Article 3(7) to Article 3(11) of the EVFTA Origin Protocol establishes a possibility of cumulation in Vietnam with fabrics originating in South Korea.
Vietnam and South-Korea have fulfilled on 23 December 2020 the required conditions set out in Article 3(10) for the application of this cumulation. Therefore, from 23 December 2020, the cumulation is applicable.
Further information may be found in section 5.3 of the Guidance Document on Rules of Origin of the EU-Vietnam FTA.
- Fecha de publicación
- 13 enero 2021
- Dirección General de Fiscalidad y Unión Aduanera