Since 1 August 2020, a free trade agreement between the European Union and Vietnam (often called the EVFTA) has been gradually removing customs duties. But the reduction is not automatic: you must prove that the product “originates” in the EU or in Vietnam.
1. The agreement in brief
- In total, 99% of customs duties between the EU and Vietnam are removed.
- Vietnam: 65% of its duties on EU goods disappeared on day one; the rest is being removed gradually by 2030 (most machinery: since August 2025).
- European Union: about 84% of imports from Vietnam have entered duty-free since August 2020; the rest is removed by 2027.
- Safety, hygiene and labelling rules do not change: a non-compliant product is still refused, even without customs duties.
2. Find the exact duty for your product
- Find your product's customs code (your freight forwarder or customs can help).
- Enter it in the European Commission's free tool, Access2Markets: trade.ec.europa.eu/access-to-markets. It shows the normal duty, the duty reduced by the agreement and the rule of origin for your product.
- The ROSA tool, on the same website, guides you step by step to find out whether your product “originates”.
3. The golden rule: origin
- The product must be wholly obtained in the EU or in Vietnam, or sufficiently processed there (the exact rule depends on the product).
- Example: a product made in China and simply resold by a Vietnamese company is not Vietnamese. It pays the normal duty.
- During the journey, the product must not be altered. Storage in a transit country is possible if it stays under customs supervision. Keep the transport documents.
4. The proof of origin to provide
| Direction | Consignment up to €6,000 | Consignment over €6,000 |
|---|---|---|
| You export from France to Vietnam | Statement on origin written by the exporter on the invoice (no number required) | Same statement, with the exporter's REX number |
| You import from Vietnam into France | Statement on origin written by the Vietnamese exporter on the invoice | EUR.1 certificate of origin issued by the Vietnamese authorities |
The €6,000 is the total value of the originating products in the consignment. A statement on origin is valid for 12 months.
The official text of the statement (Annex VI of Protocol 1 of the agreement) is below. For an EU product, write “EU” in place of the last dots and the REX number in place of the first:
The exporter of the products covered by this document (customs authorization No ...) declares that, except where otherwise clearly indicated, these products are of ... preferential origin.
5. The REX number (exporters in France)
- The REX number (“registered exporter”) is free and is requested online from French customs through the SOPRANO-REX service: www.douane.gouv.fr/demarche/deposer-une-demande-dexportateur-enregistre-ee-systeme-rex.
- The same number also works for other EU agreements (Japan, Canada, United Kingdom…).
- For exports to Vietnam, the EU does not issue EUR.1 certificates: only the statement on origin counts.
6. When importing into France
- Ask your Vietnamese supplier before ordering whether they can provide the proof of origin (statement or EUR.1).
- Your freight forwarder enters this proof in the customs declaration (code N954 for an EUR.1, code U162 for a statement on origin up to €6,000).
- Without valid proof, you pay the normal customs duty.
7. If you have a question
- French customs and your freight forwarder.
- The European Commission:
This email address is being protected from spambots. You need JavaScript enabled to view it. . - Write to us: we will point you to the right office.
Sources: European Commission (Access2Markets; official guidance on the agreement's rules of origin, version 6, September 2022); French customs (SOPRANO-REX). Checked on 13 October 2026. This guide is general help: for your specific case, customs has the final word.