The General Department of Customs has issued Official Letter 5575 / TCHQ-GSQL on proof of origin of goods in the EVFTA Agreement.
While waiting for the promulgation of the Decree on preferential export tariff and special preferential import tariff schedule to implement the EVFTA Agreement, to ensure the compliance with the commitments of the Agreement, the General Department of Customs has instructed as follows:
1. For imported customs declarations registered from August 1, 2020, if customs declarants submit proof of origin issued from August 1, 2020, customs offices guide the customs declarant to declare information on proof of origin on the customs declaration in accordance with Article 5 of Circular No. 38/2018 / TT-BTC (amended and supplemented in Circular No. 62 / 2019 / TT-BTC) and receive in accordance with regulations.
2. Regarding the application of the EU self-certification mechanism in the EVFTA Agreement, according to the official announcement of the EC in Official Letter No. Ares (2020) 1982973, the EU will apply the origin certification mechanism as prescribed in around 1 (c), Article 15, Protocol 1 of the EVFTA Agreement, in particular self-certification of origin under the REX system. This regulation is guided in Clause 1 (c), Article 19, Circular No. 11/2020 / TT-BCT on rules of origin in the EVFTA Agreement.
The EU concurrently announces that it does not apply the certification of origin mechanism specified in paragraph 1 (a) and paragraph 1 (b) of Article 15, Protocol 1 of the EVFTA Agreement (guided in paragraph 1 (a)). and 1 (b) Article 19 of Circular No. 11/2020 / TT-BCT).
With this announcement of the EC, Vietnam will give preferential treatment to EU-originating consignments on the basis of self-certification of origin issued by the exporter who has registered for the REX code or by any other. Which exporters certify shipments worth not more than 6,000 euros.
Information about the EU REX system at the following links:
-https: //ec.europa.eu/taxation_customs/business/calculation-customs-duties/rules-origin/general-aspects-preferential-origin/arrangements-list/generalised-system-preferences/the_register_exporter_system_en
https://ec.europa.eu/taxation_customs/sites/taxation/files/registered_exporter_system_rex_-_guidance_document_v1_en.pdf
3. The time of submission of proof of origin in the framework of the EVFTA Agreement is specified in Article 7 of Circular No. 38/2018 / TT-BTC (Amending Circular No. 62/2019 / TT- BTC).
During the Covid-19 epidemic period, comply with the provisions of Circular No. 47/2020 / TT-BTC guiding the deadline for submission of proof of origin, forms of submission of proof of origin for goods. import.

Source: Ministry of Finance (General Department of Customs)