Circular 14/2026/TT-BCT rules of origin in Vietnam-EU Free Trade Agreement

CIRCULAR

Prescribing the Rules of Origin under the Free Trade Agreement between the European Union and the Socialist Republic of Vietnam^[1]

Pursuant to the Government’s Decree No. 40/2025/ND-CP defining the functions, tasks, powers and organisational structure of the Ministry of Industry and Trade, which is amended and supplemented by Decree No. 109/2025/ND-CP and Decree No. 193/2025/ND-CP;

Pursuant to the Government’s Decree No. 31/2018/ND-CP detailing the Law on Foreign Trade Management regarding origin of goods;

Pursuant to the Government’s Decree No. 146/2025/ND-CP on decentralisation and delegation of powers in the field of industry and trade;

In furtherance of the Free Trade Agreement between the European Union and the Socialist Republic of Vietnam, signed on June 30, 2019; Protocol 1 concerning the definition of the concept of “originating products” and methods of administrative cooperation to the Free Trade Agreement between the European Union and the Socialist Republic of Vietnam; and Decision No. 02/2024 of January 16, 2024, of the Trade Committee under the Free Trade Agreement between the European Union and the Socialist Republic of Vietnam, amending Annex II to Protocol 1 concerning the definition of the concept of “originating products” and methods of administrative cooperation;

At the proposal of the Director General of the Agency of Foreign Trade;

The Minister of Industry and Trade promulgates the Circular prescribing the Rules of Origin under the Free Trade Agreement between the European Union and the Socialist Republic of Vietnam.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular prescribes the Rules of Origin under the Free Trade Agreement between the European Union and the Socialist Republic of Vietnam (EVFTA).

Article 2. Subjects of application

This Circular applies to:

1. Agencies and organisations issuing certificates of origin (C/O).

2. Traders.

3. Agencies, organisations and individuals involved in the origin of exported goods and imported goods.

Article 3. Interpretation of terms

For the purposes of this Circular, the terms below are construed as follows:

1. “Chapter”, “heading” and “subheading” means the Chapter (two-digit code), heading (four-digit code) and subheading (six-digit code) used in the Harmonised Commodity Description and Coding System (below referred to as the “Harmonised System” or “HS”).

2. “Classified” means included in the classification of a goods or material under a specific Chapter, heading or subheading of the Harmonised System.

3. “Consignment” means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice.

4. “Customs value” means the value as determined in accordance with the Customs Valuation Agreement.

5. “Exporter” means a person or organisation that is located in the exporting Member State, exports goods to another Member State and is able to prove the origin of the exported goods. The exporter may be the manufacturer or the person carrying out the export formalities. The exporter is not necessarily the seller issuing the invoice for the consignment (a third-party invoice). The seller may be located in the territory of a country that is not a member of the EVFTA.

6. “Ex-works price” means:

a/ The price paid for the goods ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, excluding any internal taxes which are, or may be, repaid when the product obtained is exported.

b/ Where the ex-works price does not reflect all costs related to the manufacturing of the product which are actually incurred in Vietnam or in the European Union, “ex-works price” means the sum of all those costs, excluding any internal taxes which are, or may be, repaid when the product obtained is exported.

c/ Where the last working or processing has been subcontracted to another manufacturer, the term “manufacturer” referred to in this Clause may refer to the trader that has employed the subcontractor.

7. “Material” means, inter alia, any ingredient, raw material, component, part or other item used in the manufacture of a product.

8. “Product” means a finished product being manufactured, even if it is intended for later use in another manufacturing operation.

9. “Goods” means both materials and products.

10. “Manufacture” means any kind of operation to obtain a product, including working or processing, manufacturing, producing, processing or assembling.

11. “Fungible materials” means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product.

12. “Non-originating goods” or “non-originating materials” means goods or materials that do not qualify as originating in accordance with this Circular.

13. “Originating goods” or “originating materials” means goods or materials that qualify as originating in accordance with this Circular.

14. “Territory” includes the territorial sea.

15. “Value of materials” means the customs value at the time of importation of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in Vietnam or in the European Union.

16. “Member State” means the Socialist Republic of Vietnam or a Member State of the European Union.

Article 4. Certification and verification of origin of goods in Vietnam

1. To promulgate together with this Circular:

a/ Appendix I: Introductory notes to the product-specific rules set out in Appendix II.

b/ Appendix II: Product-specific rules.

c/ Appendix IIIa: Fishery materials eligible for cumulation.

d/ Appendix IIIb: Fishery products eligible for cumulation.

dd/ Appendix IV: Textile and garment products eligible for cumulation.

e/ Appendix V: Specimen of Vietnam’s EUR.1 movement certificate.

g/ Appendix VI: Text of the origin declaration by the exporter.

2. The authorities and organisations issuing Vietnam’s EUR.1 movement certificates include the Agency of Foreign Trade (the Ministry of Industry and Trade) and provincial-level People’s Committees. The registration of specimen signatures and specimen seals by the authorities and organisations issuing EUR.1 movement certificates, and the updating of such specimens, must comply with the guidance of the Agency of Foreign Trade (the Ministry of Industry and Trade). The list of authorities and organisations issuing Vietnam’s EUR.1 movement certificates shall be updated through the Ministry of Industry and Trade’s electronic certificate of origin management and issuance system (eCoSys system) at www.ecosys.gov.vn.

3. The process of certifying and verifying the origin of goods must comply with the Government’s Decree No. 31/2018/ND-CP of March 8, 2018, detailing the Law on Foreign Trade Management regarding origin of goods, other legal provisions on origin of goods, and this Circular.

Chapter II

DETERMINATION OF ORIGIN OF GOODS

Article 5. Originating goods

Goods shall be considered as originating if:

1. They are wholly obtained in a Member State within the meaning of Article 6 of this Circular.

2. They are not wholly obtained goods which have been obtained in a Member State incorporating non-originating materials, provided that such materials have undergone sufficient working or processing within the meaning of Article 7 of this Circular.

Article 6. Wholly obtained goods

1. For the purposes of Clause 1, Article 5 of this Circular, the following goods shall be considered as wholly obtained in a Member State:

a/ Mineral products extracted from its soil or from its seabed.

b/ Plants and plant products grown and harvested or gathered there.

c/ Live animals born and raised there.

d/ Products from live animals raised there.

dd/ Products from slaughtered animals born and raised there.

e/ Products obtained by hunting or fishing conducted there.

g/ Products of aquaculture, where the fish, crustaceans and molluscs are born or raised there from eggs, fry, fingerlings and larvae.

h/ Products of sea fishing and other products taken from outside any territorial sea by its vessels.

i/ Products made aboard its factory ships exclusively from products referred to in Point h of this Clause.

k/ Used articles collected there which are only fit for the recovery of raw materials.

l/ Waste and scrap resulting from manufacturing operations conducted there.

m/ Products extracted from the seabed or below the seabed which is situated outside any territorial sea but within its exclusive economic zone.

n/ Goods produced there exclusively from the products specified in Points a to m of this Clause.

2. “Plants and plant products” specified in Point b, Clause 1 of this Article include plants, flowers, fruits, vegetables, seaweeds and fungi.

3. The term “its vessels” and “its factory ships” referred to in Points h and i, Clause 1 of this Article apply only to vessels and factory ships which meet one of the following conditions:

a/ They are registered in, and fly the flag of, Vietnam or a Member State of the European Union, and are at least 50% owned by natural persons of a Member State.

b/ They are registered in, and fly the flag of, Vietnam or a Member State of the European Union, and are owned by legal persons which have their head office and their main place of business in a Member State. Such legal persons must be at least 50% owned by Vietnam or a Member State of the European Union, or by public entities or natural persons of one of the Member States.

Article 7. Not wholly obtained goods

1. For the purposes of Clause 2, Article 5 of this Circular, not wholly obtained goods shall be considered to be sufficiently worked or processed when the product-specific rules set out in Appendix II to this Circular are fulfilled.

2. For materials used in the manufacture of a product or goods:

a/ The product-specific rules referred to in Clause 1 of this Article apply only to non-originating materials.

b/ If a product which has acquired originating status by fulfilling the product-specific rules set out in Appendix II to this Circular is used in the manufacture of another product, the origin criterion applicable to that other product does not apply to the product used as a material, and no account shall be taken of the non-originating materials which have been used in its manufacture.

Article 8. Tolerance for materials which do not satisfy origin criteria

1. Non-originating materials that do not comply with Clause 1, Article 7 of this Circular and are subject to Clauses 2 and 3 of this Article, may nevertheless be used, provided that their total value or net weight does not exceed:

a/ 10% of the ex-works price or weight of the product, for products of Chapters 2 and Chapters 4 to 24 of the Harmonised System, other than processed fishery products referred to in Chapter 16 of the Harmonised System.

b/ 10% of the ex-works price of the product, for other products, except products of Chapters 50 to 63 of the Harmonised System.

c/ For products of Chapters 50 to 63 of the Harmonised System, the tolerance shall apply in accordance with Notes 6 and 7 of Appendix I to this Circular.

2. Clause 1 of this Article shall not allow exceeding any of the percentages for the maximum value or weight of non-originating materials as specified in Appendix II to this Circular.

3. Clauses 1 and 2 of this Article do not apply to wholly obtained goods within the meaning of Article 6 of this Circular.

4. Without prejudice to Article 10 and Clause 2, Article 11 of this Circular, the tolerance provided for in Clauses 1 and 2 of this Article applies to the sum of all the materials used in the manufacture of a product for which Appendix II to this Circular requires that such materials be wholly obtained.

Article 9. Cumulation of origin

1. Goods shall be considered as originating in the exporting Member State if they are manufactured by incorporating materials originating in another Member State, provided that the working or processing carried out in the exporting Member State goes beyond the insufficient working or processing referred to in Article 10 of this Circular.

2. Materials listed in Appendix IIIa to this Circular originating in an ASEAN country which has signed a trade agreement with the European Union in accordance with Article XXIV of GATT 1994 shall be considered as materials originating in Vietnam when further processed or incorporated into one of the products listed in Appendix IIIb to this Circular.

3. For the purpose of Clause 2 of this Article, the origin of the materials shall be determined according to the rules of origin applicable in the framework of the European Union’s trade agreements with those ASEAN countries.

4. For the purpose of Clause 2 of this Article, the originating status of materials exported from an ASEAN country to Vietnam to be used in further working or processing shall be established by a proof of origin as if those materials were exported directly to the European Union.

5. The cumulation of origin provided for in Clauses 2 to 4 of this Article shall apply only if:

a/ The ASEAN countries involved in the cumulation of origin have undertaken to comply with the EVFTA and to provide administrative cooperation necessary among themselves and with the European Union to ensure the implementation of the EVFTA.

b/ The undertakings referred to in Point a of this Clause have been notified to the European Union.

c/ The preferential duty the European Union applies to the products specified in Appendix IIIb to this Circular is higher than or the same as the preferential duty granted to the countries involved in the cumulation of origin.

6. Proofs of origin issued by application of Clause 2 of this Article shall bear the following entry: “Application of Article 3(2) of the Protocol of the Viet Nam-EU FTA”.

7. Fabrics originating in the Republic of Korea shall be considered as originating in Vietnam when used as materials in working or processing carried out in Vietnam for the products listed in Appendix IV to this Circular, provided that such fabrics have undergone working or processing which goes beyond the insufficient working or processing referred to in Article 10 of this Circular.

8. For the purpose of Clause 7 of this Article, the origin of the fabrics shall be determined according to the rules of origin applicable in the framework of the Free Trade Agreement between the European Union and the Republic of Korea, except the rules set out in Annex II(a) to the Protocol concerning rules of origin attached to that Agreement.

9. For the purpose of Clause 7 of this Article, the originating status of fabrics exported from the Republic of Korea to Vietnam to be used in further manufacture or working shall be established by a proof of origin as if those fabrics were exported directly to the European Union.

10. The cumulation of origin provided for in Clauses 7 to 9 of this Article shall apply if:

a/ The Republic of Korea and the European Union have a Free Trade Agreement in accordance with Article XXIV of GATT 1994.

b/ The Republic of Korea and Vietnam have undertaken and notified to the European Union their compliance with the cumulation of origin rules and their administrative cooperation necessary to ensure the implementation of the EVFTA.

11. Proofs of origin issued by application of Clause 7 of this Article shall bear the following entry: “Application of Article 3(7) of Protocol 1 to the Viet Nam-EU FTA”.

12. The cumulation rules for materials originating in a country that is not a member of the EVFTA as provided in this Article must comply with guidance of the Ministry of Industry and Trade.

Article 10. Insufficient working or processing

1. The following operations, whether carried out separately or in combination, shall be considered as insufficient working or processing and shall not be taken into account to confer the status of originating goods, whether or not the the requirements of Articles 7 and 8 of this Circular are satisfied:

a/ Preserving operations to ensure that the products remain in good condition during transport and storage.

b/ Breaking-up and assembly of packages.

c/ Washing, cleaning, removal of dust, oxide, oil, paint or other coverings.

d/ Ironing or pressing of textiles and textile articles.

dd/ Simple painting and polishing operations.

e/ Husking and partial or total milling of rice; polishing and glazing of cereals and rice.

g/ Operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar.

h/ Peeling, stoning and shelling of fruits, nuts and vegetables.

i/ Sharpening, simple grinding or simple cutting.

k/ Sifting, screening, sorting, classifying, grading or matching (including the making-up of sets of articles).

l/ Simple placing in bottles, cans, flasks, bags, cases or boxes, fixing on cards or boards, and all other simple packaging operations.

m/ Affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging.

n/ Simple mixing of products, whether or not of different kinds; mixing of sugar with any material.

o/ Simple addition of water, dilution, dehydration or denaturation of products.

p/ Simple assembly of parts of articles to constitute a complete article, or disassembly of products into parts.

q/ A combination of two or more of the operations specified in Points a to p of this Clause.

r/ Slaughter of animals.

2. The operations specified in Clause 1 of this Article shall be considered as simple when for their performance neither special skills nor machines, apparatus or tools especially produced or installed are required.

3. All operations carried out in Vietnam or in the European Union on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of Clause 1 of this Article.

Article 11. Unit of qualification

1. The unit of qualification for determining origin shall be a particular product which is considered as the basic unit when determining the classification using the Harmonised System.

2. When a consignment consists of a number of identical products classified under the same subheading of the Harmonised System, each individual item shall be taken into account when determining origin.

3. Where, under General Rule 5 of the Harmonised System, packaging is included in the product for classification purposes, it shall be included for the purposes of determining origin.

Article 12. Accessories, spare parts and tools

Accessories, spare parts, tools and instructional or other information materials dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price of the product or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle whose origin is being determined.

Article 13. Sets

Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating products. When a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15% of the ex-works price of the set.

Article 14. Neutral elements

Neutral elements are elements used in the manufacture of goods but not taken into account when determining the origin of goods, including:

1. Fuel and energy.

2. Production plants and equipment, including goods used for their maintenance.

3. Machines, tools, dies and moulds; spare parts and materials used in the maintenance of equipment and buildings; lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; gloves, glasses, footwear, clothing, safety equipment and supplies; catalysts and solvents; equipment, devices and supplies used for testing or inspecting the product.

4. Other goods which do not enter and which are not intended to enter into the final composition of the product.

Article 15. Accounting segregation

1. Where originating and non-originating fungible materials are used together in the working or processing of a product, the accounting segregation method shall be applied in accordance with applicable regulations, provided that the quantity of originating goods recorded in the accounts is the same as the quantity of originating goods actually in stock.

2. General accounting principles include procedures, practices and specific rules concerning the recording of income, expenditure, costs, assets and liabilities, the disclosure of information and the preparation of financial statements.

Article 16. Principle of territoriality

1. The conditions set out in Chapter II of this Circular shall be fulfilled without interruption in a Member State.

2. If originating goods exported from a Member State return from a country that is not a member of the EVFTA, the returning goods shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

a/ The returning goods are the same as those exported.

b/ The returning goods have not undergone any operation beyond what is necessary to preserve them in good condition while they were in storage in that country or while being exported.

Article 17. Non-alteration

1. Goods declared for importation into a Member State shall be considered as retaining their original origin, provided that, during transport or storage, they have not been altered or subjected to any working that changes them, except the following operations:

a/ Preserving the goods in good condition.

b/ Adding or affixing marks, labels, seals or any other documentation to ensure compliance with the specific requirements of the importing Member State.

c/ The operations referred to in Points a and b of this Clause, carried out under customs supervision in the country of transit or the country of splitting before being declared for home use.

2. Storage of goods may take place provided that they remain under customs supervision in the country of transit.

3. The splitting of consignments may take place where carried out by the exporter or under the exporter’s responsibility, provided that the goods remain under customs supervision in the country of splitting.

4. In case of doubt, the importing country may request the customs declarant to provide evidence of compliance, which may be given by any means, including:

a/ Transport documents such as bills of lading.

b/ Factual or concrete evidence based on the marking or numbering of packages.

c/ Documents related to the goods.

d/ A certificate of non-manipulation provided by the competent authority of the country of transit or splitting, or any other documents demonstrating that the goods remained under customs supervision in the country of transit or splitting.

5. The term “in case of doubt” referred to in Clause 4 of this Article means that the importing Member State has the right to determine cases in which it is necessary to request the importer to provide documentary evidence as specified in Clause 4 of this Article, but cannot systematically require the submission of such evidence.

Article 18. Exhibitions and fairs

1. Where originating goods are sent for exhibition in a country that is not a member of the EVFTA and are sold after the exhibition and then imported into a Member State, they shall benefit on importation from preferential treatment under the EVFTA, provided it is shown to the satisfaction of the customs authorities of the importing country that:

a/ The exporter has consigned those goods from the territory of the exporting Member State to the country in which the exhibition is held and has exhibited them there.

b/ The exporter has sold or otherwise disposed of those goods to a consignee in the importing Member State.

c/ The goods have been transported to the importing Member State during the exhibition or immediately thereafter in the state in which they were sent for exhibition.

d/ The goods have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2. A proof of origin must be issued or made out in accordance with Chapter III of this Circular and submitted to the customs authorities of the importing Member State in the normal manner. The name and address of the exhibition must be indicated on the proof of origin. Where necessary, the customs authorities of the importing Member State may require additional documentary evidence of the conditions under which the goods have been exhibited.

3. Clause 1 of this Article applies to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign goods, provided that the goods remain under customs supervision during the exhibition.

Chapter III

CERTIFICATION AND VERIFICATION OF ORIGIN OF GOODS

Article 19. General provisions on certification of origin

1. Goods originating in the European Union shall, on importation into Vietnam, benefit from preferential tariff treatment under the EVFTA upon submission of any of the following proofs of origin:

a/ A C/O made out in accordance with Articles 20 to 23 of this Circular.

b/ An origin declaration made out in accordance with Article 24 of this Circular by an approved exporter in accordance with the European Union’s regulations for any consignment regardless of its value, or by any exporter for consignments not exceeding EUR 6,000 (six thousand euros).

c/ An origin declaration made out by an exporter registered in an electronic database in accordance with the European Union’s regulations and notified to Vietnam. Such notification may stipulate that the European Union shall cease to apply Points a and b of this Clause.

2. Goods originating in Vietnam shall, on importation into the European Union, benefit from preferential tariff treatment under the EVFTA upon submission of any of the following proofs of origin:

a/ A C/O made out in accordance with Article 4 and Articles 20 to 23 of this Circular.

b/ An origin declaration made out in accordance with Article 25 of this Circular by an exporter for consignments not exceeding EUR 6,000 (six thousand euros).

c/ An origin declaration made out by an approved exporter or an exporter registered in an electronic database in accordance with regulations of the Ministry of Industry and Trade.

d/ The making out of an origin declaration referred to in Point c of this Clause must comply with regulations of the Ministry of Industry and Trade and apply after Vietnam has notified thereof to the European Union.

3. In the case specified in Article 29 of this Circular, originating goods shall benefit from preferential treatment under the EVFTA without requiring the submission of a proof of origin referred to in this Article.

Article 20. Completion of the EUR.1 movement certificate

1. The EUR.1 movement certificate (C/O) is provided in Appendix V to this Circular.

2. The C/O shall not contain erasures or words written over one another. Any alteration shall be made by deleting the incorrect information and adding any necessary correction. Any such alteration shall be initialled by the person who completed the C/O and approved by the competent authority.

3. No blank spaces shall be left between the items entered on the C/O, and each item shall be preceded by an item number. A horizontal line shall be drawn immediately below the last item. Any unused space shall be crossed through to prevent any subsequent addition.

4. The goods shall be described in accordance with commercial practices and with sufficient details to enable them to be identified.

Article 21. Issuance of the EUR.1 movement certificate

1. The competent authority of the exporting Member State shall check the description of the goods declared in order to exclude all possibilities of fraudulent additions.

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

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

Article 22. C/Os issued retrospectively

1. Notwithstanding Clause 3, Article 21 of this Circular, a C/O may be issued after exportation of the goods to which it relates in the following cases:

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 authority that a C/O was issued but was not accepted at importation for technical reasons.

c/ The final port of destination of the goods was not known at the time of exportation and was determined only during transportation or storage of the goods, or after splitting of consignments in accordance with Article 17 of this Circular.

2. For the issuance of a C/O after exportation of the goods under Clause 1 of this Article, the exporter shall indicate in the application for a C/O the date and place of exportation of the goods and state the reasons for the request.

3. The authority or organisation issuing the C/O shall issue the C/O retrospectively only after verifying that the information supplied in the exporter’s application conforms with the corresponding documents.

4. C/Os issued retrospectively shall be endorsed in Box 7 with the following phrase in English: “ISSUED RETROSPECTIVELY”.

Article 23. Issuance of a duplicate C/O

1. In the event of loss, misplacement or damage of a C/O, the exporter shall submit an application for a duplicate C/O on the basis of the file kept by the authority or organisation issuing the C/O.

2. The duplicate C/O shall be endorsed in Box 7 with the following English word: “DUPLICATE”.

3. The duplicate C/O shall bear the date of issuance of the original C/O and shall take effect as from that date.

Article 24. Origin declaration for goods from the European Union

1. An exporter may make out an origin declaration where the goods originate in the European Union and fulfil the other requirements of the EVFTA.

2. The exporter shall make out an origin declaration on the invoice, the delivery note or any other commercial document which describes the goods in sufficient details to enable them to be identified, by typing, stamping or printing on that document the text of the origin declaration. The exporter shall use the text of the origin declaration in one of the linguistic versions set out in Appendix VI to this Circular and in accordance with the legislation of the European Union. If the declaration is handwritten, it shall be written in ink in capital characters.

3. The term “any other commercial document” referred to in Clause 2 of this Article may include an accompanying delivery note, a pro-forma invoice or a packing list. A transport document, such as a bill of lading or an airway bill, shall not be considered as any other commercial document.

4. An origin declaration shall not be made out on a separate form. It may be made out on a separate sheet of the commercial document, provided that the sheet is clearly identifiable as part of that commercial document.

5. Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter under the European Union’s regulations shall not be required to sign such declarations, provided that the exporter gives the competent authority of the exporting Member State a written undertaking accepting full responsibility for any origin declaration which identifies that exporter.

6. An origin declaration may be made out after exportation, provided that it is presented in the importing Member State no later than 2 years, or within the period specified in the legislation of the importing Member State, after the goods enter the territory of the importing Member State.

Article 25. Origin declarations for goods from Vietnam

1. The exporter may make out an origin declaration under Point b, Clause 2, Article 19 of this Circular where the goods originate in Vietnam and fulfil the other requirements of the EVFTA.

2. The exporter shall make out an origin declaration on the invoice, the delivery note or any other commercial document which describes the goods in sufficient details to enable them to be identified, by typing, stamping or printing on that document the text of the origin declaration. The exporter shall use the text of the origin declaration in one of the linguistic versions set out in Appendix VI to this Circular and in accordance with the law of Vietnam. If the declaration is handwritten, it shall be written in ink in capital characters.

3. The term “any other commercial document” referred to in Clause 2 of this Article may include an accompanying delivery note, a pro-forma invoice or a packing list. A transport document, such as a bill of lading or an airway bill, shall not be considered as any other commercial document.

4. An origin declaration shall not be made out on a separate form. It may be made out on a separate sheet of the commercial document, provided that the sheet is clearly identifiable as part of that commercial document.

5. The exporter making out an origin declaration referred to in Clause 1 of this Article shall submit supporting documents proving the origin of the goods and fulfilment of the other requirements of this Circular at the request of the competent authority.

6. An origin declaration may be made out after exportation, provided that it is presented in the importing Member State no later than 2 years, or within the period specified in the legislation of the importing Member State, after the goods enter the territory of the importing Member State.

7. Within 3 working days from the date on which the origin declaration is made out, the exporter referred to in Clause 1 of this Article shall declare and upload the origin declaration and documents related to the export consignment, as specified in Points c to h, Clause 1, Article 15 of Decree No. 31/2018/ND-CP, to the Ministry of Industry and Trade’s EcoSys system at www.ecosys.gov.vn.

Article 26. Validity of proofs of origin

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

2. Proofs of origin submitted to the customs authorities of the importing Member State after the period of validity referred to in Clause 1 of this Article may still be accepted for the purpose of applying preferential tariff treatment under the EVFTA where the importer failed to submit those documents within the period of validity due to force majeure or other valid reasons beyond the importer’s control.

3. In other cases of belated presentation, the customs authorities of the importing Member State may accept the proofs of origin for goods imported within the period of validity referred to in Clause 1 of this Article.

Article 27. Submission of proofs of origin

For the purpose of claiming preferential tariff treatment under the EVFTA, a proof of origin shall be submitted to the customs authorities of the importing Member State in accordance with the regulations of that Member State. The customs 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 in accordance with the regulations of the customs authorities of the importing Member State, dismantled or non-assembled goods within the meaning of General Rule 2(a) of the Harmonised System with HS codes falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such goods shall be submitted to the customs authorities upon importation of the first instalment.

Article 29. Exemptions from proof of origin

1. Goods sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating goods without requiring the submission of a proof of origin, provided that such goods are not imported by way of trade, 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 goods sent by post, this declaration may be made on the import customs declaration or on a sheet of paper attached to that declaration.

2. Imports which are occasional and consist solely of products for the personal use of the recipients, 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. The total value of the goods referred to in Clauses 1 and 2 of this Article shall not exceed:

a/ EUR 500 (five hundred euros) in the case of small packages, or EUR 1,200 (one thousand and two hundred euros) in the case of goods forming part of travellers’ personal luggage when entering the European Union.

b/ USD 200 (two hundred United States dollars), both in the case of small packages and in the case of goods forming part of travellers’ personal luggage when entering Vietnam.

Article 30. Supporting documents

The documents used for the purpose of proving the origin of goods in order to apply for a C/O or make out an origin declaration may include:

1. Direct evidence of the manufacturing or other working processes carried out by the exporter or manufacturer, contained for example in accounts or internal bookkeeping.

2. Documents proving the originating status of materials used, issued or made out in a Member State, where those documents are used in accordance with applicable regulations.

3. Documents proving the working or processing of materials, issued or made out in a Member State, where those documents are used in accordance with applicable regulations.

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

Article 31. Preservation of documents

1. The exporter making out an origin declaration or the trader applying for the issuance of a C/O shall keep for at least 3 years a copy of the proof of origin as well as other documents.

2. The authorities or organisations issuing a C/O of the exporting Member State shall keep for at least 3 years the application form for the C/O.

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

4. The exporter shall keep documents or records, in accordance with the applicable regulations of the Member State, in any form, provided that the documents or records can be retrieved and printed.

Article 32. Slight discrepancies and formal errors

1. Slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs authorities for the purpose of carrying out the formalities for importing the goods shall not render the proof of origin null and void, if those discrepancies still correspond to the goods actually imported.

2. Formal errors, such as typing errors, shall not cause a proof of origin to be rejected if those errors are not such as to create doubts concerning the authenticity of the statements made in the proof of origin.

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

Article 33. Conversion of currency units

1. Where the value thresholds referred to in Point b, Clause 1, Article 19; Point b, Clause 2, Article 19; and Point a, Clause 3, Article 29, of this Circular are invoiced in a currency other than euro, the amounts in the national currencies of the Member States of the European Union or of Vietnam equivalent to the amounts expressed in euro shall be fixed annually by each Member State.

2. A consignment invoiced in a currency other than euro shall be assessed against the value thresholds specified at Point b, Clause 1, Article 19; Point b, Clause 2, Article 19; and Point a, Clause 3, Article 29, of this Circular by reference to the currency in which the invoice is drawn up, according to the amount fixed by the Member State concerned.

Article 34. Verification of proofs of origin

1. Verification of proofs of origin shall be carried out at random or whenever the competent authorities of the importing Member State have reasonable doubts as to the authenticity of such proofs, the originating status of the goods or the fulfilment of the other requirements of the EVFTA.

2. For the purposes of Clause 1 of this Article, the competent authorities of the importing Member State shall return the C/O, the invoice if it has been submitted, or the origin declaration, or copies of those documents, to the competent authorities of the exporting Member State, giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.

3. The competent authorities or customs authorities of the exporting country shall inform the competent authorities of the importing country of the receipt of the request for verification of the proof of origin. Such notification may be made in any form, including by electronic means.

4. The verification shall be carried out by the competent authorities of the exporting Member State. For this purpose, these competent authorities shall have the right to request any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate.

5. Where the competent authorities of the importing Member State decide to suspend the granting of preferential tariff treatment under the EVFTA to the consignment while awaiting the results of the verification, the goods shall be released to the importer subject to any precautionary measures deemed necessary. The decision to suspend preferential tariff treatment under the EVFTA shall be withdrawn as soon as possible after the originating status of the goods concerned or the fulfilment of the other requirements of this Circular has been ascertained by the competent authorities of the importing Member State.

6. The competent authorities requesting verification shall be informed of the results of the verification as soon as possible. The results must indicate clearly whether the documents are authentic and whether the goods concerned can be considered as goods originating or non-originating in the Member States and fulfil the other requirements of the EVFTA.

7. In cases of reasonable doubt, where no reply to the request for verification is received from the competent authorities of the exporting Member State within 10 months from the date of the request, or where the reply does not contain sufficient information to determine the authenticity of the proof or the origin of the goods, the competent authorities of the importing Member State that requested the verification may, except in exceptional circumstances, refuse entitlement to preferential tariff treatment. Before refusing entitlement to preferential tariff treatment, it shall be clarified whether the competent authorities of the exporting Member State have received the request for verification.

8. Where more than 10 months is needed to carry out the verification and provide a reply under Clause 7 of this Article, the competent authorities of the exporting Member State or the customs authorities of the exporting country shall inform such to the competent authorities of the importing Member State.

Chapter IV

SPECIAL PROVISIONS

Article 35. Ceuta and Melilla

1. The term “Member State” referred to in this Circular does not cover Ceuta and Melilla.

2. Goods originating in Vietnam, when imported into Ceuta and Melilla, shall enjoy the same customs treatment as that applied to goods originating in the customs territory of the European Union.

3. Goods originating in Ceuta and Melilla, when imported into Vietnam, shall enjoy the same customs treatment as that applied to goods imported from and originating in the European Union.

4. For the application of Clauses 2 and 3 of this Article, the goods must satisfy the special conditions set out in Article 36 of this Circular.

Article 36. Special conditions relating to Ceuta and Melilla

1. Goods satisfying Article 17 of this Circular shall be considered as goods originating in Ceuta and Melilla falling into one of the following cases:

a/ Goods wholly obtained in Ceuta and Melilla.

b/ Goods produced in Ceuta and Melilla which have undergone sufficient working or processing within the meaning of Article 7 of this Circular.

c/ Goods originating in a Member State which have undergone working or processing beyond the operations referred to in Article 10 of this Circular.

2. Goods satisfying Article 17 of this Circular shall be considered as goods originating in Vietnam if falling into one of the following cases:

a/ Goods wholly obtained in Vietnam.

b/ Goods produced in Vietnam which have undergone sufficient working or processing within the meaning of Article 7 of this Circular.

c/ Goods originating in Ceuta and Melilla or in the European Union which have undergone working or processing beyond the operations referred to in Article 10 of this Circular.

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

4. The exporter or the exporter’s authorised representative shall enter “Vietnam” and “Ceuta and Melilla” on the proof of origin.

Article 37. Principality of Andorra

1. Goods originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be accepted by Vietnam as originating in the European Union in accordance with regulations of the EVFTA.

2. Clause 1 of this Article shall apply provided that the Principality of Andorra applies preferential tariff treatment to goods originating in Vietnam equivalent to that applied by the European Union to such goods.

3. The EVFTA shall apply mutatis mutandis for the purposes of determining the origin of the goods referred to in Clause 1 of this Article.

Article 38. Republic of San Marino

1. Goods originating in the Republic of San Marino shall be accepted by Vietnam as originating in the European Union in accordance with regulations of the EVFTA.

2. Clause 1 of this Article shall apply provided that the Republic of San Marino applies preferential tariff treatment to goods originating in Vietnam equivalent to that applied by the European Union to such goods.

3. The EVFTA shall apply mutatis mutandis for the purposes of determining the origin of the goods referred to in Clause 1 of this Article.

Chapter V

IMPLEMENTATION PROVISIONS

Article 39. Goods in transit or storage

Preferential tariff treatment under the EVFTA shall apply to goods satisfying this Circular which, on the date of entry into force of the EVFTA, are in a Member State or are in transit, temporary storage, customs warehouses or free zones, provided that a proof of origin made out retrospectively is submitted to the customs authorities of the importing Member State. Where requested, the importer shall submit to the customs authorities of the importing Member State documentary evidence that the goods have not been altered in accordance with Article 17 of this Circular.

Article 40. Confidentiality

Member States shall maintain the confidentiality of information and data collected in the process of origin verification and shall not disclose information and data that could prejudice the person providing them. The competent authorities of the Member States shall maintain the confidentiality of information and data exchanged for the purposes of administrative management and origin verification.

Article 41. Organisation of implementation

1. Guidance and agreed interpretations relating to the rules of origin which are agreed by the Member States in the reports of implementation meetings of the Committee on Customs and the Trade Committee under the EVFTA shall serve as the basis for implementation by authorities and organisations issuing C/Os and by customs authorities.

2. The contents referred to in Clause 1 of this Article shall be notified to authorities and organisations issuing C/Os and to customs authorities through the focal point of the Committee on Customs implementing the EVFTA.

Article 42. Effect

1. This Circular takes effect on May 10, 2026.

2. This Circular repeals the Minister of Industry and Trade’s Circular No. 11/2020/TT-BCT of June 15, 2020, prescribing the Rules of Origin under the Free Trade Agreement between Vietnam and the European Union, and the Minister of Industry and Trade’s Circular No. 41/2022/TT-BCT of December 30, 2022, amending and supplementing a number of articles of the Minister of Industry and Trade’s Circular No. 11/2020/TT-BCT of June 15, 2020, prescribing the Rules of Origin under the Free Trade Agreement between Vietnam and the European Union.

For the Minister of Industry and Trade
Deputy Minister
NGUYEN SINH NHAT TAN

* The Appendices to this Circular are not translated.