This notice is addressed to exporters in the European Union exporting originating products to Vietnam and declaring the origin of their products for the purpose of benefitting from the preferential tariff treatment of the Free Trade Agreement with Vietnam (EVFTA).
Protocol 1 of the EVFTA concerns the definition of the concept of ‘originating products’ and methods of administrative cooperation. Article 15 of that Protocol defines the general requirements in relation to the proofs of origin required to benefit from the preferential tariff treatment. In particular, Paragraph 1 of that Article provides that products originating in the European Union shall, on importation into Vietnam, benefit from the tariff preference of the EVFTA upon submission of any of the following proofs of origin:
(a) a certificate of origin (movement certificate EUR.1) issued by the competent authorities of the exporting Party, made out in accordance with Articles 16 to 18 of Protocol 1 (Article 15(1)(a));
(b) an origin declaration made out by an approved exporter within the meaning of Article 20 of Protocol 1 for any consignment regardless of its value, or by any exporter for consignments the total value of which does not exceed 6 000 euros (Article 15(1)(b));
(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 Vietnam that such legislation applies to its exporters. Such notification may stipulate that points (a) and (b) shall cease to apply to the Union (Article 15(1)(c)).
The electronic database referred to above is the ‘REX system’, in accordance with the relevant EU legislation (Article 68(1) of Commission Implementing Regulation (EU) 2015/2447).
The European Union notified Vietnam on 8 April 2020 that point (c) of Article 15(1) of Protocol 1 of the EVFTA will apply as from the date of entry into force of the EVFTA, and that point (a) and point (b) of the same paragraph will not apply. Therefore, products originating in the European Union shall, on importation into Vietnam, benefit from the tariff preference of the EVFTA upon submission of statements on origin made out by registered exporters or by any exporter for consignments the total value of which does not exceed EUR 6 000. Certificates of origin EUR.1 and origin declarations will not be issued or made out in the European Union to benefit from the preferential tariff treatment in Vietnam.
As provided for in Article 19(6) of Protocol 1 of the EVFTA, the conditions for making out an origin declaration referred to in paragraphs 1 to 5 of that Article apply mutatis mutandis to statements of origin. In particular, the text of the statement of origin shall be the text of an origin declaration laid down in Annex VI of Protocol 1 of the EVFTA.
European Union operators who are already registered for the purpose of benefitting from other preferential arrangements shall use the REX number which is already assigned to them.
Back to top