According to Circular No. 02/2021/TT-BTC, in order to be entitled to tariff incentives under UKVFTA, proofs of origin must be submitted to Vietnam’s customs authorities within 02 years before importation.
Customs authorities can require non-English proofs of origin to be translated into Vietnamese.
In addition, regulations on the validity period of a proof of origin in UKVFTA are as follows:
– Each proof of origin has the validity period of 12 months from the date of issuance at the importing member state and must be submitted to the customs authority of the importing member state within the validity period.
– A proof of origin submitted to the customs authority of the importing member state after the validity period prescribed in clause 1 of Article 26 in the Circular No. 02/2021 may be approved for entitlement to tariff incentives in UKVFTA if:
The importer is unable to submit that proof of origin within the validity period due to force majeure or other justifiable cause existing beyond the control of the importer.
– In case of late submission, the customs authority of the importing member state may accept the proof of origin for goods imported within the validity period stipulated in clause 1 of Article 26 in the Circular No. 02/2021.
Circular No. 02/2021/TT-BTC is entering into force as of June 27, 2021. Download Circular at here: 02_2021_TT-BCT
General requirements for certification of origin UKVFTA
Products originating in the UK shall, on importation into Viet Nam, benefit from the UKVFTA upon submission of any of the following proofs of origin:
a) C/O made out in accordance with Articles 20 to 23 of Circular No. 02/2021/TT-BTC.
b) an origin declaration made out in accordance with Article 24 of Circular No. 02/2021/TT-BTC by an approved exporter that is to be determined in the national legislation of the UK for any consignment regardless of its value; or any exporter for consignments the total value of which does not exceed EUR 6.000 (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 UK after the UK has notified to Viet Nam that such legislation applies to its exporters. Such notification may stipulate that Points a and b Clause 1 of this Article shall cease to apply to the UK.
Products originating in Viet Nam shall, on importation into the UK, benefit from the UKVFTA upon submission of any of the following proofs of origin:
a) C/O made out in accordance with Article 4 and Articles 20 to 23 of Circular No. 02/2021/TT-BTC.
b) an origin declaration made out in accordance with Article 25 of Circular No. 02/2021/TT-BTC 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 that is to be determined in accordance with regulations adopted by the Ministry of Industry and Trade.
d) The origin declaration prescribed in Point c Clause 2 of this Article shall be made out in accordance with regulations adopted by the Ministry of Industry and Trade and applied after Viet Nam has notified the application of such regulations to the UK.
Originating products shall, in the cases specified in Article 29 of Circular No. 02/2021/TT-BTC, benefit from the UKVFTA without requiring the submission of any of the documents referred to in this Article.
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