Full Text Ukvfta

FREE TRADE AGREEMENT BETWEEN THE SOCIALIST REPUBLIC
OF VIET NAM AND THE UNITED KINGDOM OF GREAT BRITAIN AND

NORTHERN IRELAND
THE SOCIALIST REPUBLIC OF VIET NAM (“Viet Nam”)
And
THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND

(“the United Kingdom”),
(hereinafter referred to as “the Parties”),
RECOGNISING that the Free Trade Agreement between the European Union (“the
EU”) and the Socialist Republic of Viet Nam done at Hanoi on 30 June 2019 (“the
EU-Viet Nam FTA”) sets out the preferential conditions of trade and investment that
the United Kingdom and Viet Nam wish to apply between them; and
DESIRING specifically that the rights and obligations between them provided for by
the EU-Viet Nam FTA should continue,
HAVE AGREED AS FOLLOWS:
ARTICLE 1
Definitions and interpretation
1. Throughout this instrument:
“mutatis mutandis” means with the technical modifications necessary to apply

the EU-Viet Nam FTA as if it had been concluded between the United
Kingdom and Viet Nam, taking into account the object and purpose of this
Agreement and any instrument or agreement made by the Parties relating to
the interpretation of this term; and
“the Incorporated Agreement” means the EU-Viet Nam FTA to the extent
incorporated into this Agreement (and related expressions are to be read
accordingly).
2. Throughout the Incorporated Agreement and this instrument, “this Agreement”

means the entire Agreement, including anything incorporated by Article 2.
3. Subject to Article 6, references in the Incorporated Agreement to Article 17.16

shall be read as references to Article 9 of this instrument.
4.(a) In the event of an inconsistency between this Agreement and the Protocol
on Ireland/Northern Ireland to the Agreement on the Withdrawal of the United
Kingdom of Great Britain and Northern Ireland from the European Union and the
European Atomic Energy Community, signed in London and Brussels on 24 January
2020, this Agreement shall not prevent a Party from taking a particular measure not
consistent with the obligations under this Agreement and relating to the
inconsistency between this Agreement and that Protocol, provided that such a
measure is not applied in a manner that would constitute a means of arbitrary or
unjustified discrimination against the other Party or a disguised restriction on trade.
(b) In that event, a Party shall notify the other Party of such a measure and
promptly provide, on request of the other Party, supplementary information or
clarification thereon, and the Parties shall hold consultations, on request of either
Party, in relation to the effects of the measure on this Agreement, and seek a mutually
acceptable solution.
ARTICLE 2
Incorporation of the EU-Viet Nam FTA
1. The provisions of the EU-Viet Nam FTA in effect immediately before they cease
to apply to the United Kingdom are incorporated into and made part of this
Agreement, mutatis mutandis, subject to the provisions of this instrument, including
the Annex and Protocol.
2. Articles 1.3, 17.1.5, 17.16, 17.18.2, 17.22.2, 17.23, 17.24.1(a) and 17.25 of the
EU-Viet Nam FTA shall not be incorporated into this Agreement.
ARTICLE 3
Objectives
The overriding objectives of this Agreement are as set out in incorporated Article
1.2.
ARTICLE 4
Territorial application
1. This Agreement shall apply in respect of the United Kingdom, to the extent that
and under the conditions which the EU-Viet Nam FTA applied immediately before
it ceased to apply to the United Kingdom.
2. Reference in paragraph 1 to the extent that and under the conditions which the
EU-Viet Nam FTA applied shall not include any areas covered by paragraph 2 of
Article 17.24 of the EU-Viet Nam FTA.
ARTICLE 5
References to the euro
Notwithstanding Article 2, references to the euro (including “EUR” and “€”) in the
Incorporated Agreement shall continue to be read as such in this Agreement.
ARTICLE 6
Continuation of time periods
1. Unless this instrument provides otherwise:
(a) if a time period in the EU-Viet Nam FTA has not yet ended, the remainder
of that time period shall be incorporated into this Agreement; and
(b) if a time period in the EU-Viet Nam FTA has ended, any ongoing rights
or obligations in the EU-Viet Nam FTA shall apply between the Parties,
and that time period shall not be incorporated into this Agreement.
2. Notwithstanding paragraph 1, a reference in the Incorporated Agreement to a time

period relating to a procedure or other administrative matter, such as a review,
committee procedure or notification, shall not be affected.
ARTICLE 7
Further provision in relation to the Trade Committee
1. The Trade Committee which the Parties establish under paragraph 1 of

incorporated Article 17.1 shall, in particular, ensure that this Agreement operates
properly.
2. Unless the Parties agree otherwise, any decisions adopted by the Trade Committee
or the Specialised Committees1 established by the EU-Viet Nam FTA before the EU-
Viet Nam FTA ceased to apply to the United Kingdom shall, to the extent those
decisions relate to the Parties to this Agreement, be deemed to have been adopted
upon entry into force of this Agreement, mutatis mutandis and subject to the
provisions of this instrument, by the Trade Committee or Specialised Committees
the Parties establish under this Agreement.
1
The term “Specialised Committees” here means the Committee on Trade in Goods, the Committee
on Customs, the Committee on Sanitary and Phytosanitary Measures, the Committee on Investment,
Trade in Services, Electronic Commerce and Government Procurement, the Committee on Trade and
Sustainable Development and any other specialised committee established by the Trade Committee
under paragraph 4 of Article 17.1 of the EU-Viet Nam FTA.
3. Nothing in paragraph 2 prevents the Trade Committee or any of the Specialised
Committees established by this Agreement from making decisions which are
different to, revoke or supersede the decisions deemed to have been adopted by it
under that paragraph.
ARTICLE 8
Review of rice tariff rate quotas
Acknowledging the importance to Viet Nam’s economy of the rice sector, the Parties
shall consider reviewing the appropriateness of the tariff rate quotas for rice as set
out in incorporated Section B of Annex 2-A, either in addition to or as part of any
consultations under incorporated Article 2.7.6. Such review shall be initiated after
three years from the date of entry into force of this Agreement. Following any such
review, a Party may consider any proposal from the other Party to amend these tariff
rate quotas to reflect new developments, such as documented changes in trade. Any
such amendments shall come into effect in accordance with incorporated Article
17.5.
ARTICLE 9
Final provisions
1. Each Party shall notify the other Party of the completion of its applicable internal
legal procedures required for the entry into force of this Agreement.
2. Unless the Parties agree to such other date, this Agreement enters into force on
the later of:
(a) the first day of the second month following the date of receipt of the latter
of the Parties’ notifications that they have completed their applicable internal
legal procedures; or
(b) the date on which the EU-Viet Nam FTA ceases to apply to the United
Kingdom.
3. (a) Pending entry into force of this Agreement, the Parties may provisionally apply
this Agreement by an exchange of written notifications. Such provisional application
shall take effect from the date of receipt of the later of the Parties’ notifications.
(b) A Party may terminate the provisional application of this Agreement by giving
written notice to the other Party. Such termination shall take effect on the first day
of the second month following the date of receipt of the notification.
4. Where this Agreement is provisionally applied, the term ‘entry into force of this
Agreement’ in any provisionally applied provisions shall be deemed to refer to the
date that such provisional application takes effect.
5. The United Kingdom shall submit notifications under this Article to the Ministry
of Foreign Affairs of Viet Nam or its successor. Viet Nam shall submit notifications
under this Article to the United Kingdom’s Foreign, Commonwealth and
Development Office or its successor.
6. This Agreement is drawn up in the English and Vietnamese languages, each of

these texts being equally authentic.
IN WITNESS WHEREOF, the undersigned, duly authorised thereto by their

respective Governments, have signed this Treaty.
DONE at this day of 2020

in English and Vietnamese languages.
For the Government of the Socialist For the Government of the United
Republic of Viet Nam: Kingdom of Great Britain and
Northern Ireland:
ANNEX
The incorporation of the EU-Viet Nam FTA into this Agreement is further modified
as follows:
1. MODIFICATIONS TO THE PREAMBLE
The First Paragraph of the Preamble to the EU-Viet Nam FTA shall be substituted
with:
“RECOGNISING their longstanding and strong partnership based on common

principles and values, and their important economic, trade and investment
relationship;”
2. MODIFICATIONS TO ANNEX 2-A (REDUCTION OR ELIMINATION

OF CUSTOMS DUTIES)
a) Subparagraph 1(k) of Section A of Annex 2-A of the EU-Viet Nam FTA shall be
substituted with:
“(k)(i) the Parties acknowledge that the United Kingdom may introduce and
apply an entry price system on or after the date of entry of force of this
Agreement in order to replicate, in whole or in part, the entry price system that
the Union applies to certain fruits and vegetables in accordance with the
Common Customs Tariff provided for in Commission Implementing
Regulation (EU) No 543/2011 of 7 June 2011 (and successor acts) laying down
detailed rules for the application of Council Regulation (EC) No 1234/2007 in
respect of the fruit and vegetables and processed fruit and vegetables sectors;
and
(ii) the ad valorem component of the customs duties on originating goods

provided for in the items in staging category A+EP in the Union’s Schedule
shall be eliminated upon the date of entry into force of this Agreement. The
tariff elimination applies to the ad valorem duty only; the specific duty
provided for in United Kingdom legislation that is introduced on or after the
date of entry into force of this Agreement to replicate, in whole or in part, the
entry price scheme applied in accordance with Commission Implementing
Regulation (EU) No 543/2011 of 7 June 2011 (and successor acts) laying down
detailed rules for the application of Council Regulation (EC) No 1234/2007 in
respect of the fruit and vegetables and processed fruit and vegetables sectors
shall be maintained;”
b) In Sub-section 1 of Section B of Annex 2-A of the EU-Viet Nam FTA:
i) in paragraph 2, the number “500” shall be substituted with “68”;

ii) in paragraph 3, the number “400” shall be substituted with “54”;
iii) in paragraph 4, the number “5 000” shall be substituted with “681”;
iv) in paragraph 5, the number “20 000” shall be substituted with “3356”;
v) in paragraph 6, the number “30 000” shall be substituted with “5 001”;
vi) in paragraph 7, the number “30 000” shall be substituted with “5 001”;
vii) in paragraph 11, the number “30 000” shall be substituted with “12 215”;
viii) in paragraph 12, the number “11 500” shall be substituted with “1 566”;
ix) in paragraph 13, the number “500” shall be substituted with “68”;
x) in paragraph 14, the number “20 000” shall be substituted with “2 724”;
xi) in paragraph 15, the number “400” shall be substituted with “54”;
xii) in paragraph 16, the number “350” shall be substituted with “48”;
xiii) in paragraph 17, the number “1 000” shall be substituted with “136”;
xiv) in paragraph 18, the number “2 000” shall be substituted with “272”.
c) For greater certainty in relation to the application of Article 6 of this Agreement,

for tariff elimination and reduction, on the date of entry into force of this Agreement,
the Parties shall continue to implement the remaining stages of tariff reduction as if
this Agreement had entered into force on the date of entry into force of the EU-Viet
Nam FTA.
3. MODIFICATIONS TO CHAPTER 6 (SANITARY AND

PHYTOSANITARY MEASURES)
Article 6.5.1(b) (Competent Authorities and Contact Points) of the EU-Viet Nam
FTA shall be replaced by:
“The United Kingdom shall notify Viet Nam of its competent authorities on
the date of entry into force of this Agreement”
4. MODIFICATIONS TO CHAPTER 8 (LIBERALISATIONS OF

INVESTMENT, TRADE IN SERVICES, AND ELECTRONIC COMMERCE)
a) Footnote 10 of subparagraph 1(j) of Article 8.2 of the EU-Viet Nam FTA shall not
be incorporated into this Agreement.
b) The following footnote shall be added to Article 8.8 (Performance Requirements)

of the EU-Viet Nam FTA:
“[fn.] For greater certainty, in respect of Viet Nam, this Article does not
preclude enforcement of any commitment, undertaking or requirement
between private parties, if Viet Nam did not impose or require the
commitment, undertaking or requirement.”
c) The following footnote shall be added to paragraph 1 of Article 8.8 (Performance

Requirements) of the EU-Viet Nam FTA:
“[fn.] For greater certainty, nothing in this paragraph prevents the United
Kingdom from enforcing an undertaking voluntarily given by a person in
relation to a takeover or merger. An “undertaking voluntarily given” means an
undertaking that is not required by a Party as a condition of the approval of the
takeover or merger.”
d) Paragraph 4 of Article 8.8 (Performance Requirements) of the EU-Viet Nam FTA

shall be substituted with:
“4. Subparagraph 1(f) shall not be construed as preventing the application of a

requirement imposed or a commitment or undertaking enforced by a court or
administrative tribunal, or by a competition authority pursuant to a Party’s
competition law.”
5. MODIFICATIONS TO APPENDIX 8-A-1 (SPECIFIC COMMITMENTS

ON CROSS-BORDER SUPPLY OF SERVICES)
a) Paragraphs 7 and 8 of Appendix 8-A-1 of Annex 8-A of the EU-Viet Nam FTA
shall not be incorporated into this Agreement.
b) In the table of Appendix 8-A-1 of Annex 8-A of the EU-Viet Nam FTA, for
subsector 1.A(a) (relating to legal services (CPC 861) excluding legal advisory and
legal documentations and certification services provided by legal professionals
entrusted with public functions, such as notaries, “huissiers de justice” or other
“officiers publics et ministériels”), the words in Footnote 5 from “However, in some
Member States” to “in which the lawyer is entitled to practice.” shall not be
incorporated into this Agreement.
c) In the table of Appendix 8-A-1 of Annex 8-A of the EU-Viet Nam FTA, for
subsector 1.E(b) (relating to aircraft (CPC 83104)) the words “or elsewhere in the
Union” shall not be incorporated into this Agreement.
d) In the table of Appendix 8-A-1 of Annex 8-A of the EU-Viet Nam FTA, for
subsector 12.D(d) (relating to Rental of aircraft with crew (CPC 734)) the words “or,
if the licensing Member State so allows, elsewhere in the Union” shall not be

ON LIBERALISATION OF INVESTMENTS)
a) Paragraph 10 of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA shall
not be incorporated into this Agreement.
b) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for ALL
SECTORS, under the heading “Types of Establishment”, in the second column,
Footnote 8 shall not be incorporated into this Agreement.
c) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for ALL
SECTORS, under the heading “Types of Establishment”, in the second column, the
words from “However, this does not prevent a Member State” to “unless such
extension is explicitly prohibited by Union law.” shall not be incorporated into this
Agreement.
subsector 6.A(a) (relating to Legal services (CPC 861) excluding legal advisory and
e) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for
subsector 6.A(k) (relating to retail sales of pharmaceuticals and retail sales of
medical and orthopaedical goods (CPC 63211) and other services supplied by
pharmacists) the words in Footnote 27 “In some Member States, only the supply of
prescription drugs is reserved to pharmacists.” shall not be incorporated into this
Agreement.
f) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for
subsector 6.E(b) (Relating to aircraft (CPC 83104)) the words “or elsewhere in the
Union” shall not be incorporated into this Agreement.
g) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for
subsector 16.A(a) (relating to International passenger transportation (CPC 7211 less
national cabotage transport)), Footnote 49 shall be substituted with:
“For the United Kingdom, cabotage in maritime transport services under this Section
covers transportation of passengers or goods between a port or point located in the
United Kingdom and another port or point located in the United Kingdom, including
on its continental shelf, as provided for in the United Nations Convention on the Law
of the Sea, and traffic originating and terminating in the same port or point located
in the United Kingdom.”
h) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for
subsector 16.A(b) (relating to International freight transportation (CPC 7212 less
national cabotage transport)), Footnote 50 shall be substituted with:
“For the United Kingdom, cabotage in maritime transport services under this Section
covers transportation of passengers or goods between a port or point located in the
United Kingdom and another port or point located in the United Kingdom, including
on its continental shelf, as provided for in the United Nations Convention on the Law
of the Sea, and traffic originating and terminating in the same port or point located
in the United Kingdom.”
i) In the table of Appendix 8-A-2 of Annex 8-A of the EU-Viet Nam FTA, for
subsector 17.D(d) (relating to Rental of aircraft with crew (CPC 734)) the words “or,
if the licensing Member State so allows, elsewhere in the Union” shall not be

IN CONFORMITY WITH SECTION D (TEMPORARY PRESENCE OF
NATURAL PERSONS FOR BUSINESS PURPOSES) OF CHAPTER 8
(LIBERALISATION OF INVESTMENT, TRADE IN SERVICES AND
ELECTRONIC COMMERCE))
a) Paragraph 11 of Appendix 8-A-3 of Annex 8-A of the EU-Viet Nam FTA shall
b) In the table of Appendix 8-A-3 of Annex 8-A of the EU-Viet Nam FTA, the
reservation for ALL SECTORS for “Recognition”, and Footnote 1, shall not be
c) In the table of Appendix 8-A-3 of Annex 8-A of the EU-Viet Nam FTA, for
subsector 6.A(a) (relating to Legal services (CPC 861) excluding legal advisory and
subsector 6.A(k) (relating to retail sales of pharmaceuticals and retail sales of
medical and orthopaedical goods (CPC 63211) and other services supplied by
pharmacists) the words in Footnote 6 “In some Member States, only the supply of
prescription drugs is reserved to pharmacists.” shall not be incorporated into this
Agreement.
8. MODIFICATIONS TO CHAPTER 9 (GOVERNMENT PROCUREMENT)
a) In the first sentence of paragraph 4 of Article 9.6 (Notices) of the EU-Viet Nam
FTA, the words “and financial” shall not be incorporated into this Agreement.
b) The following footnote shall be added to paragraph 4 of incorporated Article 9.6.

(Notices):
“[fn.] This paragraph is valid for Viet Nam only when an automatic system for
the translation and publication of summary notices in English is set up and
operational in Viet Nam, thanks to the technical and financial assistance of the
EU.”
9. MODIFICATIONS TO ANNEX 9-A (COVERAGE OF GOVERNMENT
PROCUREMENT FOR THE UNION)
Paragraph 28 of Part B of Sub-section 2 of Section H of Annex 9-A of the EU-Viet

Nam FTA shall be substituted with:
“28. UNITED KINGDOM
28.1 Upon entry into force of this Agreement, the United Kingdom shall
provide Viet Nam with details of the United Kingdom’s means of
publication of notices.”
10. MODIFICATIONS TO SECTION B (SUBSIDIES) OF CHAPTER 10

(COMPETITION POLICY)
The final sentence of paragraph 1 of Article 10.4 (Principles) of the EU-Viet Nam
FTA shall be substituted with:
“In principle, a Party should not grant subsidies to enterprises providing goods
or services if they significantly negatively affect or are likely to
significantly negatively affect trade between the two Parties.”
11. MODIFICATIONS TO CHAPTER 12 (INTELLECTUAL PROPERTY)
a) In paragraph 2 of Article 12.26 (Amendment of the List of Geographical

Indications) of the EU-Viet Nam FTA, the words “date of signing of this Agreement
is” shall be substituted with “earlier of the date of signing of this Agreement or the
date of signing of the EU-Viet Nam FTA, was”.
b) Paragraphs 1, 2 and 3 of Article 12.28 (Exceptions) of the EU-Viet Nam FTA

12. MODIFICATIONS TO ANNEX 12-A (LIST OF GEOGRAPHICAL

INDICATIONS)
a) Geographical indications listed in Part A of Annex 12-A of the EU-Viet Nam

FTA that relate to parts of the European Union that are not in the United Kingdom
b) Notwithstanding paragraph (a), the “Irish Whiskey / Uisce Beatha Eireannach /

Irish Whisky” and “Irish Cream” geographical indications, which cover spirit drinks
produced in the Republic of Ireland and Northern Ireland, shall be incorporated into
this Agreement. The protection of “Irish Whiskey/Uisce Beatha Eireannach/Irish
Whisky” and “Irish Cream” geographical indications for products produced in
Northern Ireland is without prejudice to the protection of these geographical
indications for products produced in the Republic of Ireland.
c) The following footnote shall be added to the Designation Name column for
“Scottish Farmed Salmon” in Part A of Annex 12-A of the EU-Viet Nam FTA:
“[fn.] For greater certainty, Viet Nam confirms that protection of this
geographical indication in Viet Nam shall continue to be protected under its
domestic laws, in accordance with the terms of this Agreement.”
13. MODIFICATIONS TO PROTOCOL 1 (CONCERNING THE

DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS” AND
METHODS OF ADMINISTRATIVE CO-OPERATION)
Protocol 1 (Concerning the Definition of the Concept of "Originating Products" and

Methods of Administrative Cooperation), and its Annexes of the EU-Viet Nam FTA
shall be substituted with Protocol 1 of this instrument.
14. MODIFICATIONS TO PROTOCOL 2 (ON MUTUAL

ADMINISTRATIVE ASSISTANCE IN CUSTOMS MATTERS)
a) Subparagraph (c) of Article 13.1 of Protocol 2 of the EU-Viet Nam FTA shall not
b) Article 13.2 of Protocol 2 of the EU-Viet Nam FTA shall be substituted with
“Notwithstanding paragraph 1, the provisions of this Protocol shall take precedence
over the provisions of any bilateral agreement on mutual assistance which has been
concluded between the United Kingdom and Viet Nam prior to the date this
Agreement is signed insofar as the provisions of the latter are incompatible with
those of this Protocol.”
15. MODIFICATIONS TO JOINT DECLARATIONS
a) The Joint Declaration Concerning Customs Unions to the EU-Viet Nam FTA shall
b) The Joint Declaration Concerning the Principality of Andorra to the EU-Viet Nam
FTA shall not be incorporated into this Agreement.
c) The Joint Declaration Concerning the Republic of San Marino to the EU-Viet Nam
FTA shall not be incorporated into this Agreement.
16. MODIFICATIONS TO UNDERSTANDING CONCERNING BANK
EQUITY
a) The Understanding Concerning Bank Equity to the EU-Viet Nam FTA shall not
b) Viet Nam and the United Kingdom agree to exchange side letters relating to bank
equity, which are reflected in Appendix I as a part of this Agreement.
APPENDIX I
2020
His Excellency
United Kingdom of Great Britain and Northern Ireland
Dear Ambassador,
In connection with the signing on this date of the Free Trade Agreement between the
United Kingdom of Great Britain and Northern Ireland (“the United Kingdom”) and
the Socialist Republic of Viet Nam (“Viet Nam”) (“the Agreement”), I have the
honour to confirm that the following agreement has been reached between Viet Nam
and the United Kingdom:
1. With respect to capital contribution in the form of buying shares in

commercial banks, until 1 August 2025, the Vietnamese authorities shall
favourably consider the proposal by the United Kingdom’s financial
institutions to allow the total equity held by foreign investors in one joint-
stock commercial bank of Viet Nam up to 49 per cent of the enterprise’s
chartered capital.
2. Paragraph 1 does not apply to four commercial banks in which the

Government of Viet Nam currently holds the majority of equity, namely the
Bank for Investment and Development of Viet Nam (BIDV), the Viet Nam
Joint Stock Commercial Bank for Industry and Trade (Vietinbank), the Joint
Stock Commercial Bank for Foreign Trade of Viet Nam (Vietcombank) and
the Viet Nam Bank for Agriculture and Rural Development (Agribank).
3. Paragraph 1 applies subject to a mutual and voluntary agreement

between a relevant joint-stock commercial bank of Viet Nam and the
financial institutions of the United Kingdom.
4. The acquisition of the equity by financial institutions of the United

Kingdom in the joint-stock commercial bank in Viet Nam referred to in
paragraph 1 shall be in full compliance with the relevant merger and
acquisition procedures as well as other prudential and competition
requirements, including limitations or caps on the percentage of ownership
of shares applicable to each individual or institutional investor on national
treatment basis, under the laws and regulations of Viet Nam.
5. For the avoidance of doubt, this letter shall be incorporated into and
made part of the Agreement and shall be subject to the incorporated Chapter
15 (Dispute Settlement) of the EU-Viet Nam FTA.
6. For the avoidance of doubt, this letter shall not be subject to the
Agreement between the Government of the United Kingdom of Great Britain
and Northern Ireland and the Government of the Socialist Republic of Viet
Nam for the Promotion and Protection of Investment, done at Hanoi on 01
August 2002.
I have the honour to propose that this letter and your letter of confirmation in reply
shall constitute an agreement between our two Governments, which shall enter into
force on the date of entry into force of the Agreement as between Viet Nam and the
United Kingdom.
Sincerely,
Tran Ngoc An
Ambassador Extraordinary & Plenipotentiary of the Socialist Republic of Viet Nam
to the United Kingdom of Great Britain and Northern Ireland
His Excellency
Socialist Republic of Viet Nam
2020
Dear Ambassador,
I am pleased to acknowledge receipt of your letter of 2020,

which reads as follows:
“In connection with the signing on this date of the Free Trade Agreement between
the United Kingdom of Great Britain and Northern Ireland (“the United Kingdom”)
and the Socialist Republic of Viet Nam (“Viet Nam”) (“the Agreement”), I have the
honour to confirm that the following agreement has been reached between Viet Nam
and the United Kingdom:
1. With respect to capital contribution in the form of buying shares in

commercial banks, until 1 August 2025, the Vietnamese authorities shall
favourably consider the proposal by the United Kingdom’s financial
institutions to allow the total equity held by foreign investors in one joint-
stock commercial bank of Viet Nam up to 49 per cent of the enterprise’s
chartered capital.
2. Paragraph 1 does not apply to four commercial banks in which the

Government of Viet Nam currently holds the majority of equity, namely the
Bank for Investment and Development of Viet Nam (BIDV), the Viet Nam
Joint Stock Commercial Bank for Industry and Trade (Vietinbank), the Joint
Stock Commercial Bank for Foreign Trade of Viet Nam (Vietcombank) and
the Viet Nam Bank for Agriculture and Rural Development (Agribank).
3. Paragraph 1 applies subject to a mutual and voluntary agreement

between a relevant joint-stock commercial bank of Viet Nam and the
financial institutions of the United Kingdom.
4. The acquisition of the equity by financial institutions of the United

Kingdom in the joint-stock commercial bank in Viet Nam referred to in
paragraph 1 shall be in full compliance with the relevant merger and
acquisition procedures as well as other prudential and competition
requirements, including limitations or caps on the percentage of ownership
of shares applicable to each individual or institutional investor on national
treatment basis, under the laws and regulations of Viet Nam.
5. For the avoidance of doubt, this letter shall be incorporated into and
made part of the Agreement and shall be subject to the incorporated Chapter
15 (Dispute Settlement) of the EU-Viet Nam FTA.
6. For the avoidance of doubt, this shall not be subject to the Agreement
between the Government of the United Kingdom of Great Britain and
Northern Ireland and the Government of the Socialist Republic of Viet Nam
for the Promotion and Protection of Investment, done at Hanoi on 01 August
2002.
I have the honour to propose that this letter and your letter of confirmation in reply
shall constitute an agreement between our two Governments, which shall enter into
force on the date of entry into force of the Agreement as between Viet Nam and the
United Kingdom.”
I have the honour to confirm that my Government shares this understanding, and that
your letter and this letter of confirmation in reply shall constitute an agreement
between our two Governments, which shall enter into force on the date of entry into
force of the Agreement as between the United Kingdom and the Socialist Republic
of Viet Nam.
Sincerely,
Gareth Ward
British Ambassador to Viet Nam
PROTOCOL 1
CONCERNING THE DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

AND METHODS OF ADMINISTRATIVE COOPERATION
SECTION A
GENERAL PROVISIONS
ARTICLE 1
Definitions
For the purposes of this Protocol:
(a) "Chapter", "heading" and "subheading" means the Chapter, the heading (four-digit code) and
the subheading (six-digit code) used in the nomenclature which constitutes the HS;
(b) "classified" means included in the classification of a product or material under a particular
Chapter, heading, or subheading of the Harmonized System;
(c) "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;
(d) "customs value" means the value as determined in accordance with the Customs Valuation
Agreement;
(e) "exporter" means a person, located in the exporting Party, that is exporting the goods to the
other Party and is able to prove the origin of the exported goods, whether or not that person is
the manufacturer or carries out the export formalities;
(f) "ex-works price" means the price paid for the product ex-works to the manufacturer in whose
undertaking the last working or processing is carried out, provided that the price includes the
value of all the materials used and all other costs related to its production, excluding any
internal taxes which are, or may be, repaid when the product obtained is exported;
where the price paid does not reflect all costs related to the manufacturing of the product
which are actually incurred in the UK or in Viet Nam, "ex-works price" means the sum of
all those costs, excluding any internal taxes which are, or may be, repaid when the product
obtained is exported;
where the last working or processing has been subcontracted to a manufacturer, the term
"manufacturer" referred to in the first paragraph may refer to the enterprise that has employed
the subcontractor;
(g) "fungible materials" means materials that are of the same kind and commercial quality, with
the same technical and physical characteristics, and which cannot be distinguished from one
another once they are incorporated into the finished product;
(h) "goods" means both materials and products;
(i) "manufacture" means any kind of working or processing, manufacturing, producing,

processing or assembling of goods;
(j) "material" means, inter alia, any ingredient, raw material, component or part used in the
manufacture of a product;
(k) "non-originating goods" or "non-originating materials" means goods or materials that do not
qualify as originating in accordance with this Protocol;
(l) "originating goods" or "originating materials" means goods or materials that qualify as
originating in accordance with this Protocol;
(m) "product" means a product being manufactured, even if it is intended for later use in another
manufacturing operation;
(n) "territories" includes territorial sea;
(o) "value of materials" means the customs value at the time of importation of the non-originating
materials used or, if this is not known and cannot be ascertained, the first ascertainable price
paid for the materials in the UK or in Viet Nam; and
(p) ‘EU’ means the European Union.

SECTION B
DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"
ARTICLE 2
General Requirements
For the purpose of implementing this Agreement, the following products shall be considered as
originating in a Party:
(a) products wholly obtained in a Party within the meaning of Article 4 (Wholly Obtained
Products);
(b) products obtained in a Party incorporating materials which have not been wholly obtained
there, provided that such materials have undergone sufficient working or processing in the
Party concerned within the meaning of Article 5 (Sufficiently Worked or Processed Products).
ARTICLE 3
Cumulation of Origin
1. Notwithstanding Article 2 (General Requirements), products shall be considered as

originating in the exporting Party if such products are obtained there by incorporating materials
originating in the other Party or the EU, provided that the working or processing carried out in
the exporting Party goes beyond the operations referred to in Article 6 (Insufficient Working or
Processing).2
2. For the purposes of paragraph 1, the origin of the materials shall be determined according
to the rules of origin of this Agreement.
3. Notwithstanding Article 2 (General Requirements), working or processing carried out in the

EU shall be considered as having been carried out in the UK when the products obtained undergo
subsequent working or processing in the UK provided that the working or processing carried out
in the UK goes beyond the operations referred to in Article 6 (Insufficient Working or
Processing).
4. For the purposes of paragraph 1, the originating status of materials exported from the EU
to a Party to be used in further working or processing shall be established by a proof of origin
under which these materials could be exported directly to that Party.
5. The cumulation in respect of the EU as provided for in paragraphs 1, 2, 3 and 4 applies if the
countries involved in the acquisition of the originating status and the country of destination have
arrangements on administrative cooperation which ensure the correct implementation of this
2
The administrative arrangements in terms of the cumulation with the EU, as provided for in Article 3, shall be reviewed by
the Committee on Customs established pursuant to Incorporated Article 17.2 (Specialised Committees) of this Agreement,
starting from the third year, for application from the fourth year following entry into force of this Agreement. The Committee
on Customs shall, as a result of the review, put in place arrangements which are necessary for the application of cumulation
that are no less beneficial in respect of trade between them. In the event that the Committee on Customs may not reach
mutual understanding on such arrangements within this timeframe, the Parties recognise that, from the fourth year following
entry into force of this Agreement, Parties shall have the right to enforce their domestic arrangements on procedural aspects
for proving origin in terms of cumulation to meet the objective of this Article.
Article.
6. Materials listed in Annex III to this Protocol (Materials Referred to in Paragraph 6 of

Article 3) originating in an ASEAN country which applies with the UK a preferential trade
agreement in accordance with Article XXIV of GATT 1994, shall be considered as materials
originating in Viet Nam when further processed or incorporated into one of the products listed in
Annex IV to this Protocol (Products Referred to in Paragraph 6 of Article 3).
7. For the purpose of paragraph 6, the origin of the materials shall be determined according to
the rules of origin applicable in the framework of the UK's preferential trade agreements with
those ASEAN countries.
8. For the purpose of paragraph 6, the originating status of materials exported from an ASEAN
country to Viet Nam to be used in further working or processing shall be established by a proof of
origin as if those materials were exported directly to the UK.
9. The cumulation in respect of the ASEAN countries (as provided for in paragraphs 6, 7 and 8 applies
if:
(a) the ASEAN countries involved in the acquisition of the originating status have undertaken to:
(i) comply or ensure compliance with this Protocol; and
(ii) provide the administrative cooperation necessary to ensure the correct implementation
of this Protocol both with regard to the UK and among themselves;
(b) the undertakings referred to in subparagraph (a) have been notified to the UK; and
(c) the tariff duty the UK applies to the products listed in Annex IV to this Protocol obtained in
Viet Nam by use of such cumulation is higher than or the same as the duty the UK applies to
the same product originating in the ASEAN country involved in the cumulation.
10. Proofs of origin issued by application of paragraph 6 shall bear the following entry:
"Application of Article 3 (6) of Protocol 1 to the Viet Nam - UK FTA".
11. Fabrics originating in the Republic of Korea shall be considered as originating in Viet Nam
when further processed or incorporated into one of the products listed in Annex V to this Protocol
obtained in Viet Nam, provided that they have undergone working or processing in Viet Nam which
goes beyond the operations referred to in Article 6 (Insufficient Working or Processing).
12. For the purpose of paragraph 11, the origin of the fabrics shall be determined in
accordance with the rules of origin applicable in the framework of the Free Trade Agreement
between the United Kingdom of Great Britain and Northern Ireland, and the Republic of
Korea, done at London on 22 August 2019 except for the rules set out in Annex II(a) to the
Protocol concerning the Definition of "Originating Products" and Methods of Administrative
Cooperation of that preferential trade agreement.
13. For the purpose of paragraph 11, the originating status of the fabrics exported from the
Republic of Korea to Viet Nam to be used in further working or processing shall be established by a
proof of origin as if those fabrics were exported directly from the Republic of Korea to the UK.
14. The cumulation provided for in paragraphs 11 to 13 applies if:
(a) the Republic of Korea applies with the UK a preferential trade agreement in accordance
with Article XXIV of GATT 1994;
(b) the Republic of Korea and Viet Nam have undertaken and notified to the UK their
undertaking to:
(i) comply or ensure compliance with the cumulation provided for by this Article; and
(ii) provide the administrative cooperation necessary to ensure the correct implementation
of this Protocol both with regard to the UK and between themselves.
15. Proofs of origin issued by Viet Nam by application of paragraph 11 shall bear the
following entry: "Application of Article 3(11) of Protocol 1 to the Viet Nam - UK FTA".
16. The Committee on Customs established pursuant to incorporated Article 17.2 (Specialised
Committees) of this Agreement, may decide that fabrics originating in a country with which both the
UK and Viet Nam apply a preferential trade agreement in accordance with Article XXIV of GATT
1994 shall be considered as originating in a Party when further processed or incorporated into one of
the products listed in Annex V to this Protocol obtained in that Party, provided that they have
undergone working or processing in that Party which goes beyond the operations referred to in
Article 6 (Insufficient Working or Processing).
ARTICLE 4
Wholly Obtained Products
1. The following shall be considered as wholly obtained in a Party:
(a) mineral products extracted from its soil or from its seabed;
(b) plants and vegetable products grown and harvested or gathered there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products from slaughtered animals born and raised there;
(f) products obtained by hunting or fishing conducted there;
(g) products of aquaculture, where the fish, crustaceans and molluscs are born or raised there
from eggs, fry, fingerlings and larvae;
(h) products of sea fishing and other products taken from outside any territorial sea by its vessels;
(i) products made aboard its factory ships exclusively from products referred to in
subparagraph (h);
(j) used articles collected there which are only fit for the recovery of raw materials;
(k) waste and scrap resulting from manufacturing operations conducted there;
(l) products extracted from the seabed or below the seabed which is situated outside any
territorial sea but where it has exclusive exploitation rights;
(m) goods produced there exclusively from the products specified in subparagraphs (a) to (l).
2. The terms "its vessels" and "its factory ships" in subparagraphs 1(h) and 1(i) apply only to
vessels and factory ships which:
(a) are registered in the UK or in Viet Nam;
(b) fly the flag of the UK or of Viet Nam; and
(c) meet one of the following conditions:
(i) they are at least 50 per cent owned by natural persons of a Party or a Member State of the
EU; or
(ii) they are owned by legal persons which:
(A) have their head office and their main place of business in the UK, Viet Nam or a
Member State of the EU; and
(B) are at least 50 per cent owned by the UK, by Viet Nam, by a Member State of the
EU or by their public entities or nationals.
ARTICLE 5
Sufficiently Worked or Processed Products
1. For the purpose of subparagraph (b) of Article 2 (General Requirements), products which are
not wholly obtained are considered to be sufficiently worked or processed when the conditions set
out in Annex II to this Protocol are fulfilled.
2. The conditions referred to in paragraph 1 indicate, for all products covered by this Agreement,
the working or processing which must be carried out on non-originating materials used in
manufacturing and apply only in relation to such materials.
If a product which has acquired originating status by fulfilling the conditions set out in the list is
used in the manufacture of another product, the conditions applicable to the product in which it is
incorporated do not apply to it, and no account shall be taken of the non-originating materials which
may have been used in its manufacture.
3. By way of derogation from paragraph 1 and subject to paragraphs 4 and 5, non-originating

materials which, in accordance with the conditions set out in Annex II to this Protocol, are not to be
used in the manufacture of a given product, may nevertheless be used, provided that their total value
or net weight assessed for the product does not exceed:
(a) 10 per cent of the weight of the product or ex-works price for products of Chapters 2 and 4 to
24 of the HS, other than processed fishery products referred to in Chapter 16 of the HS; or
(b) 10 per cent of the ex-works price of the product for other products, except for products of
Chapters 50 to 63 of the HS, for which the tolerances mentioned in Notes 6 and 7 of Annex I
to this Protocol apply.
4. Paragraph 3 shall not allow exceeding any of the percentages for the maximum value or
weight of non-originating materials as specified in Annex II to this Protocol.
5. Paragraphs 3 and 4 do not apply to products wholly obtained in a Party within the meaning of
Article 4 (Wholly Obtained Products). Without prejudice to Article 6 (Insufficient Working or
Processing) and paragraph 2 of Article 7 (Unit of Qualification), the tolerance provided for in
paragraphs 3 and 4 applies to the sum of all the materials which are used in the manufacture of a
product for which Annex II to this Protocol requires that such materials be wholly obtained.
ARTICLE 6
Insufficient Working or Processing
1. The following operations shall be considered as insufficient working or processing to confer

the status of originating products, whether or not the requirements of Article 5 (Sufficiently Worked
or Processed Products) are satisfied:
(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;
(e) simple painting and polishing operations;
(f) 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;
(j) sifting, screening, sorting, classifying, grading, or matching (including the making-up of sets
of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all
other simple packaging operations;
(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or
their packaging;
(m) simple mixing of products, whether or not of different kinds; mixing of sugar with any
material;
(n) simple addition of water, dilution, dehydration or denaturation of products;
(o) simple assembly of parts of articles to constitute a complete article or disassembly of products
into parts;
(p) a combination of two or more of the operations specified in subparagraphs (a) to (o); or
(q) slaughter of animals.
2. For the purpose of paragraph 1, operations shall be considered simple when for their
performance neither special skills are required nor machines, apparatus or tools especially produced
or installed for those operations.
3. All operations carried out either in the UK or in Viet Nam on a given product shall be
considered together when determining whether the working or processing undergone by that
product is to be regarded as insufficient within the meaning of paragraph 1.
ARTICLE 7
Unit of Qualification
1. The unit of qualification for the application of this Protocol shall be the particular product
which is considered as the basic unit when determining classification using the nomenclature of
the HS.
2. When a consignment consists of a number of identical products classified under the same
subheading of the HS, each individual item shall be taken into account when applying this Protocol.
3. Where, under General Rule 5 of the HS, packaging is included in the product for classification
purposes, it shall be included for the purposes of determining origin.
ARTICLE 8
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 price thereof or which are not separately invoiced, shall be regarded as one with the
piece of equipment, machine, apparatus or vehicle in question.
ARTICLE 9
Sets
Sets, as defined in General Rule 3 of the HS, shall be regarded as originating when all component
products are originating products. When a set is composed of originating and non-originating
products, the set as a whole shall be regarded as originating, provided that the value of the
non-originating products does not exceed 15 per cent of the ex-works price of the set.
ARTICLE 10
Neutral Elements
In order to determine whether a product originates in a Party, it shall not be necessary to determine
the origin of the following elements which might be used in its manufacture:
(a) energy and fuel;
(b) production plants and equipment, including goods to be used for their maintenance;
(c) machines, tools, dies and moulds; spare parts and materials used in the maintenance of
equipment and buildings; lubricants, greases, compounding materials and other materials used
in production or used to operate equipment and buildings; gloves, glasses, footwear, clothing,
safety equipment and supplies; catalysts and solvents; equipment, devices and supplies used
for testing or inspecting the product; and
(d) other goods which do not enter and which are not intended to enter into the final composition
of the product.
ARTICLE 11
Accounting Segregation
1. If originating and non-originating fungible materials are used in the working or processing of
a product, the competent authorities may, at the written request of economic operators, authorise the
management of materials using the accounting segregation method without keeping the materials in
separate stocks.
2. The competent authorities may make the granting of authorisation referred to in paragraph 1
subject to any conditions they deem appropriate.
3. The authorisation shall be granted only if by use of the accounting segregation method it can
be ensured that, at any time, the number of products obtained which could be considered as
originating in the UK or in Viet Nam is the same as the number that would have been obtained by
using a method of physical segregation of the stocks.
4. If authorised, the accounting segregation method and its application shall be recorded on the
basis of the general accounting principles applicable in the UK or in Viet Nam, depending on
where the product is manufactured.
5. A manufacturer using the accounting segregation method shall make out or apply for origin
declarations for the quantity of products which may be considered as originating in the exporting
Party. At the request of the customs authorities or the competent authorities of the exporting Party,
the beneficiary shall provide a statement of how the quantities have been managed.
6. The competent authorities shall monitor the use made of the authorisation referred to in
paragraph 3 and may withdraw it if the manufacturer makes improper use of it or fails to fulfil any
of the other conditions laid down in this Protocol.
SECTION C
TERRITORIAL REQUIREMENTS
ARTICLE 12
Principle of Territoriality
1. Except as provided for in Article 3, the conditions set out in Section B (Definition of the
Concept of "Originating Products") relating to the acquisition of originating status shall be
fulfilled without interruption in a Party.
2. Except as provided for in Article 3, if originating goods exported from a Party return
from a third country, they shall be considered as non-originating, unless it can be
demonstrated to the satisfaction of the customs authorities that the returning goods:
(a) are the same as those exported; and
(b) have not undergone any operation beyond what is necessary to preserve them in good
condition while they were in that third country or while being exported.
ARTICLE 13
Non-Alteration
1. The products declared for home use in a Party shall be the same products as exported from the
other Party in which they are considered to originate. They shall not have been altered, transformed
in any way or subjected to operations other than operations to preserve them in good condition or
other than adding or affixing marks, labels, seals or any other documentation to ensure compliance
with specific domestic requirements of the importing Party carried out under customs supervision in
the country or countries of transit or splitting prior to being declared for home use.
2. Storage of products or consignments may take place provided they remain under customs
supervision in the country or countries of transit.
3. Without prejudice to Section D (Proof of Origin), the splitting of consignments may take
place where carried out by the exporter or under his responsibility, provided they remain under
customs supervision in the country or countries of splitting.
4. In case of doubt, the importing Party may request the declarant to provide evidence of
compliance, which may be given by any means, including:
(a) contractual transport documents such as bills of lading;
(b) factual or concrete evidence based on marking or numbering of packages;
(c) any evidence related to the goods themselves;
(d) a certificate of non-manipulation provided by the customs authorities of the country or

countries of transit or splitting, or any other documents demonstrating that the goods
remained under customs supervision in the country or countries of transit or splitting.
ARTICLE 14
Exhibitions
1. Originating products sent for exhibition in a country other than a Party and sold after the
exhibition for importation in a Party shall benefit on importation from the provisions of this
Agreement provided it is shown to the satisfaction of the customs authorities that:
(a) an exporter has consigned these products from a Party to the country in which the exhibition
is held and has exhibited them there;
(b) the products have been sold or otherwise disposed of by that exporter to a person in a Party;
(c) the products have been consigned during the exhibition or immediately thereafter in the state
in which they were sent for exhibition; and
(d) the products 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 or made out in accordance with the provisions of Section D
(Proof of Origin) and submitted to the customs authorities of the importing Party in the normal
manner. The name and address of the exhibition must be indicated thereon. Where necessary,
additional documentary evidence of the conditions under which the products have been exhibited
may be required.
3. Paragraph 1 applies to any trade, industrial, agricultural or crafts exhibition, fair or similar
public show or display which is not organised for private purposes in shops or business premises
with a view to the sale of foreign products, provided that the products remain under customs
control.
SECTION D
PROOF OF ORIGIN
ARTICLE 15
General Requirements
1. Products originating in the UK shall, on importation into Viet Nam, benefit from this
Agreement upon submission of any of the following proofs of origin:
(a) a certificate of origin made out in accordance with Articles 16 (Procedure for the Issuance of
a Certificate of Origin) to 18 (Issuance of a Duplicate Certificate of Origin);
(b) an origin declaration made out in accordance with Article 19 (Conditions for Making out an
Origin Declaration) by:
(i) an approved exporter within the meaning of Article 20 (Approved Exporter) for any
consignment regardless of its value; or
(ii) any exporter for consignments the total value of which does not exceed EUR 6 000;
(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 subparagraphs (a)
and (b) shall cease to apply to the UK.
2. Products originating in Viet Nam shall, on importation into the UK, benefit from this
Agreement upon submission of any of the following proofs of origin:
(a) a certificate of origin made out in accordance with Articles 16 (Procedure for the Issuance of
a Certificate of Origin) to 18 (Issuance of a Duplicate Certificate of Origin);
(b) an origin declaration made out in accordance with Article 19 (Conditions for Making out an
Origin Declaration) by any exporter for consignments the total value of which is to be
determined in the national legislation of Viet Nam and shall not exceed EUR 6 000;
(c) an origin declaration made out in accordance with Article 19 (Conditions for Making out an
Origin Declaration) by an exporter approved or registered in accordance with the relevant
legislation of Viet Nam after Viet Nam has notified to the UK that such legislation applies to
its exporters. Such notification may stipulate that subparagraph (a) shall cease to apply to
Viet Nam.
3. Originating products within the meaning of this Protocol shall, in the cases specified in
Article 24 (Exemptions from Proof of Origin), benefit from this Agreement without requiring the
submission of any of the documents referred to in this Article.
ARTICLE 16
Procedure for the Issuance of a Certificate of Origin
1. A certificate of origin shall be issued by the competent authorities of the exporting Party on
application having been made in writing by the exporter or, under the exporter's responsibility, by
his authorised representative.
2. For this purpose, the exporter or his authorised representative shall fill out both the certificate
of origin, specimen of which appears in Annex VII to this Protocol, and the application form. The
specimen of the application form to be used for exports from the UK to Viet Nam appears in
Annex VII to this Protocol; the specimen of the application form to be used for exports from
Viet Nam to the UK shall be determined in the domestic legislation of Viet Nam. These forms
shall be completed in one of the languages in which this Agreement is drawn up and in accordance
with the domestic law of the exporting Party. If they are hand-written, they shall be completed in
ink in printed characters. The description of the products must be given in the box reserved for this
purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line
must be drawn below the last line of the description, the empty space being crossed through to
prevent any subsequent addition.
3. The exporter applying for the issuance of a certificate of origin shall be prepared to submit at
any time, at the request of the competent authorities of the exporting Party, all appropriate
documents proving the originating status of the products concerned as well as the fulfilment of the
other requirements of this Protocol.
4. A certificate of origin shall be issued by the competent authorities of the exporting Party if the
products concerned can be considered as products originating in the UK or in Viet Nam and fulfil the
other requirements of this Protocol.
5. The competent authorities issuing certificates of origin shall take any steps necessary to verify
the originating status of the products and the fulfilment of the other requirements of this Protocol.
For this purpose, they shall have the right to call for any evidence and to carry out any inspection of
the exporter's accounts or any other check considered appropriate. They shall also ensure that the
forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the
space reserved for the description of the products has been completed in such a manner as to
exclude all possibility of fraudulent additions.
6. The date of issuance of the certificate of origin shall be indicated in Box 11 of the certificate.
7. The certificate of origin shall be issued as soon as possible to but not later than three working
days after the date of exportation (the declared shipment date).
ARTICLE 17
Certificates of Origin Issued Retrospectively
1. Notwithstanding paragraph 7 of Article 16 (Procedure for the Issuance of a Certificate of

Origin), a certificate of origin may also be issued after exportation of the products to which it relates
in specific situations where:
(a) it was not issued at the time of exportation because of errors, involuntary omissions or other
valid reasons;
(b) it is demonstrated to the competent authorities that a certificate of origin was issued but was
not accepted at importation for technical reasons; or
(c) the final destination of the products concerned was not known at the time of exportation and
was determined during their transportation, storage or after splitting of consignments in
accordance with Article 13 (Non-Alteration).
2. For the implementation of paragraph 1, the exporter shall indicate in his application the place
and date of exportation of the products to which the certificate of origin relates, and state the
reasons for his request.
3. The competent authorities may issue a certificate of origin retrospectively only after verifying
that the information supplied in the exporter's application conforms with that in the corresponding
file.
4. Certificates of origin issued retrospectively shall be endorsed with the following phrase in
English: "ISSUED RETROSPECTIVELY".
5. The endorsement referred to in paragraph 4 shall be inserted in Box 7 of the certificate of

origin.
ARTICLE 18
Issuance of a Duplicate Certificate of Origin
1. In the event of theft, loss or destruction of a certificate of origin, the exporter may apply to the
competent authorities which issued it for a duplicate made out on the basis of the export documents
in their possession.
2. The duplicate issued in this way must be endorsed with the following word in English:
"DUPLICATE".
3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate

certificate of origin.
4. The duplicate, which must bear the date of issue of the original certificate of origin, shall take
effect as from that date.
ARTICLE 19
Conditions for Making out an Origin Declaration
1. An origin declaration may be made out if the products concerned can be considered as
products originating in the UK or in Viet Nam and fulfil the other requirements of this Protocol.
2. The exporter making out an origin declaration shall be prepared to submit at any time, at the
request of the competent authorities of the exporting Party, all appropriate documents proving the
originating status of the products concerned as well as the fulfilment of the other requirements of
this Protocol.
3. An origin declaration shall be made out by the exporter on the invoice, the delivery note or
any other commercial document which describes the products concerned in sufficient details to
enable them to be identified, by typing, stamping or printing on that document the declaration, the
text of which appears in Annex VI to this Protocol, in accordance with the provisions of the
domestic law of the exporting Party. If the declaration is hand-written, it shall be written in ink in
capital characters.
4. Origin declarations shall bear the original signature of the exporter in manuscript. However,
an approved exporter within the meaning of Article 20 (Approved Exporter) shall not be required to
sign such declarations provided that he gives the competent authorities of the exporting Party a
written undertaking that he accepts full responsibility for any origin declaration which identifies
him as if it had been signed in manuscript by him.
5. An origin declaration may be made out after exportation provided that it is presented in the
importing Party no later than two years, or the period specified in the legislation of the importing
Party, after the entry of the goods into the territory.
6. The conditions for making out an origin declaration referred to in paragraphs 1 to 5 apply
mutatis mutandis to statements of origin made out by an exporter registered as provided for in
subparagraphs 1(c) and 2(c) of Article 15 (General Requirements).
ARTICLE 20
Approved Exporter
1. The competent authorities of the exporting Party may authorise any exporter (hereinafter
referred to as "approved exporter") who exports products under this Agreement to make out origin
declarations irrespective of the value of the products concerned. An exporter seeking such
authorisation shall offer to the satisfaction of the competent authorities all guarantees necessary to
verify the originating status of the products as well as the fulfilment of the other requirements of
this Protocol.
2. The competent authorities may grant the status of approved exporter subject to any conditions
specified in domestic legislation which they consider appropriate.
3. The competent authorities shall grant to the approved exporter an authorisation number which
shall appear on the origin declaration.
4. The competent authorities shall monitor the use of the authorisation by the approved exporter.
5. The competent authorities may withdraw the authorisation at any time. They shall do so when
the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils
the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
ARTICLE 21
Validity of Proof of Origin
1. A proof of origin shall be valid for 12 months from the date of issuance in the exporting
Party, and shall be submitted to the customs authorities of the importing Party within that period.
2. Proofs of origin which are submitted to the customs authorities of the importing Party after
the period of validity referred to in paragraph 1 may be accepted for the purpose of applying
preferential tariff treatment, when the importer failed to submit those documents by the final date of
the period of validity due to force majeure or other valid reasons beyond that person's control.
3. In other cases of belated presentation, the customs authorities of the importing Party may
accept the proofs of origin when the products have been imported within the period of validity
referred to in paragraph 1.
ARTICLE 22
Submission of Proof of Origin
For the purpose of claiming preferential tariff treatment, proofs of origin shall be submitted to the
customs authorities of the importing Party in accordance with the procedures applicable in that
Party. Those authorities may request a translation of the proof of origin if it is not issued in English.
ARTICLE 23
Importation by Instalments
Where, at the request of the importer and on the conditions laid down by the customs authorities of
the importing Party, dismantled or non-assembled products within the meaning of General Rule 2(a)
of the HS falling within Sections XVI and XVII or headings 7308 and 9406 of the HS are imported
by instalments, a single proof of origin for such products shall be submitted to the customs
authorities upon importation of the first instalment.
ARTICLE 24
Exemptions from Proof of Origin
1. Products sent as small packages from private persons to private persons or forming part of
travellers' personal luggage shall be admitted as originating products without requiring the
submission of a proof of origin, provided that such products are not imported by way of trade and
have been declared as meeting the requirements of this Protocol and where there is no doubt as to
the veracity of such declaration. In the case of products sent by post, this declaration can be made
on the customs declaration CN22, CN23 or on a sheet of paper attached to that document.
2. Imports which are occasional and consist solely of products for the personal use of the
recipients or travellers or their families 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 exists.
3. Furthermore, the total value of the products referred to in paragraphs 1 and 2 shall not exceed:
(a) when entering the UK, EUR 500 in the case of small packages or EUR 1 200 in the case of
products forming part of travellers' personal luggage;
(b) when entering Viet Nam, USD 200, both in the case of small packages and in the case of
products forming part of travellers' personal luggage.
ARTICLE 25
Supporting Documents
The documents referred to in paragraph 3 of Article 16 (Procedure for the Issuance of a Certificate
of Origin) and paragraph 2 of Article 19 (Conditions for Making out an Origin Declaration), used
for the purpose of proving that products covered by an origin declaration or a certificate of origin
can be considered as products originating in the UK or in Viet Nam and fulfil the other
requirements of this Protocol, may consist, inter alia, of the following:
(a) direct evidence of the manufacturing or other processes carried out by the exporter or supplier
to obtain the goods concerned, contained for example in his accounts or internal book-
keeping;
(b) documents proving the originating status of materials used, issued or made out in a Party,
where those documents are used in accordance with domestic law;
(c) documents proving the working or processing of materials in a Party, issued or made out in a
Party, where those documents are used in accordance with domestic law; or
(d) proof of origin proving the originating status of materials used, issued or made out in a Party
in accordance with this Protocol.
ARTICLE 26
Preservation of Proof of Origin and Supporting Documents
1. The exporter making out an origin declaration or applying for the issuance of a certificate of
origin shall keep for at least three years a copy of this origin declaration or of the certificate of
origin as well as of the documents referred to in paragraph 3 of Article 16 (Procedure for the
Issuance of a Certificate of Origin) and paragraph 2 of Article 19 (Conditions for Making out an
Origin Declaration).
2. The competent authorities of the exporting Party issuing a certificate of origin shall keep for
at least three years the application form referred to in in paragraph 2 of Article 16 (Procedure for the
Issuance of a Certificate of Origin).
3. The customs authorities of the importing Party shall keep for at least three years the proofs of
origin submitted to them.
4. Each Party shall permit, in accordance with that Party's laws and regulations, exporters in its
territory to maintain documentation or records in any form or medium, provided that the
documentation or records can be retrieved and printed.
ARTICLE 27
Discrepancies and Formal Errors
1. The discovery of slight discrepancies between the statements made in the proof of origin and
those made in the documents submitted to the customs office for the purpose of carrying out the
formalities for importing the products shall not ipso facto render the proof of origin null and void if
it is duly established that this document corresponds to the products submitted.
2. Obvious formal errors such as typing errors on a proof of origin shall not cause this document
to be rejected if these errors are not such as to create doubts concerning the correctness of the
statements made in this document.
3. For multiple goods declared under the same proof of origin, a problem encountered with one
of the goods listed shall not affect or delay the granting of preferential tariff treatment and customs
clearance of the remaining goods listed in the proof of origin.
ARTICLE 28
Amounts Expressed in Euro
1. For the application of subparagraph 1(b)(ii) of Article 15 (General Requirements) and

subparagraph 3(a) of Article 24 (Exemptions from Proof of Origin) in cases where products are
invoiced in a currency other than euro, amounts in the national currency of the UK or of Viet
Nam equivalent to the amounts expressed in euro shall be fixed annually by each Party.
2. A consignment shall benefit from subparagraph 1(b)(ii) of Article 15 (General Requirements)

and subparagraph 3(a) of Article 24 (Exemptions from Proof of Origin) by reference to the currency
in which the invoice is drawn up, according to the amount fixed by the Party concerned.
3. The amounts to be used in any given national currency shall be the equivalent in that currency
of the amounts expressed in euro as at the first working day of October. The amounts shall be
communicated by 15 October and shall apply from 1 January of the following year. The Parties
shall notify each other of the relevant amounts.
4. A Party may round up or down the amount resulting from the conversion into its national
currency of an amount expressed in euro. The rounded-off amount may not differ from the amount
resulting from the conversion by more than 5 per cent. A Party may retain unchanged its national
currency equivalent of an amount expressed in euro if, at the time of the annual adjustment
provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an
increase of less than 15 per cent in the national currency equivalent. The national currency
equivalent may be retained unchanged if the conversion would result in a decrease in that
equivalent value.
5. The amounts expressed in euro shall be reviewed by the Committee on Customs at the request
of the UK or of Viet Nam. When carrying out that review, the Committee on Customs shall
consider the desirability of preserving the effects of the limits concerned in real terms. For that
purpose, it may decide to modify the amounts expressed in euro.
SECTION E
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
ARTICLE 29
Cooperation between Competent Authorities
1. The authorities of the Parties shall provide each other with specimen impressions of stamps
used in their competent authorities for the issue of certificates of origin and with the addresses of
the customs authorities responsible for verifying those certificates and origin declarations.
2. In order to ensure the proper application of this Protocol, the Parties shall assist each other,
through their competent authorities, in verifying the authenticity of the certificates of origin or the
origin declarations and the correctness of the information given in these documents.
ARTICLE 30
Verification of Proofs of Origin
1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the
competent authorities of the importing Party have reasonable doubts as to the authenticity of such
documents, the originating status of the products concerned or the fulfilment of the other
requirements of this Protocol.
2. For the purpose of implementing the provisions of paragraph 1, the competent authorities of
the importing Party shall return the certificate of origin and the invoice, if it has been submitted, or
the origin declaration, or a copy of these documents, to the competent authorities of the exporting
Party giving, where appropriate, the reasons for the enquiry. Any documents and information
obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded
in support of the request for verification.
3. The verification shall be carried out by the competent authorities of the exporting Party. For
that purpose, they shall have the right to request any evidence and to carry out any inspection of the
exporter's accounts or any other check considered appropriate.
4. If the competent authorities of the importing Party decide to suspend the granting of
preferential tariff treatment to the products concerned while awaiting the results of the verification,
release of the products shall be offered to the importer subject to any precautionary measures
deemed necessary. Any suspension of preferential tariff treatment shall be reinstated as soon as
possible after the originating status of the products concerned or the fulfilment of the other
requirements of this Protocol has been ascertained by the competent authorities of the importing
Party.
5. The competent authorities requesting the verification shall be informed of the results of this
verification as soon as possible. These results must indicate clearly whether the documents are
authentic and whether the products concerned can be considered as products originating in the
Parties and fulfil the other requirements of this Protocol.
6. If in cases of reasonable doubt there is no reply within 10 months of the date of the
verification request or if the reply does not contain sufficient information to determine the
authenticity of the document in question or the real origin of the products, the requesting competent
authorities may, except in exceptional circumstances, refuse entitlement to the preferential tariff
treatment.
ARTICLE 31
Dispute Settlement
1. Where disputes arise in relation to the verification procedures provided for in

Article 30 (Verification of Proofs of Origin) which cannot be settled between the competent
authorities requesting a verification and the competent authorities responsible for carrying out this
verification, they shall be submitted to the Committee on Customs.
2. Disputes between the importer and the competent authorities of the importing Party, shall be
settled in accordance with the legislation of that Party.
ARTICLE 32
Penalties
Each Party shall provide for procedures for penalties to be imposed on any person who draws up, or
causes to be drawn up, a document which contains incorrect information for the purpose of
obtaining preferential tariff treatment for products.
ARTICLE 33
Confidentiality
Each Party shall maintain, in accordance with its law, the confidentiality of information and data
collected in the process of verification and shall protect that information and data from disclosure
that could prejudice the competitive position of the person providing them. Any information and
data communicated between the authorities of the Parties competent for the administration and
enforcement of origin determination shall be treated as confidential.
SECTION F
CEUTA AND MELILLA
ARTICLE 34
Application of This Protocol
1. For the purpose of the application of this Protocol, the term "EU" does not cover Ceuta and
Melilla. Products originating in Ceuta and Melilla are not considered to be products originating in
the EU for the purposes of this Protocol.
SECTION G
FINAL PROVISIONS
ARTICLE 35
Committee on Customs
1. The Committee on Customs established pursuant to the incorporated Article 17.2

(Specialised Committees) of this Agreement may review the provisions of this Protocol and submit
a proposal for a decision to be adopted by the Trade Committee to amend it.
2. The Committee on Customs shall endeavour to agree upon the uniform administration of the
rules of origin, including tariff classification and valuation matters relating to the rules of origin and
technical, interpretative or administrative matters relating to this Protocol.
ARTICLE 36
Coherence of Rules of Origin
Following the conclusion of a free trade agreement between the UK and another ASEAN country,
the Committee on Customs may submit a proposal for a decision to be adopted by the Trade
Committee to amend this Protocol to ensure coherence between the respective rules of origin.
ARTICLE 37
Transitional Provisions
The preferential tariff treatment under this Agreement may be applied to goods, which comply with
this Protocol and which on the date of entry into force of this Agreement, are either in the Parties, in
transit, in temporary storage, in customs warehouses or in free zones, subject to the submission of a
proof of origin made out retrospectively to the customs authorities of the importing Party, and, if
requested, evidence in accordance with Article 13 (Non-Alteration) showing that the goods have not
been altered.
SECTION H
CONCERNING THE PRINCIPALITY OF ANDORRA AND THE REPUBLIC OF SAN

MARINO
ARTICLE 38
The Principality of Andorra
1. Products originating in the Principality of Andorra and falling within Chapters 25 to 97 of the HS
shall be accepted by the Parties as originating in the EU within the meaning of this Agreement.
2. This Protocol applies mutatis mutandis for the purpose of defining the originating status of the
products referred to in paragraph 1.
ARTICLE 39
The Republic of San Marino
1. Products originating in the Republic of San Marino shall be accepted by the Parties as originating
in the EU within the meaning of this Agreement.
2. This Protocol applies mutatis mutandis for the purpose of defining the originating status of the
products referred to in paragraph 1.
ANNEX I to Protocol 1
INTRODUCTORY NOTES TO ANNEX II (LIST

OF REQUIRED WORKING OR PROCESSING)
Note 1 – General Introduction
The list in Annex II to Protocol 1 sets out the conditions required for all products to be considered
as sufficiently worked or processed within the meaning of Article 5 (Sufficiently Worked or
Processed Products). There are four different types of rules, which vary according to the product:
(a) through working or processing a maximum content of non-originating materials is not

exceeded;
(b) through working or processing the four-digit HS heading or six-digit HS subheading of the
manufactured products becomes different from the four-digit HS heading or six-digit HS
subheading, respectively, of the materials used. However, in the case set out in the second
paragraph of Note 3.3., the four-digit HS heading or six-digit HS subheading of the
manufactured products may be the same as the four-digit HS heading or six-digit HS
subheading, respectively, of the materials used;
(c) a specific working and processing operation is carried out; or
(d) working or processing is carried out on certain wholly obtained materials.
Note 2 – The Structure of the List of Required Working or Processing
2.1. The first two columns in the list describe the product obtained. The first column gives the
heading number or Chapter number used in the HS and the second column gives the
description of goods used in that system for that heading or Chapter. For each entry in the first
two columns, a rule is specified in column 3. Where, in some cases, the entry in the first
column is preceded by an "ex", this signifies that the rules in column 3 apply only to the part
of that heading as described in column 2.
2.2. Where several heading numbers are grouped together in column 1 or a Chapter number is
given and the description of products in column 2 is therefore given in general terms, the
adjacent rules in column 3 apply to all products which, under the HS, are classified in
headings of the Chapter or in any of the headings grouped together in column 1.
2.3. Where there are different rules in the list applying to different products within a heading, each
indent contains the description of that part of the heading covered by the adjacent rules in
column 3.
2.4. Where two alternative rules are set out in column 3 that are separated by use of a different line
and linked by an "or", it shall be at the choice of the exporter which one to use.
Note 3 – Examples of How to Apply the Rules
3.1. Article 5 (Sufficiently Worked or Processed Products), concerning products having acquired
originating status which are used in the manufacture of other products, applies regardless of
whether that status has been acquired inside the factory where those products are used or in
another factory in a Party.
3.2. Pursuant to Article 6 (Insufficient Working or Processing), the working or processing carried
out must go beyond the list of operations mentioned in that Article. If it does not, the goods
shall not qualify for the granting of the preferential tariff treatment, even if the conditions set
out in the list below are met.
Subject to the first paragraph, the rules in the list represent the minimum amount of working
or processing required. The carrying-out of more working or processing also confers
originating status, without prejudice to Article 6 (Insufficient Working or Processing).
Conversely, the carrying-out of less working or processing shall not confer originating status.
3.3. Where a rule uses the expression "Manufacture from materials of any heading, except that of
the product" all non-originating materials classified in headings other than that of the product
may be used (Change in Tariff Heading).
Where a rule uses the expression "Manufacture from materials of any heading", then materials
of any heading(s) (even materials of the same description and heading as the product) may be
used.
3.4. Where a rule uses the expression "Manufacture in which the value of all the materials used
does not exceed x % of the ex-works price of the product" then the value of all
non-originating materials is to be considered and the percentage for the maximum value of
non-originating materials may not be exceeded through the use of paragraph 3 of Article 5
(Sufficiently Worked or Processed Products).
3.5. If a rule provides that a specific non-originating material may be used, the use of materials
which are still in an earlier stage of the manufacturing process of that specific material is
allowed, and the use of materials resulting from further processing of that specific non-
originating material is not.
If a rule provides that a specific non-originating material may not be used, the use of materials
which are still in an earlier stage of the manufacturing process of that specific non-originating
material is allowed, and the use of materials resulting from further processing of that specific
non-originating material is not.
Example: when the rule for Chapter 19 requires that "non-originating materials of
headings 1101 to 1108 cannot exceed 20 % of the weight", the use of non-originating cereals
of Chapter 10 (materials at an earlier stage in the manufacturing process of goods of
headings 1101 to 1108) is not limited by the requirement concerning the 20 % of the weight.
3.6. When a rule specifies that a product may be manufactured from more than one material, one
or more materials may be used. It does not require that all materials be used.
3.7. Where a rule specifies that a product must be manufactured from a particular material, it does
not prevent the use of other materials which, because of their inherent nature, cannot satisfy
that requirement.
Example: Flat-rolled products of iron and non-alloy steel, of a width of 600 mm or more,
which have been painted, varnished or coated with plastics are classified in the HS
under 7210 70. The rule for 7210 is "Manufacture from ingots or other primary forms or
semi-finished materials of heading 7206 or 7207". This rule does not prevent the use of
non-originating paint and varnish (heading 3208) or plastics (Chapter 39).
Note 4 – General Provisions Concerning Certain Agricultural Goods
4.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10 and 12 and heading 2401 which are
grown or harvested in a Party shall be treated as originating in that Party, even if grown from
seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported
from a third country.
4.2. Whenever the rules for products in Chapters 1 to 24 incorporate some limitations in weight, it
should be noted that in accordance with paragraph 2 of Article 5 (Sufficiently Worked or
Processed Products), those limitations in weight only apply to non-originating materials.
Consequently, originating materials are not to be taken into account for the calculation of the
limitations in weight. In addition, those limitations are expressed in different manners. In
particular:
(a) When the rule uses the expression "the weight of the materials of Chapters/headings",
the weight of each material mentioned shall be added up and the total weight shall not
exceed the maximum percentage.
Example: The rule for Chapter 19 provides that the weight of the materials of
Chapters 2, 3 and 16 used does not exceed 20 % of the weight of the final product. In
case the weight of the final product contains 12 % of materials of Chapter 3 and 10 % of
materials of Chapter 16, the product does not meet the origin conferring rule of
Chapter 19 as the combined weight exceeds 20 % of the weight of the final product.
(b) When the rule uses the expression "the individual weight of the materials of
Chapters/headings" the weight of each material mentioned shall not exceed the
maximum percentage. The combined weight of the materials added together has no
relevance.
Example: The rule for Chapter 22 provides that the individual weight of sugar and of
the materials of Chapter 4 does not exceed 20 % of the weight of the final product. In
case the weight of the final product contains 15 % of sugar as well as 10 % of materials
of Chapter 4, the origin conferring rule of Chapter 22 is complied with. Each individual
material is less than 20 % of the weight of the final product. On the contrary, in case the
weight of the final product contains 25 % of sugar and 10 % of materials of Chapter 4,
the origin conferring rule is not complied with.
(c) When the rule uses the expression "the total combined weight of sugar and the materials
of Chapter 4 used does not exceed x % of the weight of the final product", both the
weight of the sugar and the materials of Chapter 4 shall meet individually their weight
limitation, and their combined weights added up shall meet the combined weight
limitation. A combined weight limitation expresses a further restriction to the individual
weight limitations.
Example: The rule for heading 1704 provides that the total combined weight of sugar
and the materials of Chapter 4 used does not exceed 50 % of the weight of the final
product. The individual weight limitations for materials of Chapter 4 are 20 % and for
sugar 40 %. In case the weight of the final product contains 35 % of sugar and 15 % of
materials of Chapter 4, both the individual weight limitations and the combined weight
limitations of the origin conferring rule of heading 1704 are complied with. On the
contrary, in case the weight of the final product contains 35 % of sugar and 20 % of
materials of Chapter 4, the combined weight represents 55 % of the weight of the final
product. In that case the individual weight limitations are respected but the combined
weight limitation is exceeded and therefore the origin conferring rule of heading 1704 is
not complied with.
Note 5 - Terminology Used in Respect of Certain Textile Products
5.1. The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic
fibres. It is restricted to the stages before spinning takes place, including waste, and, unless
otherwise specified, includes fibres which have been carded, combed or otherwise processed,
but not spun.
5.2. The term "natural fibres" includes horsehair of heading 0511, silk of headings 5002 and 5003,
as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres
of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.
5.3. The terms "textile pulp", "chemical materials" and "paper-making materials" are used in the
list to describe the materials, not classified in Chapters 50 to 63, which can be used to
manufacture artificial, synthetic or paper fibres or yarns.
5.4. The term "man-made staple fibres" is used in the list to refer to synthetic or artificial filament
tow, staple fibres or waste of headings 5501 to 5507.
Note 6 - Tolerances Applicable to Products Made of a Mixture of Textile Materials
6.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in
column 3 shall not be applied to any basic textile materials used in the manufacture of this
product and which, taken together, represent 10 % or less of the total weight of all the basic
textile materials used. (See also Notes 6.3 and 6.4).
6.2. However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which
have been made from two or more basic textile materials.
The following are the basic textile materials:
– 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 polytetrafluoroethylene,
– 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 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.
Example: A yarn of heading 5205, made from cotton fibres of heading 5203 and synthetic
staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple
fibres which do not satisfy the origin rules may be used, provided that their total weight does
not exceed 10 % of the weight of the yarn.
Example: A woollen fabric of heading 5112, made from woollen yarn of heading 5107 and
synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn
which does not satisfy the origin rules, or woollen yarn which does not satisfy the origin rules,
or a combination of the two, may be used, provided that their total weight does not
exceed 10 % of the weight of the fabric.
Example: Tufted textile fabric of heading 5802, made from cotton yarn of heading 5205 and
cotton fabric of heading 5210, is only a mixed product 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.
Example: If the tufted textile fabric concerned was made from cotton yarn of heading 5205
and synthetic fabric of heading 5407, the yarns used are two separate basic textile materials
and the tufted textile fabric is, accordingly, a mixed product.
6.3. In the case of products incorporating "yarn made of polyurethane segmented with flexible
segments of polyether, whether or not gimped", this tolerance is 20 % in respect of this yarn.
6.4. In the case of products incorporating "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", this tolerance is 30 % in respect of this strip.
Note 7 - Other Tolerances Applicable to Certain Textile Products
7.1. Where, in the list, reference is made to this Note, textile materials which do not satisfy the
rule set out in the list in column 3 for the made-up product concerned, 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.
7.2. Without prejudice to Note 7.3, materials which are not classified within Chapters 50 to 63
may be used freely in the manufacture of textile products, whether or not they contain textiles.
Example: If a rule provides that, for a particular textile item (such as trousers), yarn shall be
used, it does not prevent the use of metal items, such as buttons, because buttons are not
classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-
fasteners, even though slide-fasteners normally contain textiles.
7.3. Where a percentage rule applies, the value of non-originating materials which are not
classified within Chapters 50 to 63 shall be taken into account when calculating the value of
the non-originating materials incorporated.
Note 8 - Definition of Specific Processes and Simple Operations Carried out in Respect of Certain
Products of Chapter 27
8.1. For the purposes of headings ex 2707 and 2713, the "specific processes" are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing 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.
8.2. For the purposes of headings 2710, 2711 and 2712, the "specific processes" are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing 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;
(j) in respect of heavy oils of heading ex 2710 only, 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);
(k) in respect of products of heading 2710 only, deparaffining by a process other than
filtering;
(l) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure
of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst,
other than to effect desulphurisation, when the hydrogen constitutes an active element in
a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading
ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve
colour or stability shall not, however, be deemed to be a specific process;
(m) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition
that less than 30 % of these products distils, by volume, including losses, at 300 °C, by
the ASTM D 86 method;
(n) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only,
treatment by means of a high-frequency electrical brush discharge; and
(o) 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 2712
only, de-oiling by fractional crystallisation.
8.3. For the purposes of headings ex 2707 and 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, do not confer origin.
ANNEX II to Protocol 1
LIST OF REQUIRED WORKING OR PROCESSING
Heading (1) Description of the good (2) Required Working or Processing (3)
Chapter 1 Live animals. All the animals of Chapter 1 are wholly obtained.
Chapter 2 Meat and edible meat offal. Manufacture in which all the meat and edible meat offal used are
wholly obtained.
ex Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates, All fish and crustaceans, molluscs and other aquatic invertebrates
except for: are wholly obtained.
0304 fish fillets and other fish meat (whether or not minced), fresh, Manufacture in which all the materials of Chapter 3 used are
chilled or frozen; wholly obtained.
0305 fish, dried, salted or in brine; smoked fish, whether or not cooked Manufacture in which all the materials of Chapter 3 used are
before or during the smoking process; flours, meals and pellets of wholly obtained.
fish, fit for human consumption;
ex 0306 crustaceans, whether in shell or not, dried, salted or in brine; Manufacture in which all the materials of Chapter 3 used are
smoked crustaceans, whether in shell or not, whether or not wholly obtained.
cooked before or during the smoking process; crustaceans, in
shell, cooked by steaming or by boiling in water, whether or not
chilled, frozen, dried, salted or in brine; flours, meals and pellets
of crustaceans, fit for human consumption;
ex 0307 molluscs, whether in shell or not, dried, salted or in brine; smoked Manufacture in which all the materials of Chapter 3 used are
molluscs, whether in shell or not, whether or not cooked before or wholly obtained.
during the smoking process; flours, meals and pellets of molluscs,
fit for human consumption; and
ex 0308 aquatic invertebrates other than crustaceans and molluscs, dried Manufacture in which all the materials of Chapter 3 used are
salted or in brine; smoked aquatic invertebrates other than wholly obtained.
crustaceans and molluscs, whether or not cooked before or during
the smoking process; flours, meals and pellets of aquatic
invertebrates other than crustaceans and molluscs, fit for human
consumption
ex Chapter 4 Dairy produce; birds' eggs; edible products of animal origin, not Manufacture in which:
elsewhere specified or included; – all the materials of Chapter 4 used are wholly obtained; and
– the weight of sugar used does not exceed 20 % of the weight
of the final product.
0409 Natural honey. Manufacture in which all the natural honey used is wholly
obtained.
ex Chapter 5 Products of animal origin, not elsewhere specified or included, Manufacture from materials of any heading.
except for:
ex 0511 91 inedible fish eggs and roes. All the eggs and roes are wholly obtained.
Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers Manufacture in which all the materials of Chapter 6 used are
and ornamental foliage. wholly obtained.
Chapter 7 Edible vegetables and certain roots and tubers. Manufacture in which all the materials of Chapter 7 used are
wholly obtained.
Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons. Manufacture in which:
– all the fruit, nuts and peels of citrus fruits or melons of
Chapter 8 used are wholly obtained; and
– the weight of sugar used does not exceed 20 % of the weight
of the final product.
Chapter 9 Coffee, tea, maté and spices. Manufacture from materials of any heading.
Chapter 10 Cereals. Manufacture in which all the materials of Chapter 10 used are
wholly obtained.
Chapter 11 Products of the milling industry; malt; starches; inulin; wheat Manufacture in which all the materials of Chapters 10 and 11,
gluten. headings 0701, 071410 and 2303, and sub-heading 0710 10 used
are wholly obtained.
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and Manufacture from materials of any heading, except that of the
fruit; industrial or medicinal plants; straw and fodder. product.
Chapter 13 Lac; gums, resins and other vegetable saps and extracts. Manufacture from materials of any heading, in which the weight
of sugar used does not exceed 20 % of the weight of the final
product.
Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere Manufacture from materials of any heading.
specified or included.
ex Chapter 15 Animal or vegetable fats and oils and their cleavage products; Manufacture from materials of any subheading, except that of the
prepared edible fats; animal or vegetable waxes; except for: product.
1509 and olive oil and its fractions; Manufacture in which all the vegetable materials used are wholly
1510 obtained.
1516 and animal or vegetable fats and oils and their fractions, partly or Manufacture from materials of any heading, except that of the
1517 wholly hydrogenated, inter-esterified, re-esterified or elaidinised, product.
whether or not refined, but not further prepared;
margarine; edible mixtures or preparations of animal or vegetable
fats or oils or of fractions of different fats or oils of this Chapter,
other than edible fats or oils or their fractions of heading 1516;
and
152000 glycerol. Manufacture from materials of any heading.
Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other Manufacture in which all the materials of Chapters 2, 3 and 16
aquatic invertebrates. used are wholly obtained.
ex Chapter 17 Sugars and sugar confectionery; except for: Manufacture from materials of any heading, except that of the
product.
1702 other sugars, including chemically pure lactose, maltose, glucose Manufacture from materials of any heading, except that of the
and fructose, in solid form; sugar syrups not containing added product, in which the weight of the materials of headings 1101 to
flavouring or colouring matter; artificial honey, whether or not 1108, 1701 and 1703 used does not exceed 30 % of the weight of
mixed with natural honey; caramel; and the final product.
1704 sugar confectionery (including white chocolate), not containing Manufacture from materials of any heading, except that of the
cocoa; product, in which:
– the individual weight of the materials of Chapter 4 used
does not exceed 20 % of the weight of the final product;
– the individual weight of sugar used does not exceed 40 % of
the weight of the final products; and
– the total combined weight of sugar and the materials of
Chapter 4 used does not exceed 50 % of the weight of the
final product.
Chapter 18 Cocoa and cocoa preparations. Manufacture from materials of any heading, except that of the
product, in which
– the individual weight of sugar and of the materials of
final product; and
final product.
Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' Manufacture from materials of any heading, except that of the
products. product, in which:
– the weight of the materials of Chapters 2, 3 and 16 used
– the weight of the materials of headings 1006 and 1101 to
1108 used does not exceed 20 % of the weight of the final
product;
final product.
ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants; Manufacture from materials of any heading, except that of the
except for: product, in which the weight of sugar used does not exceed 20 %
of the weight of the final product.
2002 and tomatoes, mushrooms and truffles prepared or preserved Manufacture in which all the materials of Chapter 7 used are
2003 otherwise than by vinegar of acetic acid. wholly obtained.
ex Chapter 21 Miscellaneous edible preparations; except for: Manufacture from materials of any heading, except that of the
product, in which:
final product.
2103 Sauces and preparations therefore; mixed condiments and mixed
seasonings; mustard flour and meal and prepared mustard:
– sauces and preparations therefore; mixed condiments and Manufacture from materials of any heading, except that of the
mixed seasonings; and product. However, mustard flour or meal or prepared mustard
may be used.
– mustard flour and meal and prepared mustard Manufacture from materials of any heading.
Chapter 22 Beverages, spirits and vinegar. Manufacture from materials of any heading, except that of the
product and headings 2207 and 2208, in which:
– all the materials of sub-headings 0806 10, 2009 61, 2009 69
used are wholly obtained; and
– the individual weight of sugar and of the materials of
final product.
ex Chapter 23 Residues and waste from the food industries; prepared animal Manufacture from materials of any heading, except that of the
fodder; except for: product.
2302 and ex residues of starch manufacture; and Manufacture from materials of any heading, except that of the
2303 product, in which the weight of the materials of Chapter 10 used
does not exceed 20 % of the weight of the final product.
2309 preparations of a kind used in animal feeding. Manufacture from materials of any heading, except that of the
product, in which:
– all the materials of Chapters 2 and 3 used are wholly
obtained;
– the materials of Chapter 10 and 11 and headings 2302 and
2303 used does not exceed 20 % of the weight of the final
product;
final product.
ex Chapter 24 Tobacco and manufactured tobacco substitutes; except for: Manufacture from materials of any heading in which the weight
of materials of Chapter 24 used does not exceed 30 % of the total
weight of materials of Chapter 24 used.
2401 unmanufactured tobacco; tobacco refuse; and All unmanufactured tobacco and tobacco refuse of Chapter 24 is
wholly obtained.
ex 2402 cigarettes of tobacco or of tobacco substitutes. Manufacture from materials of any heading except that of the
product and of smoking tobacco of subheading 240319 in which
at least 10 % by weight of all materials of Chapter 24 used is
wholly obtained unmanufactured tobacco or tobacco refuse of
heading 2401.
ex Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and Manufacture from materials of any heading, except that of the
cement; except for: product; or
manufacture in which the value of all the materials used does not
ex 2519 crushed natural magnesium carbonate (magnesite), in Manufacture from materials of any heading, except that of the
hermetically-sealed containers, and magnesium oxide, whether or product. However, natural magnesium carbonate (magnesite) may
not pure, other than fused magnesia or dead-burned (sintered) be used.
magnesia.
Chapter 26 Ores, slag and ash. Manufacture from materials of any heading, except that of the
product.
ex Chapter 27 Mineral fuels, mineral oils and products of their distillation; Manufacture from materials of any heading, except that of the
bituminous substances; mineral waxes, except for: product; or
ex 2707 oils in which the weight of the aromatic constituents exceeds that Operations of refining or one or more specific process(es)1; or
of the non-aromatic constituents, being oils similar to mineral oils
other operations in which all the materials used are classified
obtained by distillation of high temperature coal tar, of which within a heading other than that of the product. However,
more than 65 % by volume distils at a temperature of up to 250°C materials of the same heading as the product may be used,
(including mixtures of petroleum spirit and benzole), for use as provided that their total value does not exceed 50 % of the
power or heating fuels. ex-works price of the product.
2710 petroleum oils and oils obtained from bituminous materials, other Operations of refining or one or more specific process(es)2;or
than crude; preparations not elsewhere specified or included, other operations in which all the materials used are classified
containing by weight 70 % or more of petroleum oils or of oils within a heading other than that of the product. However,
obtained from bituminous materials, these oils being the basic materials of the same heading as the product may be used,
constituents of the preparations; waste oils; provided that their total value does not exceed 50 % of the
ex-works price of the product.
2711 petroleum gases and other gaseous hydrocarbons; Operations of refining or one or more specific process(es)2; or
other operations in which all the materials used are classified
within a heading other than that of the product. However,
materials of the same heading as the product may be used,
provided that their total value does not exceed 50 % of the
2712 petroleum jelly; paraffin wax, microcrystalline petroleum wax, Operations of refining or one or more specific process(es)2; or
slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, other operations in which all the materials used are classified
and similar products obtained by synthesis or by other processes,
whether or not coloured; and
2713 petroleum coke, petroleum bitumen and other residues of Operations of refining or one or more specific process(es)1; or
petroleum oils or of oils obtained from bituminous materials. other operations in which all the materials used are classified
Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious Manufacture from materials of any heading, except that of the
metals, of rare-earth metals, of radioactive elements or of product. However, materials of the same heading as the product
isotopes. may be used, provided that their total value does not exceed 20 %
of the ex-works price of the product; or
Chapter 29 Organic chemicals. Manufacture from materials of any heading, except that of the
product. However, materials of the same heading as the product
may be used, provided that their total value does not exceed 20 %
ex Chapter 30 Pharmaceutical products. Manufacture from materials of any heading.
3004 Medicaments (excluding goods of heading 3002, 3005 or 3006) Manufacture from materials of any heading, except that of the
consisting of mixed or unmixed products for therapeutic or product; or
prophylactic uses, put up in measured doses (including those in manufacture in which the value of all the materials used does not
the form of transdermal administration systems) or in forms or in
forms of packing for retail sale.
Chapter 31 Fertilisers. Manufacture from materials of any heading, except that of the
Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, Manufacture from materials of any heading, except that of the
pigments and other colouring matter; paints and varnishes; putty product. However, materials of the same heading as the product
and other mastics; and inks. may be used, provided that their total value does not exceed 20 %
Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet Manufacture from materials of any heading, except that of the
preparations. product. However, materials of the same heading as the product
ex Chapter 34 Soap, organic surface-active agents, washing preparations, Manufacture from materials of any heading, except that of the
lubricating preparations, artificial waxes, prepared waxes, product. However, materials of the same heading as the product
polishing or scouring preparations, candles and similar articles, may be used, provided that their total value does not exceed 20 %
modelling pastes, "dental waxes" and dental preparations with a of the ex-works price of the product; or
basis of plaster, except for: manufacture in which the value of all the materials used does not
ex 3404 Artificial waxes and prepared waxes: Manufacture from materials of any heading.
– with a basis of paraffin, petroleum waxes, waxes obtained
from bituminous minerals, slack wax or scale wax.
ex Chapter 35 Albuminoidal substances; modified starches; glues; enzymes. Manufacture from materials of any heading, except that of the
product.
3505 Dextrins and other modified starches (for example, pregelatinised Manufacture from materials of any heading, except that of the
or esterified starches); glues based on starches, or on dextrins or product, in which the value of all the materials used does not
other modified starches. exceed 50 % of the ex-works price of the product.
3506 Prepared glues and other prepared adhesives, not elsewhere Manufacture from materials of any heading, except that of the
specified or included; products suitable for use as glues or product; or
adhesives, put up for retail sale as glues or adhesives, not manufacture in which the value of all the materials used does not
exceeding a net weight of 1 kg. exceed 70 % of the ex-works price of the product.
Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; Manufacture from materials of any heading, except that of the
certain combustible preparations. product. However, materials of the same heading as the product
exceed 50 % of the ex-works price of the product
Chapter 37 Photographic or cinematographic goods. Manufacture from materials of any heading, except that of the
ex Chapter 38 Miscellaneous chemical products; except for: Manufacture from materials of any heading, except that of the
3824 60 sorbitol other than that of subheading 2905 44; and Manufacture from materials of any subheading, except that of the
product and except materials of subheading 2905 44. However,
materials of the same subheading as the product may be used,
ex-works price of the product; or
Chapter 39 plastics and articles thereof. Manufacture from materials of any heading, except that of the
ex Chapter 40 Rubber and articles thereof; except for: Manufacture from materials of any heading, except that of the
product; or
4012 retreaded or used pneumatic tyres of rubber; solid or cushion
tyres, tyre treads and tyre flaps, of rubber:
– retreaded pneumatic, solid or cushion tyres, of rubber; and Retreading of used tyres.
– other Manufacture from materials of any heading, except those of
headings 4011 and 4012; or
ex Chapter 41 Raw hides and skins (other than furskins) and leather; except for:
4104 to 4106 tanned or crust hides and skins, without wool or hair on, whether Re-tanning of tanned or pre-tanned hides and skins of sub-heading
or not split, but not further prepared; and 4104 11, 4104 19, 4105 10, 4106 21, 4106 31 or 4106 91; or
manufacture from materials of any heading, except that of the
product.
4107, 4112, leather further prepared after tanning or crusting. Manufacture from materials of any heading, except that of the
4113 product. However, materials of sub-headings 4104 41, 4104 49,
4105 30, 4106 22, 4106 32 and 4106 92 may be used only if a
re-tanning operation of the tanned or crust hides and skins in the
dry state takes place.
Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags Manufacture from materials of any heading, except that of the
and similar containers; articles of animal gut (other than silk product; or
worm gut). manufacture in which the value of all the materials used does not
ex Chapter 43 Furskins and artificial fur; manufactures thereof; except for: Manufacture from materials of any heading, except that of the
product; or
4302 tanned or dressed furskins, assembled: (including heads, tails, Manufacture from materials of any heading, except that of the
paws and other pieces of cuttings), unassembled or assembled product.
(without the addition of other materials) other than those of
heading 4303; and
4303 articles of apparel, clothing accessories and other articles of Manufacture from materials of any heading, except that of the
furskin. product.
ex Chapter 44 Wood and articles of wood; wood charcoal; except for: Manufacture from materials of any heading, except that of the
product; or
ex 4407 wood sawn or chipped lengthwise, sliced or peeled, of a thickness Planing, sanding or end-jointing.
exceeding 6 mm, planed, sanded or end-jointed;
ex 4408 sheets for veneering (including those obtained by slicing Splicing, planing, sanding or end-jointing.
laminated wood) and for plywood, of a thickness not exceeding
6 mm, spliced, and other wood sawn lengthwise, sliced or peeled
of a thickness not exceeding 6 mm, planed, sanded or end-jointed;
ex 4410 to ex beadings and mouldings, including moulded skirting and other Beading or moulding.
4413 moulded boards;
ex 4415 packing cases, boxes, crates, drums and similar packings, of Manufacture from boards not cut to size.
wood:
ex 4418 – builders' joinery and carpentry of wood; Manufacture from materials of any heading, except that of the
product. However, cellular wood panels, shingles and shakes may
be used.
– beadings and mouldings; and Beading or moulding.
ex 4421 match splints; wooden pegs or pins for footwear. Manufacture from wood of any heading, except drawn wood of
heading 4409
Chapter 45 Cork and articles of cork. Manufacture from materials of any heading, except that of the
product; or
Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; Manufacture from materials of any heading, except that of the
basketware and wickerwork. product; or
Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered Manufacture from materials of any heading, except that of the
(waste and scrap) paper or paperboard. product; or
Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of Manufacture from materials of any heading, except that of the
paperboard. product; or
Chapter 49 Printed books, newspapers, pictures and other products of the Manufacture from materials of any heading except that of the
printing industry; manuscripts, typescripts and plans. product; or
ex Chapter 50 Silk; except for: Manufacture from materials of any heading, except that of the
product.
ex 5003 silk waste (including cocoons unsuitable for reeling, yarn waste Carding or combing of silk waste.
and garnetted stock), carded or combed;
5004 to silk yarn and yarn spun from silk waste; and Spinning of natural fibres or extrusion of man-made fibres
ex 5006 accompanied by spinning or twisting.3
5007 woven fabrics of silk or of silk waste: Spinning of natural or man-made staple fibres or extrusion of
man-made filament yarn or twisting, in each case accompanied by
weaving;
weaving accompanied by dyeing;
yarn dyeing accompanied by weaving; or
printing accompanied by at least two preparatory or finishing
operations (such as scouring, bleaching, mercerising, heat setting,
raising, calendering, shrink resistance processing, permanent
finishing, decatising, impregnating, mending and burling),
provided that the value of the unprinted fabric used does not
exceed 47,5 % of the ex-works price of the product.3
ex Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven Manufacture from materials of any heading, except that of the
fabric; except for: product.
5106 to 5110 yarn of wool, of fine or coarse animal hair or of horsehair; and Spinning of natural fibres or extrusion of man-made fibres
accompanied by spinning.3
5111 to 5113 woven fabrics of wool, of fine or coarse animal hair or of Spinning of natural or man-made staple fibres or extrusion of
horsehair. man-made filament yarn, in each case accompanied by weaving;
weaving accompanied by dyeing or yarn dyeing accompanied by
weaving; or
ex Chapter 52 Cotton; except for: Manufacture from materials of any heading, except that of the
product.
5204 to 5207 yarn and thread of cotton; and Spinning of natural fibres or extrusion of man-made fibres
5208 to 5212 woven fabrics of cotton. Spinning of natural or man-made staple fibres or extrusion of
man-made filament yarn, in each case accompanied by weaving;
weaving accompanied by dyeing or by coating;
ex Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of Manufacture from materials of any heading, except that of the
paper yarn; except for: product.
5306 to 5308 yarn of other vegetable textile fibres; paper yarn; and Spinning of natural fibres or extrusion of man-made fibres
5309 to 5311 woven fabrics of other vegetable textile fibres; woven fabrics of Spinning of natural or man- made staple fibres or extrusion of
paper yarn. man-made filament yarn, in each case accompanied by weaving;
5401 to 5406 Yarn, monofilament and thread of man-made filaments. Extrusion of man-made fibres accompanied by spinning or
spinning of natural fibres.3
5407 and Woven fabrics of man-made filament yarn. Spinning of natural or man-made staple fibres or extrusion of
5408 man-made filament yarn, in each case accompanied by weaving;
twisting or texturing accompanied by weaving provided that the
value of the non-twisted/non-textured yarns used does not exceed
47,5 % of the ex-works price of the product; or
5501 to 5507 Man-made staple fibres. Extrusion of man-made fibres.
5508 to 5511 Yarn and sewing thread of man-made staple fibres. Spinning of natural fibres or extrusion of man-made fibres
5512 to 5516 Woven fabrics of man-made staple fibres. Spinning of natural or man- made staple fibres or extrusion of
ex Chapter 56 Wadding, felt and non-wovens; special yarns; twine, cordage, Extrusion of man-made fibres accompanied by spinning or
ropes and cables and articles thereof; except for: spinning of natural fibres; or
flocking accompanied by dyeing or printing.3
5602 felt, whether or not impregnated, coated, covered or laminated:
– needleloom felt; and Extrusion of man-made fibres accompanied by fabric formation,
However:
– polypropylene filament of heading 5402;
– polypropylene fibres of heading 5503 or 5506; or
– polypropylene filament tow of heading 5501;
of which the denomination in all cases of a single filament or fibre
is less than 9 decitex,
fabric formation alone in the case of felt made from natural
fibres.3
– other; Extrusion of man-made fibres accompanied by fabric formation;
or
fabric formation alone in the case of other felt made from natural
fibres.3
5603 nonwovens whether or not impregnated, coated, covered or Extrusion of man-made fibres, or use of natural fibres,
laminated; accompanied by nonwoven techniques including needle punching.
5604 rubber thread and cord, textile covered; textile yarn, and strip and
the like of heading 5404 or 5405, impregnated, coated, covered or
sheathed with rubber or plastics:
– rubber thread and cord, textile covered; and Manufacture from rubber thread or cord, not textile covered.
– other; Extrusion of man-made fibres accompanied by spinning or
spinning of natural fibres.3
5605 metallised yarn, whether or not gimped, being textile yarn, or strip Extrusion of man-made fibres accompanied by spinning or
or the like of heading 5404 or 5405, combined with metal in the spinning of natural or man-made staple fibres.3
form of thread, strip or powder or covered with metal; and
5606 gimped yarn, and strip and the like of heading 5404 or 5405, Extrusion of man-made fibres accompanied by spinning or
gimped (other than those of heading 5605 and gimped horsehair spinning of natural or man-made staple fibres;
yarn); chenille yarn (including flock chenille yarn); loop spinning accompanied with flocking; or
wale-yarn.
flocking accompanied by dyeing.3
Chapter 57 Carpets and other textile floor coverings. Spinning of natural or man-made staple fibres or extrusion of
manufacture from coir yarn or sisal yarn or jute yarn;
flocking accompanied by dyeing or by printing; or
tufting accompanied by dyeing or by printing.
Extrusion of man-made fibres accompanied by non-woven
techniques including needle punching.3
However:
– polypropylene filament of heading 5402,
– polypropylene fibres of heading 5503 or 5506, or
– polypropylene filament tow of heading 5501,
of which the denomination in all cases of a single filament or fibre
is less than 9 decitex, may be used, provided that their total value
does not exceed 40 % of the ex-works price of the product.
Jute fabric may be used as a backing.
ex Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; Spinning of natural or man-made staple fibres or extrusion of
trimmings; and embroidery; except for: man-made filament yarn, in each case accompanied by weaving;
weaving accompanied by dyeing or flocking or coating;
flocking accompanied by dyeing or by printing;
5805 hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Manufacture from materials of any heading, except that of the
Beauvais and the like, and needle-worked tapestries (for example, product.
petit point, cross stitch), whether or not made up; and
5810 embroidery in the piece, in strips or in motifs. Manufacture in which the value of all the materials used does not
5901 Textile fabrics coated with gum or amylaceous substances, of a Weaving accompanied by dyeing or by flocking or by coating; or
kind used for the outer covers of books or the like; tracing cloth; flocking accompanied by dyeing or by printing.
prepared painting canvas; buckram and similar stiffened textile
fabrics of a kind used for hat foundations.
5902 Tyre cord fabric of high tenacity yarn of nylon or other
polyamides, polyesters or viscose rayon:
– containing not more than 90 % by weight of textile Weaving.
materials
– other Extrusion of man-made fibres accompanied by weaving.
5903 Textile fabrics impregnated, coated, covered or laminated with Weaving accompanied by dyeing or by coating; or
plastics, other than those of heading 5902. printing accompanied by at least two preparatory or finishing
exceed 47,5 % of the ex-works price of the product.
5904 Linoleum, whether or not cut to shape; floor coverings consisting Weaving accompanied by dyeing or by coating.3
of a coating or covering applied on a textile backing, whether or
not cut to shape.
5905 Textile wall coverings:
– impregnated, coated, covered or laminated with rubber, Weaving accompanied by dyeing or by coating.
plastics or other materials
– other Spinning of natural or man-made staple fibres or extrusion of
manmade filament yarn, in each case accompanied by weaving;
weaving accompanied by dyeing or by coating; or
5906 Rubberised textile fabrics, other than those of heading 5902:
– knitted or crocheted fabrics; Spinning of natural or man-made staple fibres or extrusion of

manmade filament yarn, in each case accompanied by knitting;
knitting accompanied by dyeing or by coating; or
dyeing of yarn of natural fibres accompanied by knitting.3
– other fabrics made of synthetic filament yarn, containing Extrusion of man-made fibres accompanied by weaving.
more than 90 % by weight of textile materials; and
– other. Weaving accompanied by dyeing or by coating; or

dyeing of yarn of natural fibres accompanied by weaving.
5907 Textile fabrics otherwise impregnated, coated or covered; painted Weaving accompanied by dyeing or by flocking or by coating;
canvas being theatrical scenery, studio back-cloths or the like. flocking accompanied by dyeing or by printing; or

exceed 47,5 % of the ex-works price of the product.
5908 Textile wicks, woven, plaited or knitted, for lamps, stoves,

lighters, candles or the like; incandescent gas mantles and tubular
knitted gas mantle fabric therefor, whether or not impregnated:
– incandescent gas mantles, impregnated; and Manufacture from tubular knitted gas-mantle fabric.
– other Manufacture from materials of any heading, except that of the

product.
5909 to 5911 Textile articles of a kind suitable for industrial use:
– polishing discs or rings other than of felt of heading 5911; Weaving.

– woven fabrics, of a kind commonly used in papermaking or Extrusion of man-made fibres or Spinning of natural or of
other technical uses, felted or not, whether or not impregnated or
man-made staple fibres, in each case accompanied by weaving; or
coated, tubular or endless with single or multiple warp and/or weft,
or flat woven with multiple warp and/or weft of heading 5911; and weaving accompanied by dyeing or by coating.
Only the following fibres may be used:

– coir yarn;
– yarn of polytetrafluoroethylene4;
– yarn, multiple, of polyamide, coated impregnated or covered
with a phenolic resin;
– yarn of synthetic textile fibres of aromatic polyamides,
obtained by polycondensation of m-phenylenediamine and
isophthalic acid;
– monofil of polytetrafluoroethylene4;
– yarn of synthetic textile fibres of poly (p-phenylene
terephthalamide);
– glass fibre yarn, coated with phenol resin and gimped with
acrylic yarn4; and
– copolyester monofilaments of a polyester and a resin of
terephthalic acid and 1,4-cyclohexanediethanol and
isophthalic acid.
– other Extrusion of man-made filament yarn or spinning of natural or
man-made staple fibres, accompanied by weaving3; or
weaving accompanied by dyeing or by coating.
Chapter 60 Knitted or crocheted fabrics. Spinning of natural or man-made staple fibres or extrusion of
manmade filament yarn, in each case accompanied by knitting;
knitting accompanied by dyeing or by flocking or by coating;
flocking accompanied by dyeing or by printing;
dyeing of yarn of natural fibres accompanied by knitting; or

twisting or texturing accompanied by knitting provided that the
value of the non-twisted/non-textured yarns used does not
Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted:
– obtained by sewing together or otherwise assembling, two Knitting and making-up (including cutting).3,5
or more pieces of knitted or crocheted fabric which have been
either cut to form or obtained directly to form; and
– other Spinning of natural or man-made staple fibres or extrusion of

man-made filament yarn, in each case accompanied by knitting
(knitted to shape products); or
dyeing of yarn of natural fibres accompanied by knitting (knitted
to shape products).3
ex Chapter 62 Articles of apparel and clothing accessories, not knitted or Weaving accompanied by making- up (including cutting); or
crocheted; except for:
making-up preceded by printing accompanied by at least two
preparatory or finishing operations (such as scouring, bleaching,
mercerising, heat setting, raising, calendering, shrink resistance
processing, permanent finishing, decatising, impregnating,
mending and burling), provided that the value of the unprinted
fabric used does not exceed 47,5 % of the ex-works price of the
product.3,5
ex 6202, women's, girls' and babies' clothing and clothing accessories for Weaving accompanied by making- up (including cutting); or
babies, embroidered;
ex 6204, manufacture from unembroidered fabric, provided that the value
of the unembroidered fabric used does not exceed 40 % of the
ex 6206,
ex-works price of the product.5
ex 6209 and
ex 6211
ex 6210 and fire-resistant equipment of fabric covered with foil of aluminised Weaving accompanied by making- up (including cutting); or
polyester;
ex 6216 coating provided that the value of the uncoated fabric used does
not exceed 40 % of the ex-works price of the product
accompanied by making-up (including cutting).5
6213 and handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the
like:
6214
– embroidered; and Weaving accompanied by making-up (including cutting);

manufacture from unembroidered fabric, provided that the value
ex-works price of the product;5 or
preparatory or finishing operations (such as scouring, bleaching,
product.3,5
– other; and Weaving accompanied by making-up (including cutting);or

preparatory finishing operations (such as scouring, bleaching,
product.3,5
6217 other made up clothing accessories; parts of garments or of

clothing accessories, other than those of heading 6212:
– embroidered; Weaving accompanied by making-up (including cutting); or

manufacture from unembroidered fabric, provided that the value
ex-works price of the product.5
– fire-resistant equipment of fabric covered with foil of Weaving accompanied by making-up (including cutting); or
aluminised polyester;
coating provided that the value of the uncoated fabric used does
accompanied by making-up (including cutting).5
– interlinings for collars and cuffs, cut out; and Manufacture from materials of any heading, except that of the
product, and in which the value of all the materials used does not
– other. Weaving accompanied by making-up (including cutting).5
ex Chapter 63 Other made-up textile articles; sets; worn clothing and worn Manufacture from materials of any heading, except that of the
textile articles; rags; except for: product.
6301 to 6304 blankets, travelling rugs, bed linen etc.; curtains etc.; other
furnishing articles:
– of felt, of nonwovens; and Extrusion of man-made fibres or use of natural fibres in each case
accompanied by non-woven process including needle punching
and making-up (including cutting).3
– other:
–– embroidered; and Weaving or knitting accompanied by making-up (including

cutting); or
manufacture from unembroidered fabric (other than knitted or
crocheted), provided that the value of the unembroidered fabric
used does not exceed 40 % of the ex-works price of the product.5,6
–– other; Weaving or knitting accompanied by making-up (including

cutting).
6305 sacks and bags, of a kind used for the packing of goods; Extrusion of man-made fibres or spinning of natural and/or
man-made staple fibres accompanied by weaving or knitting and
making-up (including cutting).3
6306 tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards
or landcraft; camping goods:
– of nonwovens; and Extrusion of man-made fibres or natural fibres in each case

accompanied by any non-woven techniques including needle
punching.
– other; Weaving accompanied by making-up (including cutting);3,5 or

coating provided that the value of the uncoated fabric used does
accompanied by making-up (including cutting).
6307 other made-up articles, including dress patterns; and Manufacture in which the value of all the materials used does not
6308 sets consisting of woven fabric and yarn, whether or not with Each item in the set must satisfy the rule which would apply to it
accessories, for making up into rugs, tapestries, embroidered table if it were not included in the set. However, non-originating articles
cloths or serviettes, or similar textile articles, put up in packings for may be incorporated, provided that their total value does not
retail sale. exceed 15 % of the ex-works price of the set.
ex Chapter 64 Footwear, gaiters and the like; parts of such articles; except for: Manufacture from materials of any heading, except from
assemblies of uppers affixed to inner soles or to other sole
components of heading 6406.
6406 parts of footwear (including uppers whether or not attached to Manufacture from materials of any heading, except that of the
soles other than outer soles); removable in-soles, heel cushions product.
and similar articles; gaiters, leggings and similar articles, and
parts thereof.
Chapter 65 Headgear and parts thereof. Manufacture from materials of any heading, except that of the
product.
Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, Manufacture from materials of any heading, except that of the
riding-crops, and parts thereof. product; or
Chapter 67 Prepared feathers and down and articles made of feathers or of Manufacture from materials of any heading, except that of the
down; artificial flowers; articles of human hair. product.
ex Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar Manufacture from materials of any heading, except that of the
materials, except for: product; or
ex 6803 articles of slate or of agglomerated slate; Manufacture from worked slate.
ex 6812 articles of asbestos; articles of mixtures with a basis of asbestos or Manufacture from materials of any heading.
of mixtures with a basis of asbestos and magnesium carbonate; and
ex 6814 articles of mica, including agglomerated or reconstituted mica, on Manufacture from worked mica (including agglomerated or
a support of paper, paperboard or other materials. reconstituted mica).
Chapter 69 Ceramic products. Manufacture from materials of any heading, except that of the
product; or
ex Chapter 70 Glass and glassware, except for: Manufacture from materials of any heading, except that of the
product; or
7010 carboys, bottles, flasks, jars, pots, phials, ampoules and other Manufacture from materials of any heading, except that of the
containers, of glass, of a kind used for the conveyance or packing product; or
of goods; preserving jars of glass; stoppers, lids and other
cutting of glassware, provided that the total value of the uncut
closures, of glass;
glassware used does not exceed 50 % of the ex-works price of the
product.
7013 glassware of a kind used for table, kitchen, toilet, office, indoor Manufacture from materials of any heading, except that of the
decoration or similar purposes (other than that of heading 7010 or product;
7018); and
cutting of glassware, provided that the total value of the uncut
product; or
hand-decoration (except silk-screen printing) of hand-blown
glassware, provided that the total value of the hand-blown
product.
7019 glass fibres (including glass wool) and articles thereof (for Manufacture from materials of any heading, except that of the
example, yarn, woven fabrics). product; or
ex Chapter 71 Natural or cultured pearls, precious or semi-precious stones, Manufacture from materials of any heading, except that of the
precious metals, metals clad with precious metal, and articles product; or
thereof; imitation jewellery; coin, except for:
7106, 7108 precious metals:

and 7110
– unwrought; and Manufacture from materials of any heading, except those of

headings 7106, 7108 and 7110;
electrolytic, thermal or chemical separation of precious metals of
heading 7106, 7108 or 7110; or
fusion or alloying of precious metals of heading 7106, 7108 or
7110 with each other or with base metals.
– semi-manufactured or in powder form; and Manufacture from unwrought precious metals.

7117 imitation jewellery. Manufacture from materials of any heading, except that of the
product; or
manufacture from base metal parts, not plated or covered with
precious metals, provided that the value of all the materials used
does not exceed 50 % of the ex-works price of the product.
ex Chapter 72 Iron and steel; except for: Manufacture from materials of any heading, except that of the
product.
7207 semi-finished products of iron or non-alloy steel; Manufacture from materials of heading 7201, 7202, 7203, 7204 or
7205.
7208 to 7214 flat-rolled products, bars and rods of iron or non-alloy steel; Manufacture from ingots or other primary forms or semi-finished
materials of heading 7206 or 7207.
7215 and other bars and rods of iron or non-alloy steel; Manufacture from materials of any heading, except that of the
product and of headings 7206 and 7207; or
7216 angles, shapes and sections of iron or non-alloy steel;
7217 wire of iron or non-alloy steel; Manufacture from semi-finished materials of heading 7207.
7218 91 and semi-finished products; Manufacture from materials of heading 7201, 7202, 7203, 7204,
7218 99 7205 or subheading 7218 10.
7219 to 7222 flat-rolled products, bars and rods, angles, shapes and sections of Manufacture from ingots or other primary forms or semi-finished
stainless steel; materials of heading 7218.
7223 wire of stainless steel; Manufacture from semi-finished materials of heading 7218.
7224 90 semi-finished products; Manufacture from materials of heading 7201, 7202, 7203, 7204,
7205 or subheading 7224 10.
7225 to 7228 flat-rolled products, hot-rolled bars and rods, in irregularly wound Manufacture from ingots or other primary forms or semi-finished
coils; angles, shapes and sections, of other alloy steel; hollow drill materials of heading 7206, 7207, 7218 or 7224.
bars and rods, of alloy or non-alloy steel; and
7229 wire of other alloy steel. Manufacture from semi-finished materials of heading 7224.
ex Chapter 73 Articles of iron or steel; except for: Manufacture from materials of any heading, except that of the
product.
ex 7301 sheet piling; Manufacture from materials of heading 7206.
7302 railway or tramway track construction material of iron or steel, the Manufacture from materials of heading 7206.
following: rails, check-rails and rack rails, switch blades, crossing
frogs, point rods and other crossing pieces, sleepers (cross-ties),
fish-plates, chairs, chair wedges, sole pates (base plates), rail clips,
bedplates, ties and other material specialised for jointing or fixing
rails;
7304 and tubes, pipes and hollow profiles, of iron (other than cast iron) or Manufacture from materials of heading 7206, 7207, 7208, 7209,
steel;
7305 7210, 7212, 7218, 7219, 7220 or 7224.
other tubes and pipes (for example, welded, riveted or similarly
closed), having circular cross-sections, the external diameter of
which exceeds 406,4 mm, of iron or steel;
7306 other tubes, pipes and hollow profiles (for example, open seam or Manufacture from materials of any Chapter except that of the
welded, riveted or similarly closed), of iron or steel; product.
ex 7307 tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), Turning, drilling, reaming, threading, deburring and sandblasting
consisting of several parts; and of forged blanks, provided that the total value of the forged blanks
used does not exceed 35 % of the ex-works price of the product.
7308 structures (excluding prefabricated buildings of heading 9406) and Manufacture from materials of any heading, except that of the
parts of structures (for example, bridges and bridge-sections, lock- product. However, welded angles, shapes and sections of
gates, towers, lattice masts, roofs, roofing frameworks, doors and heading 7301 may not be used.
windows and their frames and thresholds for doors, shutters,
balustrades, pillars and columns), of iron or steel; plates, rods,
angles, shapes, sections, tubes and the like, prepared for use in
structures, of iron or steel.
ex Chapter 74 Copper and articles thereof; except for: Manufacture from materials of any heading, except that of the
product.
7408 copper wire; and Manufacture from materials of any heading, except that of the
product and heading 7407.
7413 stranded wire, cables, plaited bands and the like, of copper; not Manufacture from materials of any heading, except that of the
electrically insulated. product and heading 7408.
Chapter 75 Nickel and articles thereof. Manufacture from materials of any heading, except that of the
product.
ex Chapter 76 Aluminium and articles thereof, except: Manufacture from materials of any heading, except that of the
product.
7601 unwrought aluminium; Manufacture from materials of any heading.
7605 aluminium wire; Manufacture from materials of any heading, except that of the
product and heading 7604.
7607 aluminium foil (whether or not printed or backed with paper, Manufacture from materials of any heading, except that of the
paperboard, plastics or similar backing materials) of a thickness product and heading 7606.
(excluding any backing) not exceeding 0,2 mm; and
7614 stranded wire, cables, plaited bands and the like, of aluminium, Manufacture from materials of any heading, except that of the
not electrically insulated. product and heading 7605.
Chapter 78 Lead and articles thereof. Manufacture from materials of any heading, except that of the
product.
Chapter 79 Zinc and articles thereof. Manufacture from materials of any heading, except that of the
product.
ex Chapter 80 Tin and articles thereof, except: Manufacture from materials of any heading, except that of the
product.
8007 other articles of tin. Manufacture from materials of any heading, except that of the
product; or
Chapter 81 Other base metals; cermets; articles thereof. Manufacture from materials of any heading.
ex Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts Manufacture from materials of any heading, except that of the
thereof of base metal; except for: product; or
8206 tools of two or more of the headings 8202 to 8205, put up in sets Manufacture from materials of any heading, except those of
for retail sale. headings 8202 to 8205. However, tools of headings 8202 to 8205
may be incorporated into the set, provided that their total value
does not exceed 15 % of the ex-works price of the set.
Chapter 83 Miscellaneous articles of base metal. Manufacture from materials of any heading, except that of the
product; or
ex Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; Manufacture from materials of any heading, except that of the
parts thereof; except for: product; or
8401 nuclear reactors; fuel elements (cartridges), non-irradiated, for Manufacture in which the value of all the materials used does not
nuclear reactors; machinery and apparatus for isotopic separation; exceed 50 % of the ex-works price of the product.
8407 spark-ignition reciprocating or rotary internal combustion piston Manufacture in which the value of all the materials used does not
engines; exceed 50 % of the ex-works price of the product.
8408 compression-ignition internal combustion piston engines (diesel Manufacture in which the value of all the materials used does not
or semi-diesel engines); exceed 50 % of the ex-works price of the product.
8419 machinery, plant or laboratory equipment, whether or not Manufacture from materials of any subheading, except that of the
electrically heated (excluding furnaces, ovens and other equipment product; or
of heading 8514), for the treatment of materials by a process
involving a change of temperature such as heating, cooking,
roasting, distilling, rectifying, sterilising, pasteurising, steaming,
drying, evaporating, vaporising, condensing or cooling, other than
machinery or plant of a kind used for domestic purposes;
instantaneous or storage water heaters, non-electric;
8427 fork-lift trucks; other works trucks fitted with lifting or handling Manufacture in which the value of all the materials used does not
equipment; exceed 50 % of the ex-works price of the product
8443 31 machines which perform two or more functions of printing, Manufacture from materials of any subheading, except that of the
copying or facsimile transmission, capable of connecting to an product; or
automatic data-processing machine or to a network;
8481 taps, cocks, valves and similar appliances for pipes, boiler shells, Manufacture from materials of any subheading, except that of the
tanks, vats or the like, including pressure-reducing valves and product; or
thermostatically controlled valves; and
8482 ball or roller bearings. Manufacture in which the value of all the materials used does not
ex Chapter 85 Electrical machinery and equipment and parts thereof; sound Manufacture from materials of any heading, except that of the
recorders and reproducers, television image and sound recorders product; or
and reproducers, and parts and accessories of such articles; except
for:
8501,8502 electric motors and generators; Electric generating sets and rotary Manufacture from materials of any heading, except that of the
converters; product and of heading 8503; or
8513 portable electric lamps designed to function by their own source Manufacture from materials of any heading, except that of the
of energy (for example, dry batteries, accumulators, magnetos), product; or
other than lighting equipment of heading 8512;
8519 sound recording and sound reproducing apparatus; Manufacture from materials of any heading, except that of the
product and of heading 8522; or
8521 video recording or reproducing apparatus, whether or not Manufacture from materials of any heading, except that of the
incorporating a video tuner; product and of heading 8522; or
8523 discs, tapes, solid-state non-volatile storage devices, "smart cards" Manufacture from materials of any heading, except that of the
and other media for the recording of sound or of other phenomena, product; or
whether or not recorded, including matrices and masters for the
production of discs, but excluding products of Chapter 37;
8525 transmission apparatus for radio-broadcasting or television, Manufacture from materials of any heading, except that of the
whether or not incorporating reception apparatus or sound product and of heading 8529; or
recording or reproducing apparatus; television cameras, digital
cameras and video camera recorders;
8526 radar apparatus, radio navigational aid apparatus and radio remote Manufacture from materials of any heading, except that of the
control apparatus; product and of heading 8529; or
8527 reception apparatus for radio-broadcasting, whether or not Manufacture from materials of any heading, except that of the
combined, in the same housing, with sound recording or product and of heading 8529; or
reproducing apparatus or a clock;
8528 monitors and projectors, not incorporating television reception Manufacture from materials of any heading, except that of the
apparatus; reception apparatus for television, whether or not product and of heading 8529; or
incorporating radio- broadcast receivers or sound or video
recording or reproducing apparatus;
8535 to 8537 electrical apparatus for switching or protecting electrical circuits, Manufacture from materials of any heading, except that of the
or for making connections to or in electrical circuits; connectors product and of heading 8538; or
for optical fibres, optical fibre bundles or cables; boards, panels,
consoles, desks, cabinets and other bases, for electric control or
the distribution of electricity;
8539 electric filament or discharge lamps, including sealed beam lamp Manufacture from materials of any subheading, except that of the
units and ultra-violet or infra-red lamps; arc-lamps; product; or
8544 insulated (including enamelled or anodised) wire, cable (including Manufacture from materials of any heading, except that of the
coaxial cable) and other insulated electric conductors, whether or product; or
not fitted with connectors; optical fibre cables, made up of
individually sheathed fibres, whether or not assembled with electric
conductors or fitted with connectors;
8545 carbon electrodes, carbon brushes, lamp carbons, battery carbons Manufacture in which the value of all the materials used does not
and other articles of graphite or other carbon, with or without exceed 70 % of the ex-works price of the product.
metal, of a kind used for electrical purposes;
8546 electrical insulators of any material; Manufacture in which the value of all the materials used does not
8547 insulating fittings for electrical machines, appliances or equipment, Manufacture in which the value of all the materials used does not
being fittings wholly of insulating materials apart from any minor exceed 50 % of the ex-works price of the product.
components of metal (for example, threaded sockets) incorporated
during moulding solely for purposes of assembly, other than
insulators of heading 8546; electrical conduit tubing and joints
therefor, of base metal lined with insulating material; and
8548 waste and scrap of primary cells, primary batteries and electric Manufacture in which the value of all the materials used does not
accumulators; spent primary cells, spent primary batteries and exceed 50 % of the ex-works price of the product.
spent electric accumulators; electrical parts of machinery or
apparatus, not specified or included elsewhere in this Chapter.
Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; Manufacture in which the value of all the materials used does not
railway or tramway track fixtures and fittings and parts thereof; exceed 70 % of the ex-works price of the product.
mechanical (including electro-mechanical) traffic signalling
equipment of all kinds.
ex Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts Manufacture in which the value of all the materials used does not
and accessories thereof; except for: exceed 45 % of the ex-works price of the product.
8711 motorcycles (including mopeds) and cycles fitted with an Manufacture from materials of any heading, except that of the
auxiliary motor, with or without side-cars, side-cars; and product; or
8714 parts and accessories of vehicles of headings 8711 to 8713. Manufacture from materials of any heading, except that of the
product; or
ex Chapter 88 Aircraft, spacecraft, and parts thereof; except for: Manufacture from materials of any heading, except that of the
product; or
ex 8804 rotochutes. Manufacture from materials of any heading, including other

materials of heading 8804; or
Chapter 89 Ships, boats and floating structures. Manufacture from materials of any heading, except that of the
product; or
ex Chapter 90 Optical, photographic, cinematographic, measuring, checking, Manufacture from materials of any heading, except that of the
precision, medical or surgical instruments and apparatus; parts product; or
and accessories thereof, except for:
exceed 70% of the ex-works price of the product.
9001 50 spectacle lenses of materials other than glass; and Manufacture from materials of any heading, except that of the
product;
exceed 70% of the ex-works price of the product; or
manufacture in which one of the following operations is included:
– surfacing of the semi-finished lens into a finished
ophthalmic lens with optical corrective power meant to be
mounted on a pair of spectacles; or
– coating of the lens to appropriated treatments to improve
vision and ensure protection of the wearer.7
9002 lenses, prisms, mirrors and other optical elements, of any material, Manufacture in which the value of all the materials used does not
mounted, being parts of or fittings for instruments or apparatus, exceed 50% of the ex-works price of the product.
other than such elements of glass not optically worked.
Chapter 91 Clocks and watches and parts thereof. Manufacture in which the value of all the materials used does not
exceed 70% of the ex-works price of the product.
Chapter 92 Musical instruments; parts and accessories of such articles. Manufacture in which the value of all the materials used does not
Chapter 93 Arms and ammunition; parts and accessories thereof. Manufacture in which the value of all the materials used does not
Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and Manufacture from materials of any heading, except that of the
similar stuffed furnishings; lamps and lighting fittings, not product; or
elsewhere specified or included; illuminated signs, illuminated
name-plates and the like; prefabricated buildings.
ex Chapter 95 Toys, games and sports requisites; parts and accessories thereof, Manufacture from materials of any heading, except that of the
except for: product; or
ex 9506 golf clubs and parts thereof. Manufacture from materials of any heading, except that of the
product. However, roughly-shaped blocks for making golf-club
heads may be used.
ex Chapter 96 Miscellaneous manufactured articles, except for: Manufacture from materials of any heading, except that of the
product; or
exceed 70 %of the ex-works price of the product.
9603 brooms, brushes (including brushes constituting parts of machines, Manufacture in which the value of all the materials used does not
appliances or vehicles), hand-operated mechanical floor sweepers, exceed 70 % of the ex-works price of the product.
not motorized, mops and feather dusters; prepared knots and tufts
for broom or brush making; paint pads and rollers, squeegees
(other than roller squeegees);
9605 travel sets for personal toilet, sewing or shoe or clothes cleaning; Each item in the set must satisfy the rule which would apply to it
if it were not included in the set. However, non-originating articles
may be incorporated, provided that their total value does not
exceed 15 % of the ex-works price of the set.
9608 ball-point pens; felt-tipped and other porous-tipped pens and Manufacture from materials of any heading, except that of the
markers; fountain pens, stylograph pens and other pens; product. However, nibs or nib-points of the same heading as the
duplicating stylos; propelling or sliding pencils; pen-holders, product may be used.
pencil-holders and similar holders; parts (including caps and
clips) of the foregoing articles, other than those of heading 9609;
9613 20 pocket lighters, gas fuelled, refillable; and Manufacture in which the total value of the materials of
heading 9613 used does not exceed 30 % of the ex-works price of
the product.
9614 smoking pipes (including pipe bowls) and cigar or cigarette Manufacture from materials of any heading.
holders, and parts thereof.
Chapter 97 Works of art, collectors' pieces and antiques Manufacture from materials of any heading, except that of the
product.
1 For the special conditions relating to specific processes, see Notes 8.1 and 8.3 of Annex I to Protocol 1.
2 For the special conditions relating to specific processes, see Note 8.2 of Annex I to Protocol 1.
3 For special conditions relating to products made of a mixture of textile materials, see Note 6 of Annex I to Protocol 1.
4 The use of this material is restricted to the manufacture of woven fabrics of a kind used in the paper-making machinery.
5 See Note 7 of Annex I to Protocol 1.
6 For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or
knitted directly to shape), see Note 7 of Annex I to Protocol 1.
7 Coatings treatments will provide the lens key properties in terms of improved vision (for example: prevention of breakage and scratches,
anti-smudge, anti-dust, anti-fog or water repellent functions) and health protection (for example: protection from visible light through photo-
chromic properties, reduction of ultra-violet direct and indirect exposure, or prevention of harmful effects linked to high-energy blue light).
ANNEX III to Protocol 1
MATERIALS REFERRED TO IN PARAGRAPH 6 OF ARTICLE 3

(CUMULATION OF ORIGIN)
HS Description
0307 41 Live, fresh or chilled cuttlefish and squid
0307 51 Live, fresh or chilled octopus

ANNEX IV to Protocol 1
PRODUCTS REFERRED TO IN PARAGRAPH 6 OF ARTICLE 3

HS Description
1605 54 Prepared or preserved cuttlefish and squid
1605 55 Prepared or preserved octopus

ANNEX V to Protocol 1
PRODUCTS REFERRED TO IN PARAGRAPH 11 OF ARTICLE 3

HS Description
Chapter 61 Articles of apparel and clothing

accessories, knitted or crocheted
Chapter 62 Articles of apparel and clothing accessories,

not knitted or crocheted
ANNEX VI to Protocol 1
TEXT OF THE ORIGIN DECLARATION
The origin declaration, the text of which is given below, shall be made out in accordance with the
footnotes. However, the footnotes do not have to be reproduced.
The exporter of the products covered by this document (customs authorisation 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)
(1)
When the origin declaration is made out by an approved exporter, the authorisation number of
the approved exporter shall be entered in this space. When the origin declaration is not made out by
an approved exporter, the words in brackets shall be omitted or the space left blank.
(2)
Origin of products to be indicated.
(3)
These indications may be omitted if the information is contained on the document itself.
(4)
In cases where the exporter is not required to sign, the exemption of signature also implies the
exemption of the name of the signatory.
ANNEX VII to Protocol 1
SPECIMENS OF A CERTIFICATE OF ORIGIN AND OF AN APPLICATION FOR A

CERTIFICATE OF ORIGIN
Printing Instructions
1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the
length may be allowed. The paper used shall be white, sized for writing, not containing
mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche
pattern background making any falsification by mechanical or chemical means apparent to the
eye.
2. The competent authorities of the Parties may reserve the right to print the forms themselves or
may have them printed by approved printers. In the latter case, each form shall include a
reference to such approval. Each form shall bear the name and address of the printer or a mark
by which the printer can be identified. It shall also bear a serial number, either printed or not,
by which it can be identified.
SPECIMEN OF A CERTIFICATE OF ORIGIN
MOVEMENT CERTIFICATE
1. Exporter (Name, full address, country) EUR.1 No
See notes overleaf before completing this form.
2. Certificate used in preferential trade between

United Kingdom
3. Consignee (Name, full address, country) (Optional)
and
4. Country, group of 5. Country, group of

countries or territory in which countries or territory of
the products are considered as destination
originating
6. Transport details (Optional) 7. Remarks
8. Item number; Marks and numbers; Number and kind of packages(1); 9. Gross mass (kg) 10. Invoices
or other measure (litres, (Optional)
Description of goods m3, etc.)
(1) If goods are not packed, indicate number of articles or state "in bulk"
as appropriate.
11. CUSTOMS OFFICE (UK) or ISSUING AUTHORITIES (VN) 12. DECLARATION BY THE EXPORTER
ENDORSEMENT
I, the undersigned, declare that the goods described
Declaration certified above meet the conditions required for the issue of this
certificate.
Export document(2)
Place and date ……………….........................

Form ………………………………… No ….……...
..........................................................................
Of ……………………………………….
(Signature)
Customs office/Issuing authority …………………….…
Issuing country or territory ................................. Stamp
…………………………………………….
…………………………………………….
Place and date …………………………….
…………………………………………….
…………………………………………….
(Signature)
(2)
Complete only where the regulations of the exporting country
or territory require.
13. REQUEST FOR VERIFICATION, to 14. RESULT OF VERIFICATION
Verification carried out shows that this certificate (1)
 was issued by the customs office (UK) or issuing

authority (VN) indicated and that the information
contained therein is accurate.
 does not meet the requirements as to authenticity and
accuracy (see remarks appended).
........………………………………..
(Place and date)
Stamp
.....................................................…
(Signature)
(1) Insert X in the appropriate box.
Verification of the authenticity and accuracy of this certificate is

requested.
............................................................
(Place and date)
Stamp
.....................................................……
(Signature)
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.
SPECIMEN OF AN APPLICATION FOR A CERTIFICATE OF ORIGIN
APPLICATION FOR A MOVEMENT CERTIFICATE
1. Exporter (Name, full address, country) EUR.1 No
See notes overleaf before completing this form.
2. Application for a certificate to be used in preferential

trade between
United Kingdom and

3. Consignee (Name, full address, country) (Optional)
4. Country, group of 5. Country, group of

countries or territory in which countries or territory of
the products are considered as destination
originating
6. Transport details (Optional) 7. Remarks
8. Item number; Marks and numbers; Number and kind 9. Gross mass (kg) or other 10. Invoices
of packages(1) Description of goods measure (litres, m3., etc.)
(Optional)
(1)
If goods are not packed, indicate number of articles or state "in bulk" as appropriate.
DECLARATION BY THE EXPORTER
I, the undersigned, exporter of the goods described overleaf,
DECLARE that the goods meet the conditions required for the issue of the attached certificate;
SPECIFY as follows the circumstances which have enabled these goods to meet the above
conditions:
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
SUBMIT the following supporting documents(1):

………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence
which these authorities may require for the purpose of issuing the attached certificate, and
undertake, if required, to agree to any inspection of my accounts and to any check on the processes
of manufacture of the above goods, carried out by the said authorities;
REQUEST the issuance of the attached certificate for these goods.
……………………………………………………………………………………
(Place and date)
…………………………………………………………………
(Signature)
(1)
For example: import documents, movement certificates, invoices, manufacturer's declarations,
etc., referring to the products used in manufacture or to the goods re-exported in the same state.
ANNEX VIII to Protocol 1
EXPLANATORY NOTES
1. For the purpose of subparagraph (e) of Article 1 (Definitions) the "exporter" is not necessarily
the person (the seller) that issues the sales invoice for the consignment (third party invoicing).
The seller can be located in the territory of a third country.
2. For the purpose of subparagraph 1(b) of Article 4 (Wholly Obtained Products) "plants and
vegetable products" includes, in particular, live trees, flowers, fruits, vegetables, seaweeds
and fungi.
3. For the purpose of paragraph 4 of Article 11 (Accounting Segregation) "general accounting

principles" means the recognised consensus or substantial authoritative support in the territory
of a Party, with respect to the recording of revenues, expenses, costs, assets and liabilities; the
disclosure of information; and the preparation of financial statements. Those standards may
encompass broad guidelines of general application as well as detailed standards, practices and
procedures.
4. For the purpose of paragraph 4 of Article 13 (Non-Alteration) "in case of doubt" means that
the importing Party has the discretion of determining the cases for which the declarant is
requested to provide evidence of compliance with Article 13 (Non-Alteration) but it cannot
routinely require the submission of that evidence.
5. For the purpose of paragraph 1 of Article 16 (Procedure for the Issuance of a Certificate of
Origin) "in writing" includes an application being made by electronic means.
6. For the purpose of paragraph 3 of Article 16 (Procedure for the Issuance of a Certificate of
Origin) and paragraph 2 of Article 19 (Conditions for Making out an Origin Declaration) "to
submit at any time, at the request of the competent authorities of the exporting Party, all
appropriate documents" covers both the situation whereby the competent authorities request
systematically the submission of all supporting documents as well as the situation whereby
the competent authorities only make targeted requests for the submission of the supporting
documents.
7. For the purpose of paragraph 3 of Article 19 (Conditions for Making out an Origin
Declaration), "any other commercial document" can be, for example, an accompanying
delivery note, a pro-forma invoice or a packing list. A transport document, such as a bill of
lading or an airway bill, shall not be considered as any other commercial document. An origin
declaration on a separate form is not permitted. The origin declaration may be submitted on a
separate sheet of the commercial document when the sheet is an obvious part of this
document.
8. As regards the application of Article 30 (Verification of Proofs of Origin), the customs

authorities of the exporting country shall endeavour to inform the importing authorities about
the receipt of the verification request. They may do so in any form, including by means of
electronic communication. They shall also endeavour to inform the requesting authorities in
case they need more time than the period of 10 months provided for in paragraph 6 of Article
30 (Verification of Proofs of Origin) to carry out the verification and provide a reply.
9. As regards the application of paragraph 6 of Article 30 (Verification of Proofs of
Origin), the requesting competent authorities shall verify with the requested competent
authorities whether they have effectively received the request before refusing the
entitlement to preferential tariff treatment.
JOINT DECLARATION
CONCERNING A TRILATERAL APPROACH TO RULES OF ORIGIN
1. In advance of the conclusion of trade negotiations between the European

Union and the United Kingdom of Great Britain and Northern Ireland (the
“United Kingdom”), the United Kingdom and the Socialist Republic of Viet
Nam (“Viet Nam”) recognise that a trilateral approach to rules of origin,
involving the European Union, is the preferred outcome in trading
arrangements between the United Kingdom and Viet Nam, and the European
Union. This approach would replicate coverage of existing trade flows and
allow for continued recognition of originating content from either of the United
Kingdom and Viet Nam and from the European Union in exports to each other,
as per the intention of the Free Trade Agreement between the European Union
and the Socialist Republic of Viet Nam. In this regard, the Governments of the
United Kingdom and the Socialist Republic of Viet Nam understand that any
bilateral arrangement between the United Kingdom and Viet Nam represents
a first step towards seeking this outcome.
2. In the event that the United Kingdom and the European Union reach
agreement on rules of origin appropriate for a trilateral approach, the United
Kingdom and Viet Nam approve taking the necessary steps, as a matter of
urgency, to update the Protocol to the Free Trade Agreement between the
United Kingdom of Great Britain and Northern Ireland and the Socialist
Republic of Viet Nam (the “UK-Viet Nam FTA”) Concerning the Definition
of Concepts of “Originating Products” and Methods of Administrative
Cooperation to reflect a trilateral approach to rules of origin involving the
European Union. The necessary steps will be taken in accordance with the
procedures of the Trade Committee contained in the UK-Viet Nam
FTA. Should the agreement between the United Kingdom and European Union
not include the provision of rules of origin suitable for a trilateral approach at
entry into force, it is the understanding of both the United Kingdom and Viet
Nam that they will endeavour to pursue appropriate discussions with the
European Union.
3. This Joint Declaration will come into effect on the entry into effect of
the UK-Viet Nam FTA and will continue in operation until terminated in
writing by either the United Kingdom or the Socialist Republic of Viet Nam.
Termination will take effect immediately upon the date of such notification.
EXPLANATORY NOTE ON HOW THE UNITED KINGDOM
INTERPRETS REFERENCES IN INCORPORATED TRADE
AGREEMENTS TO EUROPEAN UNION LAW
 
Existing trade agreements between the European Union (“EU”) and partner countries
contain references to legislation made under the EU Treaties. This includes EU
Regulations, Directives and Decisions and EU tertiary legislation adopted pursuant
to powers in EU legislation.
The mutatis mutandis approach implemented by Article 2 (Incorporation of the EU-

Viet Nam FTA) of the Free Trade Agreement between the United Kingdom of Great
Britain and Northern Ireland and the Socialist Republic of Viet Nam (“the
Agreement”) applies to these references.
Except where otherwise provided, references in the Agreement to EU legislation are

to be read as references to that EU legislation in force and as incorporated or
implemented in the law of the United Kingdom on the day after the United Kingdom
ceases to be bound by the relevant EU law.
For the United Kingdom, the law of the United Kingdom includes the law of the
territories for whose international relations the United Kingdom is responsible and
to which the Agreement extends.
EXPLANATORY NOTE ON MUTATIS MUTANDIS
For greater certainty, the Parties agree that “mutatis mutandis” as defined in Article
1 (Definitions and interpretation) of the Agreement refers to necessary modifications
as the circumstances require. The following terms shall, save where the context
otherwise requires, be interpreted as follows:
(a) replace “the Member State’s” with “the United Kingdom’s”;
(b) replace “the European Union”, “the Union”, “the European Union and its
Member States”, “a Member State of the European Union”, “one of the
Member States of the European Union”, “Member State of the European
Union”, “Member State of the Union” and “European Commission” with “the
United Kingdom”;
(c) replace “Brussels” with “London”; and
(d) replace “European Parliament” with “UK Parliament”.

The above represents an illustrative list of terms subject to the application of “mutatis
mutandis”, and is not exhaustive.
The Parties agree that “mutatis mutandis” applies to necessary technical changes and
not to substantive changes.

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FREE TRADE AGREEMENT BETWEEN THE SOCIALIST REPUBLIC

OF VIET NAM AND THE UNITED KINGDOM OF GREAT BRITAIN AND

THE SOCIALIST REPUBLIC OF VIET NAM (“Viet Nam”)

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND

(hereinafter referred to as “the Parties”),

HAVE AGREED AS FOLLOWS:

Definitions and interpretation

1. Throughout this instrument:

“mutatis mutandis” means with the technical modifications necessary to apply

2. Throughout the Incorporated Agreement and this instrument, “this Agreement”

3. Subject to Article 6, references in the Incorporated Agreement to Article 17.16

Incorporation of the EU-Viet Nam FTA

References to the euro

Continuation of time periods

1. Unless this instrument provides otherwise:

2. Notwithstanding paragraph 1, a reference in the Incorporated Agreement to a time

Further provision in relation to the Trade Committee

1. The Trade Committee which the Parties establish under paragraph 1 of

Review of rice tariff rate quotas

6. This Agreement is drawn up in the English and Vietnamese languages, each of

IN WITNESS WHEREOF, the undersigned, duly authorised thereto by their

DONE at this day of 2020

1. MODIFICATIONS TO THE PREAMBLE

“RECOGNISING their longstanding and strong partnership based on common

2. MODIFICATIONS TO ANNEX 2-A (REDUCTION OR ELIMINATION

(ii) the ad valorem component of the customs duties on originating goods

b) In Sub-section 1 of Section B of Annex 2-A of the EU-Viet Nam FTA:

i) in paragraph 2, the number “500” shall be substituted with “68”;

c) For greater certainty in relation to the application of Article 6 of this Agreement,

3. MODIFICATIONS TO CHAPTER 6 (SANITARY AND

4. MODIFICATIONS TO CHAPTER 8 (LIBERALISATIONS OF

b) The following footnote shall be added to Article 8.8 (Performance Requirements)

c) The following footnote shall be added to paragraph 1 of Article 8.8 (Performance

d) Paragraph 4 of Article 8.8 (Performance Requirements) of the EU-Viet Nam FTA

“4. Subparagraph 1(f) shall not be construed as preventing the application of a

5. MODIFICATIONS TO APPENDIX 8-A-1 (SPECIFIC COMMITMENTS

6. MODIFICATIONS TO APPENDIX 8-A-2 (SPECIFIC COMMITMENTS

7. MODIFICATIONS TO APPENDIX 8-A-3 (SPECIFIC COMMITMENTS

8. MODIFICATIONS TO CHAPTER 9 (GOVERNMENT PROCUREMENT)

b) The following footnote shall be added to paragraph 4 of incorporated Article 9.6.

Paragraph 28 of Part B of Sub-section 2 of Section H of Annex 9-A of the EU-Viet

“28. UNITED KINGDOM

10. MODIFICATIONS TO SECTION B (SUBSIDIES) OF CHAPTER 10

11. MODIFICATIONS TO CHAPTER 12 (INTELLECTUAL PROPERTY)

a) In paragraph 2 of Article 12.26 (Amendment of the List of Geographical

b) Paragraphs 1, 2 and 3 of Article 12.28 (Exceptions) of the EU-Viet Nam FTA

12. MODIFICATIONS TO ANNEX 12-A (LIST OF GEOGRAPHICAL

a) Geographical indications listed in Part A of Annex 12-A of the EU-Viet Nam

b) Notwithstanding paragraph (a), the “Irish Whiskey / Uisce Beatha Eireannach /

13. MODIFICATIONS TO PROTOCOL 1 (CONCERNING THE

Protocol 1 (Concerning the Definition of the Concept of "Originating Products" and

14. MODIFICATIONS TO PROTOCOL 2 (ON MUTUAL

15. MODIFICATIONS TO JOINT DECLARATIONS

United Kingdom of Great Britain and Northern Ireland

1. With respect to capital contribution in the form of buying shares in

2. Paragraph 1 does not apply to four commercial banks in which the

3. Paragraph 1 applies subject to a mutual and voluntary agreement

4. The acquisition of the equity by financial institutions of the United

Socialist Republic of Viet Nam