UKVFTA tariff 2026: preferential import duty & C/O
UK – Vietnam Free Trade Agreement
Top HS codes with the biggest duty savings under UKVFTA
| HS code | Description | MFN | UKVFTA | 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 UKVFTA?
Have an Avenir expert check the rules of origin & C/O form - free of charge.
Rules of origin to know
- Inherits the EVFTA framework: CTC/RVC/specific processing per line-by-line PSR.
- UK → VN uses the exporter’s self-declared origin statement on the invoice/commercial document.
- From 15/12/2024 UK goods also have the CPTPP option (Decree 13/2025/NĐ-CP) - compare the two schedules per line.
- Late-submission window for origin documents: 2 years (like EVFTA) under Circular 33/2023/TT-BTC.
Steps to claim UKVFTA preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert.
- 2Compare UKVFTA vs CPTPP
UK goods have two options since 15/12/2024 - pick the lower schedule whose origin rules the goods meet.
- 3Obtain the UK exporter’s origin declaration
The statement must follow the prescribed wording on the invoice/commercial document, with the exporter’s identification.
- 4Declare on the customs declaration
Declare at clearance; supplements allowed within 2 years under Circular 33/2023/TT-BTC.
Post-clearance audit risks & common mistakes
The UK exporter’s statement must match the agreement’s template - a missing identifier/signature means refusal of the preference.
Documents under one agreement claim that agreement’s schedule (UKVFTA: Decree 117/2022/NĐ-CP; CPTPP: Decree 13/2025/NĐ-CP) - no cross-use.