Guidance on declaration of origin according to REX

Apply to businesses that are being granted REX codes to export goods to the European Union, Norway, Switzerland and Turkey.

For enterprises applying for C / O form A for goods exported to the European Union, Norway, Switzerland and Turkey, the deadline for issuing C / O form A for Goods to these markets is Dec 30, 2020. Therefore, you would like to recommend that businesses conduct online REX registration as soon as possible.

Please refer to Circular No. 38/2018 / TT-BCT of the Ministry of Industry and Trade (download here ).

Pursuant to the provisions of Annex 22-07 of EU Regulation 2015.2447, the exporting enterprise declares the origin of the goods on any commercial document that shows the name and full address of the exporter. and the receiving partner as well as a detailed description of the goods and the date of issue of the document.

Content of declaration of origin in 03 languages, of which:

* In English
The exporter … (1) of the products covered by this document declares that, except where
otherwise clearly indicated, these products are of . . . (2) preferential origin according to rules of origin of the Generalized System of
Preferences of the European Union and that the origin criterion met is … … (3).

Note:

(1) “REX code”

(2) “Vietnam”

(3) Origin criteria:

– Products of pure origin only write “P” or

– The product is made from imported materials or of unknown origin, write “W” … (the first 4 digits of the HS code) for example: “W” 9618

Example:
“The exporter ABC Co., Ltd VNREX12345678VCCI02L01 of the products covered by this document declares that, except where
otherwise clearly indicated, these products are of Vietnam preferential origin according to rules of origin of the Generalized System of
Preferences of the European Union and that the origin criterion met is “W”9618.


* In case of using imported materials for production to meet the aggregation rule, the enterprise shall add the following contents:

(a) Bilateral aggregation: ‘EU cumulation’

(b) Combined with Norway, Switzerland or Turkey: ‘Norway cumulation’, ‘Switzerland cumulation’,

‘Turkey cumulation’

(c) Regional cumulation: ‘regional cumulation’

(d) Extended cumulation: ‘extended cumulation with country x’

* In case proof of origin of goods is issued after the time of export, the enterprise shall add the following content: ‘retrospective statement’.

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