VN–EAEU tariff 2026: preferential import duty & C/O
Vietnam – Eurasian Economic Union Free Trade Agreement
Top HS codes with the biggest duty savings under VN–EAEU
| HS code | Description | MFN | VN–EAEU | Difference |
|---|---|---|---|---|
| 24022090 | Other | 135% | 50% | −85 pts |
| 87112099 | Other | 75% | 0% | −75 pts |
| 87021060 | Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 70% | 0% | −70 pts |
| 87021081 | Of a g.v.w. of at least 6 t but not exceeding 18 t | 70% | 0% | −70 pts |
| 87021082 | Of a g.v.w. exceeding 24 t | 70% | 0% | −70 pts |
| 87021089 | Other | 70% | 0% | −70 pts |
| 87021091 | Of a g.v.w. exceeding 24 t | 70% | 0% | −70 pts |
| 87021099 | Other | 70% | 0% | −70 pts |
| 87022050 | Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 70% | 0% | −70 pts |
| 87022071 | Of a g.v.w. of at least 6 t but not exceeding 18 t | 70% | 0% | −70 pts |
Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.
Does your shipment qualify for VN–EAEU?
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 CTC; the PSR was updated to HS 2022 by Circular 01/2024/TT-BCT.
- The two sides exchange electronic origin data between customs to verify EAV C/Os - keep declared information consistent, cross-checks are easy.
- Payment/transport on Russian routes is affected by international sanctions - this impacts the transport documents used to prove direct transport.
Steps to claim VN–EAEU preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert.
- 2Compare the VN–EAEU rate vs MFN
Many agricultural, fertiliser and steel lines from the EAEU carry a meaningful gap - check the specific line on the code detail page.
- 3Request a Form EAV C/O
Review the draft: origin criterion, transport route, buyer/seller details.
- 4Declare 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
Russian/EAEU cargo currently detours through multiple countries - every transshipment point needs kept-intact evidence; a gap breaks the direct-transport condition.
The two customs administrations cross-check electronic origin data; a paper C/O that differs from the transmitted data is immediately questioned.