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THE MINISTRY OF
INDUSTRY AND TRADE OF VIETNAM
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.: 25/VBHN-BCT
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Hanoi, November
09, 2023
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CIRCULAR
PRESCRIBING
RULES OF ORIGIN IN EU-VIETNAM FREE TRADE AGREEMENT
The Circular No. 11/2020/TT-BCT dated June 15, 2020
of the Minister of Industry and Trade of Vietnam prescribing rules of origin
under the EU-Vietnam Free Trade Agreement, coming into force from August 01,
2020, is amended by:
The Circular No. 41/2022/TT-BCT dated
December 30, 2022 of the Minister of Industry and Trade of Vietnam providing
amendments to the Circular No. 11/2020/TT-BCT dated June 15, 2020 of the
Minister of Industry and Trade of Vietnam prescribing rules of origin under the
EU-Vietnam Free Trade Agreement, coming into force from February 20, 2023.
Pursuant to the Government’s Decree No.
98/2017/ND-CP dated August 18, 2017 defining the Functions, Tasks, Powers and
Organizational Structure of the Ministry of Industry and Trade of
Vietnam;
Pursuant to the Government’s Decree No.
31/2018/ND-CP dated March 08, 2018 providing guidelines for implementation of
the Law on Foreign Trade Management regarding origin of goods;
For the purposes of EU-Vietnam Free Trade
Agreement signed on June 30, 2019 in Hanoi, Vietnam;
At the request of the Director of the Agency of
Foreign Trade;
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Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Circular sets forth Rules of Origin under the
EU-Vietnam Free Trade Agreement (EVFTA).
Article 2. Regulated entities
This Circular applies to:
1. Issuing authorities of Certificate of Origin
(C/O).
2. Traders.
3. Regulatory authorities, organizations and
individuals involved in the origin of imports and exports.
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For the purposes of this Circular, the terms below
are construed as follows:
1. “Chapter”, “Heading” and “Sub-heading” means the
Chapter (2-digit code), the Heading (4-digit code) and the Sub-heading (6-digit
code) used in the Harmonized Commodity Description and Coding System
(hereinafter referred to as “Harmonized System” or “HS”).
2. “classified” means included in the
classification of a product or material under a particular Chapter, Heading, or
Subheading of the Harmonized 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, located in the
exporting Party, that is exporting the goods to the other Party 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 that issues the sales invoice for the consignment (third party
invoicing). The seller can be located in the territory of a non-Party.
6. “ex-works price” means:
a) the price paid for the product 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 actual price paid does not reflect all
costs related to the manufacturing of the product which are actually incurred
in the Union or in Viet Nam, the 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.
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7. “material” means, inter alia, any ingredient,
raw material, component or part used in the manufacture of a product.
8. “product” means a 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 working or
processing, manufacturing, producing, processing or assembling of goods.
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. “territories” includes 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 the Union or in Viet Nam.
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1. The following Annexes are enclosed with this
Circular:
a) Annex I: Explanatory notes to Product-Specific
Rules in Annex II.
b) Annex II: Product-Specific Rules2.
c) Annex III: Fishery materials applying
cumulation.
d) Annex IV: Fishery products applying cumulation.
dd) Annex V: Textile articles applying cumulation.
e) Annex VI: C/O form EUR.1 of Viet Nam.
g) Annex VII: Text of the origin declaration of the
exporter.
h) Annex VIII: List of issuing authorities of
C/O form EUR.1 in Viet Nam.
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3. Operational procedures for certification and
examination of origin of goods shall conform to the provisions of the
Government’s Decree No. 31/2018/ND-CP dated March 08, 2018, regulations of law
on origin of goods and this Circular.
Chapter II
DETERMINATION OF ORIGIN
OF GOODS
Article 5. Originating goods
The following goods shall be considered as
originating in a Party:
1. Goods wholly obtained in a Party within the
meaning of Article 6 hereof.
2. Goods obtained in a Party incorporating
materials which have not been wholly obtained there, provided that such
materials have undergone sufficient working or processing in the Party
concerned within the meaning of Article 7 hereof.
Article 6. Wholly obtained
goods
1. For the purposes of Clause 1 Article 5, the
following shall be considered as wholly obtained in a Party:
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b) plants and vegetable 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.
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m) products extracted from the seabed or below the
seabed which is situated outside any territorial sea but where it has exclusive
exploitation rights.
n) goods produced there exclusively from the
products specified in Points a to m of this Clause.
2. The term "plants and vegetable
products" specified in Point b Clause 1 of this Article includes live
trees, flowers, fruits, vegetables, seaweeds and fungi.
3. The terms "its vessels" and "its
factory ships" in Points h and i Clause 1 of this Article apply only to
vessels and factory ships which:
a) are registered in, fly the flag of Viet Nam or a
Member State of the Union and they are at least 50 percent owned by natural
persons of a Party.
b) are registered in, fly the flag of Viet Nam or a
Member State of the Union and they are owned by legal persons which have their
head office and main place of business in the Party. The legal persons are at
least 50 percent owned by a Member State of the Union or by Viet Nam or by
public entities or nationals of a Party.
Article 7. Not wholly obtained
goods
1. For the purposes of Clause 2 Article 5, not
wholly obtained goods are considered to be sufficiently worked or processed
when the applicable product-specific rules of origin in Annex II hereto
appended are fulfilled.
2. Regarding materials used in the manufacture of
products or goods:
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b) If a product which has acquired originating
status by fulfilling the conditions set out in the Annex II is used in the
manufacture of another product, the conditions applicable to the product in
which it is incorporated do not apply to it, and no account shall be taken of
the non-originating materials which may have been used in its manufacture.
Article 8. Tolerances
applicable to non-originating materials
1. By the way of derogation from Clause 1 Article 7
of this Circular and subject to Clause 2, Clause 3 of this Article,
non-originating materials may be used if their total value or net weight does
not exceed:
a) 10% of the weight of the product or ex-works
price for products of Chapter 2 and Chapters 4 to 24 of the HS, other than
processed fishery products referred to in Chapter 16 of the HS.
b) 10% of the ex-works price of the product for
other products, except for products of Chapters 50 to 63 of the HS.
c) The tolerances mentioned in Notes 6 and 7 of
Annex I enclosed herewith shall apply to the products of Chapters 50 to 63 of
the HS.
2. The application of 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 Annex II enclosed herewith.
3. a) Clauses 1 and 2 of this Article do not apply
to products wholly obtained in a Party 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
applies to the sum of all the materials which are used in the manufacture of a
product for which Annex II enclosed herewith requires that such materials be
wholly obtained.
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1. Goods shall be considered as originating in the
exporting Party if such goods are obtained there by incorporating materials
originating in the other Party, provided that the working or processing carried
out in the exporting Party goes beyond the operations referred to in Article 10
of this Circular.
2. Materials listed in Annex III to this Circular
originating in an ASEAN country which applies with the Union a preferential
trade agreement in accordance with Article XXIV of GATT 1994, shall be
considered as materials originating in Viet Nam when further processed or
incorporated into one of the products listed in Annex IV enclosed herewith.
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 Union's preferential 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 Viet Nam 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 Union.
5. The cumulation of origin provided for in Clauses
2 through 4 of this Article applies if:
a) the ASEAN countries involved in the acquisition
of the originating status have undertaken to: comply or ensure compliance with
the EVFTA; and provide the administrative cooperation necessary to ensure the
correct implementation of the EVFTA both with regard to the Union and among
themselves.
b) undertakings referred to in point (a) of this
Clause have been notified to the Union.
c) the tariff duty the Union applies to the
products listed in Annex IV to this Circular obtained in Viet Nam by use of
such cumulation is higher than or the same as the duty the Union applies to the
same product originating in the ASEAN country involved in the cumulation.
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”.
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8. For the purpose of Clause 7 of this Article, the
origin of the fabrics shall be determined in accordance with to the rules of
origin applicable in the framework of the Union's preferential trade agreement
with the Republic of Korea except for the rules set out in Annex II(a) to the
Protocol on rules of origin of that Agreement.
9. For the purpose of Clause 7 of this Article, the
originating status of the fabrics exported from the Republic of Korea to Viet
Nam to be used in further working or processing shall be established by a proof
of origin as if those fabrics were exported directly from the Republic of Korea
to the Union.
10. The cumulation provided for in Clauses 7 to 9
applies if:
a) the Republic of Korea applies with the Union a
preferential trade agreement in accordance with Article XXIV of GATT 1994.
b) the Republic of Korea and Viet Nam have
undertaken and notified to the Union their undertaking to comply or ensure
compliance with the cumulation and provide the administrative cooperation
necessary to ensure the correct implementation of the EVFTA.
11. Proofs of origin issued by Viet Nam 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 applying to materials
originating in a non-Party shall apply guidelines of the Ministry of Industry
and Trade.
Article 10. Insufficient
working and processing
1. The following operations undertaken exclusively
by itself or in combination shall be considered as insufficient working or
processing to confer the status of originating products, whether or not the
requirements of Articles 7 and 8 are satisfied:
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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).
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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) combination of two or more of the operations
specified in Points a to p of this Clause.
r) slaughter of animals.
2. For the purpose of Clause 1 of this Article,
operations shall be considered simple when for their performance neither special
skills are required nor machines, apparatus or tools especially produced or
installed for those operations.
3. All operations carried out either in the Union
or in Viet Nam 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
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2. When a consignment consists of a number of
identical products classified under the same subheading of the HS, each
individual item shall be taken into account when applying this Circular.
3. Where, under General Rule 5 of the HS,
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 thereof or which are not separately invoiced, shall be regarded as
one with the piece of equipment, machine, apparatus or vehicle in question.
Article 13. Sets
Sets, as defined in General Rule 3 of the HS, 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 percent of the ex-works price of
the set.
Article 14. Neutral elements
In order to determine whether a product originates
in a Party, it shall not be necessary to determine the origin of the following
elements which might be used in its manufacture:
1. energy and fuel.
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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. If originating and non-originating fungible
materials are used in the working or processing of a product, the accounting
segregation method may be used as per the applicable law provided that the
number of originating goods in a statement is the same as the number of
originating goods physically in the stocks.
2. General accounting principles refer to process,
practices, particular regulations on the recording of revenues, expenses,
costs, assets, liabilities, the disclosure of information and the preparation
of financial statements.
Article 16. Principle of
territoriality
1. The conditions set out in Chapter II relating to
the acquisition of originating status shall be fulfilled without interruption
in a Party.
2. If originating goods exported from a Party
return from a non-Party, they 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; and
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Article 17. Non-alteration
1. The products declared for home use in a Party
shall be the same products as exported from the other Party in which they are
considered to originate if, during transport or storage, they have not been
altered, transformed in any way or subjected to operations other than the
followings:
a) preserving them in good condition;
b) adding or affixing marks, labels, seals or any
other documentation to ensure compliance with specific domestic requirements of
the importing Party;
c) the operations specified in Points a and b of
this Clause are carried out under customs supervision in the country or
countries of transit or splitting prior to being declared for home use.
2. Storage of products or consignments may take place
provided they remain under customs supervision in the country or countries of
transit.
3. The splitting of consignments may take place
where carried out by the exporter or under his responsibility, provided they
remain under customs supervision in the country or countries of splitting.
4. In case of doubt, the importing Party may
request the declarant to provide evidence of compliance, which may be given by
any means, including:
a) contractual transport documents such as bills of
lading.
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c) any evidence related to the goods themselves.
d) a certificate of non-manipulation provided by
the customs authorities of the country or countries of transit or splitting, or
any other documents demonstrating that the goods remained under customs
supervision in the country or countries of transit or splitting.
5. For the purpose of Clause 4 of this Article,
"in case of doubt" means that the importing Party has the discretion
of determining the cases for which the declarant is requested to provide
evidence of compliance with Clause 4 of this Article but it cannot routinely
require the submission of that evidence.
Article 18. Exhibitions
1. Originating products sent for exhibition in a country
other than a Party and sold after the exhibition for importation in a Party
shall benefit on importation from the provisions of this Agreement provided it
is shown to the satisfaction of the customs authorities that:
a) an exporter has consigned these products from a
Party to the country in which the exhibition is held and has exhibited them
there.
b) the products have been sold or otherwise
disposed of by that exporter to a person in the importing Party.
c) the products have been consigned to the importing
Party during the exhibition or immediately thereafter in the state in which
they were sent for exhibition.
d) the products have not, since they were consigned
for exhibition, been used for any purpose other than demonstration at the
exhibition.
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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 products, provided that the
products remain under customs control.
Chapter III
CERTIFICATION AND
EXAMINATION OF ORIGIN OF GOODS
Article 19. 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 (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 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:
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b) an origin declaration made out in accordance
with Article 25 of this Circular by any exporter for consignments the total
value of which does not exceed EUR 6.000 (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 point c of this Clause
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. A C/O Form EUR.1 shall be issued according to
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
initialled 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 C/O 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.
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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 Clause 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 of this Circular.
2. For the implementation of Clause 1 of this
Article, 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.
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4. Certificates of origin issued retrospectively in
Box 7 shall be endorsed with the following phrase in English: "ISSUED
RETROSPECTIVELY”.
Article 23. Issue of a
duplicate C/O
1. In the event of theft, loss or destruction of a
C/O, the exporter may apply to the competent authorities which issued it for a
duplicate made out on the basis of the export documents in their possession.
2. The duplicate issued in this way must be
endorsed with the following phrase in English: "DUPLICATE". This
endorsement shall be inserted in Box 7 of the duplicate.
3. The duplicate, which must bear the date of issue
of the original C/O, shall take effect as from that date.
Article 24. Conditions for
making out an origin declaration for products originating in the Union
1. An origin declaration may be made out if the
products concerned can be considered as products originating in the Union and
fulfill the other requirements of EVFTA.
2. An origin declaration shall be made out by the
exporter on the invoice, the delivery note or any other commercial documents
which describe the products concerned in sufficient details to enable them to
be identified, by typing, stamping or printing on that document the
declaration. The exporter uses the Text of the origin declaration, by one of
the linguistic versions set out in Annex VII and in accordance with the
legislation of the Union. If the declaration is hand-written, it shall be
written in ink in capital characters.
3. For the purpose of Clause 2 of this Article,
"another commercial document" can be, for example, 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.
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5. Origin declarations shall bear the original
signature of the exporter in manuscript. However, an approved exporter within
requirements of the Union shall not be required to sign such declarations
provided that he gives the competent authorities of the exporting Party a
written undertaking that he accepts full responsibility for any origin
declaration which identifies him as if it had been signed in manuscript by him.
6. An origin declaration may be made out after
exportation provided that it is presented in the importing Party no later than
2 years, or the period specified in the legislation of the importing Party,
after the entry of the goods into the territory.
Article 25. Conditions for
making out an origin declaration for products originating in Viet Nam
1. An origin declaration may be made out, as
provided in point b Clause 2 of Article 19 of this Circular, if the products
concerned can be considered as products originating in Viet Nam and fulfill the
other requirements of EVFTA.
2. An origin declaration shall be made out by the
exporter on the invoice, the delivery note or any other commercial documents
which describe the products concerned in sufficient details to enable them to
be identified, by typing, stamping or printing on that document the declaration.
The exporter uses the Text of the origin declaration, by one of the linguistic
versions set out in Annex VII and in accordance with the legislation of
Vietnam. If the declaration is hand-written, it shall be written in ink in
capital characters.
3. For the purpose of Clause 2 of this Article,
"another commercial document" can be, for example, 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 another
commercial document.
4. An origin declaration on a separate form is not
permitted. The origin declaration may be submitted on a separate sheet of the
commercial document when the sheet is an obvious part of this document.
5. The exporter making out an origin declaration,
as provided for in Clause 1 of this Article, shall be prepared to submit at any
time, at the request of the competent authorities, all appropriate documents
proving the originating status of the products concerned as well as the fulfillment
of the other requirements of this Circular.
6. An origin declaration may be made out after
exportation provided that it is presented in the importing Party no later than
2 years, or the period specified in the legislation of the importing Party, after
the entry of the goods into the territory.
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Article 26. Validity of proof
of origin
1. A proof of origin shall be valid for 12 months
from the date of issuance in the exporting Party, and shall be submitted to the
customs authorities of the importing Party within that period.
2. Proofs of origin which are submitted to the
customs authorities of the importing Party after the period of validity
referred to in Clause 1 of this Article may be accepted for the purpose of
applying preferential tariff treatment of EVFTA, when the importer failed to
submit those documents by the final date of the period of validity due to force
majeure or other valid reasons beyond that person's control.
3. In other cases of belated presentation, the
customs authorities of the importing Party may accept the proofs of origin when
the products have been imported within the period of validity referred to in
Clause 1 of this Article.
Article 27. Submission of
proof of origin
For the purpose of claiming preferential tariff
treatment of EVFTA, proofs of origin shall be submitted to the customs
authorities of the importing Party in accordance with the procedures applicable
in that Party. Those authorities may request a translation of the proof of
origin if it is not issued in English.
Article 28. Importation by
installments
Where, at the request of the importer and on the
conditions laid down by the customs authorities of the importing Party,
dismantled or non-assembled products within the meaning of General Rule 2(a) of
the HS falling within Sections XVI and XVII or headings 7308 and 9406 of the HS
are imported by installments, a single proof of origin for such products shall
be submitted to the customs authorities upon importation of the first
installment.
Article 29. Exemptions from
proof of origin
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2. Imports which are occasional and consist solely
of products for the personal use of the recipients or travelers 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. Total value of the good provided for in Clauses
1 and 2 of this Article may not exceed:
a) when entering the Union, 500 EUR (five hundred
euros) in the case of small packages or 1.200 EUR (one thousand two hundred
euros) in the case of products forming part of travellers' personal luggage.
b) when entering Viet Nam, 200 USD (two hundred US
dollars) both, in the case of small packages and in the case of products
forming part of travellers' personal luggage.
Article 30. 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.
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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 3 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 3 years the application form.
3. The customs authorities of the importing Party
shall keep for at least 3 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.
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1. For the application of point b Clause 1 of
Article 19 and point a Clause 3 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 point b Clause
1 of Article 19 and point a Clause 3 of Article 29 by reference to the currency
in which the invoice is drawn up, according to the amount fixed by the Party concerned.
Article 34. Verification of
proofs of origin
1. Subsequent verifications of proofs of origin
shall be carried out at random or whenever the competent authorities of the
importing Party have reasonable doubts as to the authenticity of such documents,
the originating status of the products concerned or the fulfillment of the
other requirements of EVFTA.
2. For the purpose of implementing the provisions
of Clause 1 of this Article, the competent authorities of the importing Party
shall return the C/O and the invoice, if it has been submitted, or the origin
declaration, or copies of these documents, to the competent authorities of the
exporting Party and give, where appropriate, the reasons for the enquiry.
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. The competent authorities or customs authorities of
the exporting country shall endeavour to inform the competent authorities of
the importing country about the receipt of the verification request. They
may do so in any form, including by means of electronic communication.
3. The verification shall be carried out by the
competent authorities of the exporting Party. For that purpose, they 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.
4. If the competent authorities of the importing
Party decide to suspend the granting of preferential tariff treatment of EVFTA
to the products concerned while awaiting the results of the verification,
release of the products shall be offered to the importer subject to any
precautionary measures deemed necessary. Any suspension of preferential tariff
treatment of EVFTA shall be reinstated as soon as possible after the
originating status of the products concerned or the fulfillment of the other
requirements of this Circular has been ascertained by the competent authorities
of the importing Party.
5. The competent authorities requesting the
verification shall be informed of the results of this verification as soon as
possible. These results must indicate clearly whether the documents are
authentic and whether the products concerned can be considered as products
originating in the Parties and fulfill the other requirements of EVFTA.
6. If in cases of reasonable doubt there is no
reply within 10 months of the date of the verification request or if the reply
does not contain sufficient information to determine the authenticity of the
document in question or the real origin of the products, the requesting
competent authorities may, except in exceptional circumstances, refuse
entitlement to the preferential tariff treatment. The requesting competent
authorities shall verify with the requested competent authorities whether they
have effectively received the request before refusing the entitlement to
preferential tariff treatment.
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Chapter IV
SPECIAL PROVISIONS
Article 35. 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 Clauses 2
and 3 of this Article, concerning products are subject to the special
conditions set out in Article 36 of this Circular.
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:
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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 of this
Circular.
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
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2. Clause 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 Clause 1 of this
Article.
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. Clause 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 Clause 1 of this
Article.
Chapter V
IMPLEMENTATION
Article 39. Goods during
transport or storage
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Article 40. Confidentiality of
information
The Party shall keep the information and data
obtained while determining origin of goods confidential, refrain from
disclosing information and data possibly prejudice the individual providing
such information and data. The information and data communicated between
the competent authorities of Parties for the purposes of administrative
management and origin verification must be kept confidential.
Article 41. Implementation
organization
1. Administrative or interpretative matters
relating to the implementation of the Rules of Origin, which have been
unanimously agreed upon by the Parties alternately or by means of reports of
meetings of the Committee on Customs within the meaning of the EVFTA shall be
considered as the basis for implementation by C/O issuing authorities and
customs authorities.
2. The contents in Clause 1 of this Article shall
be notified to C/O issuing authorities and customs authorities through the
contact points of the Committee on Customs for implementation of the EVFTA.
Article 42. Effect 3
This Circular comes into force from August 01,
2020./.
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PP. MINISTER
DEPUTY MINISTER
Nguyen Sinh Nhat Tan
ANNEX II
4
PRODUCT-SPECIFIC RULES
(Enclosed with the Circular No. 11/2020/TT-BCT dated June 15, 2020 of the Minister
of Industry and Trade prescribing Rules of Origin under the EVFTA)
HS heading
Description
Required
working or processing
(1)
(2)
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Chapter 1
Live animals.
All the animals of Chapter 1 are wholly obtained.
Chapter 2
Meat and edible meat offal.
Manufacture in which all the meat and edible meat
offal used are wholly obtained.
ex Chapter 3
Fish and crustaceans, molluscs and other aquatic
invertebrates, except for:
All the animals of Chapter 1 are wholly obtained.
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Fish fillets and other fish meat (whether or not
minced), fresh, chilled or frozen;
Manufacture in which all the animals of Chapter 3
used are wholly obtained.
0305
Fish, dried, salted or in brine; smoked fish,
whether or not cooked before or during the smoking process; flours, meals and
pellets of fish, fit for human consumption;
Manufacture in which all the animals of Chapter 3
used are wholly obtained.
Ex 0306
Crustaceans, whether in shell or not, dried,
salted or in brine; smoked crustaceans, whether in shell or not, whether or
not cooked before or during the smoking process; crustaceans, in shell,
cooked by steaming or by boiling in water, whether or not chilled, frozen,
dried, salted or in brine; flours, meals and pellets of crustaceans, fit for
human consumption;
Manufacture in which all the animals of Chapter 3
used are wholly obtained.
Ex 0307
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Manufacture in which all the animals of Chapter 3
used are wholly obtained.
Ex 0308
Aquatic invertebrates other than crustaceans and molluscs,
dried salted or in brine; smoked aquatic invertebrates other than crustaceans
and molluscs, whether or not cooked before or during the smoking process;
flours, meals and pellets of aquatic invertebrates other than crustaceans and
molluscs, fit for human consumption
Manufacture in which all the animals of Chapter 3
used are wholly obtained.
ex Chapter 4
Diary produce; birds' eggs; edible products of
animal origin, not elsewhere specified or included;
- All the animals of Chapter 4 used are wholly obtained;
and
- The weight of sugar used does not exceed 20% of
the weight of the final product.
0409
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Manufacture in which all the natural honey used
is wholly obtained.
ex Chapter 5
Products of animal origin, not elsewhere
specified or included, except for:
Manufacture from materials of any heading.
ex 0511.91
inedible fish eggs and roes.
All the eggs and roes are wholly obtained.
Chapter 6
Live trees and other plants; bulbs, roots and the
like; cut flowers and ornamental foliage.
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Chapter 7
Edible vegetables and certain roots and tubers.
Manufacture in which all the animals of Chapter 7
used are wholly obtained.
Chapter 8
Edible fruit and nuts; peel of citrus fruits or
melons.
- All the fruit, nuts and peels of citrus fruits
or melons of Chapter 8 used are wholly obtained; and
- The weight of sugar used does not exceed 20% of
the weight of the final product.
Chapter 9
Coffee, tea, maté and spices.
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Chapter 10
Cereals.
Manufacture in which all the animals of Chapter
10 used are wholly obtained.
Chapter 11
Products of the milling industry; malt; starches;
inulin; wheat gluten.
Manufacture in which all the materials of
Chapters 10 and 11, headings 0701, 0714.10 and 2303, and sub-heading 0710.10
used are wholly obtained.
Chapter 12
Oil seeds and oleaginous fruits; miscellaneous
grains, seeds and fruit; industrial or medicinal plants; straw and fodder.
Manufacture from materials of any heading, except
that of the product.
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Lac; gums, resins and other vegetable saps and
extracts.
Manufacture from materials of any heading, in which
the weight of sugar used does not exceed 20% of the weight of the final
product.
Chapter 14
Vegetable plaiting materials; vegetable products
not elsewhere specified or included.
Manufacture from materials of any heading.
ex Chapter 15
Animal or vegetable fats and oils and their
cleavage products; prepared edible fats; animal or vegetable waxes; except
for:
Manufacture from materials of any subheading,
except that of the product.
1509 and 1510
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Manufacture in which all the vegetable materials
used are wholly obtained.
1516 and 1517
Animal or vegetable fats and oils and their
fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or
elaidinised, whether or not refined, but not further prepared;
Margarine; edible mixtures or preparations of
animal or vegetable fats or oils or of fractions of different fats or oils of
this Chapter, other than edible fats or oils or their fractions of heading
1516; and
Manufacture from materials of any heading, except
that of the product.
1520.00
Glycerol.
Manufacture from materials of any heading.
Chapter 16
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Manufacture in which all the materials of Chapters
2, 3 and 16 used are wholly obtained.
Ex Chapter 17
Sugars and sugar confectionery; except for:
Manufacture from materials of any heading, except
that of the product.
1702
Other sugars, including chemically pure lactose,
maltose, glucose and fructose, in solid form; sugar syrups not containing
added flavouring or colouring matter; artificial honey, whether or not mixed
with natural honey; caramel; and
Manufacture from materials of any heading, except
that of the product, in which the weight of the materials of headings 1101 to
1108, 1701 and 1703 used does not exceed 30 % of the weight of the final
product.
1704
Sugar confectionery (including white chocolate),
not containing cocoa;
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- The individual weight of the materials of
Chapter 4 used does not exceed 20% of the weight of the final product;
- The individual weight of sugar used does not
exceed 40% of the weight of the final product; and
- The total combined weight of sugar and the
materials of Chapter 4 used does not exceed 50% of the weight of the final
product.
Chapter 18
Cocoa and cocoa preparations.
Manufacture from materials of any heading, except
that of the product, in which:
- The individual weight of sugar and of the
materials of Chapter 4 used does not exceed 40% of the weight of the final
product; and
- The total combined weight of sugar and the
materials of Chapter 4 used does not exceed 60% of the weight of the final
product.
Chapter 19
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Manufacture from materials of any heading, except
that of the product, in which:
- The weight of the materials of Chapters 2, 3
and 16 used does not exceed 20% of the weight of the final product;
- The weight of the materials of headings 1006
and 1101 to 1108 used does not exceed 20% of the weight of the final product;
- The individual weight of the materials of
Chapter 4 used does not exceed 20% of the weight of the final product;
- The individual weight of sugar used does not
exceed 40% of the weight of the final product; and
- The total combined weight of sugar and the
materials of Chapter 4 used does not exceed 50% of the weight of the final
product.
Ex Chapter 20
Preparations of vegetables, fruit, nuts or other
parts of plants; except for:
Manufacture from materials of any heading, in
which the weight of sugar used does not exceed 20% of the weight of the final
product.
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Tomatoes, mushrooms and truffles prepared or preserved
otherwise than by vinegar of acetic acid.
Manufacture in which all the animals of Chapter 7
used are wholly obtained.
Ex Chapter 21
Miscellaneous edible preparations; except for:
Manufacture from materials of any heading, except
that of the product, in which:
- the individual weight of the materials of
Chapter 4 used does not exceed 20% of the weight of the final product;
- The individual weight of sugar used does not
exceed 40% of the weight of the final product; and
- The total combined weight of sugar and the
materials of Chapter 4 used does not exceed 50% of the weight of the final
product.
2103
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- Sauces and preparations therefore; mixed
condiments and mixed seasonings; and
Manufacture from materials of any heading, except
that of the product. However, mustard flour or meal or prepared mustard may
be used.
- Mustard flour and meal and prepared mustard
Manufacture from materials of any heading.
Chapter 22
Beverages, spirits and vinegar.
Manufacture from materials of any heading, except
that of the product and headings 2207 and 2208, in which:
- All the materials of sub-headings 0806.10,
2009.61 and 2009.69 used are wholly obtained; and
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Ex Chapter 23
Residues and waste from the food industries;
prepared animal fodder; except for:
Manufacture from materials of any heading, except
that of the product.
2302 and ex 2303
Residues of starch manufacture; and
Manufacture from materials of any heading, except
that of the product, in which the weight of the materials of Chapter 10 used
does not exceed 20% of the weight of the final product.
2309
Preparations of a kind used in animal feeding.
Manufacture from materials of any heading, except
that of the product, in which:
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- The materials of Chapters 10 and 11 and
headings 2302 and 2303 used does not exceed 20% of the weight of the final
product;
- The individual weight of the materials of
Chapter 4 used does not exceed 20% of the weight of the final product;
- The individual weight of sugar used does not
exceed 40% of the weight of the final products; and
- The total combined weight of sugar and the
materials of Chapter 4 used does not exceed 50% of the weight of the final
product.
Ex Chapter 24
Tobacco and manufactured tobacco substitutes;
except for:
Manufacture from materials of any heading in
which the weight of (non-originating) materials of Chapter 24 used does not
exceed 30% of the total weight of materials of Chapter 24 used.
2401
Unmanufactured tobacco; tobacco refuse; and
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Ex 2402
Cigarettes of tobacco or of tobacco substitutes.
Manufacture from materials of any heading except
that of the product and of smoking tobacco of subheading 2403.19 in which at
least 10% by weight of all materials of Chapter 24 used is wholly obtained
unmanufactured tobacco or tobacco refuse of heading 2401.
Ex Chapter 25
Salt; sulphur; earths and stone; plastering
materials, lime and cement; except for:
Manufacture from materials of any heading, except
that of the product; or manufacture in which the value of all the materials
used does not exceed 70% of the ex-works price of the product.
Ex 2519
Crushed natural magnesium carbonate (magnesite),
in hermetically-sealed containers, and magnesium oxide, whether or not pure,
other than fused magnesia or dead-burned (sintered) magnesia.
Manufacture from materials of any heading, except
that of the product. However, natural magnesium carbonate (magnesite) may be
used.
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Ores, slag and ash.
Manufacture from materials of any heading, except
that of the product.
Ex Chapter 27
Mineral fuels, mineral oils and products of their
distillation; bituminous substances; mineral waxes, except for:
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Ex 2707
Oils in which the weight of the aromatic
constituents exceeds that of the non-aromatic constituents, being oils
similar to mineral oils obtained by distillation of high temperature coal
tar, of which more than 65% by volume distils at a temperature of up to 250°C
(including mixtures of petroleum spirit and benzole), for use as power or
heating fuels.
Operations of refining or one or more specific
process(es) 1; or
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2710
Petroleum oils and oils obtained from bituminous
materials, other than crude; preparations not elsewhere specified or
included, containing by weight 70% or more of petroleum oils or of oils
obtained from bituminous materials, these oils being the basic constituents
of the preparations; waste oils;
Operations of refining or one or more specific
process(es)2; or
other operations in which all the materials used
are classified within a heading other than that of the product.
However, materials of the same heading as the product may be used,
provided that their total value does not exceed 50% of the ex-works price of
the product.
2711
Petroleum gases and other gaseous hydrocarbons;
Operations of refining or one or more specific
process(es)2; or
other operations in which all the materials used are
classified within a heading other than that of the product. However,
materials of the same heading as the product may be used, provided that their
total value does not exceed 50% of the ex-works price of the product.
2712
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Operations of refining or one or more specific
process(es)2; or
other operations in which all the materials used
are classified within a heading other than that of the product.
However, materials of the same heading as the product may be used,
provided that their total value does not exceed 50% of the ex-works price of
the product.
2713
Petroleum coke, petroleum bitumen and other
residues of petroleum oils or of oils obtained from bituminous materials.
Operations of refining or one or more specific
process(es)1; or
other operations in which all the materials used are
classified within a heading other than that of the product. However,
materials of the same heading as the product may be used, provided that their
total value does not exceed 50% of the ex-works price of the product.
Chapter 28
Inorganic chemicals; organic or inorganic
compounds of precious metals, of rare-earth metals, of radioactive elements
or of isotopes.
Manufacture from materials of any heading, except
that of the product. Manufacture from materials of any heading, except that
of the product. However, materials of the same heading as the product may be
used, provided that their total value does not exceed 20% of the ex-works
price of the product; or
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Chapter 29
Organic chemicals.
Manufacture from materials of any heading, except
that of the product. Manufacture from materials of any heading, except that
of the product. However, materials of the same heading as the product may be
used, provided that their total value does not exceed 20% of the ex-works
price of the product; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
Ex Chapter 30
Pharmaceutical products.
Manufacture from materials of any heading.
3004
Medicaments (excluding goods of heading 3002,
3005 or 3006) consisting of mixed or unmixed products for therapeutic or
prophylactic uses, put up in measured doses (including those in the form of transdermal
administration systems) or in forms or in forms of packing for retail sale.
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manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Chapter 31
Fertilisers.
Manufacture from materials of any heading, except
that of the product. Manufacture from materials of any heading, except that
of the product. However, materials of the same heading as the product may be
used, provided that their total value does not exceed 20% of the ex-works
price of the product; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
Chapter 32
Tanning or dyeing extracts; tannins and their
derivatives; dyes, pigments and other colouring matter; paints and varnishes;
putty and other mastics; and inks.
Manufacture from materials of any heading, except
that of the product. Manufacture from materials of any heading, except that
of the product. However, materials of the same heading as the product may be
used, provided that their total value does not exceed 20% of the ex-works
price of the product; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
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Essential oils and resinoids; perfumery, cosmetic
or toilet preparations.
Manufacture from materials of any heading, except
that of the product. Manufacture from materials of any heading, except that
of the product. However, materials of the same heading as the product may be
used, provided that their total value does not exceed 20% of the ex-works
price of the product; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
Ex Chapter 34
Soap, organic surface-active agents, washing
preparations, lubricating preparations, artificial waxes, prepared waxes,
polishing or scouring preparations, candles and similar articles, modelling
pastes, "dental waxes" and dental preparations with a basis of
plaster, except for:
Manufacture from materials of any heading, except
that of the product. Manufacture from materials of any heading, except that
of the product. However, materials of the same heading as the product may be
used, provided that their total value does not exceed 20% of the ex-works
price of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Ex 3404
Artificial waxes and prepared waxes:
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Manufacture from materials of any heading.
Ex Chapter 35
Albuminoidal substances; modified starches;
glues; enzymes
Manufacture from materials of any heading, except
that of the product.
3505
Dextrins and other modified starches (for
example, pregelatinised or esterified starches); glues based on starches, or
on dextrins or other modified starches.
Manufacture from materials of any heading, except
that of the product; or manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price of the product.
3506
Prepared glues and other prepared adhesives, not
elsewhere specified or included; products suitable for use as glues or
adhesives, put up for retail sale as glues or adhesives, not exceeding a net
weight of 1kg.
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manufacture in which the value of all the materials
used does not exceed 70% of the ex-works price of the product.
Chapter 36
Explosives; pyrotechnic products; matches;
pyrophoric alloys; certain combustible preparations.
Manufacture from materials of any heading, except
that of the product. Manufacture from materials of any heading, except that
of the product. However, materials of the same heading as the product may be
used, provided that their total value does not exceed 20% of the ex-works
price of the product; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
Chapter 37
Photographic or cinematographic goods.
Manufacture from materials of any heading, except
that of the product. Manufacture from materials of any heading, except that
of the product. However, materials of the same heading as the product may be
used, provided that their total value does not exceed 20% of the ex-works
price of the product; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
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Miscellaneous chemical products; except for:
Manufacture from materials of any heading, except
that of the product. Manufacture from materials of any heading, except that
of the product. However, materials of the same heading as the product may be
used, provided that their total value does not exceed 20% of the ex-works
price of the product; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
3824.60
Sorbitol other than that of subheading 2905.44;
and
Manufacture from materials of any subheading,
except that of the product and except materials of subheading 2905.44. However,
materials of the same subheading as the product may be used, provided that
their total value does not exceed 20% of the ex-works price of the product;
or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
Chapter 39
Plastics and articles thereof
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manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
Ex Chapter 40
Rubber and articles thereof; except for:
Manufacture from materials of any heading, except
that of the product; or manufacture in which the value of all the materials
used does not exceed 70% of the ex-works price of the product.
4012
Retreated or used pneumatic tyres of rubber;
solid or cushion tyres, tyre treads and tyre flaps, of rubber:
- Retreaded pneumatic, solid or cushion tyres, of
rubber; and
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- Other
Manufacture from materials of any heading, except
those of headings 4011 and 4012; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Ex Chapter 41
Raw hides and skins (other than furskins) and
leather; except for:
4104 to 4106
Tanned or crust hides and skins, without wool or
hair on, whether or not split, but not further prepared; and
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Manufacture from materials of any heading, except
that of the product.
4107,
4112, 4113
Leather further prepared after tanning or
crusting.
Manufacture from materials of any heading, except
that of the product. However, materials of sub-headings 4104.41, 4104.49,
4105.30, 4106.22, 4106.32 and 4106.92 may be used only if a re-tanning
operation of the tanned or crust hides and skins in the dry state takes
place.
Chapter 42
Articles of leather; saddlery and harness; travel
goods, handbags and similar containers; articles of animal gut (other than
silk worm gut).
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Ex Chapter 43
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Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
4302
Tanned or dressed furskins, assembled: (including
heads, tails, paws and other pieces of cuttings), unassembled or assembled
(without the addition of other materials) other than those of heading 4303;
and
Manufacture from materials of any heading, except
that of the product.
4303
Articles of apparel, clothing accessories and
other articles of furskin.
Manufacture from materials of any heading, except
that of the product.
Ex Chapter 44
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Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Ex 4407
Wood sawn or chipped lengthwise, sliced or
peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed;
Planing, sanding or end-jointing.
Ex 4408
Sheets for veneering (including those obtained by
slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced,
and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding
6 mm, planed, sanded or end-jointed;
Splicing, planing, sanding or end-jointing.
Ex 4410 to ex 4413
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Beading or moulding.
Ex 4415
Packing cases, boxes, crates, drums and similar
packings, of wood:
Manufacture from boards not cut to size.
Ex 4418
- builders' joinery and carpentry of wood;
Manufacture from materials of any heading, except
that of the product. However, cellular wood panels, shingles and shakes may
be used.
- beadings and mouldings; and
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Ex 4421
match splints; wooden pegs or pins for footwear.
Manufacture from wood of any heading, except
drawn wood of heading 4409.
Chapter 45
Cork and articles of cork.
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Chapter 46
Manufactures of straw, of esparto or of other
plaiting materials; basketware and wickerwork.
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manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Chapter 47
Pulp of wood or of other fibrous cellulosic
material; recovered (waste and scrap) paper or paperboard.
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Chapter 48
Paper and paperboard; articles of paper pulp, of
paper or of paperboard.
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
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Printed books, newspapers, pictures and other
products of the printing industry; manuscripts, typescripts and plans.
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Ex Chapter 50
Silk; except for:
Manufacture from materials of any heading, except
that of the product.
Ex 5003
Silk waste (including cocoons unsuitable for
reeling, yarn waste and garnetted stock), carded or combed;
Carding or combing of silk waste.
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Silk yarn and yarn spun from silk waste; and
Spinning of natural fibres or extrusion of
man-made fibres accompanied by spinning or twisting3.
5007
Woven fabrics of silk or of silk waste:
Spinning of natural or man-made staple fibres or
extrusion of man-made filament yarn or twisting, in each case accompanied by
weaving;
Weaving accompanied by dyeing;
Yarn dyeing accompanied by weaving; or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resistance processing, permanent
finishing, decatising, impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed 47,5% of the ex-works
price of the product3.
Ex Chapter 51
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Manufacture from materials of any heading, except
that of the product.
5106 to 5110
yarn of wool, of fine or coarse animal hair or of
horsehair; and
Spinning of natural fibres or extrusion of
man-made fibres accompanied by spinning3.
5111 to 5113
woven fabrics of wool, of fine or coarse animal
hair or of horsehair.
Spinning of natural or man-made staple fibres or
extrusion of man-made filament yarn, in each case accompanied by weaving;
weaving accompanied by dyeing or yarn dyeing
accompanied by weaving; or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resistance processing, permanent
finishing, decatising, impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed 47,5% of the ex-works
price of the product3.
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Cotton; except for:
Manufacture from materials of any heading, except
that of the product.
5204 to 5207
yarn and thread of cotton; and
Spinning of natural fibres or extrusion of
man-made fibres accompanied by spinning3.
5208 to 5212
woven fabrics of cotton.
Spinning of natural or man-made staple fibres or
extrusion of man-made filament yarn, in each case accompanied by weaving;
Weaving accompanied by dyeing or by coating;
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Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resistance processing, permanent
finishing, decatising, impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed 47,5% of the ex-works
price of the product3.
Ex Chapter 53
Other vegetable textile fibres; paper yarn and
woven fabrics of paper yarn; except for:
Manufacture from materials of any heading, except
that of the product.
5306 to 5308
yarn of other vegetable textile fibres; paper
yarn; and
Spinning of natural fibres or extrusion of man-made
fibres accompanied by spinning3.
5309 to 5311
woven fabrics of other vegetable textile fibres;
woven fabrics of paper yarn.
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Weaving accompanied by dyeing or by coating;
Yarn dyeing accompanied by weaving; or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resistance processing, permanent
finishing, decatising, impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed 47,5% of the ex-works
price of the product3.
5401 to 5406
yarn, monofilament and thread of man-made
filaments.
Spinning of natural fibres or extrusion of
man-made fibres accompanied by spinning3.
5407 and 5408
Woven fabrics of man-made filament yarn.
Spinning of natural or man-made staple fibres or
extrusion of man-made filament yarn, in each case accompanied by weaving;
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twisting or texturing accompanied by weaving
provided that the value of the non-twisted/non-textured yarns used does not
exceed 47,5% of the ex-works price of the product; or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resistance processing, permanent
finishing, decatising, impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed 47,5% of the ex-works
price of the product3.
5501 to 5507
Man-made staple fibres.
Extrusion of man-made fibres.
5508 to 5511
Yarn and sewing thread of man-made staple fibres.
Spinning of natural fibres or extrusion of
man-made fibres accompanied by spinning3.
5512 to 5516
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Spinning of natural or man-made staple fibres or
extrusion of man-made filament yarn, in each case accompanied by weaving;
Weaving accompanied by dyeing or by coating;
Yarn dyeing accompanied by weaving; or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resistance processing, permanent
finishing, decatising, impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed 47,5% of the ex-works
price of the product3.
Ex Chapter 56
Wadding, felt and non-wovens; special yarns;
twine, cordage, ropes and cables and articles thereof; except for:
Extrusion of man-made fibres accompanied by
spinning or spinning of natural fibres; or
flocking accompanied by dyeing or printing.3
5602
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- needleloom felt; and
Extrusion of man-made fibres accompanied by
fabric formation, However:
- polypropylene filament of heading 5402;
- polypropylene fibres of heading 5503 or 5506;
or
- polypropylene filament tow of heading 5501; of
which the denomination in all cases of a single filament or fibre is less
than 9 decitex, may be used, provided that their total value does not exceed
40% of the ex-works price of the product;
or
fabric formation alone in the case of felt made
from natural fibres.3
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- other;
Extrusion of man-made fibres accompanied by
fabric formation; or
fabric formation alone in the case of other felt
made from natural fibres.3
5603
nonwovens whether or not impregnated, coated,
covered or laminated;
Extrusion of man-made fibres, or use of natural
fibres, accompanied by nonwoven techniques including needle punching.
5604
rubber thread and cord, textile covered; textile
yarn, and strip and the like of heading 5404 or 5405, impregnated, coated,
covered or sheathed with rubber or plastics:
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- rubber thread and cord, textile covered; and
Manufacture from rubber thread or cord, not
textile covered.
- other;
Extrusion of man-made fibres accompanied by
spinning or spinning of natural fibres3.
5605
metallised yarn, whether or not gimped, being
textile yarn, or strip or the like of heading 5404 or 5405, combined with
metal in the form of thread, strip or powder or covered with metal; and
Extrusion of man-made fibres accompanied by
spinning or spinning of natural or man-made staple fibres. 3
5606
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Extrusion of man-made fibres accompanied by
spinning or spinning of natural or man-made staple fibres;
spinning accompanied with flocking; or
flocking accompanied by dyeing.3
Chapter 57
Carpets and other textile floor coverings.
Spinning of natural or man-made staple fibres or
extrusion of man-made filament yarn, in each case accompanied by weaving;
manufacture from coir yarn or sisal yarn or jute
yarn; flocking accompanied by dyeing or by printing; or tufting accompanied
by dyeing or by printing.
Extrusion of man-made fibres accompanied by
non-woven techniques including needle punching.3
However:
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- polypropylene fibres of heading 5503 or 5506,
or
- polypropylene filament tow of heading 5501,
of which the denomination in all cases of a
single filament or fibre is less than 9 decitex, may be used, provided that
their total value does not exceed 40% of the ex-works price of the product.
Jute fabric may be used as a backing.
Ex Chapter 58
Special woven fabrics; tufted textile fabrics;
lace; tapestries; trimmings; and embroidery; except for:
Spinning of natural or man-made staple fibres or extrusion
of man-made filament yarn, in each case accompanied by weaving;
weaving accompanied by dyeing or by flocking or
by coating;
flocking accompanied by dyeing or by printing;
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printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resistance processing, permanent
finishing, decatising, impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed 47,5% of the ex-works
price of the product3.
5805
hand-woven tapestries of the types Gobelins,
Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for
example, petit point, cross stitch), whether or not made up; and
Manufacture from materials of any heading, except
that of the product.
5810
embroidery in the piece, in strips or in motifs.
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
5901
Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer covers of books or the like; tracing
cloth; prepared painting canvas; buckram and similar stiffened textile
fabrics of a kind used for hat foundations.
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flocking accompanied by dyeing or by printing.
5902
Tyre cord fabric of high tenacity yarn of nylon
or other polyamides, polyesters or viscose rayon:
- containing not more than 90% by weight of textile
materials
Weaving.
- Other
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5903
Textile fabrics impregnated, coated, covered or
laminated with plastics, other than those of heading 5902.
Weaving accompanied by dyeing or by coating; or
printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resistance processing, permanent
finishing, decatising, impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed 47,5% of the ex-works
price of the product.
5904
Linoleum, whether or not cut to shape; floor
coverings consisting of a coating or covering applied on a textile backing,
whether or not cut to shape.
Weaving accompanied by dyeing or by coating.3
5905
Textile wall coverings:
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- impregnated, coated, covered or laminated with
rubber, plastics or other materials
Weaving accompanied by dyeing or by coating.
- Other
Spinning of natural or man-made staple fibres or
extrusion of man-made filament yarn, in each case accompanied by weaving;
Weaving accompanied by dyeing or by coating; or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resistance processing, permanent
finishing, decatising, impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed 47,5% of the ex-works
price of the product3.
5906
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- knitted or crocheted fabrics;
Spinning of natural or man-made staple fibres or
extrusion of manmade filament yarn, in each case accompanied by knitting;
knitting accompanied by dyeing or by coating; or
dyeing of yarn of natural fibres accompanied by knitting.3
- other fabrics made of synthetic filament yarn,
containing more than 90% by weight of textile materials; and
Extrusion of man-made fibres accompanied by
weaving.
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Weaving accompanied by dyeing or by coating; or
dyeing of yarn of natural fibres accompanied by weaving.
5907
Textile fabrics otherwise impregnated, coated or
covered; painted canvas being theatrical scenery, studio back-cloths or the
like.
Weaving accompanied by dyeing or by flocking or
by coating;
flocking accompanied by dyeing or by printing; or
printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleaching, mercerising, heat setting,
raising, calendering, shrink resistance processing, permanent finishing,
decatising, impregnating, mending and burling), provided that the value of
the unprinted fabric used does not exceed 47,5% of the ex-works price of the
product. 6
5908
Textile wicks, woven, plaited or knitted, for
lamps, stoves, lighters, candles or the like; incandescent gas mantles and
tubular knitted gas mantle fabric therefor, whether or not impregnated:
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- incandescent gas mantles, impregnated; and
Manufacture from tubular knitted gas-mantle
fabric.
- Other
Manufacture from materials of any heading, except
that of the product.
5909 to 5911
Textile articles of a kind suitable for
industrial use:
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Weaving.
- woven fabrics, of a kind commonly used in
papermaking or other technical uses, felted or not, whether or not
impregnated or coated, tubular or endless with single or multiple warp and/or
weft, or flat woven with multiple warp and/or weft of heading 5911; and
Extrusion of man-made fibres or Spinning of
natural or of man-made staple fibres, in each case accompanied by weaving; or
weaving accompanied by dyeing or by coating.
Only the following fibres may be used:
- coir yarn;
- yarn of polytetrafluoroethylene4;
- yarn, multiple, of polyamide, coated
impregnated or covered with a phenolic resin;
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- yarn of synthetic textile fibres of poly
(p-phenylene terephthalamide);
- glass fibre yarn, coated with phenol resin and
gimped with acrylic yarn4; and
- copolyester monofilaments of a polyester and a
resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid.
- Other
Extrusion of man-made filament yarn or spinning
of natural or man-made staple fibres, accompanied by weaving3; or
weaving accompanied by dyeing or by coating.
Chapter 60
Knitted or crocheted fabrics.
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knitting accompanied by dyeing or by flocking or
by coating;
flocking accompanied by dyeing or by printing;
dyeing of yarn of natural fibres accompanied by
knitting; or
twisting or texturing accompanied by knitting
provided that the value of the non-twisted/non-textured yarns used does not exceed
47,5% of the ex-works price of the product.3
Chapter 61
Articles of apparel and clothing accessories,
knitted or crocheted:
- obtained by sewing together or otherwise
assembling, two or more pieces of knitted or crocheted fabric which have been
either cut to form or obtained directly to form.
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- Other
Spinning of natural or man-made staple fibres or
extrusion of man-made filament yarn, in each case accompanied by knitting
(knitted to shape products); or
dyeing of yarn of natural fibres accompanied by
knitting (knitted to shape products). 3
Ex Chapter 62
Articles of apparel and clothing accessories, not
knitted or crocheted; except for:
Weaving accompanied by making- up (including
cutting); or
making-up preceded by printing accompanied by at
least two preparatory or finishing operations (such as scouring, bleaching,
mercerising, heat setting, raising, calendering, shrink resistance
processing, permanent finishing, decatising, impregnating, mending and
burling), provided that the value of the unprinted fabric used does not
exceed 47,5% of the ex-works price of the product. 3, 5
Ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211
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Weaving accompanied by making- up (including
cutting); or
manufacture from unembroidered fabric, provided
that the value of the unembroidered fabric used does not exceed 40% of the
ex-works price of the product. 5
Ex 6210 and ex 6216
fire-resistant equipment of fabric covered with
foil of aluminised polyester;
Weaving accompanied by making- up (including
cutting); or
coating provided that the value of the uncoated
fabric used does not exceed 40% of the ex-works price of the product accompanied
by making-up (including cutting).5
6213 and 6214
handkerchiefs, shawls, scarves, mufflers,
mantillas, veils and the like:
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- embroidered; and
Weaving accompanied by making-up (including
cutting);
manufacture from unembroidered fabric, provided
that the value of the unembroidered fabric used does not exceed 40% of the
ex-works price of the product5 7; or
making-up preceded by printing accompanied by at
least two preparatory or finishing operations (such as scouring, bleaching,
mercerising, heat setting, raising, calendering, shrink resistance
processing, permanent finishing, decatising, impregnating, mending and
burling), provided that the value of the unprinted fabric used does not
exceed 47,5% of the ex-works price of the product. 3, 5
- other; and
Weaving accompanied by making- up (including
cutting); or
making-up preceded by printing accompanied by at
least two preparatory or finishing operations (such as scouring, bleaching,
mercerising, heat setting, raising, calendering, shrink resistance
processing, permanent finishing, decatising, impregnating, mending and
burling), provided that the value of the unprinted fabric used does not
exceed 47,5% of the ex-works price of the product. 3,5
6217
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- embroidered;
Weaving accompanied by making- up (including
cutting); or
manufacture from unembroidered fabric, provided that
the value of the unembroidered fabric used does not exceed 40% of the
ex-works price of the product. 5
- fire-resistant equipment of fabric covered with
foil of aluminised polyester;
coating provided that the value of the uncoated
fabric used does not exceed 40% of the ex-works price of the product
accompanied by making-up (including cutting).5
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Manufacture from materials of any heading, except
that of the product, and in which the value of all the materials used does
not exceed 40% of the ex-works price of the product.
- other.
Weaving accompanied by making- up (including
cutting).5
Ex Chapter 63
Other made-up textile articles; sets; worn
clothing and worn textile articles; rags; except for:
Manufacture from materials of any heading, except
that of the product.
6301 to 6304
blankets, travelling rugs, bed linen etc.;
curtains etc.; other furnishing articles:
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- of felt, of nonwovens; and
Extrusion of man-made fibres or use of natural fibres
in each case accompanied by non-woven process including needle punching and
making-up (including cutting).3
- other
- - embroidered; and
Weaving or knitting accompanied by making-up
(including cutting); or
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- - other;
Weaving or knitting accompanied by making-up
(including cutting).
6305
sacks and bags, of a kind used for the packing of
goods;
Extrusion of man-made fibres or spinning of
natural and/or man-made staple fibres accompanied by weaving or knitting and
making-up (including cutting). 3
6306
tarpaulins, awnings and sunblinds; tents; sails
for boats, sailboards or landcraft; camping goods:
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- of nonwovens; and
Extrusion of man-made fibres or natural fibres in
each case accompanied by any non-woven techniques including needle punching.
- other;
Weaving accompanied by making-up (including cutting);3,5or
coating provided that the value of the uncoated
fabric used does not exceed 40% of the ex-works price of the product
accompanied by making-up (including cutting).
6307
other made-up articles, including dress patterns;
and
Manufacture in which the value of all the
materials used does not exceed 40% of the ex-works price of the product.
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sets consisting of woven fabric and yarn, whether
or not with accessories, for making up into rugs, tapestries, embroidered
table cloths or serviettes, or similar textile articles, put up in packings
for retail sale.
Each item in the set must satisfy the rule which
would apply to it if it were not included in the set. However,
non-originating articles may be incorporated, provided that their total value
does not exceed 15% of the ex-works price of the set.
Ex Chapter 64
Footwear, gaiters and the like; parts of such
articles; except for:
Manufacture from materials of any heading, except
from assemblies of uppers affixed to inner soles or to other sole components
of heading 6406.
6406
parts of footwear (including uppers whether or
not attached to soles other than outer soles); removable in-soles, heel
cushions and similar articles; gaiters, leggings and similar articles, and
parts thereof.
Manufacture from materials of any heading, except
that of the product.
Chapter 65
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Manufacture from materials of any heading, except
that of the product.
Chapter 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks,
whips, riding-crops, and parts thereof.
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Chapter 67
Prepared feathers and down and articles made of
feathers or of down; artificial flowers; articles of human hair.
Manufacture from materials of any heading, except
that of the product.
Ex Chapter 68
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Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Ex 6803
articles of slate or of agglomerated slate;
Manufacture from worked slate.
Ex 6812
articles of asbestos; articles of mixtures with a
basis of asbestos or of mixtures with a basis of asbestos and magnesium
carbonate; and
Manufacture from materials of any heading.
Ex 6814
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Manufacture from worked mica (including
agglomerated or reconstituted mica).
Chapter 69
Ceramic products.
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
Ex Chapter 70
Glass and glassware, except for:
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
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carboys, bottles, flasks, jars, pots, phials,
ampoules and other containers, of glass, of a kind used for the conveyance or
packing of goods; preserving jars of glass; stoppers, lids and other
closures, of glass;
Manufacture from materials of any heading, except
that of the product; or
cutting of glassware, provided that the total
value of the uncut glassware used does not exceed 50% of the ex-works price
of the product.
glassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similar purposes (other than that of
heading 7010 or 7018); and
Manufacture from materials of any heading, except
that of the product;
cutting of glassware, provided that the total
value of the uncut glassware used does not exceed 50% of the ex-works price
of the product; or
hand-decoration (except silk-screen printing) of hand-blown
glassware, provided that the total value of the hand-blown glassware used
does not exceed 50% of the ex-works price of the product.
7019
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Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
Ex Chapter 71
Natural or cultured pearls, precious or
semi-precious stones, precious metals, metals clad with precious metal, and
articles thereof; imitation jewellery; coin, except for:
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
7106, 7108 and 7110
precious metals:
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- Unwrought; and
Manufacture from materials of any heading, except
those of headings 7106, 7108 and 7110;
electrolytic, thermal or chemical separation of
precious metals of heading 7106, 7108 or 7110; or
fusion or alloying of precious metals of heading
7106, 7108 or 7110 with each other or with base metals.
- semi- manufactured or in powder form; and
Manufacture from unwrought precious metals.
7117
Imitation jewellery.
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manufacture from base metal parts, not plated or
covered with precious metals, provided that the value of all the materials
used does not exceed 50% of the ex-works price of the product.
Ex Chapter 72
Iron and steel; except for:
Manufacture from materials of any heading, except
that of the product.
7207
semi-finished products of iron or non-alloy
steel;
Manufacture from materials of heading 7201, 7202,
7203, 7204 or 7205.
7208 to 7214
flat- rolled products, bars and rods of iron or
non-alloy steel;
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7215 and 7216
other bars and rods of iron or non-alloy steel;
Angles, shapes and sections of iron or non-alloy
steel.
Manufacture from materials of any heading, except
those of headings 7206 and 7207; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
7217
Wire of iron or non-alloy steel;
Manufacture from semi-finished materials of
heading 7207.
7218.91 and 7218.99
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Manufacture from materials of heading 7201, 7202,
7203, 7204 or 7205 or subheading 7218.10.
7219 to 7222
flat-rolled products, bars and rods, angles,
shapes and sections of stainless steel;
Manufacture from ingots or other primary forms or
semi-finished materials of heading 7218.
7223
wire of stainless steel;
Manufacture from semi-finished materials of
heading 7218.
7224.90
other semi-finished products of alloy steel;
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7225 to 7228
flat-rolled products, hot-rolled bars and rods,
in irregularly wound coils; angles, shapes and sections, of other alloy
steel; hollow drill bars and rods, of alloy or non-alloy steel; and
Manufacture from ingots or other primary forms or
semi-finished materials of heading 7206, 7207, 7218 or 7224.
7229
wire of other alloy-steel.
Manufacture from semi-finished materials of
heading 7224.
Ex Chapter 73
Articles of iron or steel; except for:
Manufacture from materials of any heading, except
that of the product.
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sheet piling;
Manufacture from materials of heading 7206.
7302
railway or tramway track construction material of
iron or steel, the following: rails, check-rails and rack rails, switch
blades, crossing frogs, point rods and other crossing pieces, sleepers
(cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates),
rail clips, bedplates, ties and other material specialised for jointing or
fixing rails;
Manufacture from materials of heading 7206.
7304 and 7305
tubes, pipes and hollow profiles, of iron (other
than cast iron) or steel;
other tubes and pipes (for example, welded,
riveted or similarly closed), having circular cross-sections, the external
diameter of which exceeds 406,4 mm, of iron or steel.
Manufacture from materials of heading 7206, 7207,
7208, 7209, 7210, 7212, 7218, 7219, 7220 or 7224.
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other tubes, pipes and hollow profiles (for
example, open seam or welded, riveted or similarly closed), of iron or steel;
Manufacture from materials of any Chapter except
that of the product.
Ex 7307
tube or pipe fittings of stainless steel (ISO No.
X5CrNiMo 1712), consisting of several parts; and
Turning, drilling, reaming, threading, deburring
and sandblasting of forged blanks, provided that the total value of the
forged blanks used does not exceed 35% of the ex-works price of the product.
7308
Structures (excluding prefabricated buildings of
heading 9406) and parts of structures (for example, bridges and
bridge-sections, lockgates, towers, lattice masts, roofs, roofing frameworks,
doors and windows and their frames and thresholds for doors, shutters,
balustrades, pillars and columns), of iron or steel; plates, rods, angles,
shapes, sections, tubes and the like, prepared for use in structures, of iron
or steel.
Manufacture from materials of any heading, except
that of the product. However, welded angles, shapes and sections of heading
7301 may not be used.
Ex Chapter 74
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Manufacture from materials of any heading, except
that of the product.
7408
copper wire; and
Manufacture from materials of any heading, except
that of the product and heading 7407.
7413
stranded wire, cables, plaited bands and the
like, of copper; not electrically insulated.
Manufacture from materials of any heading, except
that of the product and heading 7408.
Chapter 75
Nickel and articles thereof.
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Ex Chapter 76
Aluminum and articles thereof, except for:
Manufacture from materials of any heading, except
that of the product.
7601
unwrought aluminum;
Manufacture from materials of any heading.
7605
aluminum wire;
Manufacture from materials of any heading, except
that of the product and heading 7604.
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aluminum foil (whether or not printed or backed
with paper, paperboard, plastics or similar backing materials) of a thickness
(excluding any backing) not exceeding 0,2 mm; and
Manufacture from materials of any heading, except
that of the product and heading 7606.
7614
stranded wire, cables, plaited bands and the
like, of aluminium, not electrically insulated.
Manufacture from materials of any heading, except
that of the product and heading 7605.
Chapter 78
Lead and articles thereof.
Manufacture from materials of any heading, except
that of the product.
Chapter 79
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Manufacture from materials of any heading, except
that of the product.
Ex Chapter 80
Tin and articles thereof, except:
Manufacture from materials of any heading, except
that of the product.
8007
other articles of tin.
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Chapter 81
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Manufacture from materials of any heading.
Ex Chapter 82
Tools, implements, cutlery, spoons and forks, of
base metal; parts thereof of base metal; except for:
Manufacture from materials of any heading, except
that of the product; or manufacture in which the value of all the materials
used does not exceed 70% of the ex-works price of the product.
8206
tools of two or more of the headings 8202 to
8205, put up in sets for retail sale.
Manufacture from materials of any heading, except
those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may
be incorporated into the set, provided that their total value does not exceed
15% of the ex-works price of the set.
Chapter 83
Miscellaneous articles of base metal.
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manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Ex Chapter 84
Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof; except for:
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
8401
nuclear reactors; fuel elements (cartridges),
non-irradiated, for nuclear reactors; machinery and apparatus for isotopic
separation;
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
8407
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manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
8408
compression-ignition internal combustion piston
engines (diesel or semi-diesel engines);
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
8419
machinery, plant or laboratory equipment, whether
or not electrically heated (excluding furnaces, ovens and other equipment of
heading 8514), for the treatment of materials by a process involving a change
of temperature such as heating, cooking, roasting, distilling, rectifying,
sterilising, pasteurising, steaming, drying, evaporating, vaporising,
condensing or cooling, other than machinery or plant of a kind used for domestic
purposes; instantaneous or storage water heaters, non-electric;
Manufacture from materials of any subheading,
except that of the product.
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
8427
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manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
8443.31
machines which perform two or more functions of
printing, copying or facsimile transmission, capable of connecting to an
automatic data-processing machine or to a network;
Manufacture from materials of any subheading,
except that of the product.
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
8481
taps, cocks, valves and similar appliances for
pipes, boiler shells, tanks, vats or the like, including pressure-reducing
valves and thermostatically controlled valves; and
Manufacture from materials of any subheading,
except that of the product.
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
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ball or roller bearings.
manufacture in which the value of all the
materials used does not exceed 40% of the ex-works price of the product.
Ex Chapter 85
Electrical machinery and equipment and parts
thereof; sound recorders and reproducers, television image and sound
recorders and reproducers, and parts and accessories of such articles; except
for:
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
8501,8502
electric motors and generators; electric
generating sets and rotary converters;
Manufacture from materials of any heading, except
that of the product and of heading 8503; or
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8513
portable electric lamps designed to function by
their own source of energy (for example, dry batteries, accumulators,
magnetos), other than lighting equipment of heading 8512;
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
8519
sound recording and sound reproducing apparatus;
Manufacture from materials of any heading, except
that of the product and of heading 8522; or
manufacture in which the value of all the
materials used does not exceed 40% of the ex-works price of the product.
8521
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Manufacture from materials of any heading, except
that of the product and of heading 8522; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
8523
discs, tapes, solid-state non-volatile storage
devices, "smart cards" and other media for the recording of sound
or of other phenomena, whether or not recorded, including matrices and
masters for the production of discs, but excluding products of Chapter 37;
Manufacture from materials of any heading, except
that of the product; or manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price of the product.
8525
transmission apparatus for radio-broadcasting or
television, whether or not incorporating reception apparatus or sound
recording or reproducing apparatus; television cameras, digital cameras and
video camera recorders;
Manufacture from materials of any heading, except
that of the product and of heading 8529; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
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radar apparatus, radio navigational aid apparatus
and radio remote control apparatus;
Manufacture from materials of any heading, except
that of the product and of heading 8529; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
8527
reception apparatus for radio-broadcasting,
whether or not combined, in the same housing, with sound recording or
reproducing apparatus or a clock;
Manufacture from materials of any heading, except
that of the product and of heading 8529; or
manufacture in which the value of all the
materials used does not exceed 40% of the ex-works price of the product.
8528
Monitors and projectors, not incorporating
television reception apparatus; reception apparatus for television, whether
or not incorporating radio- broadcast receivers or sound or video recording
or reproducing apparatus;
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manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
8535 to 8537
electrical apparatus for switching or protecting electrical
circuits, or for making connections to or in electrical circuits; connectors
for optical fibres, optical fibre bundles or cables; boards, panels,
consoles, desks, cabinets and other bases, for electric control or the
distribution of electricity;
Manufacture from materials of any heading, except
that of the product and of heading 8538; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
8539
electric filament or discharge lamps, including
sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps;
Manufacture from materials of any subheading,
except that of the product.
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
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insulated (including enamelled or anodised) wire,
cable (including coaxial cable) and other insulated electric conductors,
whether or not fitted with connectors; optical fibre cables, made up of individually
sheathed fibres, whether or not assembled with electric conductors or fitted
with connectors;
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
8545
carbon electrodes, carbon brushes, lamp carbons,
battery carbons and other articles of graphite or other carbon, with or
without metal, of a kind used for electrical purposes;
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
8546
Electrical insulators of any material;
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
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insulating fittings for electrical machines,
appliances or equipment, being fittings wholly of insulating materials apart
from any minor components of metal (for example, threaded sockets)
incorporated during moulding solely for purposes of assembly, other than insulators
of heading 8546; electrical conduit tubing and joints therefor, of base metal
lined with insulating material; and
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
8548
waste and scrap of primary cells, primary
batteries and electric accumulators; spent primary cells, spent primary
batteries and spent electric accumulators; electrical parts of machinery or
apparatus, not specified or included elsewhere in this Chapter.
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
Chapter 86
Railway or tramway locomotives, rolling-stock and
parts thereof; railway or tramway track fixtures and fittings and parts
thereof; mechanical (including electro-mechanical) traffic signalling
equipment of all kinds.
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Ex Chapter 87
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manufacture in which the value of all the
materials used does not exceed 45% of the ex-works price of the product.
8711
motorcycles (including mopeds) and cycles fitted
with an auxiliary motor, with or without side-cars, side-cars; and
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
8714
parts and accessories of vehicles of headings
8711 to 8713.
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
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Aircraft, spacecraft, and parts thereof; except
for:
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Ex 8804
rotochutes.
Manufacture from materials of any heading,
including other materials of heading 8804; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Chapter 89
Ships, boats and floating structures.
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manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Ex Chapter 90
Optical photographic, cinematographic, measuring,
checking, precision, medical or surgical instruments and apparatus; parts and
accessories thereof, except for:
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
9001.50
Spectacle lenses of materials other than glass;
and
Manufacture from materials of any heading, except
that of the product;
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product; or
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- surfacing of the semi-finished lens into a
finished ophthalmic lens with optical corrective power meant to be mounted on
a pair of spectacles; or
- coating of the lens to appropriated treatments
to improve vision and ensure protection of the wearer.7
9002
lenses, prisms, mirrors and other optical
elements, of any material, mounted, being parts of or fittings for
instruments or apparatus, other than such elements of glass not optically
worked.
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
Chapter 91
Clocks and watches and parts thereof.
manufacture in which the value of all the materials
used does not exceed 70% of the ex-works price of the product.
Chapter 92
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manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Chapter 93
Arms and ammunition; parts and accessories
thereof.
manufacture in which the value of all the
materials used does not exceed 50% of the ex-works price of the product.
Chapter 94
Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed furnishings; lamps and lighting
fittings, not elsewhere specified or included; illuminated signs, illuminated
name-plates and the like; prefabricated buildings.
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Ex Chapter 95
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Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
Ex 9506
golf clubs and parts thereof.
Manufacture from materials of any heading, except
that of the product. However, roughly-shaped blocks for making golf-club
heads may be used.
Ex Chapter 96
Miscellaneous manufactured articles, except for:
Manufacture from materials of any heading, except
that of the product; or
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
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brooms, brushes (including brushes constituting
parts of machines, appliances or vehicles), hand-operated mechanical floor
sweepers, not motorized, mops and feather dusters; prepared knots and tufts
for broom or brush making; paint pads and rollers, squeegees (other than
roller squeegees);
manufacture in which the value of all the
materials used does not exceed 70% of the ex-works price of the product.
9605
travel sets for personal toilet, sewing or shoe
or clothes cleaning;
Each item in the set must satisfy the rule which
would apply to it if it were not included in the set. However,
non-originating articles may be incorporated, provided that their total value
does not exceed 15% of the ex-works price of the set.
9608
ball-point pens; felt-tipped and other
porous-tipped pens and markers; fountain pens, stylograph pens and other
pens; duplicating stylos; propelling or sliding pencils; pen-holders,
pencil-holders and similar holders; parts (including caps and clips) of the
foregoing articles, other than those of heading 9609;
Manufacture from materials of any heading, except
that of the product. However, nibs or nib-points of the same heading as the
product may be used. 8
9613.20
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Manufacture in which the total value of the
materials of heading 9613 used does not exceed 30% of the ex-works price of
the product.
9614
Smoking pipes (including pipe bowls) and cigar or
cigarette holders, and parts thereof.
Manufacture from materials of any heading.
Chapter 97
Works of art, collectors' pieces and antiques.
Manufacture from materials of any heading, except
that of the product.
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1 For the special conditions relating to
“specific processes”, see Clauses 1 and 3, Note 8 of Annex I to this Circular.
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3 For special conditions relating to
products made of a mixture of textile materials, see Note 6 of Annex I to this
Circular.
4 The use of this material is restricted
to the manufacture of woven fabrics of a kind used in the paper-making
machinery.
5 See Note 7 of Annex I to this
Circular.
6 For knitted or crocheted articles, not
elastic or rubberised, obtained by sewing or assembling pieces of knitted or
crocheted fabrics (cut out or knitted directly to shape), see Note 7 of Annex I
to this Circular.
7 Coatings treatments will provide the
lens key properties in terms of improved vision (for example: prevention of
breakage and scratches, antismudge, anti-dust, anti-fog or water repellent
functions) and health protection (for example: protection from visible light
through photo-chromic properties, reduction of ultra-violet direct and indirect
exposure, or prevention of harmful effects linked to high-energy blue light).
1 The Circular No. 41/2022/TT-BCT
providing amendments to the Circular No. 11/2020/TT-BCT dated June 15, 2020 of
the Minister of Industry and Trade of Vietnam prescribing rules of origin under
the EU-Vietnam Free Trade Agreement is promulgated pursuant to:
“The Law on promulgation of legislative
documents;
The Law on amendments to the Law on promulgation
of legislative documents;
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The Government’s Decree No. 154/2020/ND-CP dated
December 31, 2020 providing amendments to the Government’s Decree No. 34/2016/ND-CP
dated May 14, 2016 providing guidelines for implementation of the Law on
promulgation of legislative documents, coming into force from January 01, 2021;
The Government’s Decree No. 96/2022/ND-CP dated
November 29, 2022 defining the functions, tasks, powers and organizational
structure of the Ministry of Industry and Trade of Vietnam;
The Government’s Decree No. 31/2018/ND-CP dated
March 08, 2018 providing guidelines for implementation of the Law on Foreign
Trade Management regarding origin of goods;
At the request of the Director of the Agency of
Foreign Trade;”
2 This Annex is amended according to
Article 1 of the Circular No. 41/2022/TT-BCT providing amendments to the
Circular No. 11/2020/TT-BCT dated June 15, 2020 of the Minister of Industry and
Trade of Vietnam prescribing rules of origin under the EU-Vietnam Free Trade
Agreement, coming into force from February 20, 2023.
3 Article 2 of the Circular No.
41/2022/TT-BCT providing amendments to the Circular No. 11/2020/TT-BCT dated
June 15, 2020 of the Minister of Industry and Trade of Vietnam prescribing
rules of origin under the EU-Vietnam Free Trade Agreement, coming into force
from February 20, 2023, introduces the following provisions:
“Article 2. Implementation
1. This Circular comes into force from February
20, 2023.
2. The Decision No. 1949/QD-BCT dated July 24,
2020 of the Minister of Industry and Trade of Vietnam providing amendments to
the Circular No. 11/2020/TT-BCT is abrogated./.”
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5 The phrase “hoặc kéo từ sợi filament
nhân tạo” in column 3 (Required Working or Processing) of HS headings 5309
to 5311 Article 2 is replaced with the phrase “hoặc đùn thành sợi filament
nhân tạo” according to Clause 1 Article 1 of the Circular No.
41/2022/TT-BCT providing amendments to the Circular No. 11/2020/TT-BCT dated
June 15, 2020 of the Minister of Industry and Trade of Vietnam prescribing
rules of origin under the EU-Vietnam Free Trade Agreement, coming into force
from February 20, 2023.
6 This footnote is abrogated according to
Clause 2 Article 1 of the Circular No. 41/2022/TT-BCT providing
amendments to the Circular No. 11/2020/TT-BCT dated June 15, 2020 of the
Minister of Industry and Trade of Vietnam prescribing rules of origin under the
EU-Vietnam Free Trade Agreement, coming into force from February 20, 2023.
7 This footnote is added according to
Clause 3 Article 1 of the Circular No. 41/2022/TT-BCT providing
amendments to the Circular No. 11/2020/TT-BCT dated June 15, 2020 of the
Minister of Industry and Trade of Vietnam prescribing rules of origin under the
EU-Vietnam Free Trade Agreement, coming into force from February 20, 2023.
8 The phrase “ngòi bút và bi ngòi cùng
Phân nhóm với sản phẩm có thể được sử dụng” (“nibs or nib-points of the same
Subheading as the product may be used”) in column 3 (Required Working or
Processing of HS heading 9608) is replaced with the phrase “ngòi bút và bi ngòi
cùng Nhóm với sản phẩm có thể được sử dụng” (“nibs or nib-points of the same
heading as the product may be used”) according to Clause 4 Article 1 of the
Circular No. 41/2022/TT-BCT providing amendments to the Circular No.
11/2020/TT-BCT dated June 15, 2020 of the Minister of Industry and Trade of
Vietnam prescribing rules of origin under the EU-Vietnam Free Trade Agreement,
coming into force from February 20, 2023.