Appendix 1
Product Specific Rules

Introductory Notes
1.
For the purposes of the product specific rules set
out in this Appendix:
(a)

(i)

“VNM” denotes the maximum value, inpercentage of the ex-works price of theproduct as indicated by the figure
immediately after it, of non-originating
materials used in the production of theproduct. For example, “VNM 40%” denotesthat the VNM does not exceed 40 per centof the ex-works price of the product.

(ii)“CC” denotes a change to the chapter,heading or subheading from any otherchapter. This means that all nonoriginating materials used in the
production of the product have undergone achange in tariff classification at thetwo-digit level (i.e. a change in chapter)of the HS;(iii) “CTH” denotes a change to the chapter,heading or subheading from any otherheading. This means that all nonoriginating materials used in the
production of the product have undergone achange in tariff classification at the
four-digit level (i.e. a change inheading) of the HS;(iv)“CTSH” denotes a change to the chapter,heading or subheading from any othersubheading. This means that all nonoriginating materials used in theproduction of the product have undergone achange in tariff classification at thesix-digit level (i.e. a change insubheading) of the HS; and(v)“WO” means that the product is wholly
obtained in the customs territory of a
Party as defined in Article III of Annex
II;

361

(b)

In determining the origin of a productclassified under chapters 61 to 63, materials
used in the production of the product which are
not classified under chapters 50 to 63 shall be
disregarded, whether or not they containtextiles.

2.
This Appendix is based on the Harmonized System as
amended on 1 January 2007.

Chapter of the HS

Tariffclassification
number(1)Chapter 1

Product specific rules(Note: Products which satisfy theapplicable rules set out in field(3) or (4) below shall beconsidered as originatingproducts of a Party.)(2)(3) or (4)

01

CC02

CC except fromchapter 1.

03

CC04

CC05

CC

Chapter 606

CC

Live trees and otherplants; bulbs, roots andthe like; cut flowers andornamental foliage

exceptfor:

Live animals
Chapter 2
Meat and edible meatoffal
Chapter 3
Fish and crustaceans,molluscs and otheraquatic invertebrates
Chapter 4Dairy produce; birds'eggs; natural honey;
edible products of animal
origin, not elsewhere
specified or included
Chapter 5
Products of animalorigin, not elsewhere
specified or included

06.02

362

CC and VNM 50%

07CC08

CC

Chapter 909

CC

Coffee, tea, maté andspices

exceptfor:

Chapter 7
Edible vegetables andcertain roots and tubers
Chapter 8
Edible fruit and nuts;
peel of citrus fruits ormelons

0901.21 0901.90

CTSH

10CC

Chapter 11

11

CC except fromchapter 10.

Products of the millingindustry; malt; starches;inulin; wheat gluten

exceptfor:

Chapter 10
Cereals

Chapter 1211.05

CC except fromchapter 7.

11.06

CC except fromheading 07.08,07.10, 07.13,
or 07.14 or
chapter 8.

1108.13 1108.14

CC except fromchapter 7.

1108.19 1108.20

CC except fromchapter 7 or
10.

12CC

13

CC

Oil seeds and oleaginous
fruits; miscellaneous
grains, seeds and fruit;industrial or medicinal
plants; straw and fodder
Chapter 13
Lac; gums, resins andother vegetable saps andextracts

363

Chapter 14

14CC

15.0115.02

CC

15.03

CTH

15.0415.06

CC15.07 15.08

CC except fromchapter 12.

15.09 15.10

CC except fromchapter 7.

1511.10 1515.19

CC except fromchapter 12.

1515.21 1515.29

CC except fromchapter 10.

1515.30 1515.90

CC except fromchapter 12.

1516.10CC except fromchapter 2 or 5.

1516.20

CC except fromchapter 7, 8 or
12.

1517.10CC except fromchapter 2, 4, 5
or 12.

1517.90 1520.00

CC except fromchapter 2, 4,5, 7, 8 or 12.

1521.10CC except fromchapter 7, 8 or
12.

1521.90 1522.00

CC except fromchapter 2, 4, 5
or 12.

16.01 16.02

CC except fromchapter 1, 2 or
5.

16.03

CC except fromchapter 2, 3 or
5.

Vegetable plaiting
materials; vegetableproducts not elsewhere
specified or included
Chapter 15
Animal or vegetable fats
and oils and theircleavage products;
prepared edible fats;animal or vegetable waxes

Chapter 16
Preparations of meat, offish or of crustaceans,molluscs or other aquatic
invertebrates

364

1604.11 1604.20

CC except fromchapter 3.

1604.30

CC and VNM 50%

16.05

CC except fromchapter 3.

17.01

CC except fromchapter 12.

1702.11 1702.19

CC except fromchapter 4.

1702.20

CC1702.30 1702.90

CC except fromchapter 11 or
12.

17.03

CC except fromchapter 12.

1704.10

CTH and themaximum valueof the nonoriginating
materials
classified
under chapter
17 used in theproduction is
30% of the exworks price ofthe product.

1704.90

CTH and themaximum valueof the nonoriginating
materials
classified
under chapters
4 and 17 usedin theproduction is
45% of the exworks price ofthe product.

Chapter 1818

CTH

Cocoa and cocoa
preparations

exceptfor:

Chapter 17
Sugars and sugar
confectionery

18.01

365

CC18.06

CTH and themaximum valueof the nonoriginating
materials
classifiedunder chapters
4 and 17 usedin theproduction is45% of the exworks price ofthe product.

19.01

CC except fromchapter 10 or
11.

19.02

CC except fromchapter 10(except fordurum wheat) or
chapter 11(except for
products
produced fromdurum wheat).

19.03

CC except fromchapter 10(except forheading 10.01)
or chapter 11(except forheading 11.01).

1904.10 1905.40

CTH and VNM 40%

1905.90

CC except fromheading 11.05.

Chapter 20

20

CC and VNM 60%

Preparations ofvegetables, fruit, nuts
or other parts of plants

exceptfor:

Chapter 19
Preparations of cereals,flour, starch or milk;
pastrycooks' products

2002.10CC except fromchapter 7.

2004.10CC except fromchapter 7.

2008.11

CC except fromchapter 12.

2008.20 2008.92

CC except fromchapter 8.

366

2009.11 2009.12

CC except fromchapter 8.

2009.50

CC except fromchapter 7.

2009.71 2009.79

CC except fromchapter 8.

Chapter 21

21CC

Miscellaneous edible
preparations

exceptfor:
2103.20

CC except fromchapter 7 or
20.

21.05

CC except fromchapter 4 or
19.

21.06

CC and VNM 45%

Chapter 2222.01

CC

Beverages, spirits andvinegar

22.02

CTH and VNM 55%

22.03

CTH

22.04 22.06

CC except fromchapter 8 or
20.

22.07

CC

2208.20 2208.30

CTH except fromheading 22.07.

2208.40 2208.60

CTH except fromheading 22.07.

2208.70

CTH except fromheading 22.07.

2208.90- Sakecompoundandcooking
sake(Mirin)

367

CTH and VNM 60%

VNM 60%VNM 60%- Beverages witha basis offruits andfruit
juices, ofanalcoholicstrength
by volumeof lessthan oneper cent

CC except fromchapter 8 or20.

- otherCTH except fromheading 22.07.

22.09

CTH

Chapter 2323CTH

Residues and waste fromthe food industries;
prepared animal fodder

exceptfor:
2301.10

CTH except fromchapter 2 or 5.

2301.20

CTH except fromchapter 3.

23.09

CTH and VNM 60%

Chapter 24

24

CTH

Tobacco and manufactured
tobacco substitutes

exceptfor:
2401.10 2401.20

CC2401.30

CTSH

25.01

CC2804.61 2804.69

CTSH

2844.10CC2844.20 2844.50

CTSH

Chapter 29

29

CTSH

Organic chemicals

exceptfor:

Chapter 25
Salt; sulphur; earths andstone; plastering
materials, lime andcement
Chapter 28
Inorganic chemicals;organic or inorganic
compounds of precious
metals, of rare-earth
metals, of radioactive
elements or of isotopes

368

VNM 60%VNM 60%Chapter 30

2905.44

CTH except fromheading 17.02.

2906.11

CC except fromchapter 33.

2918.14 2918.15

CC except fromchapter 17 or23.

29.40

CTH except fromheading 17.02.

3006.92

WO

31

CTSH

VNM 60%

32.04

CTH

VNM 60%

Pharmaceutical products
Chapter 31
Fertilisers
Chapter 32

Note: In
applying thisrule, a change
in tariffclassification
at the fourdigit level ofthe HS is not
required fornonoriginating
materials
classified
under heading
32.04 used intheproduction,provided thatthe total
value of thosenonoriginating
materials does
not exceed 20%of the exworks price ofthe product.

Tanning or dyeing
extracts; tannins andtheir derivatives; dyes,pigments and othercolouring matter; paints
and varnishes; putty andother mastics; inks

369

Chapter 34

34.02

CTH

VNM 60%Note: In
applying thisrule, a change
in tariffclassification
at the fourdigit level ofthe HS is not
required fornonoriginating
materials
classified
under heading
34.02 used intheproduction,
provided thatthe total
value of thosenonoriginating
materials does
not exceed 20%of the exworks price ofthe product.

Soap, organic surfaceactive agents, washingpreparations, lubricating
preparations, artificial
waxes, prepared waxes,
polishing or scouring
preparations, candles andsimilar articles,modelling pastes, "dentalwaxes" and dental
preparations with a basisof plaster

Chapter 3535.01

CCAlbuminoidal substances;modified starches; glues;
enzymes3502.11 3502.19

CC except fromchapter 4.

3502.20 35.04

CTH35.05

CC except fromchapter 11.

Chapter 38

38.01

CTSH

VNM 60%Miscellaneous chemicalproducts

3805.90

CTSH

VNM 60%38.06CTSH

VNM 60%3809.10

CTH except fromchapter 11 or35.

3824.60

CTH except fromheading 17.02.

39.01 39.13

CTSH

Chapter 39
Plastics and articles
thereof370

VNM 60%40.12

CTSH41

CC42

CC43

CC

44.12

CTH except fromheading 44.07
or 44.08.

Chapter 46

46

CTH

Manufactures of straw, ofesparto or of otherplaiting materials;
basketware and wickerwork

exceptfor:

Chapter 40

VNM 60%

Rubber and articles
thereof
Chapter 41
Raw hides and skins(other than furskins) andleather
Chapter 42
Articles of leather;saddlery and harness;travel goods, handbags
and similar containers;
articles of animal gut(other than silk-wormgut)
Chapter 43
Furskins and artificialfur; manufactures thereof
Chapter 44
Wood and articles ofwood; wood charcoal

Chapter 50

4601.29

CC except fromchapter 14.

4601.94

CC except fromchapter 14.

4602.19

CC except fromchapter 14.

50

CTH

Silk
exceptfor:
50.05

CTH except fromheading 50.06.

50.06

CTH except fromheading 50.05.

371

VNM 60%Chapter 51

51

Wool, fine or coarse
animal hair; horsehairyarn and woven fabric

except
for:

CTH

51.04

CC51.06 51.10

CTH outside
headings 51.06- 51.10.

51.11 51.13

CTH outside
headings 51.11- 51.13.

Chapter 52

52

CTH

Cottonexceptfor:52.04 52.07

CTH outside
headings 52.04- 52.07.

52.08 52.12

CTH outside
headings 52.08- 52.12.

Chapter 53

53

CTH

Other vegetable textile
fibres; paper yarn andwoven fabrics of paperyarn

exceptfor:
53.03

CC53.05

CC53.06 53.08

CTH outside
headings 53.06- 53.08.

53.09 53.11

CTH outside
headings 53.09- 53.11.

Chapter 54

54

CCMan-made filaments; strip
and the like of man-madetextile materials

exceptfor:
54.07 54.08

CTH outside
headings 54.07- 54.08.

Chapter 55

55

CCMan-made staple fibres

exceptfor:372

55.08 55.11

CTH outside
headings 55.08- 55.11.

55.12 55.16

CTH outside
headings 55.12- 55.16.

56

CC57

CC58

CC

Chapter 59

59

CC

Impregnated, coated,covered or laminatedtextile fabrics; textile
articles of a kindsuitable for industrial
use

exceptfor:

Chapter 56
Wadding, felt andnonwovens; special yarns;
twine, cordage, ropes andcables and articles
thereof
Chapter 57
Carpets and other textilefloor coverings
Chapter 58
Special woven fabrics;
tufted textile fabrics;
lace; tapestries;
trimmings; embroidery

59.01

CC
except fromheading 50.07,
51.11 - 51.13,
52.08 - 52.12,
53.09 - 53.11,
54.07 - 54.08
or
55.12 - 55.16.

59.03 59.09

CC
except fromheading 50.07,
51.11 - 51.13,
52.08 - 52.12,
53.09 - 53.11,
54.07 - 54.08
or
55.12 - 55.16.

59.11

CC
except fromheading 50.07,
51.11 - 51.13,
52.08 - 52.12,
53.09 - 53.11,
54.07 - 54.08
or
55.12 - 55.16.

373

Chapter 60

60

CC61

CC
except fromchapter 60,
provided thatthe product isboth cut orknit to shape,and sewn orotherwiseassembled in
the customs
territory of a
Party.

62

CC
except fromheading 50.07,
51.11 - 51.13,
52.08 - 52.12,
53.07 - 53.11,
54.07 - 54.08,
55.12 - 55.16,
58.01 - 58.02,
59.03 or 59.06- 59.07,
provided thatthe product isboth cut, andsewn orotherwiseassembled in
the customs
territory of a
Party.

63

CC
except fromheading 50.07,
51.11 - 51.13,
52.08 - 52.12,
53.09 - 53.11,
54.07 - 54.08,
55.12 - 55.16
or chapter 60,
provided thatthe product isboth cut orknit to shape,and sewn orotherwiseassembled in
the customs
territory of aParty.

Knitted or crocheted
fabrics
Chapter 61
Articles of apparel andclothing accessories,
knitted or crocheted

Chapter 62
Articles of apparel andclothing accessories, notknitted or crocheted

Chapter 63
Other made up textile
articles; sets; worn
clothing and worn textile
articles; rags

exceptfor:374

63.09 63.10

WO64

CC

Chapter 65

65

CTH

Headgear and parts
thereofexceptfor:

Chapter 64
Footwear, gaiters and thelike; parts of sucharticles

65.01 65.02

CC

Chapter 70

7018.10CC

Glass and glassware

7018.90

CC

Chapter 71

71.06

CTH except fromheading 71.08
or 71.10; orNatural or cultured
pearls, precious or semiprecious stones, precious
metals, metals clad with
precious metal, andarticles thereof;
imitation jewellery; coin

Non-originating
materials
classified
under heading
71.06, 71.08 or
71.10 are usedin theproduction andeach of suchnon-originating
materials
undergoes
either or bothof thefollowing
operations;(1) electrolytic, thermalor chemical
separation;(2) alloying or
fusion witheach other orwith a basemetals.

375

VNM 60%71.08CTH except fromheading 71.06
or 71.10; or

VNM 60%Non-originating
materials
classified
under heading
71.06, 71.08 or
71.10 used in
the productionand each ofsuch nonoriginating
materials
undergoes
either or bothof thefollowingoperations;(1) electrolytic, thermalor chemical
separation;(2) alloying or
fusion witheach other orwith a basemetals.
71.10

CTH except fromheading 71.06
or 71.08; orVNM 60%Non-originating
materials
classified
under heading
71.06, 71.08 or71.10 are usedin theproduction andeach of the
non-originating
materials
undergoes
either or bothof thefollowing
operations;(1) electrolytic, thermalor chemical
separation;(2) alloying or
fusion witheach other orwith basemetals.
71.13

376

CTH
except fromheading 71.14 71.18.

VNM 60%71.14CTH
except fromheading 71.13,
or 71.15 71.18.

VNM 60%71.15

CTH
except fromheading 71.13 71.14 or
71.16 - 71.18.

VNM 60%71.16

CTH
except fromheading 71.13 71.15 or 71.17- 71.18 or
subheading
7101.22,7102.39,7103.917103.99 or
7104.90.

VNM 60%Chapter 727210.70

CTSH

VNM 60%Iron and steel

7219.31 7219.90

CTSH

VNM 60%7225.50 7225.99

CTSH

VNM 60%7226.92 7226.99

CTSH

VNM 60%377

Chapter 85
Electrical machinery andequipment and parts
thereof; sound recorders
and reproducers,television image andsound recorders andreproducers, and parts
and accessories of sucharticles8523.51 8523.59

CTH except fromheading 85.42.

VNM 60%8541.10 –8541.60

CTH; orVNM 60%Diffusion
process
Note: For thepurposes ofrules for
products
classifiedundersubheadings
8541.10 8541.60 or
8542.31 8542.39,“diffusion
process” meansa process, inwhich semiconductor isformed on asubstrate by
the selective
introductionof anappropriate
dopant.
8542.31 –8542.39

CTH; orVNM 60%Diffusion
process
8543.70 8543.90

CTH except fromheading 85.42.

VNM 60%Chapter 91

91

CTH

VNM 40%

Clocks and watches andparts thereof

exceptfor:9113.90378CCChapter 94

9401.90

CC

Furniture; bedding,mattresses, mattresssupports, cushions andsimilar stuffedfurnishings; lamps andlighting fittings, notelsewhere specified orincluded; illuminatedsigns, illuminated nameplates and the like;prefabricated buildings

9404.21 9404.29

CC9404.90- Quilts
andeiderdowns

CC except fromheading 50.07,
51.11 - 51.13,
52.08 - 52.12,
53.09 - 53.11,
54.07 - 54.08
or
55.12 - 55.16.

- Others

CTH

Chapter 96

96.01

CC

Miscellaneous
manufactured articles

96.05

CC379

Appendix 2
Specimen of Certificate of Origin
1.

Exporter (Name, full address, country)

N°
2.

3.

Consignee (Name, full address, country)(Optional)

Certificate used in preferential trade between………. .......................................................................................
and………………………………………………………………………….
(insert appropriate countries, group of countries or territories)(Note1)
If goods
are not
packed,indicate
numberof articles orstate“in bulk” asappropriate.

(Note 2)Complete only
where theregulations of
the exporting
countryrequire.

4.

Country, in which
the goods areconsidered asoriginating

7.

Remarks

6.

Transport details (Optional)

8.

Item number; marks and numbers; number and kind of packages(Note1); description of goods

11. ENDORSEMENT
Declaration certified
Export document (Note 2)
Form .......................................No. ............
From ............................................
Office ...........................................
Issuing country.............................
.............................................

5.

Country of destination

9.

Grossweight(kg) orothermeasure(l,m³,etc.)

10. Invoices(Optional)

12. DECLARATION BY THE EXPORTER
StampI, the undersigned, declare that the goods
described above meet the conditions required
for the issue of this certificate.

Place and date: ..................………………...

Date.............................................
.............................................
(Signature)…………………………………………………..
(Signature)380

Appendix 3
Text of Origin Declaration"The exporter of the products covered by this document(Authorisation No ... (Note 1)) declares that, except whereotherwise clearly indicated, these products are of ... (Note2) preferential origin."
Note 1:

The authorisation number of the approved
exporter shall be entered in this space.

Note 2:The origin of the products to be indicated.

381