation and was determined during their transportation, storage or after splitting of consignments in accordance with Article 17.

2. For the implementation of paragraph 1, the exporter shall indicate in his application the place and date of exportation of the products to which the C/O relates, and state the reasons for his request.

3. The competent authorities may issue a C/O retrospectively only after verifying that the information supplied in the exporter’s application conforms with that in the corresponding file.

4. Certificates of origin issued retrospectively in Box 7 shall be endorsed with the following phrase in English: “ISSUED RETROSPECTIVELY”.