Information in this article was sourced from the UK Government’s Trade with Vietnam Guidance available at https://www.gov.uk/guidance/summary-of-the-uk-vietnam-agreement#rules-of-origin
Rules of origin
If you are permitted to provide an origin declaration, both the Approved Exporter number and the Economic Operators Registration and Identification (EORI) numbers are valid to identify your business until the end of 2021.
From 1 January 2022, all businesses will be expected to transition to the EORI system.
You must use your EORI number in place of your Approved Exporter number to identify your business on your declaration of origin.
Finding the correct rule of origin for export
Depending on the type of goods you are seeking to export, in order to claim preferential treatment it will need to be either wholly obtained or sufficiently processed.
To be considered sufficiently processed your good will need to meet the relevant product specific rule (PSR). The PSRs for this agreement use the 2012 version of the Harmonised System (HS) nomenclature. You should apply the PSR for your good using the code in which it was classified under this nomenclature.
In a limited number of cases the code for your good may have changed during HS revisions. We are currently updating our online services to reflect these changes. In the interim correlation tables tracing these changes have been made available by the World Customs Organization and the United Nations.
Claiming preferential rates for your exports from the UK
Unless you are permitted to provide an origin declaration, you will need to fill in a certificate of origin to claim preferential treatment.
The UK continues to use the EUR1 format for movement certificates with trade partners that have mutual FTAs with the EU, including Vietnam. These movement certificates are identical to those previously in use, but the place of origin on the certificate is now marked as the United Kingdom instead of the European Community. EUR1 certificates of origin that have been updated to show the UK are now available from your usual provider, such as the chambers of commerce.
If you previously used the EUR1 form with a mutual EU trading partner, you can use the new EUR1 form that shows the UK as the place of origin.
Using EU materials and processing in your exports to Vietnam
You can use EU materials or processing in your exports to Vietnam. The UK and Vietnam must have fulfilled the necessary requirements set out in the Rules of Origin Protocol. You must also ensure the working or processing you do in the UK goes beyond the minimal operations listed in the agreement and that the other relevant conditions are met.
For example, you cannot simply package or label a product from the EU and export it to Vietnam as a good originating in the UK.
See the list of minimal operations in Article 6 of the Rules of Origin Protocol in the UK-Vietnam agreement text.
The ability to consider materials from, or processing carried out in, another country as originating when incorporated into your product is called cumulation.
Sending your goods to Vietnam through the EU and other countries
Goods transited through the EU are subject to the same restrictions as those in transit through other third countries.
For example, you can split a consignment in the EU, as well as in other third countries when exporting goods to Vietnam, provided the goods comprising the consignment have not been entered into free circulation in the country of transit.
Goods in transit and retrospective certificates of origin
If your goods were in transit when the EU-Vietnam agreement ceased to apply to the UK, you can obtain a retrospective certificate of origin. This shows that the goods originated in the UK and are eligible for preferential terms.
You can get retrospective certificates of origin from your usual provider.
Temporary easement to proof of origin rules
There is a unilateral temporary easement to the proof of origin requirements set out in the agreement for goods imported into the UK. If an exporter is unable to raise a proof of origin, HMRC will accept EUR1 certificates issued by Vietnam for the purpose of the EU-Vietnam agreement until 31 December 2021. We ask traders making use of this easement to amend the EU-version of the EUR1 by replacing ‘European Union’ with ‘United Kingdom’ in Box 2.
Geographical indications (GIs) protect the geographical names of food, drink and agricultural products.
The following UK GIs are protected under this agreement:
- Irish Whisky / Irish Whiskey / Uisce Beatha Eireannach
- Irish Cream
- Scotch Whisky
- Scottish Farmed Salmon
Irish Cream and Irish Whisky / Irish Whiskey / Uisce Beatha Eireannach are ‘transborder GIs’ that can be produced in the territory of both Northern Ireland and the Republic of Ireland.