Importing from Vietnam to the EU: European Union Tariffs, Regulations, and Shipping Guide
The EU-Vietnam Free Trade Agreement (EVFTA) eliminates up to 99% of tariffs between Vietnam and the EU, making Vietnam one of the most cost-effective sourcing origins for European importers. Total trade between the two reached €67 billion in 2024, with the EU importing €54.8 billion worth of Vietnamese goods, primarily electronics, footwear, and textiles.
This guide covers the EVFTA's tariff structure, required documentation, shipping costs, VAT rates for every EU member state, and how to qualify for preferential duty rates when importing Vietnamese goods into Europe.
How the EVFTA Reduces Tariffs on Vietnamese Goods
The EVFTA entered into force on August 1, 2020. Under the agreement, the EU committed to progressively eliminating its import duties on Vietnamese goods by 2027, while Vietnam will phase out duties on EU goods by 2030. The timeline is asymmetric because Vietnam is classified as a developing economy.
Here is how the tariff elimination breaks down for EU importers:
Immediate elimination (August 2020): 71% of Vietnamese product categories entered the EU duty-free on day one, including most electronics, smartphones, laptops, and components.
Phased elimination (by 2027): The remaining tariff lines are being gradually reduced to zero. Most textiles and footwear fall into this category, with duties decreasing annually.
Tariff rate quotas (TRQs): A small number of sensitive agricultural products, including rice, sweet corn, garlic, mushrooms, eggs, and sugar, are subject to limited zero-duty quotas rather than full elimination.
In practical terms, most manufactured goods from Vietnam already enter the EU at 0% or near-0% duty. After sourcing more than 10,000 products across Southeast Asia since 2012, we consistently see EU-bound shipments from Vietnam clearing customs with minimal or no tariff liability, provided the proper origin documentation is in place.
Current Tariff Rates by Product Category
Tariff rates depend on the product's HS (Harmonized System) code and whether the goods qualify for EVFTA preferential treatment. Below are representative rates for popular product categories:
| Product Category | HS Code Example | EU Tariff (EVFTA Rate) |
|---|---|---|
| Laptops and computers | 8471.30 | 0% |
| Smartphones and phones | 8517.13 | 0% |
| Microphones and audio equipment | 8518.10 | 0% |
| Furniture (wood) | 9403 | 0% |
| T-shirts (cotton) | 6109.10 | 0% (phased from 12%) |
| Footwear (leather) | 6403 | Reduced, phasing to 0% by 2027 |
| Ceramics and tableware | 6912 | 5% (standard third-country rate) |
| Live plants and trees | 0602 | 8.3% (standard third-country rate) |
To look up the exact tariff for your product, use these resources:
Access2Markets EU Calculator: Enter Vietnam as the origin country, your destination EU country, and the HS code. The tool shows the applicable EVFTA rate.
Tariff Number HS Code Search: Find your product's HS code if you don't already have it.
TARIC Database: The EU's official integrated tariff database with the most granular detail.
Pro tip: Search for your product name followed by "HS code" on Google to identify the correct classification quickly. For example, searching "laptop HS code" returns 8471.30. Then plug that code into Access2Markets, with Vietnam as the origin, to see your exact duty rate.
How to Qualify for EVFTA Preferential Tariffs
To import Vietnamese goods at EVFTA preferential rates (rather than standard third-country rates), you must prove the goods originate in Vietnam. Two mechanisms exist:
EUR.1 Certificate of Origin: Required for shipments valued above €6,000. Your Vietnamese supplier or their freight forwarder obtains this certificate from the Vietnamese customs authorities before export. It must accompany the shipment and be presented to EU customs at the port of entry.
Invoice declaration (self-certification): For shipments under €6,000, the exporter can include an origin declaration directly on the commercial invoice. The EU also operates the REX (Registered Exporter) system, which streamlines origin certification for frequent traders.
Key requirements for proving Vietnamese origin:
Commercial invoices from the supplier showing the manufacturing origin
A Certificate of Origin (EUR.1 or invoice declaration)
Supporting documentation, such as production records, if customs authorities request verification
Without proper origin documentation, your goods will be assessed at the standard third-country tariff rate rather than the EVFTA preferential rate. In our experience working with over 4,000 clients, origin documentation issues are one of the most common causes of unexpected costs at EU customs. Working with an experienced sourcing partner ensures your supplier provides compliant documentation from the start.
Required Documentation for EU Customs Clearance
Regardless of product category, every shipment from Vietnam to the EU requires the following documents:
Commercial invoice: Itemized with product descriptions, quantities, unit prices, and total value
Certificate of Origin (EUR.1): For shipments over €6,000 claiming EVFTA preferential rates
Packing list: Detailing contents, weights, and dimensions of each package
Bill of lading (ocean freight) or airway bill (air freight): Issued by the carrier
Proof of payment: Bank transfer records, letter of credit, or other payment documentation showing the merchandise value
Depending on the product, additional documents may be required:
CE marking documentation for electronics, machinery, and certain consumer products
Phytosanitary certificates for wood and plant-based products
Health certificates for food and agricultural products
REACH compliance documentation for chemical substances
Licenses or permits for regulated items such as pharmaceuticals, dual-use goods, or chemicals
EU customs officials at your port of entry will review these documents to clear the shipment and assess applicable duties. Errors or missing documents can result in delays, additional inspections, or even rejection of the shipment. Your supplier and freight forwarder should be experienced in preparing EU-compliant documentation. If you're unsure whether your supplier can handle this, consult our team to connect with vetted manufacturers who regularly ship to Europe.
EU Regulations by Product Category
The EU maintains product-specific import regulations through the SIGL (Système Intégré de Gestion de Licences), which manages import authorizations at the EU level. Key categories to be aware of:
Textiles
The EU's textile import regulations govern authorizations for all textiles entering the EU. Vietnam is not currently subject to any import quotas or restrictions on textiles, thanks to the EVFTA. The EU Textile Regulation (EU 2015/936) sets specific rules for textile imports from countries without bilateral agreements, but this does not apply to Vietnam. Textile duties under the EVFTA have been reduced significantly and are on track for full elimination. For a deeper look at sourcing textiles, read our guide on finding clothing manufacturers in Vietnam.
Wood and Furniture
The EU is one of the largest importers of Vietnamese wood and furniture products. The EU Timber Regulation (EUTR) requires importers to exercise due diligence to ensure that timber products are legally harvested. Vietnam is not subject to wood import quotas, but you must demonstrate legal sourcing. Furniture tariffs under the EVFTA are 0% for most categories. Check out our furniture sourcing guide for more on what can be manufactured in Vietnam.
Steel and Aluminum
The EU maintains a surveillance regime for steel and aluminum imports. Customs will likely inspect shipments to verify they meet minimum safety standards. The EU Commission Regulation (2017/1092) introduces surveillance requirements for steel products from certain countries. Vietnam-origin steel may also be subject to anti-dumping or anti-circumvention measures on specific products, so check the latest status before placing large orders.
Electronics
Most electronics from Vietnam enter the EU at 0% tariff. However, all electronic products must comply with EU safety and electromagnetic compatibility standards, including CE marking requirements. Vietnam's electronics export sector is substantial, with exports exceeding $125 billion in 2024, driven by major manufacturers like Samsung, LG, and Foxconn operating in-country. For details, see our electronics sourcing guide.
VAT Import Taxes by EU Member State
Even when EVFTA tariffs are 0%, you will still owe Value Added Tax (VAT) in the EU member state where your goods clear customs. VAT is calculated on the customs value of the goods (CIF value plus any applicable duties) and must be paid before the goods are released.
VAT rates range from 17% in Luxembourg to 27% in Hungary, with an EU average of approximately 21.8%. Below are the current standard VAT rates for all 27 EU member states (as of 2026):
VAT Import Taxes by EU Member State
| Country | Standard VAT Rate |
|---|---|
| Austria | 20% |
| Belgium | 21% |
| Bulgaria | 20% |
| Croatia | 25% |
| Cyprus | 19% |
| Czech Republic | 21% |
| Denmark | 25% |
| Estonia | 24% |
| Finland | 25.5% |
| France | 20% |
| Germany | 19% |
| Greece | 24% |
| Hungary | 27% |
| Ireland | 23% |
| Italy | 22% |
| Latvia | 21% |
| Lithuania | 21% |
| Luxembourg | 17% |
| Malta | 18% |
| Netherlands | 21% |
| Poland | 23% |
| Portugal | 23% |
| Romania | 21% |
| Slovakia | 23% |
| Slovenia | 22% |
| Spain | 21% |
| Sweden | 25% |
How to calculate your total import cost: Add the EVFTA tariff rate (often 0%) to the VAT rate in your destination country. For example, shipping €20,000 worth of electronics from Vietnam to Germany: 0% tariff + 19% VAT = €3,800 in VAT. For a textile shipment to France at a 3% transitional tariff: 3% duty on €20,000 = €600, then 20% VAT on (€20,000 + €600) = €4,120. Your total landed cost would include the product cost, shipping, duty, and VAT.
Note that reduced VAT rates may apply to certain product categories in some countries (food, medical supplies, children's clothing). Check with the tax authority in your destination country for product-specific rates.
Several EU countries have recently changed their VAT rates. Estonia increased from 22% to 24% in July 2025; Finland rose to 25.5%; Slovakia increased to 23%; and Romania moved from 19% to 21% in August 2025. Always verify the current rate before calculating your landed costs.
Shipping Costs and Transit Times
Vietnam has well-established shipping routes to major European ports, particularly Rotterdam (Netherlands) and Hamburg (Germany). Here are typical shipping costs and transit times:
| Shipping Method | Estimated Cost | Transit Time |
|---|---|---|
| 40-foot container (FCL) | €2,000 - €3,500 | 25 - 35 days |
| 20-foot container (FCL) | €1,000 - €2,500 | 25 - 35 days |
| Less-than-container load (LCL) | €500 - €1,500 | 30 - 40 days |
| Air freight (100 kg) | €500 - €1,200 | 3 - 5 days |
Shipping costs fluctuate based on season, fuel surcharges, and global capacity. Peak season (October through December) typically sees higher rates due to increased demand ahead of the European holiday shopping season. Ocean freight remains the most cost-effective method for regular shipments. Air freight makes sense only for high-value, low-volume, or time-sensitive orders.
Once goods clear customs in one EU member state, they can move freely to any other EU country without additional duties. This means you can import through whichever port offers the best logistics for your business, regardless of where the goods will ultimately be sold.
Key Trade Resources
For EU importers sourcing from Vietnam, these are the essential reference points:
EU Import and Export Rules: Official EU guidance on importing goods
Access2Markets: Tariff calculator and market access information
EVFTA Full Text: The complete agreement, including annexes on rules of origin
SIGL Reports: Import licensing and surveillance data for textiles, wood, and metals
TARIC Database: Look up tariff classifications and duty rates
Cosmo Sourcing: Your Vietnam-to-EU Sourcing Partner
Importing from Vietnam to the EU is straightforward when your documentation, origin certification, and supplier relationships are in order. Getting those details right from the start is where a sourcing partner adds the most value.
Cosmo Sourcing has been helping businesses source from Vietnam since 2012. We've worked with over 4,000 clients on more than 10,000 products, and EU-bound shipments are a significant portion of our work. Our team handles supplier identification, factory vetting, sample management, quality inspections, and logistics coordination, all for a transparent flat fee rather than a commission on your order value.
Whether you're sourcing textiles, electronics, furniture, or any other product category, we connect you with manufacturers who can prepare EU-compliant documentation and ship reliably to European ports.
Ready to start sourcing? Contact us at info@cosmosourcing.com or visit cosmosourcing.com/contact-us.