Customs duty from Vietnam to European Union: Import Duty Guide

Key Takeaways

• The EU-Vietnam Free Trade Agreement (EVFTA), in force since 1 August 2020, is phasing out tariffs on the large majority of Vietnam-EU trade.
• 77.3% of Vietnamese textile and garment exports got tariff-free access within the agreement’s first five years; the remaining 22.7% phase out over 7 years, essentially complete by 2027.
• Garment rules of origin use a flexible “fabric-forward” standard, and specifically permit South Korean-origin fabric to count toward qualification - a distinctive sourcing option given Korea’s own separate EU FTA.
• EU imports from Vietnam reached roughly €63.9 billion in 2025, up 16.0% year on year - one of the fastest-growing lanes this site tracks.
• Standard EU mechanics apply regardless of FTA status: below €150, a flat €3 duty for IOSS sellers (duty-free otherwise); above €150, VAT plus duty plus a handling fee.

Vietnam-EU Trade at a Glance

EU imports from Vietnam reached approximately €63.9 billion in 2025 (2.5% of extra-EU imports), up 16.0% year on year - one of the fastest-growing trading relationships this site tracks (Eurostat Comext data, via European Commission country factsheet).

Is There a Trade Deal Between Vietnam and the EU?

Yes - the EU-Vietnam Free Trade Agreement (EVFTA), in force since 1 August 2020, marked its sixth anniversary in August 2026 and remains fully active (EuroCham Vietnam, “Six Years of EVFTA”). Textiles and garments, Vietnam’s largest export category to the EU, got a notably fast phase-in: 77.3% of these exports achieved tariff-free access within the agreement’s first five years, with the remaining 22.7% phasing out over 7 years - a schedule essentially complete by 2027, and much of it already at 0% as of 2026 (European Commission, EVFTA guidance). A separate companion agreement, the Investment Protection Agreement (EVIPA), covers investment-dispute-resolution machinery rather than tariffs and still requires ratification by all 27 EU member states - it doesn’t affect the duty treatment described here.

How Much Will You Pay Importing from Vietnam to the EU?

Garment rules of origin under EVFTA use a comparatively flexible “fabric-forward” standard, rather than the stricter “yarn-forward” rule some other trade agreements require - and cumulation is specifically permitted using South Korean-origin fabric, since South Korea holds its own separate EU FTA. This site’s product-level duty data was sourced primarily against the EU-Japan agreement, so the FTA column in the table below may under-represent EVFTA’s real (broad and fast-phasing) coverage - check the specific commodity code if a product doesn’t show 0% here. Standard EU mechanics otherwise apply: since 1 July 2026, orders under €150 from an IOSS-registered seller pay a flat €3 duty per item type, non-IOSS orders under €150 stay duty-free, and orders over €150 pay VAT (varying by member state) plus any applicable duty plus a handling fee.

Frequently Asked Questions

Are Vietnamese clothing exports fully duty-free into the EU yet?

Mostly - 77.3% achieved tariff-free access within the agreement’s first five years (by 2025), and the remaining categories are on a schedule to reach 0% by around 2027, with much of that already in effect.

What is the “fabric-forward” rule of origin?

A comparatively flexible standard for garments requiring the fabric (not necessarily the yarn) to originate within the qualifying trade area - EVFTA specifically also permits South Korean fabric to count, a notable sourcing flexibility versus stricter agreements elsewhere.

What’s the difference between EVFTA and EVIPA?

EVFTA covers tariffs and market access and is fully in force; EVIPA is a separate investment-protection and dispute-resolution agreement still awaiting ratification by all EU member states - it doesn’t affect the duty rates a shopper or importer actually pays.

How big is EU-Vietnam trade?

EU imports from Vietnam reached roughly €63.9 billion in 2025, growing 16.0% year on year - one of the fastest-growing trade relationships this site currently tracks.