Green coffee and roasted coffee face two different origin logics under the EVFTA (in force 01/08/2020): coffee grown and harvested in Viet Nam is automatically wholly obtained; coffee roasted from imported beans only qualifies for preferences if it meets the sufficient-working-or-processing rule in Protocol 1 of the Agreement.
1. Coffee grown in Viet Nam: wholly obtained
Under Protocol 1 of the EVFTA, products obtained entirely in one party (grown, harvested) are wholly obtained with no further material-content test. Vietnamese green coffee — grown, harvested and primarily processed domestically — falls in this group, with origin criterion “P”. This is the biggest advantage Vietnamese agricultural goods hold over deeply processed products.
2. Roasted coffee and processed agri-products: the sufficient-processing rule
For roasted coffee (processed HS 0901) made from imported beans, or processed agri-goods (dried, canned, blended), exporters must check the Product Specific Rule in the Protocol 1 annex: typically requiring a change of HS classification at a defined level or a cap on the value of non-originating materials. In practice, merely roasting imported beans is often not sufficient working where the rule requires originating materials — exporters must run the calculation before signing CIF contracts that promise preferential duty.
3. Documentation: self-certification and the origin declaration
The EVFTA uses self-certification: Vietnamese exporters use a EUR.1 issued by the competent authority, or enter an origin declaration on the invoice (consignments above EUR 6,000 require an approved exporter). The declaration must state the correct criterion (“P” for wholly obtained, “W” with the HS code for sufficient processing) — a wrong criterion is a common error that leads EU customs to deny the preference and recover duty from the importer, who then claims against the exporter under the contract.
Conclusion
For coffee and processed agri-products, the origin question must be answered before quoting: determine criterion P or W, check the product-specific rule, and only then commit to a preferential duty rate with the EU buyer. Origin is a condition of price, not back-office paperwork.
Frequently Asked Questions
Which origin criterion applies to green coffee grown in Viet Nam?
Criterion P (wholly obtained) under EVFTA Protocol 1, because it is grown, harvested and primarily processed entirely in Viet Nam, with no material-content test.
Does roasting imported coffee beans count as sufficient working or processing?
Not necessarily. Check the Product Specific Rule in the Protocol 1 annex: if the rule requires originating materials or an HS change at a defined level that mere roasting does not meet, no preference is available.
What if the invoice origin declaration states the wrong criterion?
EU customs may deny the preference and recover duty from the importer, who typically claims back against the exporter under the contract. State P for wholly obtained, W with the HS code for sufficient processing.
How does self-certification work for consignments above EUR 6,000?
The exporter enters the origin declaration on the invoice or commercial document; above EUR 6,000 the signatory must be an approved exporter holding an authorisation number. Below that threshold any exporter may self-declare.
This article has been quality-reviewed by the FLAW AI Legal Council