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Exporting to Vietnam — AIFTA preference, Form AI and labelling

Last reviewed 2026-10 · 4 sections

Vietnam is a fast-growing market with a genuine preference for Indian-origin goods — and a rules-of-origin regime that decides whether you actually get it. It is also a manufacturing competitor, which shapes buyer behaviour.

The preference is real — the origin rule is the catch

The ASEAN–India trade in goods agreement gives preferential rates on a large number of tariff lines, claimed with a certificate of origin (Form AI). The concession applies line by line, and the goods must satisfy the agreement's product-specific rules of origin.

For textiles, machinery and chemicals, the origin rules are specific enough that the origin of the inputs matters, not just where the goods were finished. An exporter who finishes imported fabric into garments may not meet the rule. Check the rule for your line before you quote a preferential price — an unfounded claim becomes a debt for the importer.

Customs, tax and food standards

  • Duty follows Vietnam's tariff schedule; the AIFTA rate applies only if the origin rule is met and the certificate is in order. Otherwise the MFN rate applies.
  • Import VAT applies and is normally handled by the importer.
  • Food. Vietnam maintains its own maximum residue limits and food-safety rules, and imported food is subject to inspection. Do not assume EU or Codex limits will be accepted — check the Vietnamese list.
  • Labelling must be in Vietnamese and follow the goods-labelling rules; the label content is prescribed for many product categories.

The competitor in the room

Vietnam is itself a major exporter of textiles, footwear, furniture and electronics. That has a practical consequence: in those categories you are often competing with local production rather than filling a gap. Differentiated inputs, speciality grades and intermediate goods are frequently the more realistic entry than finished consumer products.

Documents and market reading

  • Commercial invoice, packing list, transport document; Form AI certificate of origin for a preference claim; health or phytosanitary certificates where required; Vietnamese labelling artwork.
  • Vietnam's import figures are large and industrial — a great deal of the flow is inputs for its own export manufacturing. Read the composition of the trade, not just the total, before concluding there is consumer demand.

Use the tools

Sources & further reading

Vietnam Customs ASEAN Secretariat Vietnam MARD — food safety & plant protection

These guides summarise public material from the bodies named above. They are general information, not advice on a specific shipment, and they are not a substitute for a ruling from your customs authority or a qualified customs broker / consultant.

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