Today, Vietnam has signed many free trade agreements, both bilateral and multilateral. Members of them often give each other special benefit on tariffs.
A full knowledge of them will help you check whether your imported goods are entitled to special preferential import tax rates and if exporting to those countries, it is likely that you will be required to make certificates of origin according to the form of the agreement by your partners. In this article, we provide the list of countries that Vietnamese have signed free trade agreements and the government has a Decree on special preferential import tariffs to implement free trade agreements. Until December 2018, the list is as follows:
| No. | Contry | FTA | Decree on the special preferential import tariffs |
| 1 | Brunei | ASEAN | 156/2017/NĐ-CP |
| 2 | Cambodia | ASEAN | 156/2017/NĐ-CP |
| 3 | Indonesia | ASEAN | 156/2017/NĐ-CP |
| 4 | Laos | Vietnam – Laos, ASEAN | 124/2016/NĐ-CP, 156/2017/NĐ-CP |
| 5 | Malaysia | ASEAN | 156/2017/NĐ-CP |
| 6 | Myanmar | ASEAN | 156/2017/NĐ-CP |
| 7 | Philippines | ASEAN | 156/2017/NĐ-CP |
| 8 | Singapore | ASEAN | 156/2017/NĐ-CP |
| 9 | Thailand | ASEAN | 156/2017/NĐ-CP |
| 10 | Vietnam | ASEAN | 156/2017/NĐ-CP |
| 11 | China | ASEAN – China | 153/2017/NĐ-CP |
| 12 | Japan | Vietnam – Japan; ASEAN – Japan | 155/2017/NĐ-CP, 160/2017/NĐ-CP |
| 13 | Korea | Vietnam – Korea; ASEAN – Korea |
149/2017/NĐ-CP, |
| 14 | Armenia | Vietnam – Eurasian Economic Union | 150/2017/NĐ-CP |
| 15 | Belarus | Vietnam – Eurasian Economic Union | 150/2017/NĐ-CP |
| 16 | Kazakhstan | Vietnam – Eurasian Economic Union | 150/2017/NĐ-CP |
| 17 | Kyrgyzstan | Vietnam – Eurasian Economic Union | 150/2017/NĐ-CP |
| 18 | Russian Federation | Vietnam – Eurasian Economic Union | 150/2017/NĐ-CP |
| 19 | Chile | Vietnam – Chile | 154/2017/NĐ-CP |
| 20 | Australia | ASEAN – Australia/New Zealand | 158/2017/NĐ-CP |
| 21 | New Zealand | ASEAN – Australia/New Zealand | 158/2017/NĐ-CP |
| 22 | India | ASEAN – India | 159/2017/NĐ-CP |
Countries and territories that have been signed FTA but have not yet entered into force and decrees on tariffs include: – Hong Kong and all the member of ASEAN in the ASEAN-Hong Kong – 10 countries: Canada, Mexico, Peru, Chile, New Zealand, Australia, Japan, Singapore, Brunei, Malaysia in the CPTPP which was signed on March 2018, the National Assembly of Vietnam ratified in Resolution No. 72/2018 / QH14 dated 12/11/2018). Thus, when two agreements (ASEAN-Hong Kong and CPTPP) are implemented, it will raise the number of countries and territories to 26 countries which have special preferential rates (in addition to those 22 countries, Hong Kong, Canada, Mexico and Peru).The list of free trade agreements Vietnam has signed until December 2018 is as follows:
| No. | FTA | Abbreviated name for special preferential tax rates | Form C/O | Decree on the special preferential import tariffs |
| 1 | Vietnam – Japan | VJEPA | JV | 155/2017/NĐ-CP |
| 2 | Vietnam – Eurasian Economic Union | VN-EAEU FTA | EAV | 150/2017/NĐ-CP |
| 3 | Vietnam – Korea | VKFTA | VK | 149/2017/NĐ-CP |
| 4 | Vietnam – Chile | VCFTA | VC | 154/2017/NĐ-CP |
| 5 | Vietnam – Laos | S | 124/2016/NĐ-CP | |
| 6 | CPTPP | Not yet | ||
| 7 | ASEAN – Australia/New Zealand | AANZFTA | 158/2017/NĐ-CP | |
| 8 | ASEAN – China | ACFTA | FORM E | 153/2017/NĐ-CP |
| 9 | ASEAN – Japan | AJCEP | Form AJ/JA | 160/2017/NĐ-CP |
| 10 | ASEAN – Hong Kong | AHKFTA | Not yet. | |
| 11 | ASEAN – Korea | AKFTA | Form AK/KA | 157/2017/NĐ-CP |
| 12 | ASEAN – India | AIFTA | 159/2017/NĐ-CP | |
| 13 | ASEAN – AEC | ATIGA | FORM D | 156/2017/NĐ-CP |
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