Illustration: Hai Phong International Container Terminal — Author: Nathan.cima, source Wikimedia Commons (CC BY-SA 4.0).
An importer of industrial valves from Italy found a 0% rate on a “preferential” tariff table downloaded from the internet, declared accordingly — then customs reassessed the rate and back-charged the difference, because the table was from the previous year and was not even the EVFTA schedule. One wrong step in the lookup process, and the company pays in real money. Below is a 5-step process for getting tariff rates right under the EVFTA, UKVFTA and CPTPP.
Step 1. Lock in the correct HS code before looking up anything
Every special preferential tariff schedule is keyed to HS codes. Companies must classify goods under Vietnam’s current import-export goods nomenclature. A wrong HS code is the root error: the rate found will be wrong from the start, and when customs reclassifies, the company faces back assessment of the difference. For hard-to-classify goods, apply for an advance HS classification ruling from the customs authority — legal “insurance” for the entire lookup that follows.
Step 2. Pick the right agreement, the right schedule, the right year
Each agreement has its own special preferential import tariff schedule issued by the Government, with a year-by-year phase-down path over 2022–2027:
- EVFTA: Decree 116/2022/ND-CP (special preferential import tariff schedule implementing the EVFTA, 2022–2027).
- UKVFTA: Decree 117/2022/ND-CP (preferential export tariff and special preferential import tariff schedules implementing the UKVFTA, 2022–2027).
- CPTPP: Decree 115/2022/ND-CP (amended by Decree 68/2023/ND-CP and Decree 13/2025/ND-CP), in force through 31 December 2027.
Two practical points decide everything: first, always read the rate column for the exact year of customs clearance — the phase-down changes year by year, and reading the wrong year is the most common mistake. Second, when goods originate in a country party to several FTAs (e.g. UK goods potentially covered by both UKVFTA and CPTPP), choose the right agreement from the start, because each schedule carries its own conditions.
Step 3. Check the entitlement conditions: origin documents must match the agreement and the current legal text
A preferential rate in the schedule is not enough — goods must simultaneously meet the conditions, the most important being a correctly-modelled proof of origin for the chosen agreement:
- EVFTA: EUR.1 C/O or self-certification of origin under Circular 14/2026/TT-BCT (Articles 19 and 25) — note that Circular 11/2020/TT-BCT expired on 10 May 2026. Consignments over 6,000 EUR currently still need a EUR.1 C/O, as Vietnam has not notified the EU about the registered-exporter self-certification mechanism.
- UKVFTA: EUR.1 C/O under Circular 02/2021/TT-BCT — this circular remains in force and was not replaced by Circular 14/2026.
- CPTPP: self-certification of origin per the agreement’s rules.
Additionally, goods must be transported directly per each agreement’s rules, and documents must be valid at clearance (for EVFTA, 12 months under Article 26 of Circular 14/2026).
Step 4. For exports: look up the rate in the destination market
For outbound shipments, look up the destination country’s tariff with its own tools: the EU’s TARIC system of the European Commission; the UK Trade Tariff on GOV.UK; CPTPP countries’ respective tariff commitment schedules. The iron rule: a 0% rate in the destination’s schedule means something only when the goods simultaneously satisfy that agreement’s rules of origin — the two conditions travel together and never substitute for each other.
Step 5. Handle special cases before finalising the declaration
Some products face tariff-rate quotas — in-quota at 0%, out-of-quota at a different rate. Some lines have multi-year phase-out paths that must be matched against the clearance year. When comparing agreements, don’t compare rates alone: an agreement with 0% but strict origin rules may work out worse than one with a low rate but easily-met origin requirements. The final call should rest on total compliance cost, not just the rate figure.
Frequently asked questions
Where is the most accurate place to look up preferential rates?
For imports into Vietnam: the Government’s tariff-schedule decrees (EVFTA: 116/2022/ND-CP; UKVFTA: 117/2022/ND-CP; CPTPP: 115/2022/ND-CP) and the customs authority’s information portal. For exports: the destination country’s tariff tools (EU TARIC, UK Trade Tariff).
Can the same goods pick whichever agreement is most favourable?
Yes, if the goods meet that agreement’s conditions. But compare both the rate and the ability to meet the origin rules — don’t stare at the 0% alone.
Does a 0% schedule rate mean the goods get 0%?
No. A valid, correctly-modelled origin document, compliant direct transport, and eligibility at the time of clearance are all required together.
Which legal text currently governs EVFTA origin documents?
Circular 14/2026/TT-BCT (in force from 10 May 2026, replacing Circular 11/2020/TT-BCT). The UKVFTA still uses Circular 02/2021/TT-BCT.
This article has been quality-reviewed by the FLAW AI Legal Council
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