Vietnam to United Kingdom Trade Guide

Trade Relationship Overview

When the UK left the EU, it needed to establish independent trade agreements to replace the EU-negotiated deals it previously relied on. The UK-Vietnam Free Trade Agreement (UKVFTA), in force since May 2021, essentially replicates the terms of EVFTA for UK-Vietnam trade — preserving the preferential tariff phaseout schedule and Rules of Origin framework that Vietnamese exporters had already grown accustomed to under EVFTA.

This continuity has allowed Vietnamese exporters to maintain UK market access on largely the same terms as their EU access, avoiding a disruptive renegotiation of trade terms.

UKVFTA Tariff Rates by Category

Category	Pre-FTA MFN (UK)	UKVFTA Rate	Phaseout Status
Textiles & Apparel	12%	0–8%	Mirrors EVFTA 7-year schedule
Footwear	16.9%	0–12%	Mirrors EVFTA 7-year schedule
Furniture	2.7%	0%	Immediate
Seafood	6–24%	0%	3–7 year phaseout
Coffee & Tea	9%	0%	Immediate

Rules of Origin Under UKVFTA

UKVFTA's Rules of Origin closely mirror EVFTA's framework:

Wholly obtained goods automatically qualify
Sufficiently processed goods must meet product-specific rules — the same "double transformation" requirement for textiles applies (fabric production AND garment assembly in Vietnam or the UK)
Cumulation provisions allow certain UK or EU-origin inputs to count toward Vietnamese origin requirements in specific cases

Required Documents

Commercial Invoice & Packing List

Standard shipping documentation.

EUR.1 Certificate or Statement on Origin

Same proof-of-origin mechanism as EVFTA — required to claim UKVFTA preferential rates.

Bill of Lading

From the ocean carrier.

GB EORI Number (importer side)

UK importer requires a GB-prefixed EORI number, separate from any EU EORI.

Production Records

Supporting documentation proving sufficient Vietnamese processing, retained for audit purposes.

💡 If You Already Export to the EU Under EVFTA

The good news: if your products already qualify for EVFTA preferential treatment, they almost certainly qualify for UKVFTA as well, since the Rules of Origin frameworks are essentially identical. You'll need separate proof-of-origin documentation for UK-bound shipments, but the underlying qualification analysis doesn't need to be redone from scratch.

Common HS Codes for This Route

6109.10 Cotton T-Shirts 0–8%

6403.91 Leather Footwear 0–12%

9403.30 Wooden Furniture 0%

0901.11 Coffee Beans 0%

0306.17 Frozen Shrimp 0%

For a complete classification lookup, use our HS Code Lookup tool.

Frequently Asked Questions

Is UKVFTA the same as EVFTA?

UKVFTA closely replicates EVFTA's terms for UK-Vietnam trade specifically, including the same tariff phaseout schedule and Rules of Origin framework. However, they are legally separate agreements requiring separate compliance documentation for each market.

Can I use the same Certificate of Origin for both EU and UK shipments?

No — you need separate proof-of-origin documentation for each market (EUR.1 certificates or Statements on Origin specific to each destination), even though the underlying Rules of Origin analysis is the same.

Does UKVFTA cover all the same products as EVFTA?

UKVFTA was designed to mirror EVFTA's coverage and schedules closely, but always verify the current UK tariff schedule for your specific HS code, as the agreements are administered independently and could diverge over time.

Calculate your exact costs for this route

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