Agreement · EVFTA

EVFTA – EU–Viet Nam Free Trade Agreement

Biểu thuế nhập khẩu ưu đãi đặc biệt Việt Nam -Liên minh Châu Âu

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

3301.19.00 – Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils / - Essential oils of citrus fruit: / - - Other

Import schedule (EV-NK)

20222.5% 20231.6% 20240.8% 20250% 20260% 20270%

Source: worksheet EV-NK, row 4806

Preferential export schedule (EV-XK)

This code is not in the agreement schedule.

Schedules & periods

ScheduleWorksheetDirectionPeriodsBT2026 column
Import schedule EV-NKImport 2022 · 2023 · 2024 · 2025 · 2026 · 2027 EVFTA
Preferential export schedule EV-XKExport 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.