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Exporting toys from Vietnam

Toys leaving Vietnam meet these export-side steps on the official pages read here: a certificate of origin from MOIT's eCoSys system where the importer claims a trade agreement, a certificate of free sale for exported goods under Decree 69/2018/ND-CP, and the export declaration on VNACCS. Materials imported to make exports are exempt from import duty.

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

EU origin rule
Change of heading, or non-originating materials up to 70% of the ex-works price (Chapter 95)
Certificates of origin
MOIT's eCoSys system
Free sale
CFS for exported goods, 3 working days from a complete file
Imported materials
Exempt from import duty when used to make exports
Customs
Electronic export declaration on VNACCS

Before the goods leave

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

  1. 1Does the toy meet the Chapter 95 origin rule of the agreement claimed? Read more
  2. 2Which certificate of origin does the destination accept? Read more
  3. 3Does the buyer's market ask for a certificate of free sale? Read more
  4. 4Were imported parts and materials declared for export production? Read more
  5. 5Is the export declaration ready? Read more

The rules, by area

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

Origin and trade agreements

Whether a toy qualifies for preferential duty in the destination, and the proof it needs.

  • Under the EVFTA rules in Circular 14/2026/TT-BCT (Thông tư 14/2026/TT-BCT), toys, games and sports equipment of Chapter 95 must change heading, or keep non-originating materials within 70% of the ex-works price.
  • A 10% tolerance by ex-works price applies to non-originating materials that the rule would otherwise exclude, but cannot be used to exceed the 70% limit.
  • Simple operations such as packing, labelling or simple assembly do not confer origin on their own (Article 10).
  • Certificates of origin are issued through MOIT's eCoSys system by the Agency of Foreign Trade (Cục Xuất nhập khẩu) and organisations assigned by provincial People's Committees, under Decree 31/2018/ND-CP (Nghị định 31/2018/NĐ-CP) and Circular 40/2025/TT-BCT.
  • For the EU, the proof is a Form EUR.1 or, for consignments up to €6,000, the exporter's origin declaration; either is valid for 12 months.
  • Where no agreement is claimed, MOIT's regional offices have issued the non-preferential Form B, and certificates under the importing country's own rules, since 5 May 2025.

How we help: Compliant Always reads the bill of materials and part costs against the Chapter 95 rule, and keeps them with each production lot. Ask about this

Certificate of free sale for exported goods

The CFS that Decree 69/2018/ND-CP provides for exported goods, as MOIT publishes the procedure.

  • MOIT publishes a procedure for a certificate of free sale (Giấy chứng nhận lưu hành tự do, CFS) for exported goods under Decree 69/2018/ND-CP (Nghị định 69/2018/NĐ-CP) and Circular 12/2018/TT-BCT, handled by the provincial People's Committee.
  • The application names the goods, their HS code, the product standard certificate or registration number, the standard applied, the composition where relevant and the importing country, in Vietnamese and English.
  • It comes with the standard declared for the product and how that is shown on the label, packaging or accompanying documents, and a list of production facilities, if any.
  • The CFS is issued within 3 working days of a complete file; the issuer may inspect the production site where the file is not enough to decide.

How we help: Compliant Always keeps the CFS with the toys and importing country it names, beside the test reports the buyer's market asks for. Ask about this

Imported materials and samples

Duty treatment of parts and materials brought in to make toys for export.

  • 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 since been exported can be refunded.
  • Non-commercial samples and models instead of samples are among the goods exempt from duty.
  • The EVFTA allows refund of duties paid on non-originating materials used in products exported under the preference.

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

Export declaration

How goods are declared to customs on the way out of Vietnam.

  • The exporter registers the declaration on VNACCS (EDA), amends it if needed (EDB) and submits it (EDC); registered information is kept for up to 7 days.
  • The system routes the declaration to the green, yellow or red channel: no check, a document check, or a document check and physical inspection.
  • The file includes the commercial invoice where the buyer pays, any export licence and any inspection certificate the law requires.
  • Licences and inspection certificates sent electronically by the issuing authority through the National Single Window need not be submitted again.

How we help: Compliant Always keeps the declaration with the certificate of origin and CFS for the shipment, in one dated record. Ask about this

Who answers for what

WhoWhat they answer forHow we help
ExporterThe certificate of origin and CFS applications, and the export declaration.Each shipment's certificates kept together, dated.
Toy manufacturerBills of materials, part costs and production records behind origin.Records kept by product and lot, ready for a verification request.
Customs broker or freight forwarderLodging the VNACCS declaration, and the import declarations for materials used in export production.Import and export declarations linked to the same lots.

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 toys 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 toys made in Vietnam?
Toys, games and sports equipment of Chapter 95 must change heading, or keep non-originating materials within 70% of the ex-works price, under Annex II of Circular 14/2026/TT-BCT.
Does assembling imported parts in Vietnam make a toy Vietnamese?
Not by simple assembly alone. Article 10 of Circular 14/2026/TT-BCT lists simple operations that do not confer origin; the toy must meet the Chapter 95 rule.
Which certificate of origin do I need to export toys to the EU from Vietnam?
A Form EUR.1 issued through eCoSys, or the exporter's 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.
Can I get a certificate of origin for a country with no trade agreement?
Yes. Since 5 May 2025, MOIT's regional import-export offices issue the non-preferential Form B and certificates under the importing country's own rules.
Do I need a certificate of free sale to export toys from Vietnam?
Decree 69/2018/ND-CP provides for a certificate of free sale for exported goods. MOIT publishes the procedure; the provincial People's Committee issues it within 3 working days of a complete file.
Are imported toy parts duty-free if the toys are exported?
Materials and components imported for processing or manufacture of exports are exempt from import duty, and duty already paid on materials used in exported products can be refunded.
How are toys declared for export from Vietnam?
Electronically on VNACCS, with the commercial invoice and any licence or inspection certificate required. The system assigns the green, yellow or red channel, which decides whether documents or goods are checked.
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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