In order to enjoy preferential tariff under this Agreement, a good must meet the Agreement's rules of origin.

In particular, a good will be eligible to be originating in a Party (Vietnam or the EAEU) if:

• Is wholly obtained or produced in a Party, or,
• Produced entirely in one or both parties, from originating materials in one or both Parties, or:
• Produced in a Party, using non- originating materials but which meet the product-specific rules set forth in Annex 3b – Specific Rules of Origin each item of the Agreement.

In general, the Product-specific rules of origin in the Vietnam - EAEU FTA are quite simple, usually goods only need to have a value-added content – VAC ≥ 40% (some require VAC ≥ 50-60%) or there is the undergone a change in tariff classification at the level of 2, 4, and 6 digit levels to enjoy tariff preferences.

* Remark: VAC is calculated according to the formula: (FOB value – Value of non-originating materials)/ FOB value x 100%.

In addition, the Agreement has a provision on De Minimis that allows goods that do not meet the change in tariff classification but still enjoy preferential tariffs if there is a weight of the non-originating materials not exceed 10% of the FOB price of the goods

Certificate of origin

Regarding procedures for granting preferential certificates of origin (C/O), while the new generation FTAs ​​such as CPTPP and Vietnam-EU FTAs ​​aim to apply the self-certification of origin mechanism, the Vietnam – EAEU FTA still applies the process of granting certificates of origin through an authorized agency. The C/O form is attached to the Agreement.

Under this Agreement, Vietnam and the EAEU have committed to make efforts to apply the Electronic Origin  Certification and Verification System (EOCVS) within a maximum of 2 years from the date of entry into force of the Agreement in order to build a database records the information of all Certificates of Origin issued by an authorized authority, and the customs authority of the importing country can access and check any Certificate of Origin validity and content.