Circular No. 02/2021/TT-BCT

CIRCULAR

CIRCULAR PROVIDING RULES OF ORIGIN UNDER THE FREE TRADE AGREEMENT BETWEEN VIET NAM AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND

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;

Pursuant to the Government's Decree No. 31/2018/ND-CP dated March 8, 2018 detailing the Law on Foreign Trade Management regarding origin of goods;

In implementation of the Free Trade Agreement between Viet Nam and the United Kingdom of Great Britain and Northern Ireland, signed on December 29, 2020 in London, the United Kingdom;

At the proposal of the Director General of the Import-Export Department;

The Minister of Industry and Trade hereby promulgates the Circular providing Rules of Origin under the Free Trade Agreement between Viet Nam and the United Kingdom of Great Britain and Northern Ireland.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides the Rules of Origin under the Free Trade Agreement between Viet Nam and the United Kingdom of Great Britain and Northern Ireland (UKVFTA).

Article 2. Subjects of application

This Circular applies to:

1. Certificate of Origin (C/O) issuing authorities and organizations.

2. Traders.

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

Article 3. Interpretation of terms

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

1. “Chapter”, “Heading” and “Subheading” mean the Chapters (2 digits), Headings (4 digits) and Subheadings (6 digits) used in the Harmonized Commodity Description and Coding System (hereinafter referred to as the “Harmonized System” or “HS”).

2. “Classified” means the classification of a good 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 an individual or organization located in the exporting Party, exporting goods to the other Party, who is able to prove the origin of the goods. The exporter may be the producer or the person carrying out the export formalities. The exporter is not necessarily the seller who issues the invoice for the consignment (third-party invoicing). The seller may be located in the territory of a country which is not a party to the UKVFTA.

6. The United Kingdom of Great Britain and Northern Ireland is hereinafter referred to as the United Kingdom.

7. “Ex-works price” means:

a) The price of the goods paid to the producer who carried out the last working or processing, provided that such price includes the value of all the materials used and all other costs incurred in the production, minus any internal taxes which are, or may be, repaid when the final product is exported.

b) Where the ex-works price does not fully reflect all costs actually incurred in the production in Viet Nam or the United Kingdom, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the final product is exported.

c) Where the last working or production has been subcontracted by a trader to another producer, the term “producer” in this Clause means the trader who subcontracted the working or production.

8. “Material” includes any ingredient, raw material, component, part or any other item used in the production of a product.

9. “Product” means the product being produced, including a product intended for later use in another production operation.

10. “Goods” includes both materials and products.

11. “Production” means any operation to obtain a product, including working, manufacturing, processing or assembly.

12. “Identical and interchangeable materials” means materials of the same kind and commercial quality, possessing the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product.

13. “Non-originating goods” or “non-originating materials” means goods or materials that do not satisfy the rules of origin provided in this Circular.

14. “Originating goods” or “originating materials” means goods or materials that satisfy the rules of origin provided in this Circular.

15. “Territory” includes territorial waters.

16. “Value of materials” means the customs value at the time of importation of the non-originating materials used, or the purchase price of the materials in Viet Nam or in the United Kingdom where this value cannot be determined at the time of importation.

17. EU means the European Union.

Article 4. Provisions on certification and verification of origin of goods in Viet Nam

1. Issued together with this Circular are the following Appendices:

a) Appendix I: Introductory notes to the Product Specific Rules set out in Appendix II.

b) Appendix II: Product Specific Rules.

c) Appendix III: Fishery materials eligible for cumulation.

d) Appendix IV: Fishery products eligible for cumulation.

dd) Appendix V: Textile and garment products eligible for cumulation.

e) Appendix VI: Specimen of the Movement Certificate EUR.1.

g) Appendix VII: Text of the exporter's origin declaration.

h) Appendix VIII: List of authorities and organizations issuing the Movement Certificate EUR.1 under the UKVFTA.

2. The list of Viet Nam's C/O issuing authorities and organizations under the UKVFTA is updated on the electronic origin certification and management system of the Ministry of Industry and Trade at www.ecosys.gov.vn. Viet Nam's C/O issuing authorities and organizations under the UKVFTA shall register their specimen seals and update these specimen seals in accordance with the guidance of the Ministry of Industry and Trade.

3. The procedures for certification and verification of origin of goods shall comply with the Government's Decree No. 31/2018/ND-CP dated March 8, 2018 detailing the Law on Foreign Trade Management regarding origin of goods, other provisions of law on origin of goods and the provisions of this Circular.

Chapter II

DETERMINATION OF ORIGIN OF GOODS

Article 5. Originating goods

Goods shall be considered as originating where:

1. The goods are wholly obtained in a Party in accordance with Article 6 of this Circular.

2. The goods are not wholly obtained in a Party from non-originating materials, provided that such materials have undergone sufficient working or processing in accordance with Article 7 of this Circular.

Article 6. Wholly obtained goods

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

a) Mineral products extracted from the soil or from the seabed of the Party.

b) Plants and plant products grown and harvested or gathered in the Party.

c) Live animals born and raised in the Party.

d) Products from live animals raised in the Party.

dd) Products obtained from slaughtered animals born and raised in the Party.

e) Products obtained by hunting or fishing conducted in the Party.

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

h) Products of sea fishing and other products taken from outside the territorial waters by vessels of the Party.

i) Products made on board factory ships of the Party exclusively from the products referred to at Point h of this Clause.

k) Used articles collected in the Party fit only for the recovery of raw materials.

l) Waste and scrap resulting from production operations conducted in the Party.

m) Products extracted from the seabed or below the seabed which is situated outside the territorial waters but where the Party has exclusive economic rights.

n) Goods produced in the Party exclusively from the products specified at Point a through Point m of this Clause.

2. The terms “plants and plant products” at Point b Clause 1 of this Article include plants, flowers, fruits, vegetables, seaweeds and fungi.

3. The terms “vessels of the Party” and “factory ships of the Party” referred to at Point h and Point i Clause 1 of this Article shall apply only to vessels and factory ships that satisfy one of the following conditions:

a) They are registered in and fly the flag of Viet Nam or the United Kingdom or an EU Member State, and at least 50% is owned by individuals of a Party or an EU Member State.

b) They are registered in and fly the flag of Viet Nam or the United Kingdom or an EU Member State, and are owned by a legal person which is a State or private entity of one of the Parties in which at least 50% is owned by Viet Nam or the United Kingdom or an EU Member State.

Article 7. Goods not wholly obtained

1. For the purposes of Clause 2 Article 5 of this Circular, goods not wholly obtained shall be considered as having undergone sufficient working or processing where they satisfy the Product Specific Rules set out in Appendix II issued together with this Circular.

2. As regards the materials used in the production of a product or goods:

a) The Product Specific Rules referred to in Clause 1 of this Article apply only to non-originating materials.

b) Where a product having acquired originating status in accordance with Appendix II issued together with this Circular is subsequently used as a material in the production of another product, the origin criteria of that other product shall not apply to the product used as a material and shall not apply to the non-originating materials which may have been used in the production of the product used as a material.

Article 8. Tolerance for materials failing to satisfy the origin criteria

1. Where the requirements of Clause 1 Article 7 of this Circular are not met, and subject to Clauses 2 and 3 of this Article, non-originating materials may nevertheless be used provided that their total value or net weight does not exceed:

a) 10% of the ex-works price or of the weight of the product, for products falling within Chapter 2 and Chapters 4 through 24 of the Harmonized System, except processed fishery products falling within Chapter 16 of the Harmonized System.

b) 10% of the ex-works price of the product, for other products, except products falling within Chapters 50 through 63 of the Harmonized System.

c) The tolerance for products falling within Chapters 50 through 63 of the Harmonized System shall be applied in accordance with Note 6 and Note 7 of Appendix I issued together with this Circular.

2. The application of Clause 1 of this Article shall not allow the value or weight of non-originating materials to exceed the maximum percentage specified in Appendix II issued together with this Circular.

3. Clauses 1 and 2 of this Article shall not apply to goods wholly obtained in accordance with Article 6 of this Circular.

4. Without prejudice to the application of Article 10 and Clause 2 Article 11 of this Circular, the tolerance provided in Clauses 1 and 2 of this Article shall apply to materials used in the production of a product for which, in accordance with Appendix II issued together with this Circular, such materials must be wholly obtained.

Article 9. Cumulation

1. Goods shall be considered as originating in the exporting Party where they are produced from materials originating in the other Party or in the EU, provided that the working or processing carried out in the exporting Party goes beyond the minimal operations and processes provided in Article 10 of this Circular.

2. For the purposes of Clause 1 of this Article, the origin of the materials shall be determined in accordance with the rules of origin of this Agreement.

3. Notwithstanding Article 5 of this Circular, working or processing carried out in the EU shall be considered as having been carried out in the United Kingdom where the goods obtained in the EU undergo further working or processing in the United Kingdom, provided that the working or processing carried out in the United Kingdom goes beyond the minimal operations and processes provided in Article 10 of this Circular.

4. For the purposes of Clause 1 of this Article, the origin of materials exported from the EU to a Party for use in subsequent working or production shall be evidenced by a proof of origin as if those materials were exported directly to that Party.

5. The cumulation of origin involving the EU provided in this Article may be applied only where the EU whose materials are involved in the cumulation of origin and the Party applying the cumulation of origin have arrangements on administrative cooperation to ensure the implementation of this Article.

6. Materials listed in Appendix III issued together with this Circular which originate in an ASEAN country that has concluded a trade agreement with the United Kingdom in conformity with Article XXIV of GATT 1994 shall be considered as materials originating in Viet Nam where they are incorporated in the working or production of a product listed in Appendix IV issued together with this Circular.

7. For the purposes of Clause 6 of this Article, the origin of the materials shall be determined in accordance with the rules of origin under the trade agreements of the United Kingdom with those ASEAN countries.

8. For the purposes of Clause 6 of this Article, the origin of materials exported from an ASEAN country to Viet Nam for use in subsequent working or production shall be evidenced by a proof of origin as if those materials were exported directly to the United Kingdom.

9. The cumulation of origin provided in Clauses 6, 7 and 8 of this Article may be applied only where:

a) The ASEAN countries whose materials are involved in the cumulation of origin have undertaken to comply with the provisions of the UKVFTA and to provide administrative cooperation between those countries and the United Kingdom to ensure the implementation of the UKVFTA.

b) The undertaking to implement Point a of this Clause has been notified to the United Kingdom.

c) The preferential duty rate applied by the United Kingdom to the products specified in Appendix IV issued together with this Circular is higher than or equal to the preferential duty rate granted to the countries involved in the cumulation of origin.

10. A proof of origin issued for the purposes of Clause 6 of this Article shall clearly state: “Application of Article 3(6) of the Protocol 1 to the Viet Nam - UK FTA”.

11. Fabric originating in the Republic of Korea shall be considered as originating in Viet Nam where it is used as a material for working or production in Viet Nam of the products listed in Appendix V issued together with this Circular, provided that such fabric material undergoes working or processing in Viet Nam that goes beyond the minimal operations and processes provided in Article 10 of this Circular.

12. For the purposes of Clause 11 of this Article, the origin of the fabric material shall be determined in accordance with the rules of origin under the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Korea, signed in London on August 22, 2019, except for the rules set out in Appendix II (a) to the Protocol on rules of origin attached to that Agreement.

13. For the purposes of Clause 11 of this Article, the origin of fabric material exported from the Republic of Korea to Viet Nam for use in subsequent production or working shall be evidenced by a proof of origin as if that fabric material were exported directly to the United Kingdom.

14. The cumulation of origin provided in Clauses 11, 12 and 13 of this Article shall apply on the condition that the Republic of Korea and Viet Nam jointly implement and notify the United Kingdom of their compliance with the rules of cumulation of origin and of the administrative cooperation to ensure the implementation of the UKVFTA.

15. A proof of origin issued for the purposes of Clause 7 of this Article shall clearly state: “Application of Article 3(11) of Protocol 1 to the Viet Nam - UK FTA”.

16. The cumulation applicable to materials originating in a country which is not a party to the UKVFTA as provided in this Article shall be implemented in accordance with the guidance of the Ministry of Industry and Trade.

Article 10. Minimal operations and processes

1. The following operations and processes, when carried out individually or in combination with each other, shall be considered as minimal and shall not be taken into account in determining origin even where the goods satisfy the provisions of Article 7 and Article 8 of this Circular:

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

b) Breaking-up and assembly of packages.

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

d) Ironing or pressing of textiles and textile articles.

dd) Simple painting and polishing operations.

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

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

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

i) Sharpening, simple grinding or simple cutting.

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

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

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

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

o) Simple operations consisting of: addition of water, dilution, dehydration or denaturation of products.

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

q) A combination of two or more of the operations specified at Point a through Point p of this Clause.

r) Slaughter of animals.

2. The operations referred to in Clause 1 of this Article shall be considered as minimal where no special skills or machines, apparatus or tools especially produced or installed for those operations are used.

3. All operations carried out in Viet Nam or the United Kingdom shall be taken into account when determining whether the working or processing of goods constitutes minimal operations and processes referred to in Clause 1 of this Article.

Article 11. Unit of qualification

1. The unit of qualification for the origin of goods is a particular product which is considered as the basic unit when classifying under the Harmonized System.

2. Where a consignment consists of a number of similar products classified within the same Subheading of the Harmonized System, the unit of qualification shall apply to each individual product.

3. Where packaging is classified with the goods under Rule 5 of the Harmonized System, the packaging shall also be taken into account when determining the origin of the goods.

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 selling price of the product or which are not separately invoiced shall be regarded as one with the piece of equipment, machine, apparatus or vehicle whose origin is being determined.

Article 13. Sets of goods

Under Rule 3 of the Harmonized System, a set of goods shall be considered as originating where all its component products are originating. Where a set of goods consists of both originating and non-originating products, the set as a whole shall be considered as originating provided that the value of the non-originating products does not exceed 15% of the ex-works price of that set.

Article 14. Neutral elements

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

1. Fuel and energy.

2. Plant and equipment, including goods used for the maintenance of plant and equipment.

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

4. Any other goods that are not incorporated, and are not intended to be incorporated, into the final composition of the product.

Article 15. Accounting segregation

1. Where originating and non-originating identical and interchangeable materials are used together in the working or processing, the accounting segregation method shall be applied in accordance with applicable regulations, provided that the quantity of originating goods recorded is equal to the quantity of originating goods actually held in stock.

2. Accounting principles comprise the procedures, practices and specific rules on the recording of revenues, expenditures, costs, assets and liabilities, the disclosure of information and the preparation of financial statements.

Article 16. Principle of territoriality

1. The conditions set out in Chapter II of this Circular must be fulfilled without interruption in a Party.

2. Where originating goods exported from a Party are subsequently re-imported from a country which is not a party to the UKVFTA, the re-imported goods shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authority that:

a) The re-imported goods are the same as those which were exported.

b) The re-imported goods have not undergone any operation beyond that necessary to preserve them in good condition while in the country which is not a party to the UKVFTA or while being exported.

Article 17. Non-alteration of goods

1. Goods declared for importation into a Party shall be considered to retain their original origin, provided that the goods have not been altered or subjected to any operation altering the goods during transport or storage, other than the following operations:

a) Preserving the goods in good condition.

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

c) The operations specified at Points a and b of this Clause are carried out under customs supervision in the country of transit, or the goods are split up before being declared for importation for home use.

2. Goods may be stored provided that they remain under customs supervision in the country of transit.

3. The splitting-up of consignments may be carried out by the exporter or under the exporter's authorization, provided that the goods remain under customs supervision in the country where the splitting-up takes place.

4. In case of doubt, the importing Party shall request the customs declarant to provide evidence of compliance, in any form, including:

a) Transport documents such as bills of lading.

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

c) Documents related to the goods.

d) A certificate of non-alteration provided by the competent authority of the country of transit or of the country where the consignment was split up, or any document demonstrating that the goods remained under the customs control of the country of transit or of the country where the consignment was split up.

5. The term “in case of doubt” provided in Clause 4 of this Article means that the importing Party is entitled to determine the cases in which it is necessary to require the importer to provide the supporting documents specified in Clause 4 of this Article, but may not systematically require the submission of such supporting documents.

Article 18. Exhibition and fair goods

1. Where originating goods are sent for exhibition in a country which is not a party to the UKVFTA and are sold after the exhibition and subsequently imported into a Party, the goods shall benefit, on importation, from the preferences under the UKVFTA, provided that it is demonstrated to the satisfaction of the customs authority of the importing country that:

a) The exporter consigned those goods from the territory of the exporting Party to the country in which the exhibition was held and has exhibited them there.

b) The exporter sold or otherwise disposed of those goods to a consignee in the importing Party.

c) The goods were consigned to the importing Party during the exhibition or immediately after the exhibition in the same state as they were sent for exhibition.

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

2. A proof of origin must be issued in accordance with Chapter III of this Circular and submitted to the customs authority of the importing Party in accordance with regulations. The name and address of the exhibition must be indicated on the proof of origin. Where necessary, the customs authority of the importing Party may require additional documentary evidence of the conditions under which the goods have been exhibited.

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

Chapter III

CERTIFICATION AND VERIFICATION OF ORIGIN OF GOODS

Article 19. General provisions on the origin certification mechanism

1. Goods originating in the United Kingdom imported into Viet Nam shall be granted tariff preferences under the UKVFTA upon submission of one of the following proofs of origin:

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

b) A self-certification of origin document, in accordance with Article 24 of this Circular, made out by an approved exporter under the regulations of the United Kingdom for a consignment of any value; or made out by any exporter for a consignment not exceeding EUR 6,000 (six thousand euros).

c) A self-certification of origin document made out by an exporter registered in an electronic database in accordance with the regulations of the United Kingdom after the United Kingdom has notified Viet Nam of the certification mechanism for goods originating in the United Kingdom. Such notification may also include the discontinuation by the United Kingdom of the application of Points a and b Clause 1 of this Article.

2. Goods originating in Viet Nam imported into the United Kingdom shall be granted tariff preferences under the UKVFTA where they are covered by one of the following proofs of origin:

a) A C/O issued in accordance with Article 4 and Article 20 through Article 23 of this Circular.

b) A self-certification of origin document, in accordance with Article 25 of this Circular, made out by an exporter for a consignment not exceeding EUR 6,000 (six thousand euros).

c) A self-certification of origin document made out by an exporter in accordance with the regulations of the Ministry of Industry and Trade.

d) The self-certification of origin provided at Point c Clause 2 of this Article shall be carried out in accordance with the regulations of the Ministry of Industry and Trade and shall apply after Viet Nam has notified the United Kingdom.

3. Where Article 29 of this Circular applies, originating goods shall benefit from the preferences under the UKVFTA without the need to submit any of the proofs of origin specified in this Article.

Article 20. Provisions on completing the Movement Certificate EUR.1

1. The specimen of the Movement Certificate EUR.1 is set out in Appendix VI issued together with this Circular.

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

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.

Article 21. Provisions on the issuance of the Movement Certificate EUR.1 under the UKVFTA

1. The competent authority of the exporting Party shall check the description of the goods declared in order to prevent any possibility of fraudulent additions.

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

3. The C/O shall be issued as soon as possible from the date of exportation of the goods (the date of loading onto the means of transport) and no later than three working days after the date of exportation.

Article 22. C/O issued retrospectively

1. In addition to Clause 3 Article 21 of this Circular, a C/O may be issued after the date of exportation of the goods in the following cases:

a) The C/O was not issued at the time of exportation because of errors or involuntary omissions or other valid reasons.

b) The exporter demonstrates to the competent authority that the C/O was issued but was not accepted at importation for technical reasons.

c) The final destination of the goods was not determined at the time of exportation and was determined only while the goods were being transported or stored, or after the consignment was split up in accordance with Article 17 of this Circular.

2. In order to obtain a C/O issued after the date of exportation of the goods in accordance with Clause 1 of this Article, the exporter shall indicate in the application for the C/O the date and place of exportation of the goods and state the reasons therefor.

3. After verifying the information in the C/O application dossier and other supporting documents (if any), the C/O issuing authority or organization shall issue the C/O.

4. A C/O issued retrospectively shall bear in Box 7 the following wording in English: “ISSUED RETROSPECTIVELY”.

Article 23. Duplicate C/O

1. In the event of theft, loss or destruction of a C/O, the exporter shall apply for a duplicate C/O to be issued on the basis of the records kept by the C/O issuing authority or organization.

2. A duplicate C/O shall bear in Box 7 the following wording in English: “DUPLICATE”.

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

Article 24. Provisions on self-certification of origin for goods from the United Kingdom

1. An exporter may self-certify the origin of goods where the goods originate in the United Kingdom and satisfy the other requirements of the UKVFTA.

2. The exporter shall self-certify the origin of the goods on an invoice, a delivery note or any other commercial document containing sufficient information about the goods, by typing, stamping or printing the text of the origin declaration on that document. The exporter shall use the text of the origin declaration in one of the language versions set out in Appendix VII issued together with this Circular and in conformity with the law of the United Kingdom. Where the exporter makes out the declaration by hand, it shall be written in ink and in printed characters.

3. The term “other commercial document” referred to in Clause 2 of this Article may be a consignment note, a pro forma invoice or a packing list. Transport documents such as bills of lading or air waybills shall not be considered as other commercial documents.

4. The text of the self-certification of origin shall not be made out on a separate form. The text of the self-certification of origin may be made out on another page of the commercial document, provided that that page is identifiable as part of the commercial document.

5. A self-certification of origin document must bear the handwritten signature of the exporter. However, an approved exporter under the regulations of the United Kingdom may be exempted from signing, provided that the exporter provides the competent authority of the exporting Party with a written undertaking that the exporter accepts full responsibility for the proof of origin.

6. A self-certification of origin document may be made out after the exportation of the goods, provided that it is presented in the importing Party no later than 2 years, or such period as provided by the importing Party, from the date on which the goods were brought into the territory of the importing Party.

Article 25. Provisions on self-certification of origin for goods from Viet Nam

1. The exporter shall self-certify the origin of goods in accordance with Point b Clause 2 Article 19 of this Circular where the goods originate in Viet Nam and satisfy the other requirements of the UKVFTA.

2. The exporter shall self-certify the origin of the goods on an invoice, a delivery note or any other commercial document containing sufficient information about the goods, by typing, stamping or printing the text of the origin declaration on that document. The exporter shall use the text of the origin declaration in one of the language versions set out in Appendix VII issued together with this Circular and in conformity with the law of Viet Nam. Where the exporter makes out the declaration by hand, it shall be written in ink and in printed characters.

3. The term “other commercial document” referred to in Clause 2 of this Article may be a consignment note, a pro forma invoice or a packing list. Transport documents such as bills of lading or air waybills shall not be considered as other commercial documents.

4. The text of the self-certification of origin shall not be made out on a separate form. The text of the self-certification of origin may be made out on another page of the commercial document, provided that that page is identifiable as part of the commercial document.

5. An exporter that self-certifies origin as referred to in Clause 1 of this Article shall submit documents proving the origin of the goods as well as compliance with the other requirements of this Circular at the request of the competent authority.

6. A self-certification of origin document may be made out after the exportation of the goods, provided that it is presented in the importing Party no later than 2 years, or such period as provided by the importing Party, from the date on which the goods were brought into the territory of the importing Party.

7. Within 03 working days from the date of making out the self-certification of origin document, the exporter referred to in Clause 1 of this Article shall declare and upload the self-certification of origin document and the documents relating to the export consignment as prescribed at Point c through Point h Clause 1 Article 15 of Decree No. 31/2018/ND-CP on the electronic origin certification and management system at www.ecosys.gov.vn of the Ministry of Industry and Trade.

Article 26. Validity of the proof of origin

1. A proof of origin shall be valid for 12 months from the date of issuance in the exporting Party and must be submitted to the customs authority of the importing Party within that period of validity.

2. A proof of origin submitted to the customs authority of the importing Party after the period of validity specified in Clause 1 of this Article may still be accepted for the purpose of granting tariff preferences under the UKVFTA where the importer was unable to submit it within the period of validity by reason of force majeure or other valid reasons beyond the importer's control.

3. In other cases of belated presentation, the customs authority of the importing Party may accept a proof of origin for goods that were imported within the period of validity specified in Clause 1 of this Article.

Article 27. Submission of the proof of origin

In order to benefit from tariff preferences under the UKVFTA, the proof of origin must be submitted to the customs authority of Viet Nam within 02 years from the time of importation. The customs authority may require a translation if the proof of origin is not in English.

Article 28. Importation by instalments

Where, at the request of the importer and subject to the regulations of the customs authority of the importing Party, dismantled or non-assembled goods within the meaning of General Rule 2(a) of the Harmonized System falling within Section XVI and Section XVII or Headings 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such goods shall be submitted to the customs authority upon the first importation.

Article 29. Exemption from the proof of origin

1. Goods sent as small packages from private persons to private persons or forming part of a traveller's personal luggage shall be considered as originating goods without a proof of origin being required, provided that such goods are not imported by way of trade, have been declared as meeting the requirements of this Circular and where there is no doubt as to the veracity of such declaration. Where the goods are sent by post, that declaration may be made on the import customs declaration or on a document annexed to the customs declaration.

2. Occasional imports consisting solely of products for the personal use of the consignee or the traveller or their family 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 is intended.

3. The total value of the goods referred to in Clauses 1 and 2 of this Article shall not exceed:

a) EUR 500 (five hundred euros) in the case of small packages or EUR 1,200 (one thousand two hundred euros) in the case of goods forming part of a traveller's personal luggage upon entry into the United Kingdom.

b) USD 200 (two hundred US dollars) in the case of small packages and goods forming part of a traveller's personal luggage upon entry into Viet Nam.

Article 30. Supporting documents proving the origin of goods

The supporting documents proving the origin of goods for the purpose of issuing a C/O or making out a self-certification of origin document include:

1. Documents proving the production process or working operations carried out by the exporter or producer, such as accounting reports or books.

2. Documents used to prove the origin of the materials, issued or made out in a Party in accordance with applicable regulations.

3. Documents proving the working or processing of the materials, issued or made out in a Party in accordance with applicable regulations.

4. Proofs of origin of the materials, issued or made out in a Party in accordance with this Circular.

Article 31. Record keeping

1. An exporter that self-certifies origin or a trader applying for a C/O shall keep for at least 3 years a copy of the proof of origin as well as other documents.

2. The C/O issuing authority or organization of the exporting Party shall keep for at least 3 years the C/O application dossiers.

3. The customs authority of the importing Party shall keep for at least 3 years the proofs of origin submitted to it.

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

Article 32. Minor discrepancies and formal errors

1. Minor discrepancies between the particulars declared on the proof of origin and those in the documents submitted to the customs authority for the purpose of carrying out the formalities for importing the goods shall not ipso facto render the proof of origin null and void, if these discrepancies are still consistent with the goods actually imported.

2. Formal errors such as typing errors shall not be a reason for the proof of origin to be rejected if those errors do not create doubts as to the correctness of the statements made in the document.

3. Where several goods are declared on the same proof of origin, a problem concerning one item shall not affect or delay the granting of tariff preferences under the UKVFTA and the customs clearance of the remaining items.

Article 33. Currency conversion

1. Where the value thresholds referred to at Point b Clause 1 Article 19 and Point a Clause 3 Article 29 of this Circular are expressed in a currency other than the euro, the equivalent value thresholds in the national currency of the United Kingdom or of Viet Nam shall be fixed annually by each Party.

2. A consignment invoiced in a currency other than the euro shall be assessed against the value thresholds specified at Point b Clause 1 Article 19 and Point a Clause 3 Article 29 of this Circular according to the thresholds fixed by the Party concerned.

Article 34. Verification of proofs of origin

1. The verification of proofs of origin shall be carried out at random or whenever the competent authority of the importing Party has reasonable doubts as to the authenticity of the documents, as to the originating status of the goods or as to the fulfilment of the other requirements of the UKVFTA.

2. For the purposes of Clause 1 of this Article, the competent authority of the importing Party shall return the C/O, the invoice that has been submitted, or the self-certification of origin document, or a copy of these documents, to the competent authority of the exporting Party, giving the appropriate reasons for the request for verification. Any documents and information obtained suggesting that the particulars given on the proof of origin are incorrect shall be forwarded in support of the request for verification. The competent authority or the customs authority of the exporting country shall notify the competent authority of the importing country of the receipt of the request for verification of the proof of origin. Such notification may be made in any form, including electronically.

3. The verification shall be carried out by the competent authority of the exporting Party. That competent authority shall have the right to call for any evidence and to carry out any inspection of the exporter's accounting reports and books or any other check considered appropriate.

4. Where the competent authority of the importing Party decides to suspend the granting of tariff preferences under the UKVFTA to the consignment pending the results of the verification, release of the goods shall be offered to the importer subject to any precautionary measures judged necessary. The decision to suspend tariff preferences under the UKVFTA shall be revoked as soon as possible after the competent authority of the importing Party has determined that the goods are originating or fulfil the other requirements of this Circular.

5. The competent authority requesting the verification shall be informed of the results of the verification as soon as possible. The results of the verification must clearly indicate whether the documents are authentic and whether the goods can be considered as originating in a Party and as fulfilling the other requirements of the UKVFTA.

6. Where, in cases of reasonable doubt, there is no reply from the competent authority of the exporting Party within 10 months from the date of the request for verification, or where the reply does not contain sufficient information to determine the authenticity of the document or the origin of the goods, the competent authority of the importing Party may deny tariff preferences, except in exceptional cases. Before denying tariff preferences, it must be clarified whether the competent authority of the exporting Party has received the request for verification.

7. Where more than 10 months are needed to carry out the verification and to reply to the request for verification as provided in Clause 6 of this Article, the competent authority of the exporting Party or the customs authority of the exporting country shall so inform the competent authority of the importing Party.

Chapter IV

SPECIAL PROVISIONS

Article 35. The Principality of Andorra

Goods originating in the Principality of Andorra falling within Chapters 25 through 97 of the Harmonized System shall be accepted as originating in the European Union in accordance with the UKVFTA.

Article 36. The Republic of San Marino

Goods originating in the Republic of San Marino shall be accepted as originating in the European Union in accordance with the UKVFTA.

Chapter V

IMPLEMENTATION PROVISIONS

Article 37. Goods in transport or storage

Originating goods which, as of January 1, 2021, are in a Party or are in the course of transport, in temporary storage, in a bonded warehouse or in a non-tariff zone shall be granted tariff preferences under the UKVFTA where they satisfy the provisions of this Circular and where a proof of origin issued subsequently is submitted to the customs authority of the importing Party. Upon request, the importer shall submit to the customs authority of the importing Party documents proving the non-alteration of the goods in accordance with Article 17 of this Circular.

Article 38. Confidentiality of information

Each Party shall maintain the confidentiality of the information and data obtained in the course of the verification of origin and shall not disclose information and data that may be prejudicial to the person providing such information and data. Information and data exchanged between the competent authorities of the Parties for the purposes of administrative management and verification of origin shall be kept confidential.

Article 39. Organization of implementation

1. The guidance and common understandings relating to the Rules of Origin agreed by the Parties by rotation or agreed in the reports of the implementation sessions of the Customs Committee under the UKVFTA shall serve as the basis for implementation by the C/O issuing authorities and organizations and the customs authority.

2. The contents referred to in Clause 1 of this Article shall be notified to the C/O issuing authorities and organizations and the customs authority through the focal point of the Customs Committee implementing the UKVFTA.

Article 40. Effect

This Circular takes effect from June 27, 2021./.

APPENDIX I

INTRODUCTORY NOTES TO THE PRODUCT SPECIFIC RULES SET OUT IN APPENDIX II (issued together with Circular No. 02/2021/TT-BCT dated June 11, 2021 of the Minister of Industry and Trade providing the Rules of Origin under the UKVFTA)

Note 1. Origin criteria set out in Appendix II

Appendix II to this Circular sets out the origin criteria applicable to the working or processing of goods for the purpose of satisfying Article 7 of this Circular, comprising the following four types of origin criteria:

1. A maximum content of non-originating materials that may be used in the working or processing of the goods;

2. A change of the HS code at the level of Chapter (2 digits), Heading (4 digits) or Subheading (6 digits) of the goods as compared with the HS code at the corresponding level of the materials used in the working or processing of the goods. Where Point b Clause 4 of Note 3 of this Appendix applies, the HS code at the level of Heading or Subheading of the goods may be the same as the HS code at the corresponding level of the materials used in the working or processing of the goods.

3. Specific working and processing operations; or

4. Working or processing from wholly obtained materials.

Note 2. Structure of the list of Product Specific Rules in Appendix II

1. The list of Product Specific Rules in Appendix II to this Circular consists of three columns. The first column (1) sets out the HS code at the level of Chapter, Heading or Subheading of the goods produced. The second column (2) sets out the description of the goods corresponding to the HS code in the first column (1). The third column (3) sets out the origin criterion corresponding to the goods described in the first two columns.

2. Where column (1) contains the prefix “ex” before the HS code, the origin criterion in column (3) applies only to the goods as described in column (2) and does not apply to all goods falling within that HS code.

3. Where column (1) sets out an HS code at the level of Chapter or a group of HS codes at the level of Heading and column (2) sets out the corresponding description of the goods, the origin criterion in column (3) applies to goods falling within any HS code at the level of Heading of that Chapter or within any HS code at the level of Heading falling within the group of HS codes set out in column (1).

4. Where different origin criteria apply to different goods falling within the same HS code at the level of Heading, each line of the description of the goods forming part of that HS code shall be subject to the corresponding origin criterion in column (3).

5. Where two origin criteria are set out in column (3) on separate lines and linked by the word “or”, the exporter may choose to apply either of those two origin criteria.

Note 3. Examples of the application of the origin criteria

1. In accordance with Article 7 of this Circular, where a product which has satisfied the rules of origin is subsequently used as a material in the further production of another product, that material shall be considered as originating regardless of whether the production of that material took place in the factory where the product is produced or in another factory in the same Party.

2. The working or processing carried out must go beyond the operations and processes provided in Article 10 of this Circular. Where the requirements of Article 10 of this Circular are not met, the goods shall not be eligible for tariff preferences even if the goods satisfy the origin criterion set out in Appendix II to this Circular.

3. Subject to Clause 2 of this Note, the origin criteria in Appendix II to this Circular set out the minimum working or processing to be carried out in the production of the goods. Where more than the working or processing set out in Appendix II to this Circular is carried out, the goods shall still be considered as satisfying the origin criterion, without prejudice to Article 10 of this Circular. Conversely, where less than the working or processing set out in Appendix II to this Circular is carried out, the goods shall not be considered as satisfying the origin criterion.

4. Origin criteria based on a change of the HS code of the goods:

a) The origin criterion expressed as “Production from materials of any Heading, except that of the product” means that non-originating materials falling within an HS code at the level of Heading other than that of the goods may be used (CTH).

b) The origin criterion expressed as “Production from materials of any Heading” means that materials falling within any HS code may be used (including materials of the same description and falling within the same HS code at the level of Heading as the goods).

5. The origin criterion expressed as “The value of the materials used does not exceed x% of the ex-works price of the product” means that only the value of the non-originating materials used in the production of the goods is taken into account. The maximum percentage of non-originating materials used may not exceed the percentage set out in Appendix II to this Circular through the application of Clause 1 Article 8 of this Circular.

6. Origin criteria providing for the use of a specific non-originating material:

a) Where an origin criterion provides that a specific non-originating material may be used, the working or processing of the goods may use the materials at an earlier stage of the production of that specific material and may not use intermediate materials made from that specific material.

b) Where an origin criterion provides that a specific non-originating material may not be used, the working or processing of the goods may use the materials at an earlier stage of the production of that specific material and may not use intermediate materials made from that specific material.

c) Example: where the origin criterion applicable to Chapter 19 provides that “the weight of the materials of Heading 1006 and of Headings 1101 through 1108 does not exceed 20% of the weight of the product”, the use of non-originating cereals of Chapter 10 (being materials at an earlier stage of the production of products of Headings 1101 through 1108) is not limited by the 20% of the weight of the product.

7. Where an origin criterion provides that a product may be produced from more than one material, this means that one or more of those materials may be used. It does not require that all the materials be used in the production.

8. Origin criteria providing for the use of a specific material

a) Where an origin criterion provides that a product must be produced from a specific material, this does not prevent the use of other materials which, because of their inherent nature, cannot satisfy that origin criterion.

b) Example: Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, painted, varnished or coated with plastics, are classified under HS code 7210.70. The origin criterion for Heading 7210 is “Production from ingots or other primary forms or semi-finished products of Heading 7206 and Heading 7207”. Accordingly, this origin criterion does not prevent the use of non-originating paints and varnishes (Heading 3208) or plastics (Chapter 39).

Note 4. Provisions on agricultural goods

1. Agricultural products falling within Chapters 6, 7, 8, 9, 10, 12 and Heading 2401 which are grown or harvested in the territory of a party to the UKVFTA shall be considered as originating in that party, including where they are grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds or other living parts of plants imported from a country which is not a party to the UKVFTA.

2. Rules on weight limits

a) In accordance with Clause 2 Article 5 of this Circular, where the origin criterion applicable to products falling within Chapters 1 through 24 provides for a weight limit, that weight limit applies only to non-originating materials. Accordingly, originating materials shall not be taken into account in calculating the weight limit. Weight limits are expressed as provided at Points b, c and d of this Clause.

b) The origin criterion expressed as “the weight of the materials of Chapter/Heading” means that the weight of each material is added together and the total weight of those materials does not exceed the maximum percentage.

Example: the origin criterion for Chapter 19 requires that the weight of the materials of Chapter 2, Chapter 3 and Chapter 16 used does not exceed 20% of the weight of the product. Where the weight of the product contains 12% of materials from Chapter 3 and 10% of materials from Chapter 16, that product does not satisfy the origin criterion of Chapter 19 because the total weight of the materials used exceeds 20% of the weight of the product.

c) The origin criterion expressed as “the individual weight of the materials of Chapter/Heading” means that the weight of each material does not exceed the maximum percentage and the total weight of the materials is not taken into account.

Example: the origin criterion for Chapter 22 requires that the individual weight of sugar and of the materials of Chapter 4 does not exceed 20% of the weight of the product. Where the weight of the product contains 15% of sugar and 10% of materials of Chapter 4, it satisfies the rules of origin of Chapter 22 because the individual weight of each material is less than 20% of the weight of the product. Conversely, where the weight of the final product contains 25% of sugar and 10% of materials of Chapter 4, it does not satisfy the origin criterion.

d) The origin criterion expressed as “the total combined weight of sugar and materials of Chapter 4 does not exceed x% of the weight of the final product” means that sugar and the materials of Chapter 4 must satisfy both the weight limit for each individual material and the total combined weight. The combined weight limit is stricter than the individual weight limits.

Example: the rule of origin for Heading 1704 requires that the combined weight of sugar and materials of Chapter 4 does not exceed 50% of the weight of the product. The individual weight limit for the materials of Chapter 4 is 20% and that for sugar is 40%. Where the weight of the product contains 35% of sugar and 15% of materials of Chapter 4, both the individual weight limits and the combined weight limit are met and the origin criterion of Heading 1704 is satisfied. Conversely, where the weight of the product contains 35% of sugar and 20% of materials of Chapter 4, the combined weight ratio is 55% of the weight of the product. In that case, the individual weight limits for each material are met but the combined weight limit is exceeded and, therefore, the origin criterion of Heading 1704 is not satisfied.

Note 5. Terms used in relation to textiles and garments

1. The term “natural fibres” refers to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, includes waste and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed but not spun.

2. The term “natural fibres” includes horsehair of Heading 0511, silk of Headings 5002 and 5003, wool fibres and fine or coarse animal hair of Headings 5101 through 5105, cotton fibres of Headings 5201 through 5203, and other vegetable fibres of Headings 5301 through 5305.

3. The terms “textile pulp”, “chemical materials” and “paper-making materials” describe the materials, not classified in Chapters 50 through 63, which can be used to produce artificial, synthetic or paper fibres or yarns.

4. The term “man-made staple fibres” refers to synthetic or artificial filament tow, staple fibres or waste of Headings 5501 through 5507.

Note 6. Tolerance applicable to textile products made of a mixture of textile materials

1. Where the origin criterion for a product in Appendix II to this Circular makes reference to this Note, the origin criterion in the third column (3) shall not apply to the basic textile materials used in the production of that product where those basic textile materials together represent 10% or less of the total weight of all the basic textile materials used in the production (see also Clauses 3 and 4 of this Note).

2. Textile products made of a mixture of basic textile materials

a) The tolerance referred to in Clause 1 of this Article shall apply only to mixed products which have been made from two or more basic textile materials, comprising:

- silk;

- wool;

- coarse animal hair;

- fine animal hair;

- horsehair;

- cotton;

- paper-making materials and paper;

- flax;

- true hemp;

- jute and other textile bast fibres;

- sisal and other textile fibres of the genus Agave;

- coconut, abaca, ramie and other vegetable textile fibres;

- synthetic man-made filaments;

- artificial man-made filaments;

- current-conducting filaments;

- synthetic man-made staple fibres of polypropylene;

- synthetic man-made staple fibres of polyester;

- synthetic man-made staple fibres of polyamide;

- synthetic man-made staple fibres of polyacrylonitrile;

- synthetic man-made staple fibres of polyimide;

- synthetic man-made staple fibres of teflon;

- synthetic man-made staple fibres of poly(phenylene sulphide);

- synthetic man-made staple fibres of poly(vinyl chloride);

- other synthetic man-made staple fibres;

- artificial man-made staple fibres of viscose;

- other artificial man-made staple fibres;

- yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped;

- yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped;

- products of Heading 5605 (metallised yarn) incorporating a strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;

- other products of Heading 5605;

- glass fibres;

- metal fibres.

b) Example 1: A tufted textile fabric of Heading 5802 made from cotton yarn of Heading 5205 and cotton fabric of Heading 5210 shall be considered as a mixed product only if the cotton fabric is itself a mixed fabric made from yarns classified in two separate Headings, or if the cotton yarns used are themselves mixtures.

c) Example 2: Where the abovementioned tufted textile fabric is made from cotton yarn of Heading 5205 and synthetic fabric of Heading 5407, in which the cotton yarn used is made from two separate basic textile materials, the tufted textile fabric is therefore a mixed product.

3. Where the product contains “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped”, the tolerance applicable to that yarn is 20%.

4. Where the product contains “a strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film”, the tolerance applicable to that strip is 30%.

Note 7. Other tolerances applicable to textile products

1. Where the origin criterion for a product in Appendix II to this Circular makes reference to this Note, textile materials which do not satisfy the origin criterion set out in the third column (3) of the list may be used provided that they are classified in a Heading other than that of the product and that their value does not exceed 8% of the ex-works price of the product.

2. Use of materials other than textile materials

a) Materials not classified within Chapters 50 through 63 may be used in the production of textile products without regard to their origin, whether or not they contain textile materials.

b) Example: Where the origin criterion for a specific textile product (for example, trousers) requires the use of yarn, this provision allows the use of metal items, such as buttons, because buttons are not classified within Chapters 50 through 63. Likewise, this provision allows the use of zip fasteners even though zip fasteners normally contain textile materials.

3. Where a percentage limit criterion applies, the value of non-originating materials not classified within Chapters 50 through 63 must be taken into account when calculating the value of the non-originating materials incorporated in the production.

Note 8. Specific processing operations and simple operations for products of Chapter 27

1. For the purposes of applying the origin criteria of Heading ex 2707 and Heading 2713, “specific processing operations” means the following operations:

a) vacuum distillation;

b) redistillation by a very thorough fractionation process;

c) cracking;

d) reforming;

dd) extraction by means of selective solvents;

e) the process comprising the following operations: treatment with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

g) polymerisation;

h) alkylation; and

i) isomerisation.

2. For the purposes of applying the origin criteria of Heading 2710, Heading 2711 and Heading 2712, “specific processing operations” means the following operations:

a) vacuum distillation;

b) redistillation by a very thorough fractionation process;

c) cracking;

d) reforming;

dd) extraction by means of selective solvents;

e) the process comprising the following operations: treatment with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

g) polymerisation;

h) alkylation;

i) isomerisation;

k) in respect of heavy oils of Heading ex 2710, desulphurisation with hydrogen resulting in a reduction of at least 85% of the sulphur content of the products processed (ASTM D 1266-59 T method);

l) in respect of goods of Heading 2710, deparaffining by a process other than filtering;

m) in respect of heavy oils of Heading 2710, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 degrees Celsius with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. However, the further treatment, with hydrogen, of lubricating oils of Heading ex2710 (for example, hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not be considered as a specific processing operation;

n) in respect of fuel oils of Heading ex 2710, atmospheric distillation, provided that less than 30% of these products distils, by volume, including losses, at 300 degrees Celsius, by the ASTM D 86 method;

o) in respect of heavy oils other than gas oils and fuel oils of Heading ex 2710, treatment by means of a high-frequency electrical brush discharge; and

p) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75% of oil) of Heading ex 7212 only, de-oiling by fractional crystallisation.

3. For the purposes of applying the origin criteria of Heading ex 2707 and Heading 2713, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of these operations or like operations, shall be considered as not conferring origin.

APPENDIX II

PRODUCT SPECIFIC RULES (issued together with Circular No. 02/2021/TT-BCT dated June 11, 2021 of the Minister of Industry and Trade providing the Rules of Origin under the UKVFTA)

____________________

1 For the special conditions relating to “specific processing operations”, see Clauses 1 and 3 of Note 8, Appendix I issued together with this Circular.

2 For the special conditions relating to “specific processing operations”, see Clause 2 of Note 8, Appendix I issued together with this Circular.

3 For the special conditions relating to products made of a mixture of textile materials, see Note 6, Appendix I issued together with this Circular.

4 The use of this material is restricted to the production of woven fabrics of a kind used in paper-making machinery.

5 See Note 7, Appendix I issued together with this Circular.

6 For knitted or crocheted products, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabric (cut out or knitted directly to shape), see Note 7, Appendix I issued together with this Circular.

7 The coating operation shall provide the lens with essential characteristics relating to the improvement of vision (for example, anti-breakage or anti-scratch, anti-smudge, anti-dust, anti-fog or water-repellent functions) and the protection of the health of the user (for example, protection from light through photochromic articles, reduction of direct and indirect exposure to UV rays, or protection from adverse effects associated with high-energy blue light).

APPENDIX III

FISHERY MATERIALS ELIGIBLE FOR CUMULATION (issued together with Circular No. 02/2021/TT-BCT dated June 11, 2021 of the Minister of Industry and Trade providing the Rules of Origin under the UKVFTA)

APPENDIX IV

FISHERY PRODUCTS ELIGIBLE FOR CUMULATION (issued together with Circular No. 02/2021/TT-BCT dated June 11, 2021 of the Minister of Industry and Trade providing the Rules of Origin under the UKVFTA)

APPENDIX V

TEXTILE AND GARMENT PRODUCTS ELIGIBLE FOR CUMULATION (issued together with Circular No. 02/2021/TT-BCT dated June 11, 2021 of the Minister of Industry and Trade providing the Rules of Origin under the UKVFTA)

APPENDIX VI

SPECIMEN OF THE MOVEMENT CERTIFICATE EUR.1 FOR GOODS EXPORTED FROM VIET NAM UNDER THE UKVFTA (issued together with Circular No. 02/2021/TT-BCT dated June 11, 2021 of the Minister of Industry and Trade providing the Rules of Origin under the UKVFTA)

NOTES

1. Certificate 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 certificate and endorsed by the customs office (UK) or issuing authority (VN) of the issuing country or territory.

2. No spaces shall be left between the items entered on the certificate 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.

3. Goods shall be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

APPENDIX VII

TEXT OF THE EXPORTER'S ORIGIN DECLARATION (issued together with Circular No. 02/2021/TT-BCT dated June 11, 2021 of the Minister of Industry and Trade providing the Rules of Origin under the UKVFTA)

The text of the origin declaration set out below shall be made out in accordance with the footnotes, which need not be reproduced.

English version

The exporter of the products covered by this document (customs authorization No ...(1)) declares that, except where otherwise clearly indicated, these products are of ...(2) preferential origin.

...…………………………………………………………………...................... (3)

(Place and date)

...…………………………………………………………………....................... (4)

(Signature of the exporter; in addition, the name of the person signing the declaration has to be indicated in clear script)

Vietnamese version

Người xuất khẩu hàng hoá được kê khai bằng chứng từ này (mã số tự chứng nhận xuất xứ ….1) tuyên bố rằng, trừ trường hợp có chỉ định rõ ràng, những hàng hoá này có xuất xứ ưu đãi của ….2

…………………………………………………………….........................................3

(Place and date)

...……………………………………………………………………..........................4

(Signature of the exporter; in addition, the name of the person signing the declaration must be indicated in clear script)

___________________

1 Where the self-certification of origin document containing the text of the origin declaration is made out by an approved exporter, the customs authorization number of the approved exporter must be entered in this space. Where the self-certification of origin document containing the text of the origin declaration is not made out by an approved exporter, the words in parentheses shall be omitted or the space left blank.

2 Specify the origin of the goods.

3 This information may be omitted if it is already contained in the document itself.

4 Where the exporter is not required to sign, the exemption from signature also implies exemption from indicating the name of the signatory.

APPENDIX VIII

LIST OF AUTHORITIES AND ORGANIZATIONS ISSUING THE MOVEMENT CERTIFICATE EUR.1 UNDER THE UKVFTA (issued together with Circular No. 02/2021/TT-BCT dated June 11, 2021 of the Minister of Industry and Trade providing the Rules of Origin under the UKVFTA)