Customs alert - New guidance on rules of origin under UKVFTA

The newly enacted UKVFTA includes several new rules and measures regarding tariff-rate quotas, rules of origin, preferential tariffs, and service promotions. In this alert, Mazars Vietnam would like to highlight new updates on the rules of origin under this agreement.

On 11 June 2021, the Ministry of Industry and Trade released Circular no. 02/2021/TT-BCT on guiding the implementation of Rules of Origin in the United Kingdom of Great Britain and Northern Ireland – Vietnam Free Trade Agreement (UKVFTA). Accordingly, goods imported from the United Kingdom and Northern Ireland into Vietnam might use the certificate of self-certifying origin to enjoy special-preferential tariff treatment, if the consignment satisfies conditions stipulated in Article 19 of this Circular. In addition, this Circular also contains regulation on obtaining C/O form EUR.1, which will be valid within 12 months from the date of issuance.

The new Circular takes effect from 27/06/2021.

Download full issue in English and Vietnamese below.



We do trust the above points are notable and sufficient, but should you have any questions or need a deeper discussion on this issue, please do not hesitate to contact us.


For regulation changes and tax matters, we can provide you with assistance on:

  • Registration, declaration of Personal Income Tax, Corporate Tax, VAT and Foreign Contractor Tax.
  • Tax refunds assistance and representation.
  • Consultancy on utilizing opportunities provided by transfer pricing.
  • Customs advisory: Compliance & reporting; FTA and C/O; Harmonised System code classification and valuation; Inventory control; International trade arrangement; and Others.


[ENG] Mazars in Vietnam_​Customs alert_​New guidance on rules of origin under UKVFTA
[VIE] Mazars in Vietnam_​Tin hải quan_​Quy định về thực hiện Quy tắc xuất xứ hàng hóa trong Hiệp định UKVFTA