VKFTA tariff 2026: preferential import duty & C/O

Vietnam – Korea Free Trade Agreement

Korea
Quick facts
Effective for Vietnam
20/12/2015
Members
Korea
C/O form
KV (issued by Korea) / VK (issued by Vietnam) - e-C/O exchanged via EODES
Import side: Korea Customs/authorised bodies; Vietnamese exports: issued via eCoSys
Legal basis
Decree 125/2022/NĐ-CP (special preferential import tariff, 2022–2027)
Circular 40/2015/TT-BCT, amended by Circular 48/2015/TT-BCT and Circular 09/2022/TT-BCT (PSR on HS 2022)
9,655/11,124 tariff lines at 0%

Top HS codes with the biggest duty savings under VKFTA

HS codeDescriptionMFNVKFTADifference
63090000Worn clothing and other worn articles100%50%−50 pts
85434000Electronic cigarettes and similar personal electric vaporising devices50%0%−50 pts
87032445Of four-wheel drive47%0%−47 pts
69051000Roofing tiles45%0%−45 pts
69059000Other45%0%−45 pts
69072121Paving, hearth or wall tiles, unglazed45%0%−45 pts
69072122Other, unglazed45%0%−45 pts
69072123Paving, hearth or wall tiles, glazed45%0%−45 pts
69072124Other, glazed45%0%−45 pts
69072211Paving, hearth or wall tiles, unglazed45%0%−45 pts

Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.

Does your shipment qualify for VKFTA?

Have an Avenir expert check the rules of origin & C/O form - free of charge.

Rules of origin to know

  • General rule: RVC 40% or CTH; PSR updated to HS 2022 by Circular 09/2022/TT-BCT.
  • Bilateral VN–Korea: inputs from the two countries cumulate; many textile input and electronics lines are deeper than AKFTA.
  • KV/VK e-C/O exchanged via EODES since 07/2023 - electronic matching, paper issued in parallel.

Steps to claim VKFTA preferential duty

  1. 1
    Determine the 8-digit HS code

    Use Avenir’s HS lookup tool or ask an expert.

  2. 2
    Compare VKFTA vs AKFTA vs RCEP

    Pick the lowest row the goods qualify for - the code detail page shows all three.

  3. 3
    Request a Form KV C/O

    The Korean partner applies; data flows via EODES, the importer declares the reference number.

  4. 4
    Declare the C/O on the declaration

    Declare at clearance; 1-year supplementary window under Circular 33/2023/TT-BTC.

Post-clearance audit risks & common mistakes

Confusing Form KV with Form AK

KV/VK belong to VKFTA, AK to AKFTA - each form claims its own schedule; a mismatch is refused.

PSR not updated to HS 2022

Circular 09/2022/TT-BCT moved the PSR to HS 2022 - map to the new codes before confirming the origin criterion on the C/O.

Frequently asked questions about VKFTA

VKFTA vs AKFTA for Korean imports?
VKFTA is the bilateral agreement with deeper commitments on many lines; AKFTA is ASEAN–Korea with regional cumulation. Rates differ per line - compare directly on Avenir’s code detail page.
Is there an electronic Form KV?
Yes - exchanged via EODES between the two customs administrations since 01/07/2023; paper is still issued in parallel as backup during maintenance.
Where do I look up 2026 VKFTA rates?
The 2022–2027 schedule is promulgated in Decree 125/2022/NĐ-CP - look up your HS code on Avenir’s tool.
Can a Form KV be submitted late?
Yes, within 1 year from the declaration registration date under Circular 33/2023/TT-BTC.

Other agreements

ATIGAACFTAAJCEPVJEPAAKFTAAANZFTAAIFTAVCFTAVN–EAEUCPTPPAHKFTAEVFTAUKVFTAVIFTARCEPVN–CubaVN–CambodiaVN–LaosVN–UAE CEPA
View all agreements HS code lookup