Vietnam's C/O and FTAs: 2026 Update and Tricky Points to Note

How many FTAs does Vietnam currently have

As of mid-2026, Vietnam has signed, or essentially concluded negotiations for, 18 FTAs, after completing FTA negotiations with the EFTA bloc (Switzerland, Norway, Iceland, Liechtenstein) in June 2026. The major FTAs currently in force include: ATIGA (ASEAN), ACFTA (ASEAN–China), AKFTA (ASEAN–South Korea), AJCEP, VJEPA (Japan), AANZFTA (Australia–New Zealand), AIFTA (India), VKFTA (bilateral with South Korea), VCFTA (Chile), the VN–EAEU FTA, CPTPP, AHKFTA (Hong Kong), EVFTA (EU), UKVFTA (UK), RCEP, and the VN–Israel FTA.

The most notable new development: the Vietnam–UAE CEPA

The Comprehensive Economic Partnership Agreement (CEPA) between Vietnam and the UAE officially took effect on February 3, 2026 — Vietnam's first FTA with an Arab nation, opening the door to the Middle East and African markets. The CEPA has 18 chapters and 15 annexes, covering trade in goods, services, investment, customs and rules of origin.

The corresponding C/O form for each FTA

Each FTA has its own C/O form; using the wrong form is a common reason shipments are denied preferential treatment:

• ATIGA: Form D
• ACFTA: Form E
• AKFTA: Form AK
• AJCEP: Form AJ
• AIFTA: Form AI
• EVFTA: doesn't use a traditional C/O — self-certification of origin via REX registration number, or Form EUR.1 for shipments above the value threshold
• CPTPP: allows self-certification of origin, with no requirement to apply for a C/O from an issuing authority
• RCEP: Form RCEP, governed by Circular 05/2022/TT-BCT

Common pitfalls when applying for/declaring a C/O

Mismatched origin criteria (goods wholly obtained — WO, or meeting the change-in-tariff-classification criterion — CTC, or meeting the regional value content threshold — VA/RVC) is the most common error, especially for goods made with input materials imported from multiple countries. A C/O is typically valid for 12 months from the date of issuance, and businesses must retain the original file for at least 5 years for post-clearance inspection. Under self-certification mechanisms (EVFTA, CPTPP), businesses bear full responsibility for the accuracy of their origin declaration — a higher legal risk than a C/O issued by a competent authority.