What the agreement delivers
Progressive elimination of EU duties on Vietnamese-origin goods across the product range — textiles, footwear, furniture, seafood, electronics — with the phase-down calendar per line and origin rules deciding qualification.
The origin file
Preference stands on proof: origin declarations, supplier statements up the chain, and for textiles the fabric-forward rules that shape sourcing. The file lives with whoever claims — and audits land there too. An own Dutch BV (besloten vennootschap, the Dutch private limited company) as importer keeps claim, file and audit in the group.
Stacking the benefits
Zero duty plus Article 23’s VAT deferment plus EU stock is the full stack: landed cost down, cashflow clean, delivery in days — the combination that beats both the FOB seller and the MFN competitor, per the cashflow arithmetic.
The entity
The Vietnam routes: the companies article and the sector article.