On 26 February 2021, MOIT issued letter no.101/XNK-XXHH regarding valid date for applying origin cumulation rule of fabric originating in South Korea according to Circular No. 11/2020/TTBCT . The main content follows:
1.Cumulation rules for fabric originating in South Korea (Textile and garment shipments exported from Vietnam to the EU) can apply from 01 March 2021 , pursuant to Clause 7 to 11, Article 9, Circular No. 11/2020/TTBCT.
2.For Form EUR.1 (issued retrospectively), the product shipment was shipped from Vietnam to the EU on, or after, 01 August 2020 to 01 March 2021 shall apply for cumulation rules pursuant to Article 22, Circular No. 11/2020/TT-BCT.