OpenBtoB guide

Exporting from Vietnam to the EU: EVFTA staging, VAT by member state, EUDR and CBAM for coffee and wood

Last checked: 2026-10-11. Sources: EU TARIC, the EU-Vietnam Free Trade Agreement in the Official Journal, the European Commission's VAT, EUDR and CBAM pages, and Vietnam's Ministry of Industry and Trade.

When you ship from Vietnam to the EU, three different things decide what your buyer pays and what papers they need: the customs duty (the EU's normal rate, or the lower EVFTA rate if the goods qualify), the import VAT of the EU country where the goods are imported, and compliance rules such as EUDR and CBAM, which are obligations, not duties. This page explains each one with real lines and links to the live tool for your own code.

Estimate, not legal advice: verify with a licensed customs broker before you price, contract or ship.

Find the right code on both sides

Vietnam classifies goods with an 8-digit code (AHTN). The EU uses a 10-digit TARIC code built on its 8-digit Combined Nomenclature. The first 6 digits are the same international HS code; the digits after that are national and do not translate one-to-one. Roasted coffee, for example, is 0901.21 on both sides, but the EU line is 0901 21 00 00 while Vietnam splits it into several 8-digit lines.

Duty is set on the 10-digit EU line, so always check the EU line, not only the HS6 heading.

Two duty rates: the third-country duty and the EVFTA preference

TARIC lists a third-country duty for every line. That is the rate for goods from any country without a better deal. Vietnamese goods can pay the lower EVFTA tariff preference instead, but only if they meet the EVFTA rules of origin and the importer claims the preference with a valid proof of origin.

The EU-Vietnam Free Trade Agreement (EVFTA) entered into force on 1 August 2020 (EU Official Journal, L 207, 30 June 2020).

EVFTA staging: why the rate depends on the year

The EVFTA did not remove every EU duty on day one. Each line in the EU's schedule has a staging category:

• Category A: duty-free from 1 August 2020.
• B3, B5, B7: the duty falls in 4, 6 or 8 equal yearly steps. The first cut took effect on 1 August 2020; each later cut takes effect on 1 January of the following year.

So an EVFTA rate is only correct for a given year. When you quote one, quote its year. The tool shows each preference row with the date it applies from, and an end date when a further cut is scheduled.

Worked examples (EU side, read 2026-10-10)

Two points from this table:

• Green coffee pays 0% under the EU's normal tariff. EVFTA changes nothing for it. Roasted coffee is where EVFTA matters: 0% instead of 7.5%, if the coffee qualifies as originating in Vietnam.
• The footwear line shows staging in action: the preference is 1% for 2026 only. The EVFTA schedule takes B7 lines to zero after the eighth step, which falls on 1 January 2027. Check the tool for the 2027 row before you quote a 2027 price.

Duty and VAT are separate. This page and the tool show each layer with its source; they do not add them into one total.

Proof of origin: EUR.1 or the exporter's origin declaration

The EVFTA rate applies only if the EU importer can show that the goods originate in Vietnam (EVFTA Protocol 1, Article 15). For goods from Vietnam, the proof is one of:

• a certificate of origin form EUR.1, issued by the Vietnamese issuing bodies; or
• an origin declaration made out by the exporter on the invoice or another commercial document, for consignments worth up to EUR 6,000.

Vietnam's implementing rule is Circular 14/2026/TT-BCT of the Ministry of Industry and Trade (signed 25 March 2026, in force 10 May 2026). Without a valid proof of origin, the importer pays the third-country duty.

Import VAT: the member state's standard rate

Import VAT is a tax, not a customs duty. It is charged by the EU country where the goods are imported, at that country's rate. Standard rates from the European Commission's VAT database (TEDB, rates in force from 1 July 2026, read 10 October 2026):

Some products, foodstuffs among them, may qualify for a reduced rate in some member states. Whether one applies depends on the product and that country's law, so the tool lists it only as "a reduced rate may apply (category)".

EUDR: a compliance obligation for coffee and wood, not a duty

The EU Deforestation Regulation (Regulation (EU) 2023/1115) does not add any duty. It requires the company that places covered products on the EU market to file a due diligence statement first. Coffee (0901) and many wood products are covered. The dates, from the European Commission:

Vietnam is classed as a low-risk country (Implementing Regulation (EU) 2025/1093), which allows simplified due diligence. It is not an exemption: your EU buyer will still ask for the geolocation of the plots. For a full walk-through, see our guide EUDR from 30 December 2026: what Vietnamese coffee, rubber and wood exporters must hand their EU buyers.

For many wood and furniture lines, EUDR covers only part of the code (an "ex" code). The tool says so on the line; check your product against the regulation.

CBAM: not for coffee or wood

The Carbon Border Adjustment Mechanism (CBAM) applies in its definitive regime from 1 January 2026. It covers six sectors: iron and steel, cement, aluminium, fertilisers, electricity and hydrogen. Coffee and wood are not CBAM sectors.

CBAM is an obligation of the EU importer: an importer above the 50-tonne yearly threshold must be an authorised CBAM declarant, declares the emissions embedded in its imports and surrenders CBAM certificates. If you ship steel goods, for example screws and bolts of heading 7318, expect your buyer to ask for the emissions data of the goods. The tool shows a CBAM flag on those lines.

A 50% line you may see on coffee that does not apply to Vietnam

TARIC lists "additional duties" on coffee lines under Regulation (EU) 2025/1227, with a 50% rate when a condition is not met. That regulation concerns goods originating in or exported from Russia and Belarus; the TARIC footnote says the additional duty applies when goods are exported directly or indirectly from those two countries. It does not apply to coffee grown in and shipped from Vietnam.

What this page and the tool do not cover

The tool's own notes for the EU side, quoted as shown:

• "Origin-specific measures are loaded for VN, CN and US origin only; measure exclusions and conditions (certificates, entry prices) are shown as text or not at all."
• "Anti-dumping and countervailing duties are flags: the rate depends on the producer (TARIC additional code)."
• "Tariff quotas are flags: the in-quota rate applies only while the quota is open."
• "EUDR and CBAM are flags (COMPLIANCE), not duties. An 'ex' code covers only part of the line: check the product against the regulation. Other EU product rules (SPS, REACH, the forced-labour ban) are not loaded."
• "VAT: the destination member state's standard rate is shown (EC TEDB, refreshed monthly). Reduced rates are listed only as 'a reduced rate may apply (category)': TEDB maps them to CN codes in part, and whether one applies depends on the product and national law. Excise is not loaded."

This page also does not cover small parcels sent to consumers. TARIC shows separate flat charges for low-value consignments (up to EUR 150) that do not apply to commercial B2B shipments; ask your broker if you sell direct to EU consumers.

Check your own line

• Roasted coffee: /hs?q=090121&from=VN&to=DE
• Green coffee: /hs?q=090111&from=VN&to=DE
• Plywood: /hs?q=441231&from=VN&to=DE
• Wooden furniture: /hs?q=940360&from=VN&to=DE

Each result shows the EU line, the third-country duty, the EVFTA row with its dates, the VAT row for the member state, EUDR or CBAM flags with their legal reference, and the Vietnamese export side. Germany is the default; change the member state to see its VAT.

FAQ

Is green coffee from Vietnam duty-free in the EU? Yes. The EU third-country duty on 0901 11 00 is 0%, so no EVFTA certificate is needed for the duty. Import VAT and EUDR still apply.

Does EVFTA make roasted coffee duty-free? Yes, 0% since 1 August 2020 instead of 7.5%, if the coffee meets the EVFTA rules of origin and the importer has a valid proof of origin.

Is EUDR a tax? No. It is a due diligence obligation. It adds no duty, but goods cannot be placed on the EU market without the statement.

Does CBAM apply to wooden furniture? No. CBAM covers iron and steel, cement, aluminium, fertilisers, electricity and hydrogen. Coffee and wood are not CBAM sectors.

Which VAT rate applies? The rate of the EU country where the goods are imported, for example 19% in Germany or 21% in the Netherlands (TEDB, from 1 July 2026). A reduced rate may apply to some products.

Not legal advice

This page summarizes official EU and Vietnamese sources as of the date shown at the top. It is not legal, customs or tax advice, and rates change, EVFTA rates every 1 January for lines still staging down. Before you price, contract or ship, verify the duty on your exact 10-digit line with a licensed customs broker.

Published 2026-10-11. Last updated 2026-10-11.