EVFTA tariff 2026: preferential import duty & C/O
EU – Vietnam Free Trade Agreement
Top HS codes with the biggest duty savings under EVFTA
| HS code | Description | MFN | EVFTA | Difference |
|---|---|---|---|---|
| 87112013 | Pocket motorcycles | 75% | 9% | −66 pts |
| 87112014 | Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc | 75% | 9% | −66 pts |
| 87112015 | Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc | 75% | 9% | −66 pts |
| 87112016 | Other | 75% | 9% | −66 pts |
| 87112093 | Pocket motorcycles | 75% | 9% | −66 pts |
| 87112094 | Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc | 75% | 9% | −66 pts |
| 87112095 | Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc | 75% | 9% | −66 pts |
| 87112096 | Other | 75% | 9% | −66 pts |
| 87112099 | Other | 75% | 9% | −66 pts |
| 87113011 | Completely Knocked Down | 75% | 9% | −66 pts |
Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.
Does your shipment qualify for EVFTA?
Have an Avenir expert check the rules of origin & C/O form - free of charge.
Rules of origin to know
- EU goods entering Vietnam travel on a self-certified statement of origin, not on an EUR.1. The EU notified Vietnam that it applies the registered-exporter (REX) system under Article 15(1)(c) of the EVFTA origin protocol - confirmed in Vietnamese customs guidance 5575/TCHQ-GSQL of 21/08/2020. Circular 14/2026/TT-BCT still lists EUR.1 at Article 19.1(a) because the treaty text permits it, but that route is not the one in use for EU exports.
- Common rules: change of tariff classification (CTC), regional value content, or specific processing operations per line - check the Product Specific Rules (PSR) annex before committing to a price.
- Korean fabric cumulation for textiles exported to the EU is accepted under Circular 14/2026/TT-BCT.
- Direct transport: third-country transit must keep the goods intact with documents proving origin is unchanged.
Steps to claim EVFTA preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert - with the wrong code every later step is meaningless.
- 2Compare the EVFTA rate vs MFN
Check the EVFTA row on the code detail page. If EVFTA is lower, work out the saving on the shipment value.
- 3Check the rules of origin (PSR)
The goods must meet the specific rule for that HS line; ask the EU exporter to confirm their REX number is still valid.
- 4Declare the origin document on the declaration
Declare the REX/statement reference at clearance; if missing, declare late submission under Circular 33/2023/TT-BTC.
- 5Keep records for 5 years
Origin documents + transport records for post-clearance audit.
Post-clearance audit risks & common mistakes
EVFTA allows origin documents to be submitted up to 2 years from the declaration registration date (Circular 33/2023/TT-BTC) - after that, the refund right lapses.
Customs can verify REX numbers against the EU system; an error means the document is rejected, MFN is collected plus mis-declaration penalties under Decree 169/2026/NĐ-CP.
Splitting or repacking cargo in a third country without customs supervision → the direct-transport condition is lost.
Frequently asked questions about EVFTA
Do EU goods entering Vietnam need an EUR.1 C/O?
Can EVFTA origin documents be submitted late?
Where do I look up 2026 EVFTA rates?
What are the penalties for wrong EVFTA origin?
For EU exporters
Shipping from the EU to Vietnam
Everything above is written for the Vietnamese importer. If you are the EU exporter, three questions decide whether your buyer actually gets the preferential rate: which legal entity counts as the exporter, which origin document you are entitled to issue, and whether the goods stay unaltered on the way. All three are answered in Circular 14/2026/TT-BCT, in force since 10/05/2026, which replaced Circular 11/2020/TT-BCT.
A statement made out by an exporter registered in the EU electronic database and notified to Vietnam. This is the normal route in practice, and it works for a consignment of any value. Registration is done by the exporter with the customs authority of its own EU Member State - it is not something a Vietnamese broker can file on your behalf.
Any exporter - registered or not - may make out a statement of origin for a consignment not exceeding EUR 6,000. An approved exporter under EU rules may do so for any value. This is the route to use for a first trial shipment while your REX registration is still in progress.
Listed in the circular, but NOT the route in use. The EU notified Vietnam that it applies the registered-exporter system under Article 15(1)(c) of the origin protocol - see Vietnamese customs guidance 5575/TCHQ-GSQL of 21/08/2020. Do not plan around obtaining an EUR.1 from an EU authority for a shipment to Vietnam; you will not get one.
Which entity is the "exporter"?
- The exporter is a person or company established in the exporting Party, exporting to the other Party, and able to prove the origin of the goods. Being able to evidence origin is part of the definition, not an afterthought.
- The exporter may be the manufacturer or the party carrying out the export formalities - these do not have to be the same company.
- The exporter need not be the seller who issues the invoice. Third-party invoicing is expressly allowed, and the seller may even be established outside the EVFTA parties.
- The EU is a single Party. Goods manufactured in one Member State and exported from a central warehouse in another are not a cumulation problem - they are simply EU-originating goods exported from the EU.
Before the goods leave the EU
- 1Fix which entity is the exporter
Decide whether the manufacturing company or the company handling the export formalities will make out the statement, and confirm that entity can evidence origin on request. Whichever you pick is the one that needs the registration (Điều 3.5).
- 2Check the product-specific rule for your HS line
Origin is decided line by line - change of tariff classification, value content, or a specified process. Confirm the rule for your 8-digit code before you quote a duty-free price to the buyer.
- 3Use the prescribed wording, on a commercial document
The declaration text comes from Annex VI of the circular in one of the permitted language versions. It goes on the invoice, delivery note or other commercial document - never on a separate form. Handwritten versions must be in ink and block capitals (Điều 24.2, 24.4).
- 4Do not put it on the bill of lading
Transport documents such as a B/L or air waybill do not count as a commercial document for this purpose. A packing list, proforma invoice or delivery note does (Điều 24.3).
- 5Sign it by hand unless you are exempt
The statement needs the exporter's handwritten signature. An exporter approved under EU rules may omit it, provided it has given its own authority a written undertaking accepting full responsibility for the document (Điều 24.5).
- 6Watch the 12-month validity
The origin document is valid 12 months from the date it is issued in the exporting Member State, and must be submitted to Vietnamese customs within that window. A statement may also be issued retrospectively, provided it is presented in Vietnam no later than 2 years after the goods arrived (Điều 26.1, Điều 24.6).
- 7Keep the goods under customs supervision in any third country
If the shipment transits or is stored outside the EVFTA parties, only preservation, labelling and marking are allowed, and splitting a consignment must happen under the supervision of the customs authority of the country where it is split. Otherwise origin is lost (Điều 17).
- 8Retain your records for at least 3 years
The exporter keeps a copy of the statement and the supporting origin evidence for at least 3 years, in any retrievable and printable form (Điều 31, Điều 34). Do not confuse this with the 5 years your Vietnamese buyer must keep the customs dossier under Article 18 of the Customs Law 54/2014/QH13 - two different parties, two different clocks.