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
8704.23.85 – Motor vehicles for the transport of goods / - Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): / - - g.v.w. exceeding 20 tonnes: / - - - g.v.w. exceeding 45 t: / - - - - Other: / - - - - - Hooklift lorries (trucks)
Import schedule (EV-NK)
Source: worksheet EV-NK, row 16479
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.