EU-Vietnam Free Trade Agreement (EVFTA)
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product.
20% ex-worksManufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product.
50% ex-works