Vietnam to European Union Trade Guide

Trade Relationship Overview

The EU-Vietnam Free Trade Agreement (EVFTA), in force since August 2020, is transforming trade economics between Vietnam and the EU. By the time it's fully phased in (2030), approximately 99% of tariff lines will be duty-free. Many categories already enjoy 0% rates today.

The catch: preferential rates only apply to goods that genuinely originate in Vietnam according to EVFTA's Rules of Origin — not simply goods that pass through Vietnamese ports.

EVFTA Tariff Rates by Category

Category	Pre-EVFTA MFN	EVFTA Rate	Phaseout Status
Textiles & Apparel	12%	0–8%	7-year phaseout
Footwear	16.9%	0–12%	7-year phaseout
Furniture	2.7%	0%	Immediate
Coffee & Tea	9%	0%	Immediate
Seafood	6–24%	0%	3–7 year phaseout
Electronics	0% (ITA)	0%	Already 0%

Rules of Origin — The Critical Requirement

To claim EVFTA rates, goods must qualify as Vietnamese-origin via one of two paths:

Wholly obtained — entirely produced in Vietnam with no third-country inputs
Sufficiently processed — meets the Product Specific Rules (PSR) for the relevant HS code

For textiles, this means the "double transformation" rule — both fabric production AND garment assembly must occur in Vietnam (or the EU). Simply cutting and sewing imported Chinese fabric does NOT qualify.

🚨 China-Washing Risk

EU customs increasingly scrutinizes goods that appear minimally processed Chinese products routed through Vietnam to claim EVFTA preference. Penalties for incorrect origin claims include duty recovery, fines, and loss of EVFTA privileges for future shipments.

Required Documents

Commercial Invoice & Packing List

Standard shipping documentation.

EUR.1 Certificate of Origin

Issued by Vietnam's MOIT — required for shipments over €6,000 to claim EVFTA preference.

Statement on Origin

For Approved Exporters, a self-declaration on the invoice replaces the EUR.1 certificate.

Bill of Lading

From the ocean carrier.

Supply Chain Documentation

Production records proving sufficient Vietnamese value-added, kept for 3 years for audit purposes.

How to Claim EVFTA Preferential Rates

Check the EVFTA Annex 1 Product Specific Rules for your HS code
Document your supply chain to demonstrate sufficient Vietnamese processing
Obtain a EUR.1 certificate or qualify as an Approved Exporter for self-certification
Include proof of origin with all shipping documents
Ensure the EU importer references the EVFTA preferential code on their customs declaration

Common HS Codes for This Route

6109.10 Cotton T-Shirts 0–8%

6403.91 Leather Footwear 0–12%

9403.30 Wooden Furniture 0%

0901.11 Coffee Beans 0%

0306.17 Frozen Shrimp 0%

For a complete classification lookup, use our HS Code Lookup tool.

Frequently Asked Questions

Do all products from Vietnam get 0% duty under EVFTA?

No. Many categories are on a multi-year phaseout schedule (3-10 years from 2020), and all goods must meet Rules of Origin to qualify for any preferential rate at all.

What happens if my goods don't meet the Rules of Origin?

They are subject to the EU's standard MFN tariff rate instead of the EVFTA preferential rate — potentially a significant cost difference, especially for textiles and footwear.

How do I become an Approved Exporter?

Apply through Vietnam's Ministry of Industry and Trade. Approved Exporter status lets you self-certify origin on invoices without needing a EUR.1 certificate for each shipment.

Calculate your exact costs for this route

Enter your product details to get a full tariff and landed cost breakdown for Vietnam → European Union shipments.

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