Currently, there is a Free Trade Agreement between the EAEU and
Vietnam. In the development of this Agreement the Decision of the
Eurasian Economic Commission Board No 36 «On the application
of the rates of import customs duties for products originating in
the Socialist Republic of Vietnam and imported into the customs
territory of the Eurasian Economic Union» was adopted.
For certain types of goods originating from Vietnam and imported
into the territory of the EAEU, the import customs duty rate is 0%
of the customs value. For some categories of goods, there is a
temporary period with fixed rates of import customs duties.
The Decision of the Eurasian Economic Commission Board No 44 of
April 6, 2021, excluded some code of the CN of FEA, for which a 0%
rate was set in 2021 during the temporary period. Consequently,
general provisions on the application of the 0% import customs duty
rate will be applied.