Importing from Vietnam — preferential duty pathway
Preferential duty for imports from Vietnam: EU-Vietnam Free Trade Agreement (EVFTA)
How it works
Zero duty on most goods by 2025-2027, with phased reduction for sensitive categories (textiles, fish). In force since August 2020. Most goods reach 0% by 2025-2027. Textile chapters 61-62 carry stricter rules of origin requiring fabric to come from VN, EU, or KR.
Required document
To claim under EU-Vietnam Free Trade Agreement (EVFTA), the importer must present: REX origin declaration on invoice (statement on origin), or EUR.1 for shipments > €6,000. Without the document, the EU customs broker applies the standard MFN rate — no exception.
Worked example: €50,000 customs value
Imagine you are importing €50,000 of electronics from Vietnam into the EU. Without EVFTA (no document presented): MFN duty rate 3.5% = €1,750. With EVFTA (valid REX): preferential rate 0.0% = €0. Saving: €1,750.
| Scenario | Duty rate | Duty amount |
|---|---|---|
| Without EVFTA (MFN) | 3.5% | €1,750 |
| With EVFTA (preferential) | 0.0% | €0 |
| Saving | — | €1,750 |
No document = no preferential rate
A common mistake: importers assume their origin is enough. The EU customs broker needs the actual origin document on file before clearance. If your supplier hasn't set up REX registration or won't issue EUR.1, you pay full MFN — and the duty is non-recoverable. Confirm document availability before signing your first PO.
Trade defence overrides
Preferential origin reduces or eliminates the MFN duty, but does NOT waive anti-dumping or countervailing duties. A Türkiye cold-rolled steel shipment cleared under A.TR still pays the 23.3% AD measure on top of 0% MFN. Verify TARIC for active trade defence on your specific HS line.
Build your full plan with this regime applied
Six questions, all four calculators (sourcing, routing, customs, warehouse), full landed cost — with the preferential pathway already claimed. Free.
Build my plan with preferential origin claimed →