FLAT Legal Journal
The UKVFTA eliminates tariffs on around 99% of tariff lines — but not all on day one. Understanding the year-by-year phase-out schedule helps businesses price accurately, time shipments…
Read article ↗A UK group with a manufacturing subsidiary in Viet Nam may in 2026 face top-up tax at both ends — the UK’s domestic Pillar Two top-up and Viet…
Read article ↗An origin declaration on an invoice is only a few lines — but one wrong word can cost an entire container of shrimp or pangasius its EVFTA preference.…
Read article ↗EVFTA duty preferences for footwear do not end at the EU border. Member-state customs may request post-clearance verification of origin — and if the Vietnamese exporter cannot substantiate…
Read article ↗The same coffee shipment, the same materials — exported to the EU it may cumulate EU materials, exported to the UK it may not. The UKVFTA (in force…
Read article ↗A circuit board exported to the EU uses imported chips worth 9% of the ex-works price — does it lose EVFTA preference? The answer lies in the tolerance…
Read article ↗The double taxation agreement between Viet Nam and the United Kingdom (signed in 1994) is the legal framework governing most Viet Nam–UK cash flows: business profits, dividends, interest,…
Read article ↗Green coffee and roasted coffee face two different origin logics under the EVFTA (in force 01/08/2020): coffee grown and harvested in Viet Nam is automatically wholly obtained; coffee…
Read article ↗Post-Brexit, exporting to the United Kingdom no longer goes through the EU “door”: the UK runs its own customs, tariff and standards systems. Vietnamese businesses wanting to benefit…
Read article ↗No. From 01/01/2026, when the EU’s Carbon Border Adjustment Mechanism (CBAM) — Regulation (EU) 2023/956 — entered its definitive phase, an EU importer’s CBAM certificate obligation is calculated…
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