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Exporting clothing, footwear and textiles from Vietnam

For clothing and footwear leaving Vietnam, most of the work is origin. Under the EVFTA, garments generally need weaving or knitting plus making-up in Vietnam, with Korean fabric allowed under cumulation. The CPTPP has its own textile rules, and textiles to Mexico need a MOIT export certificate. Certificates of origin are applied for on MOIT's eCoSys system.

Updated · Each section links to the official source it comes from

EU origin rule, woven garments
Weaving plus making-up (Chapter 62), with alternatives
EU origin rule, knitted garments
Knitting plus making-up (Chapter 61)
Proof for the EU
Form EUR.1, or the exporter's declaration up to €6,000
CPTPP
Form CPTPP certificate from MOIT, or a certification of origin
Mexico
MOIT export certificate within the tariff-rate quota
Where to apply
MOIT's eCoSys system, with a digital signature

Before the goods leave

The questions to answer, in the order they usually come up.

  1. 1Which agreement will the importer claim, and what is the product-specific rule? Read more
  2. 2Where does the fabric come from, and does cumulation or a tolerance help? Read more
  3. 3Which proof of origin does the destination accept, and who issues it? Read more
  4. 4Is it a CPTPP shipment, or textiles to Mexico under the quota? Read more
  5. 5Is the trader registered on eCoSys with a digital signature? Read more
  6. 6Is the export declaration ready, and were imported materials declared for export production? Read more

The rules, by area

What each area covers, the texts that set it, and what the official pages say.

EVFTA rules for clothing, textiles and footwear

What a garment, textile or shoe must go through in Vietnam to count as originating for the EU.

  • Circular 14/2026/TT-BCT (Thông tư 14/2026/TT-BCT) of 25 March 2026 sets the EVFTA rules of origin in Vietnam, with the product-specific rules in Annex II updated to HS 2022.
  • Woven garments of Chapter 62 need weaving plus making-up, including cutting; alternatively, making-up after printing with at least two preparatory or finishing operations, if the unprinted fabric is no more than 47.5% of the ex-works price.
  • Knitted garments of Chapter 61 made by sewing knitted pieces need knitting plus making-up, including cutting.
  • Footwear of Chapter 64 may use materials of any heading except uppers already affixed to inner soles or other sole components of heading 6406.
  • For Chapters 50 to 63, the tolerances for non-originating textile materials are set by Notes 6 and 7 of Annex I, instead of the general 10% rule.
  • Fabric originating in Korea counts as Vietnamese when made into garments of Chapters 61 and 62 in Vietnam, beyond minimal processing; the certificate must state "Application of Article 3(7) of Protocol 1 to the Viet Nam - EU FTA". The European Commission says this has applied since 23 December 2020.

How we help: Compliant Always reads the bill of materials and fabric origin documents against the product-specific rule, and keeps them with each style and lot. Ask about this

Certificates of origin and eCoSys

Who issues the proof of origin, how to apply, and what to keep.

  • Under Circular 40/2025/TT-BCT, the Agency of Foreign Trade (Cục Xuất nhập khẩu) and organisations assigned by provincial People's Committees issue the certificate forms listed in its annexes, including EUR.1, EUR.1 UK, CPTPP, RCEP and the ASEAN forms.
  • Traders register a trader profile and account on eCoSys, with the tax code as user name, and buy a digital signature device to sign applications.
  • For goods going to the EU, the proof is a Form EUR.1, issued no later than three working days after export, or an origin declaration on the invoice by any exporter for consignments up to €6,000.
  • A self-declaring exporter uploads the declaration and shipment documents to eCoSys within 3 working days of issuing it.
  • Proofs of origin for the EU are valid for 12 months; exporters keep copies and supporting documents for at least 3 years.
  • Supporting documents include production or internal accounting records, and documents proving the origin and processing of materials.

How we help: Compliant Always keeps each certificate or origin declaration with the shipment and the records behind it, for at least the 3 years the rules ask. Ask about this

CPTPP and textiles to Mexico

The CPTPP's separate textiles chapter, and Vietnam's export certificate for Mexico.

  • MOIT issues a Form CPTPP certificate of origin under Circular 03/2019/TT-BCT, applied for on eCoSys; its procedure gives 6 working hours after a complete electronic file.
  • The CPTPP also lets the importer, exporter or producer complete a certification of origin, in no set format but with the minimum data required.
  • Textiles and apparel have a stand-alone CPTPP chapter with product-specific rules and a short supply list of materials that may come from outside the CPTPP.
  • A textile good can still be originating if non-originating materials are under 10% of its total weight; for apparel, the test applies to the component that sets its tariff classification.
  • Textiles and apparel exported to Mexico under the CPTPP need an export certificate from the Agency of Foreign Trade, within the tariff-rate quota, under Circular 07/2019/TT-BCT as amended by Circular 55/2025/TT-BCT.
  • The Mexico certificate is applied for on eCoSys with the cleared export declaration; the result is notified within 8 working hours of a complete file.

How we help: Compliant Always keeps the CPTPP certificate or certification with the shipment, and the Mexico export certificate beside the declaration it was issued against. Ask about this

Export declaration and imported materials

Declaring garments for export, and the duty treatment of imported fabric and trims.

  • Garments are declared on VNACCS (EDA, EDB, EDC) and routed to the green, yellow or red channel.
  • Raw materials, supplies and components imported for processing of exports, or for manufacture of exports, are exempt from import duty under the Law on Import and Export Duties.
  • Import duty already paid on materials used to make goods that have been exported can be refunded.
  • The EVFTA allows refund of duties paid on non-originating materials used in products exported under the preference, according to the European Commission.
  • Customs has its own procedures for goods processed for foreign buyers and for manufacture-for-export.

How we help: Compliant Always ties imported fabric and trims to the export lots made from them, so the duty and origin records agree. Ask about this

Who answers for what

WhoWhat they answer forHow we help
ExporterThe certificate of origin application or origin declaration, and keeping its records for at least 3 years.Certificates and their supporting records kept with each shipment.
Garment or footwear manufacturerProduction records, bills of materials and fabric origin documents behind each origin claim.Records kept by style and lot, ready for a verification request.
Customs broker or freight forwarderThe VNACCS declaration and the cleared declaration the Mexico certificate needs.The declaration filed with the certificates it relates to.
MOIT and provincial issuersIssuing Form EUR.1, Form CPTPP and other certificates, and the Mexico export certificate.What each certificate states, beside what the importer claims.

Who issues what, and where

Under Circular 40/2025/TT-BCT, certificates of origin are issued by the Agency of Foreign Trade (Cục Xuất nhập khẩu) of the Ministry of Industry and Trade and by organisations that provincial People's Committees assign to the task, each for the forms listed in the Circular's annexes.

MOIT's published procedure for a certificate of free sale for exported goods names the provincial People's Committee as the issuing body.

Export phytosanitary certificates are issued by the regional plant quarantine sub-departments and the plant quarantine stations at border gates.

Where are the goods going?

Most of what clothing, footwear and textiles have to meet is set where they are sold. Each guide sets out the rules on arrival, with the official source for each.

Questions businesses ask

What is the EVFTA origin rule for clothing made in Vietnam?
For woven garments (Chapter 62), weaving plus making-up in Vietnam, or printing with finishing plus making-up within a value limit. For knitted garments sewn from pieces (Chapter 61), knitting plus making-up. The rules are in Annex II of Circular 14/2026/TT-BCT.
Can I use fabric from Korea or China for EVFTA clothing?
Fabric originating in Korea can count as Vietnamese for garments of Chapters 61 and 62, a cumulation the European Commission says has applied since 23 December 2020. Fabric from other non-parties does not, beyond the textile tolerances in Notes 6 and 7.
What is the EVFTA origin rule for shoes made in Vietnam?
Footwear of Chapter 64 may be made from materials of any heading except uppers already affixed to inner soles or other sole components of heading 6406.
Which certificate of origin do I need to export garments to the EU from Vietnam?
A Form EUR.1, issued through eCoSys by the Agency of Foreign Trade or a provincial issuer, or an origin declaration on the invoice for consignments up to €6,000. Either is valid for 12 months.
How do I apply for a certificate of origin in Vietnam?
Register a trader profile and account on MOIT's eCoSys system, buy a digital signature device, then file each application with its supporting documents online, in person or by post.
Do I need a certificate of origin for CPTPP exports from Vietnam?
MOIT issues a Form CPTPP certificate under Circular 03/2019/TT-BCT. The CPTPP also allows the importer, exporter or producer to complete a certification of origin in no set format, with the minimum data required.
Do Vietnamese textile exports to Mexico need a licence?
Textiles and apparel exported to Mexico under the CPTPP need an export certificate from MOIT's Agency of Foreign Trade, within the tariff-rate quota set by Circular 07/2019/TT-BCT, as amended by Circular 55/2025/TT-BCT.
Is imported fabric for export garments duty-free in Vietnam?
Materials imported for processing of exports, or to manufacture exports, are exempt from import duty under the Law on Import and Export Duties, and duty already paid on materials used in exported products can be refunded.
How long must I keep origin records for EVFTA exports?
At least 3 years, under Article 31 of Circular 14/2026/TT-BCT, for copies of the proof of origin and the documents behind it. Records may be kept in any form that can be searched and printed.
How does Compliant Always help with exporting from Vietnam?
Our team reads the rules for the routes you ship. Compliant Always shows which export documents apply to your product, keeps them with the shipment beside what the destination asks for, and watches the sources for changes. It shows what the requirements say and what your documents show; you decide.

Sources

Compliant Always is a product of Lettuce Labs LLC. It shows what requirements say and what your documents show. It is not legal advice, and you decide.

Tell us what you make, and we will show you the rules for it.

Name the product and the markets you sell in. We will come back to you with what applies in Vietnam and what your paperwork needs to show.

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