EVFTA – EU–Viet Nam Free Trade Agreement

About the agreement

EU–Viet Nam Free Trade Agreement (EVFTA). Viet Nam’s partners under the agreement: 27 economies. Viet Nam’s special preferential import tariff for the agreement is issued with Decree 116/2022/NĐ-CP; the portal converts that schedule verbatim from the source tariff workbook. In force since 1 August 2020; eliminates most tariff lines between Viet Nam and the 27 EU member states on a phased schedule. Preferential rates require meeting the rules of origin and a valid proof of origin (EUR.1 / Statement on origin); the portal does not confirm eligibility.

Look up an HS code in this schedule

0403.20.91 – Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa / - Yogurt: / - - Other: / - - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa

Import schedule (EV-NK)

20223.5% 20232.3% 20241.1% 20250% 20260% 20270%

Source: worksheet EV-NK, row 842

Preferential export schedule (EV-XK)

This code is not in the agreement schedule.

Schedules & periods

Schedule	Worksheet	Direction	Periods	BT2026 column
Import schedule	EV-NK	Import	2022 · 2023 · 2024 · 2025 · 2026 · 2027	EVFTA
Preferential export schedule	EV-XK	Export	2022 · 2023 · 2024 · 2025 · 2026 · 2027	XK-EVFTA

Rules of origin

To use the special preferential rate, goods must meet the agreement origin rules and hold valid proof of origin. The system only applies rules backed by verified legal data.

Product-specific rules instrument: 41/2022/TT-BCT (30/12/2022) SOURCE

WO – wholly obtained
RVC – regional value content
CTC – change in tariff classification
PSR – product-specific rules
Accumulation
Direct consignment & non-manipulation

The criteria list is indicative; the exact criteria are in each agreement's rules-of-origin Circular.