Vietnam is one of the lowest-duty source markets available to Irish importers thanks to the EU-Vietnam Free Trade Agreement, which is phasing nearly all tariff lines to zero by 2027. This guide covers the real duty rates, supplier hubs, and freight routing you need to plan a first shipment into Ireland.
In short: Vietnam is a genuinely low-duty source market for Irish and EU importers — under the EU-Vietnam Free Trade Agreement (EVFTA), 71% of Vietnamese product categories already enter the EU duty-free, and almost all remaining tariff lines phase down to 0% by 2027. The trade-off is logistics: there's no direct Vietnam-to-Ireland shipping lane, so freight routes through a major EU transshipment port (typically Rotterdam or Antwerp) before trucking to Ireland, adding 3-7 days versus shipping straight into an EU hub market.
Why would an Irish importer source from Vietnam instead of China?
Three reasons come up most often in client conversations: tariff savings under EVFTA on categories like footwear, apparel, and furniture; diversification away from single-country China risk; and rising demand for "Made in Vietnam" positioning with EU consumers. Vietnam isn't cheaper than China on every product category — labour costs have risen as the country has industrialised — but for the specific categories EVFTA favours, the duty savings alone often justify a second supply chain.
What duty rate will you actually pay under EVFTA?
As an EU member state, Ireland applies the same EU-wide tariff schedule to Vietnamese goods as every other EU country — there's no Ireland-specific rate. EVFTA entered into force in August 2020 and set a staged elimination schedule: most electronics, machinery, and components already clear at 0%, while sensitive categories like apparel and footwear are stepping down from double-digit MFN rates to 0% in annual increments through 2027.
Worked example: footwear shipment duty under EVFTA vs standard MFN rate
| Scenario | Duty rate | Duty on €10,000 shipment |
|---|---|---|
| Standard MFN rate (non-preferential) | ~12% | €1,200 |
| EVFTA preferential rate (current phase, most footwear lines) | ~4-7% | €400-700 |
| EVFTA rate by full phase-out (2027, most lines) | 0% | €0 |
The exact percentage depends entirely on the HS code and which phase-out schedule that specific tariff line follows — some categories were duty-free on day one, others are still mid-way through their reduction. Always confirm the current-year rate for your specific product's HS code before quoting a landed cost to a client or investor.
How do you actually claim the EVFTA preferential rate?
You need a valid proof of origin showing the goods meet EVFTA's rules-of-origin requirements — generally that a specified percentage of value-add or a qualifying manufacturing process happened in Vietnam, not just final assembly of components sourced elsewhere. Your Vietnamese supplier or a customs broker prepares this documentation; without it, customs will apply the standard MFN rate regardless of where the goods were actually made.
Where are Ireland's likely suppliers based in Vietnam?
Ho Chi Minh City and the surrounding southern provinces (Binh Duong, Dong Nai) are the dominant hub for footwear, furniture, and garments. Hanoi and the north are stronger for electronics assembly and components, reflecting proximity to the Chinese supply chains many northern factories still depend on for inputs. Da Nang, in central Vietnam, is a smaller but growing hub for textiles.
How does freight actually work from Vietnam to Ireland?
There's no direct ocean service from Ho Chi Minh City or Haiphong straight to Dublin or Cork. Standard routing ships to a major European transshipment hub — Rotterdam or Antwerp are the most common — where the container is trucked or moved via short-sea feeder service into Ireland. Total transit typically runs 30-40 days door to door, a few days longer than shipping the same goods to a mainland EU port directly.
What else do Irish importers need to sort out before their first Vietnam shipment?
You'll need an EORI number to clear customs anywhere in the EU, and you should register for Irish VAT (standard rate 23%) if you're not already, since import VAT is charged in addition to any customs duty. It's worth setting up postponed accounting for import VAT through Revenue's system so the VAT doesn't have to be paid in cash at the border and instead gets accounted for on your regular VAT return.
FAQ
Is Vietnam cheaper than China for Irish importers in 2026?
It depends on the product. Vietnam's labour costs have risen significantly over the past decade, so raw manufacturing cost is often similar to or higher than China for the same product. The savings come from EVFTA's reduced or zero duty rate on many categories — for footwear and apparel specifically, that can outweigh a higher factory price.
Do I need separate suppliers for Vietnam and China, or can one sourcing partner manage both?
Most growing importers eventually run both markets, and a sourcing partner with teams on the ground in both countries can manage supplier vetting, quality control, and consolidated freight planning across the two without you needing two separate points of contact.
What products get the best EVFTA duty savings right now?
Footwear and certain apparel categories currently show the widest gap between the standard MFN rate and the EVFTA preferential rate, since these were among the more sensitive categories with a longer phase-out schedule. Electronics and most machinery were largely duty-free from day one, so the EVFTA saving there is smaller in absolute terms.
How long does it take to vet a new Vietnamese factory?
Budget 3-5 weeks for a proper vetting cycle — business licence and export history verification, a factory audit or video walkthrough, and a sample order before committing to a full production run. Rushing this step is the most common cause of quality issues on a first Vietnam order.
Can I use the same freight forwarder for Vietnam and my existing China shipments?
Many freight forwarders active in the Ireland-China lane also cover Vietnam, since routing through the same EU transshipment ports is common to both. If you already have a working relationship with a forwarder for China shipments, ask them directly about their Vietnam service before shopping for a new provider.
How Epic Sourcing helps
Our teams on the ground in both China and Vietnam handle supplier vetting, EVFTA documentation, quality inspection, and freight consolidation into Ireland — so you get the tariff savings without taking on the compliance risk yourself. If Vietnam isn't the right fit and you're still deciding between markets, our guide to paying a Chinese supplier from Ireland and Ireland sourcing agent fees guide cover the China side of the comparison. Talk to our team about scoping your first Vietnam order.
Last updated: August 20, 2026