Origin and trade agreements
Whether beer, wine or spirits qualify for preferential duty in the destination, and the proof they need.
- Circular 14/2026/TT-BCT (EVFTA rules of origin)
- EU-Vietnam Free Trade Agreement, Protocol 1 on rules of origin
- Circular 40/2025/TT-BCT (issuing certificates of origin)
- Under the EVFTA rules in Circular 14/2026/TT-BCT (Thông tư 14/2026/TT-BCT), beverages, spirits and vinegar of Chapter 22 must change heading, and may not use materials of heading 2207 (undenatured ethyl alcohol) or 2208 (spirits).
- Fresh grapes of subheading 0806.10 and grape juice of subheadings 2009.61 and 2009.69 used must be wholly obtained.
- Sugar and dairy materials of Chapter 4 may each be no more than 20% of the product's weight.
- Circular 40/2025/TT-BCT lists the forms MOIT issues, including EUR.1 for the EU, EUR.1 UK under the UK agreement and Form CPTPP.
- Certificates of origin are issued through MOIT's eCoSys system by the Agency of Foreign Trade (Cục Xuất nhập khẩu) and organisations assigned by provincial People's Committees, under Decree 31/2018/ND-CP (Nghị định 31/2018/NĐ-CP) and Circular 40/2025/TT-BCT.
- For the EU, the proof is a Form EUR.1 or, for consignments up to €6,000, the exporter's origin declaration; either is valid for 12 months.
- Where no agreement is claimed, MOIT's regional offices have issued the non-preferential Form B, and certificates under the importing country's own rules, since 5 May 2025.
How we help: Compliant Always reads the recipe and the origin of the alcohol, grapes and sugar used against the product-specific rule, and keeps them with each batch. Ask about this