Since August 1, 2020, the free trade agreement between the European Union and Vietnam (EVFTA) has allowed French importers to significantly reduce — and in many cases completely eliminate — customs duties on Vietnamese products. Yet, five years after its entry into force, many French SMEs are not yet taking full advantage of it. Here is the practical guide to remedy this.

What is EVFTA?

The EVFTA (EU-Vietnam Free Trade Agreement) is a bilateral agreement signed between the European Union and Vietnam that provides for the progressive elimination of 99% of customs duties on goods exchanged between the two zones. On the European side, this concerns imports of Vietnamese products to all EU member countries, including France.

The agreement also covers services, investments, and public procurement, but it is its customs component that directly interests French importers.

Which products benefit from EVFTA?

The agreement distinguishes three categories of tariff reductions:

Category A — Immediate elimination (from August 2020)

The vast majority of craft products (bamboo, wicker, rattan, lacquer, ceramics)
Coffee and tea (duties reduced to 0% upon entry into force)
Spices (pepper, cinnamon, star anise)
Sports shoes

Category B — Progressive elimination over 7 years (2020-2027)

Clothing and textiles: phased reduction of 12% → 0%
Leather shoes: from 17% → 0%
Furniture: from 5.6% → 0%
Processed food products: variable schedule depending on sub-categories

Category C — Elimination over 10 years (2020-2030)

Certain sensitive products such as rice, sugar, some dairy products

In practice, for a French importer working in textiles, crafts, or food, the majority of products already benefit today from a significant reduction, and many are at 0%.

How much can you save?

Let's take concrete examples based on EU customs duties before EVFTA:

| Product | Duty before EVFTA | Duty in 2026 | Savings on €10,000 of goods | |---|---|---|---| | Cotton clothing | 12% | 2.4% | €960 | | Green coffee | 7.5% | 0% | €750 | | Craft baskets | 3.7% | 0% | €370 | | Leather shoes | 17% | 5.1% | €1,190 | | Bamboo furniture | 5.6% | 0% | €560 |

On a €50,000 order of Vietnamese clothing, the EVFTA savings represents approximately €4,800 today — a sum that more than justifies the administrative work required to benefit from it.

The key condition: rules of origin

EVFTA is not automatic. For your import to benefit from preferential rates, the goods must be of Vietnamese origin according to the rules of origin defined by the agreement.

This concept of origin is more complex than it seems. It does not simply mean that the product was shipped from Vietnam — it must have been sufficiently processed in Vietnam. The rules vary depending on product categories.

Example for textiles: a t-shirt is of EVFTA Vietnamese origin if the fabric was cut and sewn in Vietnam. On the other hand, if the fabric was imported from China and simply assembled in Vietnam, the t-shirt is not eligible (so-called "double transformation" rule).

This subtlety is one of the reasons why working with a local sourcing agent is valuable: verifying that suppliers use raw materials compatible with EVFTA origin requirements is part of the audit work.

The documents needed to benefit from EVFTA

For your import to be cleared at the EVFTA preferential tariff, you must provide one of the following two documents:

1. The certificate of origin Form EUR.1 Issued by the Vietnamese customs authorities (in Vietnam) at the request of the exporting supplier. This is the standard document for shipments over €6,000.

Procedure:

Your Vietnamese supplier must be registered with Vietnamese customs
They submit an application for Form EUR.1 to the competent customs department
The document is attached to the export file and transmitted with the goods

2. The declaration of origin (for approved exporters or shipments < €6,000) For shipments with a value below €6,000, the supplier can establish a declaration of origin on the commercial invoice themselves, without going through customs.

Practical procedure for the French importer

Step 1 — Verify eligibility Identify the customs code (Combined Nomenclature CN8) of your products and check their EVFTA preferential rate on the TARIC site of the European Commission.

Step 2 — Inform your supplier Many Vietnamese suppliers do not spontaneously mention EVFTA. Explicitly request that your order be accompanied by a Form EUR.1 or a declaration of origin. Some suppliers unfamiliar with European exports are not yet registered — a sourcing agent can help resolve this situation.

Step 3 — Transmit to your freight forwarder Your customs broker (freight forwarder) will be responsible for declaring the preferential regime during customs clearance in France. Make sure they are familiar with EVFTA — some firms less specialized in Southeast Asia may not mention it spontaneously.

Step 4 — Keep the documents French customs authorities can request proof of origin up to 3 years after import. Archive all your Form EUR.1 and declarations of origin.

Common mistakes

Not requesting the Form EUR.1 in advance: the document must be established before or at the time of export. It cannot be obtained after the fact.

Confusing "made in Vietnam" and "EVFTA Vietnamese origin": a "made in Vietnam" label is not sufficient. Formal rules of origin must be respected.

Forgetting to declare the preferential regime: if your freight forwarder doesn't check the right box at import, you pay the general duty even if you have the Form EUR.1. This document is not retroactive after customs clearance.

EVFTA and CNL Sourcing

CNL Sourcing integrates EVFTA verification into each sourcing mission in Vietnam. Anna Nguyen ensures that selected suppliers:

Are registered with Vietnamese customs for Form EUR.1 issuance
Use raw materials compatible with the agreement's rules of origin
Understand the documentary requirements of French importers

This upstream verification avoids unpleasant surprises at customs clearance and ensures that you truly benefit from the tariff advantages you are entitled to.

For more information or to obtain an analysis of your products regarding EVFTA, contact CNL Sourcing via the quote form.