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Import Duties from Vietnam to European Union

European Union import duty rates for goods originating in Vietnam. EVFTA (EU-Vietnam Free Trade Agreement) provides preferential tariff access.

FTA Status

Active βœ“

Duty basis

CIF

VAT

20%

Tariff system

EU TARIC

EVFTA (EU-Vietnam Free Trade Agreement)

In force since 2020

Active

Most tariffs eliminated over 7–10 years. Footwear and textiles on longer phase-out.

Vietnam β†’ European Union Trade Highlights

  • β†’EVFTA entered into force August 2020 β€” the EU's most ambitious FTA with a developing country
  • β†’71% of tariffs eliminated at entry into force; 99% within 7 years
  • β†’Footwear tariff phased from 16.9% β†’ 0% over 7 years
  • β†’Textiles/garments tariff phase-out over 5–7 years
  • β†’Vietnam is the EU's largest ASEAN trading partner

Key Products: Vietnam β†’ European Union

European Union MFN rates Β· CIF basis Β· click for full breakdown

ProductHS CodeMFN DutyFTA Rate
Clothing & Apparel61 / 6212%EU–Vietnam: 0–12%Details β†’
Furniture94033.7%β€”Details β†’
Footwear & Shoes6402–640517%EU–Vietnam: 0–12%Details β†’
Fabrics & Technical Textiles5208 / 55126.5–12%EU–Vietnam: 0–12%Details β†’
Electronic Components8534 / 85420%β€”Details β†’

Importing into European Union: what you need

Customs is run by each member state (Zoll in Germany, Douane in France, Agencja Celna in Poland) under the Union Customs Code; rates come from the Common Customs Tariff and TARIC.

Registration. An EORI number issued by the member state where the importer is established. Non-EU sellers either appoint an indirect customs representative or ship DDP through a carrier that acts as declarant.

Low-value shipments. Goods worth €150 or less were duty-free until 30 June 2026. Since 1 July 2026 a flat €3 customs duty applies to each tariff heading in a low-value parcel sold through IOSS (Council Regulation (EU) 2026/382), until normal duties take over in July 2028. VAT is due from the first euro, collected at checkout under IOSS or at import.

Documents customs will ask for

  • Commercial invoice
  • Packing list
  • Bill of lading or air waybill
  • Proof of origin for preferential rates (statement on origin or REX statement)
  • Import licence or certificate where the product is regulated

Charges on top of duty

  • Import VAT at the rate of the member state of import (17–27%)
  • Excise on alcohol, tobacco and energy products
  • Anti-dumping duties on specific product/origin pairs (TARIC additional codes)
  • CBAM certificates for iron, steel, aluminium, cement, fertilisers and hydrogen above the 50-tonne annual threshold

Watch out. VAT, not duty, is usually the bigger number β€” a 3% duty on a €10,000 shipment is €300, while 20% VAT on the duty-paid value is over €2,100. VAT-registered importers recover it; consumers do not.

How Import Duty Is Calculated

1

CIF value

Product cost + international freight + insurance

2

Import duty (tariff rate)

MFN rate applies, or preferential rate under EVFTA (EU-Vietnam Free Trade Agreement) if rules of origin are met

3

VAT (20%)

Charged on CIF value + duty. Collected at customs clearance.

Use our Import Duty Calculator or Landed Cost Calculator for a full cost breakdown.

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