a) They are included in the special preferential import tariff specified in Appendix II issued together with this Decree;

    b) They are imported into Vietnam from:

    – Territories of European Union member states specified in Appendix III issued together with this Decree;

    – The United Kingdom of Great Britain and Northern Ireland;

    – The Principality of Andorra; the Republic of San Marino; and

    – The Socialist Republic of Vietnam (goods imported from a non-tariff zone into the domestic market).

    c) They satisfy the rules of origin and have proof of origin in accordance with the EVFTA.”

Regarding proof of origin under the EVFTA, Clause 1, Article 19 of Circular 11/2020/TT-BCT dated June 15, 2020 providing the Rules of Origin under the Free Trade Agreement between Vietnam and the European Union states:

“1. Goods originating in the European Union and imported into Vietnam are eligible for EVFTA tariff preferences upon submission of one of the following proofs of origin:

    a) A C/O issued in accordance with Articles 20 through 23 of this Circular.

    b) An origin declaration in accordance with Article 24 of this Circular, made out by an exporter eligible under European Union regulations for consignments of any value; or by any exporter for consignments not exceeding EUR 6,000 (six thousand euros).

    c) An origin declaration made out by an exporter registered in an electronic database in accordance with European Union regulations and notified to Vietnam. The notification may include provisions under which the European Union ceases to apply Points a and b of this Clause.”

On August 21, 2020, the General Department of Customs issued Official Letter No. 5575/TCHQ-GSQL implementing Official Letter No. 6123/BCT-XNK dated August 18, 2020 of the Ministry of Industry and Trade concerning the European Commission’s official notification in Note Ares(2020) 1982973: the European Union would apply the origin-certification mechanism specified in Clause 1(c), Article 15, Protocol 1 of the EVFTA, namely self-certification of origin through the REX (Registered Exporter System). This provision is guided by Clause 1(c), Article 19 of Circular No. 11/2020/TT-BCT dated June 15, 2020 of the Minister of Industry and Trade on Rules of Origin under the EVFTA. The EU also notified that it would not apply the origin-certification mechanisms specified in Clause 1(a) and Clause 1(b), Article 15, Protocol 1 of the EVFTA (guided by Clause 1(a) and Clause 1(b), Article 19 of Circular No. 11/2020/TT-BCT).

Accordingly, where an enterprise presents an EUR.1 proof of origin specified at Point a, Clause 1, Article 19 of Circular 11/2020/TT-BCT dated June 15, 2020, it does not yet satisfy the conditions for application of the special preferential import tariff under the EVFTA in accordance with the European Union’s official notification.