WT/REG385/1  
21 June 2019  
(19-4249) Page: 1/61 
Committee on Regional Trade Agreements    
 
FACTUAL PRESENTATION  
FREE TRADE AGREEMENT  BETWEEN THE EURASIA N ECONOMIC UNION (EA EU) AND VIET  NAM 
(GOODS AND SERVICES ) 
Report by the Secretariat  
This report, prepared for the consideration of the  Free Trade Agreement between the 
Eurasian Economic Union (EAEU) and Viet Nam,  has been drawn up by the WTO 
Secretariat on its own responsibility and in full consultation  with the Parties. The 
factual presentation reproduces as closely as possible the terminology used in the 
Agreement and in the comments provided and does not imply official endorsement or 
acceptance by the Secretariat of such terminology. The report has been drawn up in 
accordance with the rules and procedures contained in the Decision for a 
Transparency Mechanism for Regional Trade Agreements (WT/L/671) and thus does 
not imply any value judgement by the Secretariat regarding the contents of the 
Agreement.  
Any technical questions arising from this report may be addressed to Jo-Ann Crawford  
(tel: +41 22 739 5422). Any statistical questions arising from this report may be 
addressed to Rowena Cabos  (tel: +41 22 739 5185). 
 
 
  WT/REG385/1  
 
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  TABLE O F CONTENTS  
Page 
1   TRADE ENVIRONMEN T ................................ ................................ ................................ . 4 
1.1   Merchandise trade  ................................ ................................ ................................ ....... 4 
1.2   Trade in services and investment  ................................ ................................ ..................  6 
2   CHARACTERISTIC E LEMENTS OF THE AGREE MENT  ................................ ....................  10 
2.1   Background Information  ................................ ................................ .............................. 10 
3   PROVISIONS ON TR ADE IN GOODS  ................................ ................................ ...........  11 
3.1   Import duties and charges, and quantitative restrictions ................................ .................. 11 
3.1.1    General provisions  ................................ ................................ ................................ ...11 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ......... 11 
3.1.3    Liberalization schedule  ................................ ................................ ............................. 11 
3.1.4    Liberalization Schedule by Product  ................................ ................................ ............. 16 
3.1.5    Tariff r ate quotas  ................................ ................................ ................................ .....23 
3.2   Rules of origin  ................................ ................................ ................................ ............ 23 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................. 24 
3.4   Regulatory provisions on trade in goods  ................................ ................................ ........ 24 
3.4.1    Standards  ................................ ................................ ................................ ............... 24 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ ......24 
3.4.1.2    Technical barriers to trade  ................................ ................................ ..................... 25 
3.4.2    Safeguard mechanisms  ................................ ................................ ............................ 25 
3.4.2.1    Global safeguards  ................................ ................................ ................................ .25 
3.4.2.2    Bilateral safeguards  ................................ ................................ ............................... 25 
3.4.2.3    Balance of Payments safeguards  ................................ ................................ ............. 26 
3.4.2.4    Special safeguards  ................................ ................................ ................................ 26 
3.4.3   Anti-dumping and countervailing measures  ................................ ................................ .26 
3.4.4    Subsidies and State -aid ................................ ................................ ............................ 27 
3.4.5    Customs -related procedures ................................ ................................ ...................... 27 
4   PROVISIONS ON TRADE IN SERVICES  ................................ ................................ ....... 27 
4.1   Scope and definitions  ................................ ................................ ................................ ..27 
4.2   Denial of benefits  ................................ ................................ ................................ .......28 
4.3   General provisions on trade in services  ................................ ................................ ......... 28 
4.3.1    Market access  ................................ ................................ ................................ ......... 28 
4.3.2    National treatment  ................................ ................................ ................................ ...28 
4.3.3    MFN treatment  ................................ ................................ ................................ ........ 28 
4.3.4    Commercial presence  ................................ ................................ ............................... 29 
4.3.5    Performance Requirements  ................................ ................................ ....................... 29 
4.3.6    Senior Management Boards of Director  ................................ ................................ .......29 
4.3.7    Movement of natural persons  ................................ ................................ .................... 29 
4.4   Liberalization commitments  ................................ ................................ ......................... 30 
4.4.1    The Russia n Federation  ................................ ................................ ............................ 30 WT/REG385/1  
 
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  4.4.1.1    MFN and horizontal commitments  ................................ ................................ ........... 30 
4.4.1.2    Sector -specific commitments  ................................ ................................ .................. 30 
4.4.2    Viet Nam  ................................ ................................ ................................ ................ 33 
4.4.2.1    MFN an d horizontal commitments  ................................ ................................ ........... 33 
4.4.2.2    Sector -specific commitments  ................................ ................................ .................. 33 
4.5   Regulatory provisions  ................................ ................................ ................................ ..35 
4.5.1    Domestic regulation  ................................ ................................ ................................ .35 
4.5.2    Recognition  ................................ ................................ ................................ ............. 35 
4.5.3    State -owned enterprises  ................................ ................................ ........................... 35 
4.5.4    Safeguards  ................................ ................................ ................................ ............. 36 
4.5.5    Current payments and capital movements  ................................ ................................ ..36 
4.5.6    Investment  ................................ ................................ ................................ ............. 36 
5   GENERAL PR OVISIONS OF THE AGRE EMENT  ................................ .............................  36 
5.1   Transparency  ................................ ................................ ................................ ............. 36 
5.2   Exceptions  ................................ ................................ ................................ ................. 37 
5.3   Accession and Withdrawal ................................ ................................ ............................ 37 
5.4   Institutional framework  ................................ ................................ ............................... 37 
5.5   Dispute settlement  ................................ ................................ ................................ .....37 
5.6   Investor -State Dispute Settlement  ................................ ................................ ................ 38 
5.7   Relationship with other agreements concluded by the Parties  ................................ ........... 39 
5.8   Government procurement  ................................ ................................ ............................ 40 
5.9   Intellectual property rights  ................................ ................................ .......................... 41 
5.10   Competition  ................................ ................................ ................................ ............. 41 
5.11   Sustainable development  ................................ ................................ ........................... 42 
5.12   Electronic Commerce  ................................ ................................ ................................ .42 
ANNEX 1  ................................ ................................ ................................ ........................  43 
ANNEX 2  ................................ ................................ ................................ ........................  57 
ANNEX 3  ................................ ................................ ................................ ........................  59 
 
  WT/REG385/1  
 
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Key Facts  
 
Parties to the Agreement:  Armenia, Belarus, Kazakhstan, the 
Kyrgyz Republic, t he Russian Federation  
and Viet Nam  
 
Date of Signature:   29 May 2015  
 
Date of Entry into Force:  5 October 2016  
 
Date of Notification:   4 May 2017  
 
Full implementation :  1 January 2027  
 
 
 
1  TRADE ENVIRONMENT  
1.1.  The Parties to the Eurasian Economic Union (EAEU) – Armenia, Belarus, Kazakhstan, the 
Kyrgyz Republic and the Russian Federation – have notified a number of bilateral and plurilateral 
RTAs to the WTO. The EAEU -Viet Nam FTA is their first RTA wi th a third party. Viet Nam has 
notified a total of 11 RTAs to the WTO (including the EAEU).  
1.2.  In 2016, the Russian Federation's merchandise exports of USD 281.8 billion accounted for 
over 80% of the EAEU's total exports. Viet Nam's merchandise exports of USD 176.8 billion are 
roughly half of the EAEU's total exports . In 2016 Kazakhstan, the Russian Federation and Viet Nam 
ran a global merchandise trade surplus while the global trade balance of  Armenia, Belarus and the 
Kyrgyz Republic was in deficit. Viet N am's GDP is about the same as that of the four EAEU partners 
minus the Russian Federation (Table 1.1) . Its trade to GDP ratio is higher  than that of its EAEU 
partners.  
Table 1.1 EAEU  Member States and Viet Nam Merchandise Trade Profiles  
Member  Merchandise trade - 2016  Rank in world 
trade - 2014  GDP 
USD  
billion 
(2016)  Trade to 
GDP 
ratio 
2014 -16 Exports 
USD 
billion  % world 
exports  Imports 
USD 
billion  % world 
imports  Exports  Imports  
Armenia  1.8 0.01 3.3 0.02 108 108 10.5 37.2 
Belarus  23.3 0.15 27.6 0.17 45 43 48.8 57.7 
Kazakhstan  36.8 0.23 25.2 0.16 34 44 133.8  30.0 
Kyrgyz 
Republic  1.5 0.01 3.9 0.02 110 103 6.6 57.4 
Russian 
Federation  281.8  1.77 191.4  1.18 11 17 1,280.7  24.0 
Viet Nam  176.8  1.11 174.2  1.07 19 18 201.3  88.9 
Source:  WTO Trade Profiles (2016) . 
 
1.3.  The main commodity group exported by Armenia, Kazakhstan and the Russian Federation is 
fuels and mining products representing respectively 42 .2%, 75.1% and 67.4% of their total 
exports in 2016. For Belarus and Viet Nam, manufacture d goods  are the largest commodity group 
exported representing respectively 48.5% and 81.4% of total exports (2016). In the case of the 
Kyrgyz Republic the largest commodity group exported is other goods (61.5%). Manufac tures are 
the largest commodity group imported by all Parties and represented 54.2% (Armenia), 46.4% 
(Belarus), 85.5% (Kazakhstan), 61.6% (Kyrgyz Republic), 75.5% (the Russian Federation), and 
75% (Viet  Nam) of total imports in 2016.  
1.1  Merchandise trade  
1.4.  Chart 1.1 summarizes the trends in global and bilateral trade of the Parties. Over the period 
the EAEU  experienced a growing global trade surplus  while Viet Nam's global trade was mostly in WT/REG385/1  
 
- 5 - 
 
  balance . Since 2010 Viet Nam has consistently run a merchandise trade surplus with the EAEA 
States.  
1.5.  Based on 201 6 trade data, the EAEU States were Viet Nam's 16th largest  source of imports 
(representing 0.7% of Viet Nam 's total imports) and its 19th destination for exports (representing 
1.0% of Viet Nam 's total export s). Viet Nam  was the EAEU States'  11th source of imports and 20th 
destination for exports (representing 1.4% and 0.5% of the EAEU States'  total imports and exports  
respectively ). 
Chart 1.1 EAEU -Viet Nam:  Merchandise bilateral trade and with world, 2000 -2016  
 
Note:  EAEU trade with world excludes intra -EAEU trade.  
Source:  UNSD Comtrade database.  
1.6.  The commodity structure of trade between the EAEU States  and Viet Nam , as well as of their 
global trade in the period 201 3-2015, is shown in Chart 1.2 on the basis of Harmonized System 
(HS) sections. Machinery and textiles  accounted for two thirds  of the EAEU States'  imports from 
Viet Nam  (respective ly corresponding to 55.4% and 11% of the EAEU States'  imports from  
Viet Nam). The EAEU States'  largest import categories globally are machinery and vehicles  
(respectively 30.6% and 14.5%), while chemicals  account for 11.4%. The two commodities most 
imported by Viet Nam  from the EAEU States  were minerals and chemicals  (representing 
respectively 36.8% and 27.1% of Viet Nam's  imports from the EAEU States ). Viet Nam' s largest 
imports globally  were machinery and base metals  (respectively 36% and 11.6%). 
0.01.02.03.04.05.0
020406080100120140160180200
2000 2002 2004 2006 2008 2010 2012 2014 2016B. Viet Nam 2000 -2016
(USD billions)
Imports from EAEU (Right Axis)
Exports to EAEU (Right Axis)
Total Imports
Total Exports
0.01.02.03.04.05.0
0100200300400500600700800
2000 2002 2004 2006 2008 2010 2012 2014 2016A. EAEU 2000 -2016 
(USD billions)
Imports from Viet Nam (Right
Axis)
Exports to Viet Nam (Right Axis)
Total Imports
Total ExportsWT/REG385/1  
 
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  Chart 1.2 EAEU and Viet Nam:  product composition of merchandise trade, annual 
average (2013 -2015)  
 
Note:  EAEU trade with world excludes intra -EAEU trade.  
Source:  UNSD, Comtrade database.  
1.2  Trade in services and investment  
1.7.  In 2016 all of the Parties except Belarus ran a global serv ices trade deficit (Table 1.2). The 
Russian Federation's services trade is more than double that of its EAEU partners and Viet Nam 
combined.  The Russian Federation's shares of global  commercial services exports and imports 
were 1.03% and 1.55% respectively , while Viet Nam accounted for 0.25% of total commercial 
services exports and 0.39% of imports.1  
Table 1.2 EAEU  Member States and Viet Nam Services  Trade Profiles  
Member  Services  trade - 2016  
Exports US D 
billion  % world exports  Imports  USD billion  % world 
imports  
Armenia  1.6 0.03 1.7 0.04 
Belarus  6.8 0.14 4.2 0.09 
Kazakhstan  6.0 0.13 10.8 0.23 
Kyrgyz Republic  0.9 0.02 1.0 0.02 
Russian Federation  49.7 1.03 72.9 1.55 
Viet Nam  12.2 0.25 18.3 0.39 
Source:  WTO Trade Profiles (2016) . 
                                                
1 WTO Trade Profiles (2016).  
55
111094326EAEU imports from Viet Nam (%)
31
14
11755543332223EAEU's Global Imports (%)
32
17
85644443222222Viet Nam's Global Exports (%)
37
2710844325Viet Nam's imports from EAEU (%)
36
12
108773332226Viet Nam's Global Imports(%)
72852229EAEU's Global Exports(%)Total: USD 2.6 billion Total: USD 291 billion
Total: USD 148.5 billionTotal: USD 509 billionTotal:  USD 148 billion
Total: USD 933 million
Prepared foodsVegetablesLive animals
PlasticsChemicalsMinerals
Wood pulpWood and 
articles of woodRaw hides 
and skins
Precious stonesFootwearTextiles
VehiclesMachineryBase metals
OtherMiscellaneousOpticalWT/REG385/1  
 
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  1.8.  Charts 1.3 and 1.4 show global trade in commercial services for the Russian Federation 
(based on the period 2001 -2017) and Viet Nam (based on the period 2013 -2015).2 For both 
Parties, the available data show an overall deficit in trade in commercial servic es with the world. 
For the Russian Federation, travel, transport and maintenance and repair services  represent the 
three mainly traded services, in terms of both exports and imports. For Viet Nam travel and 
transport services are the mainly traded services .  
Chart 1.3 Russian Federation: Trade in commercial services data with world, 2001 -2017  
 
Note:  Based on BPM6.  
Source:  Data viewed from:  http://www.cbr.ru/eng/statistics/Default.aspx?PrtId=svs  
                                                
2 In the rest of this Section charts are shown only for the Russian Federation and Viet Nam as they are 
the only two Parties which currently apply the trade in services provisions of the Agreement.  
Manufacturing services on physical 
inputs owned by others
Maintenance & repair services, n.i.e.
Transport services
Travel servicesInsurance and pension 
services
Financial services
Charges for the use of 
intellectual property n.i.e.Telecom, computer and 
information services
Other business servicesConstruction services
Personal, cultural and 
recreational services020406080100120140
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017A. Russian Federation imports from world
2001 -2017
(USD Billion)
020406080100120140
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017B. Russian Federation exports to world
2001 -2017
(USD Billion)WT/REG385/1  
 
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  Chart 1.4 Viet Nam: Trade in commercial services data with world, 2013 -2015  
 
Note:  Based on BPM6.  
Source:  Vietnamese authorities.  
 
1.9.  Trade in bilateral s ervices (20 02-2017) is shown in Chart 1. 5. Since 2011 the Russian 
Federation has run a growing bilateral trade in services deficit with Viet Nam.  
Chart 1.5 Russian Federation: Bilateral trade in services with  Viet Nam, 2002 -2017  
 
Note:  Based on BPM6.  
Source:  Data viewed from: http://www.cbr.ru/eng/statistics/Default.aspx?PrtId=svs  
 
Manufacturing services on physical 
inputs owned by others
Maintenance & repair services, n.i.e.
Transport services
Travel servicesInsurance and pension 
services
Financial services
Charges for the use of 
intellectual property n.i.e.Telecom, computer and 
information services
Other business servicesConstruction services
Personal, cultural and 
recreational services024681012141618
2013 2014 2015A. Viet Nam imports from world
2013 -2015
(USD Billion)
024681012141618
2013 2014 2015B. Viet Nam exports to world
2013 -2015
(USD Billion)
0.00.20.40.60.81.01.21.41.61.82.0
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017Russian Federation trade in services with Viet Nam
2002 -2017
(USD Billion ) 
Export ImportWT/REG385/1  
 
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  1.10.   Chart 1. 6 depict s the Russian Federation's  foreign direct  investment stocks and flows with 
the world and Viet Nam for the period  2009-2017. The Russian Federation's g lobal FDI outward 
flows reached a peak in 2013 and have fallen since. Its FDI flows with Viet Nam have fluctuated 
over the period; inward flows fro m Viet Nam turned negative in 2011 and have remained that way 
for most of the period since. Since 2015 the Russian Federation has been a net recipient of FDI 
stock with the world. Data on its outward FDI stock with Viet Nam are not available.  
Chart 1.6 Russian Federation: FDI stock and flow with Viet Nam and world  
 
Note:  FDI stock with Viet Nam contains confidential data: Inward (2014 -2015) and Outward  (2009 -2017) . 
Source:  http://www.cbr.ru/eng/statistics/Default.aspx?PrtId=svs  
 
1.11.   Viet Nam's stock and flow of FDI with the word is shown in Chart 1.7.  Viet Nam has 
experienced growing FDI stocks and flows over the period while outward stocks have not 
experienced much change over the period (2007 -2017).  
0200400600800
2009
2010
2011
2012
2013
2014
2015
2016
2017FDI stock with Viet Nam
2009 -2017
(USD Million ) 
Outward
Inward
-100-50050100150200250300
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017FDI flow with Viet Nam
2007 -2017
(USD Million) 
Outward
Inward
0100200300400500600
2009
2010
2011
2012
2013
2014
2015
2016
2017FDI stock with world
2009 -2017
(USD Billion )
Outward Inward
0102030405060708090100
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017FDI flow with world
2007 -2017
(USD Billion ) 
Outward InwardWT/REG385/1  
 
- 10 - 
 
  Chart 1.7 Viet Nam: FDI stock and flow with world, 2007 -2017  
 
Source:  UNCTAD.  
 
2  CHARACTERISTIC ELEME NTS OF THE AGRE EMENT  
2.1  Background Information  
2.1.  The Free Trade Agreement (hereinafter "the Agreement") between the EAEU States and Viet 
Nam was signed on 29 May 2015  and entered into force on 5 October 2016 . The Parties notified 
the goods and services aspects of the Agreement to the WTO on 4 May 2017, in document 
WT/REG385/N/1 - S/C/N/889. The notification was made pursuant to Article XXIV:7(a) of GATT 
1994 for goods, and to Article V:7(a) of GATS for services  (the provisions on services apply only to 
the Russian Fede ration and Viet Nam) . The text of the Agreement, together with its Annexes, was 
submitted in electronic form to the WTO Secretariat  and is available through the RTA -IS website 
(http://rtais.wto.org) . 
2.2.  The Agreement is composed of 15 Chapters and five annexe s (Box 2.1).  
Box 2.1 Structure of the Agreement  
Preamble   
Chapter 1  General  Provisions  
Chapter  2 Trade in  Goods  
Chapter 3  Trade Remedies  
Chapter 4  Rules of Origin  
Chapter 5  Customs Administration and Trade Facilitation  
Chapter 6  Technical Barriers to Trade  
Chapter 7  Sanitary and Phytosanitary Measures  
Chapter 8  Trade in Services , Investment and Movement of Natural Persons  
Chapter 9  Intellectual Property  
Chapter 10  Government Procurement  
Chapter 11 Competition  
Chapter 12  Sustainable Development  
Chapter 13  Electronic Technologies in Trade  
Chapter 14  Dispute Settlement  
Chapter 15  Final Provisions  
020406080100120140
2007 2009 2011 2013 2015 2017Viet Nam FDI stock with world
2007 -2017
(USD Billion ) 
Inward Outward
0246810121416
2007 2009 2011 2013 2015 2017Viet Nam FDI flow with world
2007 -2017
(USD Billion) 
Inward OutwardWT/REG385/1  
 
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  Preamble   
Annex 1 Schedules of Tariff Commitments  
Annex 2 Trigger Level for Trigger Safeguard Measures   
Annex 3 Product Specific Rules  
Annex 4  The List of Offshore Countries or Territories  
Annex 5  Certificate of Origin  
Source:  WTO Secretariat based on the Agreement.  
2.3.  In Article 1.1, "Parties" is defined as the Member States of the EAEU and the EAEU acting 
jointly or individually within their respective areas of competence derived from the Treaty on the 
EAEU, of the one part, and Viet Nam, of the other part.  
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.1.  The Parties grant each other MFN treatment on trade in goods to any good originating in or 
destined for the territory of any third country. MFN treatment does not apply to adjacent countries 
for the purposes of facilitating frontier traffic; par ticipants of a customs union, FTA or regional 
economic organization, or any other RTA as defined in Article XXIV of GATT 1994; or to developing 
and least developed countries in accordance with GATT 1994 or the GSP system (Article 2.1).  
3.2.  The Parties grant ea ch other national treatment in accordance with Article III of GATT 1994 
which is incorporated into the Agreement mutatis mutandis (Article 2.2).  
3.3.  Article VIII of GATT 1994 is incorporated into the Agreement mutatis mutandis (Article 2.5).  
The Parties shall ensure that their import licensing procedures are implemented in a transparent 
and predictable way and shall publish their rules and information concerning such procedures 
(Article 2.8).  
3.4.  The Parties agree to examine the possibility of further developing an d deepening their 
cooperation under the Agreement and to extend it to areas not covered therein. They agree to 
undertake a general review of the Agreement three years after it s entry into force and every five 
years thereafter, unless otherwise agreed (Article 15.5).  
3.1.2   Liberalization of trade and tariff lines  
3.1.3   Liberalization schedule  
3.5.  The Parties agree to progressively reduce and/or eliminate customs duties on originating 
goods in accordance with their schedules of tariff commitments in Annex 1 and not to increa se or 
adopt any new customs duty that would exceed the level specified in their schedules in Annex 1 
(Article 2.3).  
3.6.  The Parties may accelerate the reduction and/or elimination of customs duties either 
unilaterally or through mutual consent. If the customs duty on a good applied in accordance with 
Annex 1 is higher than the MFN duty on the good, the MFN rate applies. Changes to the HS code 
and description should be carried out without impairing the tariff concessions undertaken in 
Annex  1. 
3.7.  Neither Party may adopt or maintain any quantitative restriction, including prohibition or 
restriction on the importation of any good except in accordance with its WTO obligations and 
commitments. Articles XI and XIII of GATT 1994 are incorporated into the Agreement mutatis  
mutandis (Article 2.9).  WT/REG385/1  
 
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  3.8.  Tables 3.1 -3.4 show the tariff and trade liberalization offered by the EAEU States to Viet Nam 
under the Agreement.3 Table 3.1 shows tariff and trade liberalization offered by Armenia  to Viet 
Nam under the Agreement.4 In 201 6, 21.3% of Armenia 's tariff lines were duty free on an MFN 
basis, corresponding to 62.9% of its total imports from Viet Nam  in 201 3-2015. Following the 
Agreement's entry into force, it liberalized an additional 42.4% of lines, representing 27.4% of its 
imports f rom Viet Nam  in 2013-2015. Liberalization continues until 20 25 at which point 87.6% of 
tariff lines, corresponding to 91.7% of imports from Viet Nam  will be duty free. A total of 1,434  
lines will remain subject to duties.  
Table 3.1 Armenia  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out 
period  Number of 
lines  % of total 
lines in 
Armenia 's 
tariff 
schedule  Value of Armenia 's 
imports from Viet Nam   
(201 3-2015) 
USD million  % of Armenia' s total 
imports from  
Viet Nam  
2013 -2015 
MFN 2016 2,475  21.3 13.4 62.9 
2016 4,927  42.4 5.8 27.4 
2020 660 5.7 0.1 0.2 
2025 2,114  18.2 0.2 1.2 
Remain dutiable  1,434  12.4 1.8 8.3 
Total  11,610  100.0  21.3 100.0  
Note:  Based on the HS20 12 nomenclature.  
Source:  WTO estimates based on data from the Agreement, RTA database and the WTO -IDB. 
 
3.9.  Table 3. 2 shows tariff and trade liberalization offered by the Russian Federation  and Belarus 
to Viet Nam under the Agreement.5 In 201 6, 16.1% of the tariff lines of the Russian Federation  
and Belarus were duty free on an MFN basis, corresponding to 56% of the Russian Federation's 
total imports from Viet Nam  in 201 3-2015 and 36.1 % of Belarus'  total imports . Following the 
Agreement's entry into force,  the Russian Federation  and Belarus liberalized an additional 44.7% 
of lines, representing 32.1% of the Russian Federation's  total imports from Viet Nam  in 201 3-2015 
and 35.2% of Belarus'  total imports . Liberalization continues until 20 25 at which point 86.3% of 
tariff lines, corresponding to 89.1% of the Russian Federation's  imports and 77.5% of Belarus'  
imports from Viet Nam will be duty free. A total of 1,594  lines will remain subject to duties.  
Table 3.2 Russian Federation  and Belarus  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty 
phase -
out 
period  Number 
of lines  % of total  
lines in 
Russian 
Federation / 
Belarus 's tariff 
schedule  Russian Federation  imports 
from Viet Nam (2013 -2015)  Belarus'  imports from 
Viet Nam (2013 -2015)  
Value of 
imports  
(USD 
million)  % of Russian 
Federation 's 
imports from  
Viet Nam  
2013 -2015  Value of 
imports  
(USD 
million)  % of Belarus'  
imports from  
Viet Nam  
2013 -2015  
MFN 
2016 1,869  16.1 1,297.2  56.0 12.3 36.1 
2016 5,195  44.7 742.8  32.1 12.2 35.7 
2020 725 6.2 8.3 0.4 0.7 2.0 
2025 2,227  19.2 15.1 0.7 1.3 3.7 
                                                
3 The EAEU CET is based on the Russian Federation's MFN 201 6 tariff (as of 1 January 2016). In the 
case of Kazakhstan, the tariff is based on rates as of 1 December 2016.The tariffs applied by Armenia, 
Kazakhstan and the Kyrgyz Republic are the EAEU 2016 tariff with individual country exceptions.  
4 Armenia's tarif f is composed of 11,610 lines at the HS 10 -digit level, of which 10,021 (86.3%) are 
ad valorem . 536 lines (4.65) are subject to specific duties and 1,053 lines (9.1%) have mixed duties.  
5 The Russian Federation and Belarus share a common customs tariff com posed of 11,610 lines at the 
HS ten -digit level. Of these, 9,891 lines (85.2%) are subject to ad valorem  duties, 557 lines (4.8%) to specific 
duties, and 1,162 lines (10%) to mixed duties.  WT/REG385/1  
 
- 13 - 
 
  Duty 
phase -
out 
period  Number 
of lines  % of total  
lines in 
Russian 
Federation / 
Belarus 's tariff 
schedule  Russian Federation  imports 
from Viet Nam (2013 -2015)  Belarus'  imports from 
Viet Nam (2013 -2015)  
Value of 
imports  
(USD 
million)  % of Russian 
Federation 's 
imports from  
Viet Nam  
2013 -2015  Value of 
imports  
(USD 
million)  % of Belarus'  
imports from  
Viet Nam  
2013 -2015  
Remain 
dutiable  1,594  13.7 251.8  10.9 7.7 22.5 
Total  11,610  100.0  2,315.1  100.0  34.2 100.0  
Note:  Tariff lines subject to in -quota rates are excluded in the computation .  
 Based on the HS20 12 nomenclature.  
 Data for imports into Belarus are available at the 10 -digit tariff line level only for 2013. 2014 and 
2015 import data at the 6 -digit level were aligned with the 10 -digit tariff line level.  
Source:  WTO estimates based on data from the Agreement, Russian Federation authorities, RTA database 
and the UNSD, Comtrade database . 
 
3.10.   Table 3. 3 shows tariff and trade liberalization offered by Kazakhstan  under the Agreement.6 
In 201 6, 16.1% of Kazakhstan 's tariff lines were duty free on an MFN basis, corresponding to 
77.7% of its total imports from Viet Nam  in 201 3-2015. Following the Agreement's entry into 
force, it liberalized an additional 44.8% of lin es, representing 17.8% of its imports from Viet Nam  
in 2013-2015. Liberalization continues until 20 25 at which point 86.2% of tariff lines, 
corresponding to 96% of imports from Viet Nam will be duty free. A total of 1,599  lines will remain 
subject to dutie s. 
Table 3.3 Kazakhstan  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty 
phase -out 
period  Number 
of lines  % of total 
lines in 
Kazakhstan's 
tariff 
schedule  Value of Kazakhstan's 
imports from  
Viet Nam  
(2013 -2015)  
USD million  % of Kazakhstan's total imports 
from Viet Nam  
2013 -2015  
MFN 2016  1,868  16.1 180.9  77.7 
2016 5,196  44.8 41.5 17.8 
2020 719 6.2 0.1 0.0 
2025 2,228  19.2 1.0 0.4 
Remain 
dutiable  1,599  13.8 9.3 4.0 
Total  11,610  100.0  232.8  100.0  
Note:  Tariff lines subject to in -quota rates are excluded in the computation.  
 Based on the HS2012 nomenclature.  
Source:  WTO estimates based on data from the Agreement, Kazakhstan authorities, RTA database and the 
WTO-IDB. 
 
3.11.   Table 3. 4 shows tariff and trade liberalization offered by the Kyrgyz Republic  under the 
Agreement.7 In 201 6, 17.4% of the Kyrgyz Republic 's tariff lines were duty free on an MFN basis, 
corresponding to 36.2% of its total imports from Viet Nam  in 201 3-2015. Following the 
Agreement's entry into force, it liberalized an additional 44.1% of lines, representing 41.2% of its 
imports from Viet Nam  in 2013-2015. Liberalization continues until 20 25 at which point 86.6% of 
tariff lines, correspo nding to 96% of imports from Viet Nam will be duty free. A total of 1,556 lines 
will remain subject to duties.  
                                                
6 Kazakhstan's tariff is composed of 11,610 lines at the HS ten -digit level of which 10,367 (89.3%) are 
subject to ad valorem  duties. 442 lines (3.6%) are subject to specific duties, 17 lines (0.2%) are subject to 
compound duties and 804 lines (6.9%) to mixed duties.  
7 The Kyrgyz Republic's tariff is composed of 11,610 li nes at the HS ten -digit level of which 9,902 lines 
(85.3%) are subject to ad valorem  duties. 557 lines (4.8%) are subject to specific duties and 1,151 lines 
(9.9%) to mixed duties.  WT/REG385/1  
 
- 14 - 
 
  Table 3.4 Kyrgyz Republic  
Tariff elimination commitments under the Agreement and corresponding av erage trade  
Duty phase -out period  Number 
of lines  % of total lines 
in Kyrgyz 
Republic's tariff 
schedule  Value of Kyrgyz 
Republic's 
imports from  
Viet Nam  
(2013 -2015)  
USD million  % of Kyrgyz 
Republic's total 
imports from  
Viet Nam  
2013 -2015  
MFN 2016  2,019  17.4 1.3 36.2 
2016 5,122  44.1 1.5 41.2 
2020 712 6.1 0.0 0.1 
2025 2,201  19.0 0.4 12.2 
Remain dutiable  1,556  13.4 0.4 10.3 
Total  11,610  100.0  3.5 100.0  
Note:  Tariff lines subject to in -quota rates are excluded in the computation .  
 Based on the HS2012 nomenclature.  
Source:  WTO estimates based on data from the Agreement, RTA database, WTO -IDB and UNSD, Comtrade 
database.  
 
3.12.   Table 3. 5 shows tariff and trade liberalization offered by Viet Nam  under the Agreement.8 In 
2016, 31.9% of Viet Nam's  tariff lines were duty free on an MFN basis, corresponding to 98.3% of 
its total imports from Armenia  in 201 3-2014, to 89.7% of its imports from Belarus in 2013 -2015, 
to 77.1% of its imports from Kazakhstan in 2013 -2015, and to 39.7% of its imports from the 
Russi an Federation in 2013 -2015. Viet Nam has recorded no import data for the Kyrgyz Republic in 
the period 2013 -2015.  
3.13.   Following the Agreement's entry into force, Viet Nam  liberalized an additional 27.7% of 
lines, representing 1.5% of its imports from Armenia  in 2013-2014, to 1.1% of its imports from 
Belarus in 2013 -2015, to 22.3% of its imports from Kazakhstan in 2013 -2015, and to 30.3% of its 
imports from the Russian Federation in 2013 -2015.9 Liberalization continues until 20 27 at which 
point 94.5% of tariff lines, corresponding to 100% of imports from EAEU States  will be duty free. A 
total of 519 lines will remain subject to duties.  
                                                
8 Viet Nam's tariff is composed of 9,471 lines at the HS eight -digit level of which all are subject to 
ad valorem  duties.  
9 Please note that a total of 672 lines that are duty -free on an MFN basis in Viet Nam's schedule are 
excluded from the Agreement, but are included in the number of liberalized tariff lines.   
  WT/REG385/1  
 
- 15 - Table 3.5 Viet Nam  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -
out period  Number 
of lines  % of total lines in 
Viet Nam 's tariff 
schedule  Imports from Armenia  
(2013 -2014)  Imports from Belarus 
(2013 -2015)  Imports from Kazakhstan  
(2013 -2015)  Imports from the 
Russian Federation  
(2013 -2015)  
Value of 
imports  
(USD 
million)  % of total 
imports from  
Armenia  Value of 
imports  
(USD 
million)  % of total 
imports from  
Belarus  Value of 
imports  
(USD 
million)  % of total 
imports 
from  
Kazakhstan  Value of 
imports  
(USD 
million)  % of total 
imports 
from  the 
Russian 
Federation  
MFN 2016 3,023  31.9 1.4 98.3 105.1  89.7 6.4 77.1 319.5  39.7 
2016 2,620  27.7 0.0 1.5 1.3 1.1 1.8 22.3 243.7  30.3 
2018 143 1.5   0.3 0.3   1.1 0.1 
2020 2,092  22.1 0.0 0.1 4.7 4.0 0.0 0.6 127.9  15.9 
2022 85 0.9   0.8 0.6   2.2 0.3 
2025 962 10.2 0.0 0.0 4.6 4.0 0.0 0.0 73.2 9.1 
2027 27 0.3       33.9 4.2 
Remain dutiable  519 5.5   0.4 0.3   3.0 0.4 
Total  9,471  100.0  1.4 100.0  117.2  100.0  8.2 100.0  804.7  100.0  
Note:  Tariff lines subject to in -quota rates are excluded in the computation .  
 Viet Nam has no recorded import data for Armenia (2015) and for Kyrgyz Republic (2013 -2015).  
 Based on the HS20 12 nomenclature.  
Source:  WTO estimates based on data from the Viet Nam authorities, Agreement, RTA database and the WTO -IDB. 
 WT/REG385/1  
 
- 16 - 
 
  3.1.4   Liberalization Schedule by Product  
3.14.   Table 3. 6 shows Armeni a's tariff liberalization by HS Section. Liberalization takes place at 
regular intervals until 20 25. The 1,434  products remaining dutiable cover almost all  HS Sections, 
and include both agricultural and industrial goods. The average final tariff on dutiable products for 
agricultural goods ranges from 10.4% to 35%, while for industrial products it is 3.9% to 13.2%. 
Table 3.6 Armenia: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under the  
MFN 201 6 Number of duty -free lines 
under the Agreement  
Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2016  2020  2025  
I 16.8 1,184  63 514 66 187 354 35.0 
II 7.3 625 67 333 65 129 31 10.6 
III 9.0 151 15 59  32 45 10.4 
IV 12.2 1,092  57 247 26 479 283 16.3 
V 4.0 278 52 217   9 3.9 
VI 4.0 1,237  292 884 15 25 21 6.4 
VII 5.5 358 79 145 95 30 9 8.6 
VIII 5.6 222 32 133 39 18   
IX 8.9 305 15 111 12 161 6 11.3 
X 7.5 230 25 115 5 69 16 10.7 
XI 7.4 1,204  114 560 44 293 193 9.6 
XII 8.8 116 8 31 3 14 60 6.5 
XIII 11.3 276 10 61 5 161 39 12.7 
XIV 11.4 66 16 27 1 22   
XV 6.5 1,183  171 603 29 230 150 7.9 
XVI 3.3 1,926  1,131  423 229 123 20 8.7 
XVII 6.4 491 165 149 11 50 116 11.3 
XVIII 4.5 359 146 156 14 28 15 10.4 
XIX 16.0 24 1 23     
XX 11.9 276 9 136 1 63 67 13.2 
XXI 0.0 7 7      
Total  7.6 11,610  2,475  4,927  660 2,114  1,434  17.4 
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included .  
 Based on the HS20 12 nomenclature.  
Source:  WTO estimates based on data from the Agreement and the RTA database . 
 
3.15.   The average remaining dutiable rates by HS Chapter applied by Armenia to imports from 
Viet Nam of agricultural and industrial products at the end of the implementation period are shown 
in Chart 3.1. In the case of agricultural products preferential duties match MFN duties indicating no 
liberalization of these lines vis-à-vis the MFN rates. In the case of industrial goods, average 
preferential duties are lower than MFN duties in a number of HS Chapters.   WT/REG385/1  
 
- 17 - 
 
  Chart 3.1 Armenia : Average of dutiable rates, by HS Chapter  
 
Note:  HS chapter 29 contains specific duties and HS chapter 80 contains specific  duties only for 
preferential rate.  
 Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on the data from the  Agreement and the RTA database.  
 
3.16.   Table 3. 7 shows tariff liberalization by HS Section  for the Russian Federation  and Belarus . 
Liberalization takes place at regular intervals until 20 25. The 1,594  products remaining dutiable 
cover almost all  HS Sections, and include both agricultural and industrial goods. The average final 
tariff on dutiable products for agricultural goods ranges from 10.7% to 42.4%, while for industrial 
products it is 4% to 14.9%.  
Table 3.7 Russian Federation  and Belarus : Tariff elimination under the Agreement, by HS 
Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines under 
the  
MFN 201 6 Number of duty -free lines 
under the Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2016  2020  2025  
I 19.1 1,184  63 514 66 187 354 42.4 
II 7.6 625 35 342 66 130 52 10.7 
III 9.2 151 15 59  32 45 10.8 
IV 12.3 1,092  38 262 26 481 285 16.2 
V 4.4 278 30 238   10 4.0 
VI 4.8 1,237  109 995 30 35 68 5.8 
VII 6.3 358 38 155 124 30 11 8.2 
VIII 5.7 222 28 135 41 18   
IX 9.3 305 3 118 12 166 6 11.3 
X 7.8 230 16 120 5 70 19 10.6 
XI 8.1 1,204  9 572 48 338 237 9.7 
XII 8.8 116 8 31 3 14 60 7.8 
XIII 11.5 276 7 61 5 164 39 13.1 
XIV 13.8 66 5 28 3 30   
XV 6.9 1,183  119 626 36 247 155 7.9 
XVI 3.5 1,926  1,087  447 232 139 21 8.5 
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07
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10
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HS ChapterPreferential MFNHS Chapters 1 -24
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  HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines under 
the  
MFN 201 6 Number of duty -free lines 
under the Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2016  2020  2025  
XVII 8.8 491 108 168 13 52 150 14.9 
XVIII 4.8 359 135 164 14 31 15 10.1 
XIX 16.0 24 1 23     
XX 11.9 276 8 137 1 63 67 13.2 
XXI 0.0 7 7      
Total  8.3 11,610  1,869  5,195  725 2,227  1,594  18.8 
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are excluded and the ad valorem  parts of alternate rates are included   
 Based on the HS20 12 nomenclature.  
Source:  WTO estimates based o n data from the Agreement and the RTA database . 
 
3.17.   The average remaining dutiable rates by HS Chapter applied by Belarus and the Russian 
Federation to imports from Viet Nam of agricultural and industrial products at the end of the 
implementation period are s hown in Chart 3.2. In the case of agricultural products preferential 
duties match MFN duties indicating that no liberalization of these lines vis-à-vis the MFN rates. In 
the case of industrial goods, preferential duties are lower than MFN duties in a numbe r of 
HS Chapters.   
Chart 3.2 Belarus and Russian Federation : Average of dutiable rates, by HS Chapter  
 
Note:  HS chapters 29 and 80 contain specific duties only for preferential rate.  
 Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on the data from the Agreement and the RTA database.  
 
3.18.   Table 3. 8 shows Kazakhstan 's tariff liberalization by HS Section. Liberalization takes place at 
regular intervals until 20 25. The 1,599  products remaining dutia ble cover almost all  HS Sections, 
and include both agricultural and industrial goods. The average final tariff on dutiable products for 
agricultural goods ranges from 9.4% to 28.4%, while for industrial products it is 4% to 12.7%. 
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70
72
73
*80
82
83
84
85
86
87
88
89
90
91
92
94
95
96Average Duty Rate (%)
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1
2
3
7
9
10
11
15
16
17
18
19
20
21
22
23
24
25
28
*29
30Average Duty Rate (%)
HS ChapterPreferential MFNHS Chapters 1 -24
HS Chapters 25 -97WT/REG385/1  
 
- 19 - 
 
  Table 3.8 Kazakhstan: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines under 
the  
MFN 2016  Number of duty -free lines 
under the Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2016  2020  2025  
I 14.4 1,184  91 492 61 186 354 28.4 
II 7.4 625 37 340 66 130 52 10.0 
III 8.6 151 19 59  32 41 10.6 
IV 10.5 1,092  38 262 26 481 285 9.4 
V 4.4 278 28 240   10 4.0 
VI 4.7 1,237  106 998 30 35 68 5.6 
VII 6.2 358 33 157 126 30 12 7.8 
VIII 5.6 222 28 135 41 18   
IX 7.9 305 3 118 12 166 6 11.3 
X 7.2 230 17 119 5 70 19 9.2 
XI 8.5 1,204  9 572 48 338 237 10.5 
XII 8.7 116 8 31 3 14 60 12.2 
XIII 11.3 276 6 62 5 164 39 12.3 
XIV 12.3 66 1 30 3 32   
XV 6.5 1,183  119 626 36 247 155 7.3 
XVI 3.1 1,926  1,085  455 228 137 21 7.8 
XVII 8.0 491 101 173 13 52 152 12.7 
XVIII 4.8 359 124 166 15 33 21 9.4 
XIX 16.7 24  24     
XX 10.4 276 8 137 1 63 67 11.6 
XXI 0.0 7 7      
Total  7.4 11,610  1,868  5,196  719 2,228  1,599  14.5 
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are excluded and the ad valorem  parts of alternate rates are included  
 Based on the HS2012 nomenclature.  
Source:  WTO estimates based o n data from the Agreement and the RTA database.  
 
3.19.   The average remaining dutiable rates by HS Chapter applied by Kazakhstan to imports from 
Viet Nam of agricultural and industrial products at the end of the implementation period are shown 
in Chart 3.3. In th e case of agricultural products preferential duties match MFN duties indicating 
that no liberalization of these lines vis-à-vis the MFN rates. In the case of industrial goods, 
preferential duties are lower than MFN duties in a number of HS Chapters.   WT/REG385/1  
 
- 20 - 
 
  Chart 3.3 Kazakhstan : Average of dutiable rates, by HS Chapter  
 
Note:  HS chapters 22 and 29 contain specific duties and HS chapter 80 contain specific duties only for 
preferential rate.  
 Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on the data from the Agreement and the RTA.  
 
3.20.   Table 3. 9 shows the Kyrgyz Republic 's tariff liberalization by HS Section. Liberalization takes 
place at regular intervals until 20 25. The 1,599  products remaining dutia ble cover almost all  HS 
Sections, and include both agricultural and industrial goods. The average final tariff on dutiable 
products for agricultural goods ranges from 10.7% to 42.4%, while for industrial products it is 4% 
to 14%. 
Table 3.9 Kyrgyz Republic: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under the  
MFN 2016  Number of duty -free lines 
under the Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2016  2020  2025  
I 19.1 1,184  64 513 66 187 354 42.4 
II 7.6 625 40 338 66 129 52 10.7 
III 9.2 151 15 59  32 45 10.8 
IV 12.3 1,092  41 260 26 480 285 16.2 
V 4.4 278 30 238   10 4.0 
VI 4.6 1,237  163 968 29 35 42 6.4 
VII 6.0 358 51 151 118 28 10 8.0 
VIII 5.7 222 28 135 41 18   
IX 9.3 305 3 118 12 166 6 11.3 
X 7.8 230 16 120 5 70 19 10.6 
XI 8.1 1,204  9 572 48 338 237 9.7 
XII 8.8 116 8 31 3 14 60 7.8 
XIII 11.5 276 7 61 5 164 39 13.1 
XIV 13.8 66 5 28 3 30   
XV 6.7 1,183  143 616 34 235 155 7.9 
XVI 3.4 1,926  1,109  432 229 136 20 8.7 
XVII 8.0 491 130 161 12 45 143 14.0 
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83
84
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91
92
94
95
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2
3
7
9
10
11
15
16
17
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19
20
21
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- 21 - 
 
  HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under the  
MFN 2016  Number of duty -free lines 
under the Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2016  2020  2025  
XVIII 4.7 359 140 162 14 31 12 10.8 
XIX 16.0 24 1 23     
XX 11.9 276 9 136 1 63 67 13.2 
XXI 0.0 7 7      
Total  8.2 11,610  2,019  5,122  712 2,201  1,556  19.1 
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are excluded and the ad valorem  parts of alternate rates are included  
 Based on the HS2012 nomenclature.  
Source:  WTO estimates based on data from the Agreement and the RTA database.  
3.21.   The average remaining dutiable rates by HS Chapter applied by the Kyrgyz Republic to 
imports from Viet Nam of agricultural and industrial products at the end of the implementation 
period are shown in Chart 3 .4. In the case of agricultural products preferential duties match MFN 
duties indicating that no liberalization of these lines vis-à-vis the MFN rates. In the case of 
industrial goods, preferential duties are lower than MFN duties in a number of HS Chapter s. 
Chart 3.4 Kyrgyz Republic : Average of dutiable rates, by HS Chapter  
 
Note:  HS chapters 29 and 80 contain specific duties only for preferential rate.  
 Based on the HS 2012 nomenclature . 
Source:  WTO estimates based on the data from the Agreement and the RTA database . 
3.22.   Table 3.10 shows Viet Nam's  tariff liberalization by HS Section. Liberalization takes place at 
regular intervals until 20 27. The 519 products remaining dutiable fall in a number of  HS Sec tions, 
and include both agricultural and industrial goods. The average final tariff on dutiable products for 
agricultural goods ranges from 6.7% to 28.8%, while for industrial products it is 9.1% to 60%. 
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82
83
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88
89
90
91
92
94
95
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1
2
3
7
9
10
11
15
16
17
18
19
20
21
22
23
24
25
28
*29
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HS ChapterPreferential MFNHS Chapters 1 -24
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- 22 - 
 
  Table 3.10 Viet Nam: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under the  
MFN 
2016 Number of duty -free lines under the 
Agreement  
Remain 
dutiable  
Avg. 
Final 
Tariff  
(Dutiable
) 2016  
2018  
2020  
2022  
2025  
2027  
I 12.0 521 84 223  161  32  21 28.8 
II 15.3 474 70 162  186  53  3 6.7 
III 15.0 156  78 5 16  57    
IV 27.8 443 36 15 52 92  132  116 37.6 
V 5.6 204 74 60  29  7 27 7 16.6 
VI 3.1 1,157  683 319  91  48  16 16.4 
VII 8.4 480 89 155  150  58  28 20.4 
VIII 12.5 100 30 18  15  37    
IX 6.8 157 73 53  6  25    
X 11.6 269 38 67  154  10    
XI 12.4 1,079  93 719  260  2  5 60.0 
XII 22.7 74 5 42  5  22    
XIII 17.7 215 14 61  93  47    
XIV 12.9 81 18 23 24     16 19.0 
XV 7.9 909 343 168  248 21 97  32 9.1 
XVI 6.2 2,067  1,022  339 41 350 11 215  89 17.8 
XVII 25.2 478 84 19 21 38 53 81  182 38.2 
XVIII 4.5 329 223 34  43  29    
XIX 3.5 27 23       4 23.8 
XX 18.1 239 12 63  154  10    
XXI 2.5 12 9 2  1      
Total  10.6 9,471  3,023  2,620  143 2,092  85 962 27 519 29.8 
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are excluded and the ad valorem  parts of alternate rates are included .  
 Based on the HS20 12 nomenclature.  
Source:  WTO estimates based on data from the Agreement, RTA database and the WTO -IDB. 
 
3.23.   The average remaining dutiable rates by HS Chapter applied by Viet Nam to imports from 
the EAEU States of agricultural and industrial products at the end  of the implementation period are 
shown in Chart 3.5. In the case of agricultural products preferential duties match MFN duties in all 
but one Chapter (HS Chapter 24) indicating no liberalization of these lines vis-à-vis the MFN rates. 
In the case of indus trial goods, preferential duties match MFN duties.  WT/REG385/1  
 
- 23 - 
 
  Chart 3.5 Viet Nam: Average of dutiable rates, by HS Chapter  
 
Source:  WTO estimates based on the data from the Agreement and the RTA database.  
 Based on the HS 2012 nomenclature.  
 
3.1.5   Tariff rate quotas  
3.24.   Viet Nam accords the EAEU Member States a tariff rate quota on the import of eggs which is 
separate from its TRQ for eggs under its WTO commitments ( Annex Table A2.1). As of 2018, a 
TRQ of 8,000 dozen per year (wit h in quota rate of 0%) remains in place . Viet Nam also accords a 
TRQ on unmanufactured tobacco and tobacco refuse originating in EAEU Member States, in 
accordance with Viet Nam's international commitments and respective domestic laws and 
regulations on the se products ( Annex Table A2.2). As of 201 9, a TRQ of 500 tonnes  per year (with 
in quota rate of 3%) remains in place.10  
3.25.   The EAEU Member States accord a TRQ on rice originating in Viet Nam ( Annex Table A2.3). 
The TRQ of 10,000 tonnes per year (with in quota  rate of 0%) remains in place indefinitely.11  
3.2  Rules of origin  
3.26.   Chapter 4 which contains provisions on rules of origin is divided into five Sections: Section I 
contains general provisions; Section II deals with documentary proof of origin; Section III with 
preferential tariff treatment; Section IV with administrative cooperation; and Section V with 
transitional provisions.  Product specific rules of origin are found in Annex 3.   
3.27.   A good is considered  as originating  in a Party  if it is:  
wholly obtained or produced in a Party as provided for in Article 4.4 of the 
Agreement;  
produced entirely in one or both  Parties, exclusively  from originating 
materials from one or both Parties;  
produced in a Party  using non -originating materials  and satisfies the 
requirements  of product specific rules in A nnex 3 . 
                                                
10 Viet Nam.  
11 According to the EAEU Member States the TRQ on rice originating in Viet Nam is separate from WTO 
commitments on these products.  
010203040506070
020304121316172022242527303638406371728485878993Average Duty Rate (%)
HS ChapterPreferential MFNWT/REG385/1  
 
- 24 - 
 
  3.28.   Annex 3 contains product specific rules of origin and the conditions that need to be fulfilled 
for products to qualify as originating. For products in HS Chapters 1, 14 and a few fish in 
Chapter  3 the wholly obtained criterion is the norm . For agricultural  goods in HS Chapters 2 -8, 
10-13, 17 , and 20 a change in chapter (CC) is required in the case of non -originating materials 
used in the production of final goods (sometimes with exceptions for specific goods). For 
agricultural goods in other HS Chapters , a change in HS chapter is sometimes su pplemented by an 
optional value -added content (VAC) ranging from 40% to 50%, or a change in tariff heading (CTH)  
or subheading (CTSH) is required for non-originating goods . In the case of industrial goods, a 
change in ta riff classification is the main criterion used to determine origin where non -originating 
inputs are used . These  involve a CC , CTH or CTSH, sometimes supplemented by a VAC (ranging 
from 40 to 60%).  
3.29.   Cumu lation of origin is governed by the provisions of Article 4.7. Originating goods or 
materials of a Party, which are used as material in the manufacture of a product in the other Party, 
shall be considered as originating in such Party where the last operati ons other than those referred 
to in paragraph 1 of Article 4.6 (Insufficient Working or Processing) of th e Agreement have been 
carried out. The origin of such material shall be confirmed by a Certificate of Origin (Form EAV) 
issued by an authorized bo dy. 
3.30.   Goods that do not undergo a change in tariff classification pursuant to Annex 3 of the 
Agreement are nonetheless considered originating if the value of all non -originating materials used 
in the production of the goods that do not undergo the required change  in tariff classification, does 
not exceed 10% of the fob value of such goods and they meet all other applicable requirements of 
Chapter 4.  
3.31.   Chapter 4 also contains provisions on insufficient working or processing ; direct 
consignment; direct purchase ; packa ging materials for retail sale; packing materials for shipment; 
accessories, spare parts, tools and instructional or other information materials; sets; and indirect 
materials.  
3.32.   Section II of Chapter 4 contains provisions on claims for preferential tariff t reatment; 
circumstances when certificates of origin are not required; issuance of certificates of origin; minor 
discrepancies; specific cases or issuance of certificates of origin; alterations in certificates of 
origin; and record -keeping requirements . 
3.33.   Section III of Chapter 4 contains provisions on the granting, denial and temporary 
suspension of preferential tariff treatment. Section IV on Administrative Cooperation deals with 
authorized body, verification authority and language; notifications; developmen t and 
implementation of electronic origin certification and verification system; verification or origin and 
visits; confidentiality; and penalties or other measures against fraudulent acts. Section V contains 
provisions on goods in transportation or storag e. 
3.3  Export duties and charges, and quantitative restrictions  
3.34.   Neither Party may adopt or maintain any quantitative restriction, including prohibition or 
restriction on the exportation of any good except in accordance with its WTO obligations and 
commitments.  Articles XI and XIII of GATT 1994 are incorporated into the Agreement mutatis 
mutandis (Article 2.9).  
3.4  Regulatory provisions on trade in goods  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.35.   Chapter 7 deals with sanitary and phytosanitary (SPS) measures. Except as otherwise 
provided in Chapter 7, the SPS Agreement applies between the Parties and is incorporated into the 
Agreement mutatis mutandis (Article 7.4). The Parties recognize that equivalence is an important 
means to facilitate trade and may recognize equivalence of a measure, a group of measures or a 
system to the extent feasible and appropriate (Article 7.5). Chapter 7 contains provisions on WT/REG385/1  
 
- 25 - 
 
  adaptation to regional conditions (Article 7.6), audit and inspections (Article 7.7), documents 
required to con firm the safety of products (Article 7.8), and cooperation (7.11).  
3.36.   Where a Party adopts emergency measures necessary to protect human, animal or plant life 
or health, it shall notify such measures to the other Party as soon as possible. Consultations on 
emergency measures shall be held upon request (Article 7.9).  
3.37.   Where a Party considers that an SPS measure is affecting its trade with another Party it may 
request consultations. If consultations do not solve the matter, a Party has the right to use the 
Agreem ent's dispute settlement mechanism (Article 7.12).   
3.4.1.2   Technical barriers to trade  
3.38.   Chapter 6 deals with technical barriers to trade. The Chapter applie s to all standards, 
technical regulations and conformity assessment procedures of the Parties that may direc tly or 
indirectly affect trade in goods between the Parties except purchasing specifications prepared by 
governmental bodies for production or consumption requirements of governmental bodies; and 
SPS measures. In accordance with Chapter 6 and the TBT Agree ment, each Party has the right to 
prepare, adopt and apply standards, technical regulations and conformity assessment procedures. 
Except as otherwise provided for in Chapter 6, the Parties agree that the TBT Agreement applies 
between them and is incorporat ed into the Agreement, mutatis mutandis.  
3.39.   The Parties agree to provide a period for comments of at least 60 days following the 
publication of a notice of the kind envisaged in Articles 2.9 and/or 5.6 of the TBT Agreement, 
except for situations where urgent problems of safety, health, environmental protection or national 
security arise or threaten to arise (Article 6.5).  
3.40.    The Parties also allow at least 180 days from the adoption of a technical regulation and/or 
conformity assessment procedure and its/their  entry into force, except for situations where urgent 
problems of safety, health, environmental protection or national security arise or threaten to arise . 
3.41.   Where the day to day application of standards, technical regulations and conformity 
assessment procedu res is affecting trade between the Parties, a Party may request consultations. 
Where a matter cannot be clarified or resolved as a result of consultations, the Parties may 
establish an ad hoc working group to find a solution (Article 6.7). The Parties agre e to a number of 
cooperation activities as outlined in Article 6.8.  There is no reference to the Agreement's dispute 
settlement mechanism in Chapter 6. The Parties have confirmed that they have the right to use 
the Agreement's dispute set tlement mechanism for TBT matters.  
3.4.2   Safeguard mechanisms  
3.4.2.1   Global safeguards  
3.42.   The Parties shall apply global safeguards in accordance with the provisions of Article XIX of 
GATT 1994 and the Agreement on Safeguards (Article 3.3).  The Party intending to apply a global 
safeguard measure shall provide the other Party a written notification of all pertinent information 
on the initiation of an investigation, the provisional findings and the final findings of the 
investigation (Article 3.5). 
3.4.2.2   Bilateral safeguards  
3.43.   A Party may apply a bilateral safeguard measure  consisting of either (i) a suspension of the 
further reduction of any rate of  customs duty on a good , or (ii) an increase in the rate of customs 
duty on the good to a level not to e xceed the base rate indicated in Annex 1 of the Agreement 
(Article 3.4) . A Party affected by the measure shall be offered compensation in the form of 
substantially equivalent trade liberalization in relation to imports from such Party.  
3.44.   A bilateral safeguar d measure may be applied for the following periods of time . For a good 
for which the customs duty reaches the final reduction rate within three years from the 
Agreement's entry into force, a Party may apply a bilateral safeguard measure for a period not 
exceeding two years and shall not apply a bilateral safeguard measure again on the same good WT/REG385/1  
 
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  during the one -year period after the expiration of the previous bilateral safeguard measure. Any 
bilateral safeguard measure  shall not be applied more than twice to the same good.  
3.45.   In the case of a good for which the customs duty reaches the final reduction after three 
years from the Agreement's entry into force, a Party may apply a bilateral safeguard measure for a 
period not exceeding two years. The period of applic ation of the measure may be extended by up 
to one year if there is evidence that it is necessary to remedy or prevent serious injury or threat 
thereof and that the industry is adjusting. A Party shall not apply a bilateral safeguard measure 
again on the sa me good for the period of time equal to that during which such measure had been 
previously applied. Any bilateral safeguard measure shall not be applied more than twice to the 
same good.  
3.46.   Neither Party may apply a bilateral safeguard measure and a global sa feguard measure to 
the same good at the same time. A bilateral safeguard measure may only be applied during the 
transition period: for goods for which duty elimination or reduction is to be completed within three 
years, 3 -5 years or beyond five years, the transition period extends to seven years, five years or 
three years respectively beyond the date of completion of the duty elimination or reduction . 
3.4.2.3   Balance of Payments  safeguards  
3.47.   Article XII of GATT 1994 and the Understanding on Balance -of-Payments Provis ions of GATT 
1994 are incorporated into the Agreement mutatis mutandis (Article 1.11).  
3.4.2.4   Special safeguards  
3.48.   The EAEU States may apply a trigger safeguard measure to originating goods of Viet  Nam 
listed in Annex 2 of the Agreement imported into the EAEU if th e volume of imports during any 
calendar year exceeds the relevant trigger level for that year specified in Annex 2 to the 
Agreement (Article  2.10). The trigger safeguard applies to  a list of 12 products (at the HS 4 -digit 
or six -digit level) of clothing, f ootwear and wooden furniture  (Annex Table A3.1) . 
3.49.   A trigger safeguard measure shall be applied in the form of a customs duty equal to the 
MFN rate applied with respect to the goods concerned on the date when the trigger safeguard 
measure comes into effect. The measure shall be applied for a period not exceeding six months. If 
on the date of the application of the trigger safeguard measure the volume of imports concerned 
exceeds 150% of the relevant trigger level, the period of application may be extended for  a further 
three months.  
3.50.   The EAEU  shall publish data on the volume of imports concerned in a readily accessible 
manner for Viet Nam. The EAEU shall notify Viet Nam in writing upon finding that the conditions 
for the application of a trigger safeguard measu re are met. The EAEU shall also give notice in 
writing at least 20 days before taking a decision on the application of a trigger safeguard measure, 
as well as three days after taking such decision. The Parties shall review the operation of the 
trigger safeguard measure every three years and may decide to amend it.  
3.4.3   Anti-dumping and countervailing measures  
3.51.   The Parties shall apply anti -dumping measures in accordance with the provisions of Article 
VI of GATT 1994 and the Agreement on Implementation of Artic le VI of GATT 1994 (Article 3.2). 
For the purposes of conducting anti -dumping investigations and applying measures by Viet Nam, 
the Member States of the EAEU shall be considered individually, and not as the EAEU as a whole, 
unless the Parties agree otherwi se. 
3.52.   The Parties shall apply countervailing measures in accordance with the provisions of 
Articles  VI and XVI of GATT 1994 and the SCM Agreement (Article 3.1). For the purposes of 
conducting countervailing investigations and applying countervailing measures  by Viet Nam, the 
Member States of the EAEU shall be considered individually, and not as the EAEU as a whole, 
unless there are subsidies within the meaning of Article XVI of GATT 1994 and the SCM Agreement 
available at the level of the EAEU for all Member States of the EAEU.  
 WT/REG385/1  
 
- 27 - 
 
  3.4.4   Subsidies and State -aid 
3.53.   The rights and obligations of the Parties in respect of subsidies for goods not covered by the 
Agreement on Agriculture in Annex 1A to the WTO Agreement shall be  governed by the provisions 
of Article XVI of GATT  1994, the SCM Agreement and their respective WTO obligations and 
commitments (Article 2.7). The Parties share the objective of multilateral elimination of export 
subsidies for agricultural goods. The rights and obligations of the Parties in respect of exp ort 
subsidies on any agricultural good destined for the territory of the other Party shall be governed by 
their respective WTO obligations and commitments.  
3.54.   Each Party shall ensure transparency in the area of subsidies covered by Article 2.7  of the 
Agreeme nt. Upon request of a Party, the other Party within a reasonable time shall give notice on 
a specific subsidy, as defined in the SCM Agreement, that it grants or maintains. Such notice shall 
contain the information set out in Article 25.3 of the SCM Agreem ent. 
3.55.   The Parties shall ensure that state trading enterprises operate in accordance with 
Article  XVII of GATT 1994 and WTO obligations and commitments (Article 2.11).  
3.4.5   Customs -related procedures  
3.56.   Chapter 5 deals with customs administration and trade facilitation. It aims at: (i) 
transparency of customs procedures and customs formalities ; (ii) trade facilitation and 
harmonization of customs procedures;  and (iii) customs  cooperation including exchang e of 
information between the central customs authorities of the Parties. The Parties agree on facilitation 
of customs administration measures  (Article 5.3); release of goods within 48 hours except in 
circumstances stipulated in the Parties' customs laws an d regulations  (Article 5.4); risk 
management procedures  (Article 5.5); customs cooperation  (Article 5.6); and information 
exchange  (Article 5.7). 
3.57.   The Agreement also makes provision for advance rulings (within 90 days after a request , 
Article 5.9 ). Other pr ovisions of Chapter 5 deal with tariff classification, transit of goods, express 
consignments, temporary admission of goods, inward and outward processing, confidentiality, 
customs agents, automation, review and appeal and penalties . 
3.58.   The determination of t he value of goods by the Parties shall be made in accordance with the 
provisions of Article VII of GATT 1994 and the Agreement  on the Implementation of Article VII of 
GATT 1994 (Article 5.10) . 
4  PROVISIONS ON TRADE IN SERVICES  
4.1  Scope and definitions  
4.1.  Chapter 8  which covers trade in services, investment and the movement of natural persons 
applies only between the Russian Federation and Viet Nam.12,13 Chapter 8 does not apply to 
measures affecting air traffic rights except measures affecting aircraft repair and maintenance 
services, the selling and marketing of air transport services, and computer reservation system 
services as provided for in paragrap h 6 of the Annex on Air Transport Services of GATS. Chapter 8 
also does not apply to government procurement, measures affecting natural persons seeking 
access to the employment market of a Party to Chapter 8, or measures regarding citizenship, 
residence or  employment on a permanent basis  (Article 8.2) . 
4.2.  Trade in services in Chapter 8 is defined as: from the territory of a Party into the territory of 
the other Party (mode 1); and in the territory of a Party to a service consumer of the other Party 
(mode 2). Trade in services does not apply to the provision of subsidies or other forms of State or 
municipal support to service suppliers or their services (Article 8.14).  Provisions on investment in 
the form of establishment and commercial presence are set out in S ection III of Chapter 8.  
                                                
12 References to Party or Parties in Section 4 of this Factual Presentation only apply to the Russian 
Federation or Viet Nam.  
13 The P arties have indicated that thus far no negotiations under Chapter 8 between Viet Nam and other 
EAEU Member States have been launched.  WT/REG385/1  
 
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  4.3.  The Parties have scheduled commitments in modes 1 and 2 on a positive list basis. The 
Agreement's c ommitments on establishment and commercial presence are scheduled on a 
negative list basis.  
4.4.  Article 8.4 states that in case an inter national agreement to which  both Parties are party, 
including the WTO Agreement, provides for more favourable treatment in respect of matters 
covered by the Chapter for their persons (service suppliers) and/or their commercial presences, 
services or invest ments, such more favourable treatment shall not be affected by the Agreement.  
4.5.  Protocol 1 of the Agreement (which is binding only in the case of the Russian Federation and 
Viet Nam) contains the schedule s of specific commitments covering modes 1 -2 of trade in services 
(on a positive -list basis); lists of reservations (on a negative -list basis) that apply to 
establishment, commercial presence and activities (mode 3); schedules of specific commitments 
for the movement of natural persons  (mode 4 ); and lists of MFN exemptions (Article 8.13).  
4.2  Denial of benefits  
4.6.  A Party may deny benefits to a person of the other Party if the former Party establishes that 
the person is a juridical person that has no substantive operations in the territory of the other 
Party and is o wned or controlled by persons of either any third country or the former Party 
(Article  8.7). 
4.3  General provisions on trade in services  
4.3.1   Market access  
4.7.  With respect to market access through modes 1 and 2, the Russian Federation and Viet Nam 
accord to services a nd services suppliers treatment no less favourable tha n that provided for in 
their schedule to Annex 2 to Protocol 1. The types of limitations that may not be taken mirror 
those in GATS Article XVI:2 (a) -(c). 
4.8.  With respect to establishment  and/or activities  neither Party shall maintain or apply to 
persons of the other Party and/or to commercial presences of such persons set up in the territory 
of the former Party : limitations in respect of the form of commercial presence, including the legal 
form of the enti ty; the total number of commercial presences set up; the maximum percentage 
limit on shareholding by the persons of the other Party in the capital of a juridical person of the 
former Party or on the degree of control over such juridical persons; or transac tions/operations 
performed by the commercial presence set up by the person of the other Party to Chapter 8 in the 
course of activities in t he form of a quota or an economic needs test , except for the limitations 
provided for in each Party's list of reserva tions.  (Article 8.23).  
4.3.2   National treatment  
4.9.  For modes 1 -2 in the secto rs inscribed in its Schedule in Annex 2 to Protocol 1  and subject to 
any condition and qualification set out therein , each Party shall accord to services and service 
suppliers of the othe r Party treatment no less favourable than it accords to its own like services 
and service suppliers  (Article 8. 17). 
4.10.   With respect to establishment and activities , and subject to the reservations set out in 
Annex 3 to Protocol 1, a Party grants, within its t erritory, to persons of the other Party treatment 
no less favourable than it accords to its own persons and commercial presences (Article  8.21).  
4.3.3   MFN treatment  
4.11.   For modes 1 and 2 with respect to any measure covered by trade in services, the Russian 
Federation and Viet  Nam offer MFN treatment to each other's services and service suppliers 
(Article 8.15). Exceptions to MFN treatment are laid out in Annex 1 to Protocol 1.  
4.12.   The two Parties may confer or accord advantages to adjacent countries in order to  facilitate 
trade in services limited to contiguous frontier zones of services that are both locally produced and 
consumed. A Party is  not obliged to offer MFN treatment in the case of future economic integration WT/REG385/1  
 
- 29 - 
 
  agreements of the other  Party or on the bas is of agreements on avoidance of double taxation or 
other arrangements on taxation issues.  
4.13.   With respect to establishment and activities , and subject to the reservations set out in 
Annex 1 to Protocol 1, a Party grants, within its territory, to persons of t he other Party treatment 
no less favourable than it accords in like circumstances to its own persons and commercial 
presences of any third country (Article 8.22). Such provision does not apply to the Agreement's 
ISDS mechanism.  A Party is  not obliged to provide to persons of the other Party or their 
commercial presences MFN treatment in the case of future economic integration agreements of the 
former Party or on the basis of agreements on avoidance of double taxation or other arrangements 
on taxation issues . 
4.3.4   Commercial presence  
4.14.   Section III of Chapter 8 applies to measures affecting establishment, commercial presence 
and activities and specifically to commercial presence set up by a person of the Russian Federation 
or Viet Nam within the territory of the other Party at or after the date of entry into force of the 
Agreement. Section III does not apply to the provision of subsidies or other forms of State or 
municipal support to persons and their commercial presence in connection with establishment 
and/or activi ties.  
4.3.5   Performance Requirements  
4.15.   Subject to the Parties' reservations set out in their lists in Annex 3 to Protocol No. 1 , neither 
Party shall  impose or enforce in respect of commercial presences of persons of the other Party set 
up in the former Party, respectively, any requirement : to export a given level of exports of goods 
and services; to purchase, use or accord preferences for domestically produced goods; to relate 
the volume or value of imports to the volume or value of exports o r to the amount of foreign 
exchange inflows associated with establishment and/or activities ; to restrict the sales of goods or 
services in its territory that such commercial presences produce or supply to the volume or value 
of its exports or foreign excha nge earnings ; to transfer a particular technology ; or to supply  
exclusively from the territory of the former Party the goods that it produces or the services that it 
supplies to a specific regional or world market  (Article 8.24) .  
4.3.6   Senior Management Boards of Director  
4.16.   With respect to establishment and/or activities and subject to limitations provided for in its 
list of reservations and subject to conditions and limitations set out in Section IV (Movement of 
Natural Persons), a Party to Chapter 8 shall not re quire that a juridical person of that Party appoint 
to senior management positions natural persons of any particular nationality (Article 8.25).  
4.3.7   Movement of natural persons  
4.17.   Measures affecting the temporary entry and stay of natural persons of a Party to Ch apter 8 
into the territory of the other Party to Chapter 8 with respect to the categories of such natural 
persons are set out in Annex 4 to Protocol 1 (Article 8.26). Categories of natural persons may 
include: business visitors; intra -corporate transferees ; installers or servicers; investors; or 
contractual services suppliers.  The commitments made by the Russian Federation and Viet Nam 
under the Agreement match those in their respective GATS schedules.  
4.18.   The section on the movement of natural persons does not  apply to the provision of subsidies 
or other forms of State or municipal support to service suppliers or their services. The provisions 
on movement of natural persons do not apply to measures affecting natural persons seeking 
access to the employment mark et of the Parties, nor to measures regarding citizenship, 
nationality, residence or employment on a permanent basis. The Parties make no commitment in 
respect of any requirement or procedure related to granting visas to the natural persons of the 
other Par ty. Neither Party may impose or maintain any numerical restriction or requirement of an 
economic needs test relating to the temporary entry or stay of natural persons except as provided 
for in its Schedule.  WT/REG385/1  
 
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  4.4  Liberalization commitments  
4.4.1    The Russian Federatio n 
4.4.1.1   MFN and horizontal commitments  
4.19.   The Russian Federation's reservation on subsidies and other forms of State support that 
applies only to mode 3 in its GATS schedule is extended to modes 1 and 2 under the Agreement. 
The Russian Federation has scheduled a nu mber of horizontal reservations under the Agreement 
including  the right to adopt or maintain any measure relating to new sectors and activities, 
including services or activities related to existing and new products or the manner in which a 
product is deliv ered that are not currently supplied or carried out in the Russian Federation.  
4.20.   The Russian Federation's MFN exemptions under the Agreement mirror those in its GATS 
schedule except for  measures concerning investment activity and available protection aimed at 
forming a legal framework for mutual protection and investment promotion which is removed in 
the Agreement.  The Russian Federation's other MFN exemptions concern the presence of natural 
persons, audiovisual services, educational services and transport s ervices.  
4.4.1.2   Sector -specific commitments  
4.21.   In professional services the Russian Federation  has scheduled the same commitments for 
modes 1 -2 as in the GATS . In accounting, auditing and bookkeeping services, architectural 
services, urban planning and landscape arc hitectural services it has not scheduled any reservation 
on establishment and commercial presence (unlike in its GATS schedule) . In veterinary services, 
for which the Russian Federation has no GATS commitments, no reservation on establishment or 
commercial  presence has been listed. In computer and related services and research and 
development services the Russian Federation has not scheduled the limitations on mode 3 that 
appear in its GATS schedule (commitments on modes 1 and 2 are the same as in its GATS 
schedule). In other business services the Russian Federation has replicated the commitments 
made in its GATS schedule for modes 1 -2 while the reservations on establishment and commercial 
presence mirror for the most part its GATS mode 3 commitments.  
4.22.   In cou rier services, telecommunication services and audiovisual services the Russian 
Federation has replicated its GATS commitments for modes 1 -2. In telecommunication services it 
retains the possibility to introduce and apply any measure in respect of radio com munication 
services including satellite communication, except fixed satellite services provided by foreign 
satellite operators to any juridical person of the Russian Federation, possessing a license for 
telecommunication services. In audiovisual services t he Russian Federation retains the right to 
introduce and apply any measure in respect of motion picture or video tape projection services . 
4.23.   In construction services the Russian Federation's commitments in modes 1 -2 mirror those in 
its GATS schedule. Under the Agreement foreign citizens, Stateless persons and foreign legal 
entities may acquire land plots only for a fee determined by the legislation of the Russian 
Federation  (in its GATS schedule foreign ownership is prohibited for agricultural land and borde r 
and may be limited for other types of land) . In distribution services the Russian Federation's 
commitments in modes 1 -2 mirror those in its GATS schedule.  Under the Agreement the Russian 
Federation retains the right to introduce limitations in distributi on services in respect of particular 
goods.  
4.24.   In education services and environmental services, the Russian Federation's commitments in 
modes 1 -2 mirror those in its GATS schedule. In its GATS schedule the Russian Federation allows 
commercial presence only i n the form of a juridical person of the Russian Federation with respect 
to the treatment of hazardous wastes. Under the Agreement, sewage services, refuse disposal 
services, sanitation and similar services, cleaning services of exhaust gases, noise abateme nt 
services, nature and landscape protection are subject to the same limitation on commercial 
presence.  
4.25.   In life, non -life and intermediation insurance services, the Russian Federation's 
commitments in modes 1 -2 are the same as those in its GATS schedule. As in its GATS schedule, 
the Russian Federation maintains a number of restrictions on mode 3 of life and non -life insurance WT/REG385/1  
 
- 31 - 
 
  services. In banking and other financial services, the Russian Federation's commitments in mode s 
1-2 are the same as those in its GAT S schedule.  
4.26.   In health related and social services, tourism and travel related services and recreational, 
cultural and sporting services the Russian Federation's commitments in mode 1 -2 under the 
Agreement are the same as those in its GATS schedule. In hos pital services, unbound in its GATS 
schedule, the Russian Federation retains the right to introduce and apply any measures. 
Establishment in such services is only allowed in the form of a juridical person of the Russian 
Federation. The Russian Federation h as taken no reservations in respect of mode 3 for other 
human health services and social services under the Agreement, thus liberalizing these subsectors.  
4.27.   In tourism and travel related services and recreational, cultural and sporting services, the 
Russian  Federation's commitments in mode 1 -2 are the same as those in its GATS schedule. In it s 
GATS schedule under tourism and travel related services, and hotels and restaurants, the Russian 
Federation permits commercial presence only in the form of a juridical  person of the Russian 
Federation; this requirement has been removed under the Agreement.  For tour operators and tour 
agencies and tourist guide services, the requirement that the foreign participant of commercial 
organizations with foreign participation b e a juridical person with a minimum of five years ' 
experience of supplying tour operator services in the country of its location, present in the Russian 
Federation's GATS schedule, is removed under the Agreement. Under the Agreement the Russian 
Federation has retained  the requirement  for news agency services , present in its GATS schedule, 
that founders of mass media agencies be citizens of the Russian Federation. The Russian 
Federation has made no commitments in libraries, archives, museums and other cultur al services 
and sporting and other recreational services in its GATS schedule. Under the Agreement modes 1 -
2 are not subject to commitments and there are no limitations on establishment and commercial 
presence thus liberalizing mode 3 of these services.  
4.28.   In maritime transport, internal waterways, air transport, road transport and services 
auxiliary to all modes of transport the Russian Federation's GATS commitments in modes 1 -2 
match those it has scheduled under the Agreement for those modes. Under the Agre ement the 
Russian Federation excludes cabotage from transport services. The Russian Federation's 
commitment in mode 2 in its GATS schedule for maintenance and repair of rail transport services 
is not replicated under the Agreement. The Russian Federation's  mode 3 commitments in its GATS 
schedule relate to : international maritime transport and auxiliary services;  maintenance and repair 
of aircraft and selling and marketing of air transport systems, and the maintenance and repair of 
rail transport systems ; road transport services  (passenger transportation, freight transportation, 
maintenance and repair and supporting services ). For air, road and rail transport the Russian 
Federation has scheduled a number of limitations on establishment and commercial presen ce 
under the Agreement.  Space transport may be carried out only by juridical persons of the Russian 
Federation.  
4.29.   Table 4.1 compares the Russian Federation's GATS commitments with those under the 
Agreement for modes 1 -3 excluding horizontal limitations. As m entioned above, the Russian 
Federation has made commitments under the Agreement in modes 1 -2 using a GATS positive list 
approach, while reservations that apply to establishment and commercial presence are scheduled 
using a negative approach.  
Table 4.1 The Russian Federation : compar ison between GATS and Agreement -specific 
commitments  (modes 1 -3) 
Sectors / Sub -sectors  GATS  Commitments under 
the Agreement  Compared 
to GATS  
Modes 1 -2 Mode 3  
1. Business services      
A. Professional  Services  partial  partial  partial  improved  
B. Computer  and Related  Services  partial  full full improved  
C. Research  and Development  Services  partial  partial  full improved  
D. Real  Estate  Services  partial  partial  partial  same  
E. Rental/Leasing  Services  without  Operators  partial  partial  partial  same  
F. Other  Business  Services  partial  partial  improved  improved  
2. Communication services      
A. Postal  services  --- --- --- --- 
B. Courier  services  partial  partial  partial  same  WT/REG385/1  
 
- 32 - 
 
  Sectors / Sub -sectors  GATS  Commitments under 
the Agreement  Compared 
to GATS  
Modes 1 -2 Mode 3  
C. Telecommunication  services  partial  partial  partial  similar  
D. Audiovisual  services  partial  partial  partial  similar  
3. Construction and related engineering services      
A. General  construction  work for buildings  partial  Full partial  similar  
B. General  construction  work for civil Engineering  partial  Full partial  similar  
C. Installation  and assembly  work  partial  Full partial  similar  
D. Building  completion  and finishing  work  partial  Full partial  similar  
E. Other  partial  full partial  similar  
4. Distribution services      
A. Commission  agents'  services  partial  partial  partial  similar  
B. Wholesale  trade services  partial  partial  partial  similar  
C. Retailing  services  partial  partial  partial  similar  
D. Franchising  partial  partial  partial  similar  
5. Education services      
A. Primary education services  partial  partial  partial  similar  
B. Secondary education services  partial  partial  partial  similar  
C. Higher education services  partial  partial  partial  similar  
D. Adult education  partial  partial  partial  similar  
E. Other education services  … … … … 
6. Environmental services      
A. Sewage services  partial  partial  partial  similar  
B. Refuse disposal services  partial  partial  partial  similar  
C. Sanitation and similar services  partial  partial  partial  similar  
D. Other  partial  partial  partial  similar  
7. Financial services      
A. All insurance  and insurance -related  services  partial  partial  partial  similar  
B. Banking  and other  financial  services  partial  partial  partial  similar  
8. Health related and social services      
A. Hospital services  partial  partial  partial  similar  
B. Other Human Health Services  --- --- Full improved  
C. Social Services  --- --- Full improved  
D. Other  --- --- full improved  
9. Tourism and travel related services      
A. Hotels  and restaurants (including catering)  partial  full full improved  
B. Travel  agencies  and tour operators'  services  partial  full partial  improved  
C. Tourist  guides  services  partial  full partial  improved  
10. Recreational and cultural and sporting 
services      
A. Entertainment  services  partial  Full partial  same  
B. News agency services  partial  full full improved  
C. Libraries, archives, museums and other cultural 
services  --- --- full improved  
D. Sporting and other recreational services  --- --- full improved  
11. Transport services      
A. Maritime Transport Services  Partial  partial  partial  similar  
B. Internal Waterways Transport  Partial  partial  partial  improved  
C. Air  Transport  Services  Partial  partial  partial  similar  
D. Space  Transport  --- --- --- --- 
E. Rail  Transport  Services  Partial  --- partial  similar  
F. Road  Transport  Services  Partial  partial  partial  similar  
G. Pipeline  Transport  --- --- --- --- 
H. Services  auxiliary  to all modes  of transport  Partial  partial  partial  similar  
I. Other  Transport  Services  --- --- --- --- 
12. Other Services not included elsewhere  --- --- --- --- 
Note:  MFN and Horizontal limitations, as well as Mode 4 commitments/limitations not considered.  
Full: Specific commitments not subject to limitation(s) .  
Partial:  Specific commitments subject to some limitation(s) .  
---: No specific commitment or full reservation (under the Agreement).  
Improved: Overall improv ed commitments made under the Agreement compared to those under the GATS.  
Similar:  The commitments are similar but not directly comparable.  
Source:  Draft Consolidated GATS Schedule of Specific Commitments (GATS/SC/14 9) and the text of the 
Agreement.  WT/REG385/1  
 
- 33 - 
 
  4.4.2    Viet Nam 
4.4.2.1   MFN and horizontal commitments  
4.30.   Viet Nam has scheduled a number of horizontal reservations under the Agreement 
including:  a restriction on establishment (based on the Law on Investment and the Law on 
Enterprises of 2014) permitting Government to regula te the industries in which business 
investment is prohibited , the list of industries in which business investment is conditional and the 
right to adopt or maintain any measure conferring rights or privileges to socially, economically and 
geographically dis advantaged minorities and ethnic groups; investment procedures including for 
registration of investment, evaluation of investment projects, procedures for investments involving 
establishment of economic organizations and operational duration of projects, a nd foreign 
exchange management procedures; relating to state owned enterprises; affecting land, property 
and natural resources; re garding new sectors and activities including services or activities related 
to existing and new products not currently supplie d in Viet Nam; development policies of SME s in 
certain areas; with respect to maintaining food security; activities restricted to designated 
enterprises; and with respect to the establishment and operation of cooperatives.  
4.31.   Viet Nam's MFN exemptions as list ed in its Schedule under the Agreement mirror those in its 
GATS schedule.  
4.4.2.2   Sector -specific commitments  
4.32.   In professional services Viet Nam has scheduled the same commitments for modes 1 -2 as in 
the GATS and its list of reservations on establishment and commercial presence are similar  to its 
mode 3 GATS commitments  (though scheduled using a negative list appro ach). For example, sub -
sectors in professional services that Viet Nam has no commit ments for  in its GATS schedule (such 
as services provided by midwives, nurses, physiotherapists and medical personnel) are subject to 
a general carve out that permits the ad option or maintenance of any measure that is not 
consistent with the obligations of national treatment, MFN, market access, senior management and 
boards of directors, and performance requirements in the establishment of commercial presence. 
In computer and  related services Viet  Nam has made the same commitments in modes 1 -3 as in 
its GATS schedule. In research and development services Viet Nam has added commitments in 
modes 1 -2 for interdisciplinary R&D services under the Agreement. In rental/leasing servic es 
without operator Viet Nam has added commitments in modes 1 -2 relating to ships. Viet Nam has 
made the same commitments under the Agreement for those sub -sectors of Other Business 
Services that appear in its GATS schedule and has added commitments in bui lding-cleaning 
services and packaging services.  
4.33.   In courier services and telecommunications services Viet Nam's commitments for the most 
part mirror those in its GATS schedule. In audiovisual services the same subsectors are subject to 
commitments. Viet Na m's commitments in mode 3 of audiovisual services are similar to its 
commitments under the WTO. It has added content requirements (the ratio of screening 
Vietnamese feature films to total foreign films must be at least 20%).  
4.34.   Viet Nam's commitments in const ruction and related engineering services, distribution 
services, education services and environmental services under the Agreement mirror its GATS 
commitments.  
4.35.   In insurance services Viet Nam has added citizenship and residency requirements (not 
present in  its GATS schedule), for individuals conducting insurance agency activities. In addition, 
Viet Nam has specified the conditions applicable to the establishment of foreign non -life insurance 
companies14. In banking and other financial services Viet Nam maint ained  nationality requirements 
for the founders of Viet Nam's joint -stock commercial banks and equity ceilings for participation in 
such banks' chartered capital  which are similar to its commitments under the WTO .  
4.36.   Viet Nam's commitments under the Agreemen t in health related and social services, tourism 
and travel related services, recreational, cultural and sporting services and transport services 
mirror those in its GATS schedule.  
                                                
14 Based on Decree 123/2011/ND -CP. WT/REG385/1  
 
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  4.37.   Table 4.2 compares Viet Nam's GATS commitments with those under the Agreem ent for 
modes 1 -3 excluding horizontal limitations. As mentioned above, Viet Nam has made 
commitments under the Agreement in modes 1 -2 using a GATS positive list approach, while 
reservations that apply to establishment and commercial presence are scheduled  using a negative 
approach. In the majority of sectors Viet Nam has replicated the commitments in its GATS 
schedule using the scheduling approach adopted under the Agreement.  
Table 4.2 Viet Nam: compar ison between GATS and Agreement -specific commitments  
(modes 1 -3) 
Sectors / Sub -sectors  GATS  Commitments under the 
Agreement  Compared 
to GATS  
Modes 1 -2 Mode 3  
1. Business services      
A. Professional  Services  Partial  partial  partial  similar  
B. Computer  and Related  Services  Partial  partial  partial  same  
C. Research  and Development  Services  Partial  partial  partial  improved  
D. Real  Estate  Services  --- --- ---  
E. Rental/Leasing  Services  without  Operators  Partial  partial  partial  improved  
F. Other  Business  Services  Partial  partial  partial  improved  
2. Communication services      
A. Postal  services  --- --- ---  
B. Courier  services  Partial  partial  partial  similar  
C. Telecommunication  services  Partial  partial  partial  similar  
D. Audiovisual  services  Partial  partial  partial  similar  
3. Construction and related engineering 
services      
A. General  construction  work for buildings  Partial  partial  partial  same  
B. General  construction  work for civil Engineering  Partial  partial  partial  same  
C. Installation  and assembly  work  Partial  partial  partial  same  
D. Building  completion  and finishing  work  Partial  partial  partial  same  
E. Other  Partial  partial  partial  same  
4. Distribution services      
A. Commission  agents'  services  Partial  partial  partial  same  
B. Wholesale  trade services  Partial  partial  partial  same  
C. Retailing  services  Partial  partial  partial  same  
D. Franchising  Partial  partial  partial  same  
5. Education services      
A. Primary education services  --- --- ---  
B. Secondary education services  Partial  partial  partial  same  
C. Higher education services  Partial  partial  partial  same  
D. Adult education  Partial  partial  partial  same  
E. Other education services  Partial  partial  partial  same  
6. Environmental services      
A. Sewage services  Partial  partial  partial  same  
B. Refuse disposal services  Partial  partial  partial  same  
C. Sanitation and similar services  --- --- ---  
D. Other  Partial  partial  partial  same  
7. Financial services      
A. All insurance  and insurance -related  services  Partial  partial  partial  similar  
B. Banking  and other  financial  services  Partial  partial  partial  similar  
8. Health related and social services      
A. Hospital services  Partial  full partial  same  
B. Other Human Health Services  Partial  full partial  same  
C. Social Services  --- --- ---  
D. Other  --- --- ---  
9. Tourism and travel related services      
A. Hotels  and restaurants (including catering)  Partial  partial  partial  same  
B. Travel  agencies  and tour operators'  services  Partial  partial  partial  same  
C. Tourist  guides  services  --- --- ---  
10. Recreational and cultural and sporting 
services      
A. Entertainment  services  Partial  partial  partial  same  
B. News agency services  --- --- ---  
C. Libraries, archives, museums and other 
cultural services  --- --- ---  
D. Sporting and other recreational services  Partial  partial  partial  same  
11. Transport services      WT/REG385/1  
 
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  Sectors / Sub -sectors  GATS  Commitments under the 
Agreement  Compared 
to GATS  
Modes 1 -2 Mode 3  
A. Maritime Transport Services  Partial  partial  partial  same  
B. Internal Waterways Transport  Partial  partial  partial  same  
C. Air  Transport  Services  Partial  partial  partial  same  
D. Space  Transport  --- --- ---  
E. Rail  Transport  Services  Partial  partial  partial  same  
F. Road  Transport  Services  Partial  partial  partial  same  
G. Pipeline  Transport  --- --- ---  
H. Services  auxiliary  to all modes  of transport  Partial  partial  partial  same  
I. Other  Transport  Services  --- --- ---  
12. Other Services not included elsewhere  --- --- ---  
Note:  MFN and Horizontal limitations, as well as Mode 4 commitments/limitations not considered.  
Full: Specific commitmen ts not subject to limitation(s).  
Partial:  Specific commitments subject to some limitation(s) .  
---: No specific commitment or full reservation (under the Agreement).  
Improved: Overall improve d commitments made under the Agreement compared to those under the GATS.  
Similar:  The commitments are similar but not directly comparable.  
Source:  Draft Consolidated GATS Schedule of Specific Commitments (GATS/SC/142) and the text of the 
Agreement.  
 
4.5  Regulatory provisions  
4.5.1   Domestic regulation  
4.38.   Article VI of the GATS applies between the Parties to Chapter 8 mutatis mutandis 
(Article  8.5). The Parties shall ensure that their licensing procedures are not in themselves a 
restriction on the establishment, activities or supply of a service and that licensing requirements 
directly related to the eligibility to supply a service are not in themselv es an unjustified barrier to 
the supply of a service. The competent authorities shall make a decision regarding the  
granting/denial of a licence without undue delay  and no later than the period specified in the 
relevant laws and re gulations of such Party . Any fees charged should not be a restriction to the 
provision of a service. In the case of incomplete applications, applicants shall have the opportunity 
to provide additional information and make technical corrections. A Party that is denied a licence 
has the right to submit a new application that attempts to address any prior problems for licensing 
(Article 8.5).  
4.5.2   Recognition  
4.39.   Article VII of GATS applies between the Russian Federation and Viet Nam, mutatis mutandis 
(Article s 8.19 and 8.27 ). 
4.5.3   State-owned ente rprises  
4.40.   The Russian Federation and Viet Nam shall ensure that their state -owned or state -controlled 
enterprises and enterprises with special or exclusive privileges operate in a manner consistent with 
their respective WTO commitments in their Protocols on accession to the WTO (Article 8 bis.2).  WT/REG385/1  
 
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  4.5.4   Safeguards  
4.41.   In the event of serious balance of payments and external financial difficulties and threat 
thereof each Party may adopt and maintain restrictions on trade in services, establishment and 
investments. Such r estrictions are to be applied on an MFN basis, be consistent with the Articles of 
Agreement of the IMF, avoid unnecessary damage to the commercial, economic and financial 
interests of the other Party, not exceed those necessary, be temporary and be phased out 
progressively as the situation improves (Article 8.8). Article 8.8 is not subject to the Agreement's 
dispute settlement procedure.  
4.5.5   Current payments and capital movements  
4.42.   Except in instances to safeguard its balance of payments, a Party shall not apply restrictions 
on international transfers and payments for current transactions relating to its specific 
commitments in trade in services (Article 8.1 8). Nothing in Chapter 8 shall affect the rights and 
obligations of the Parties to Chapter 8 as members of t he IMF under its Articles of Agreement.  
4.43.   The Parties shall guarantee to investors of the other Party, upon fulfilment by them of all 
tax and other obligations in accordance with the laws and regulations of the former Party, free 
transfer abroad of payments related to their investments (Article 8.37).  
4.5.6   Investment  
4.44.   Section V of Chapter 4 deals with investment and applies to all investments made by 
investors of the Russian Federation or Viet Nam in the territory of the other Party after 19 June 
1981, in existence  as of the date of entry into force of the Agreement, but not to any act or fact 
that took place or any situation or dispute that arose or ceased to exist before entry into force of 
the Agreement  (Article 8.29) . 
4.45.   The Parties agree to encourage and create fa vourable conditions to investors of the other 
Party to make investments in its territory and admit the investments of investors of the other 
Party in accordance with the laws and regulations of the former Party (Article 8.30).  
4.46.   The Parties shall accord to i nvestments of investors of the other Party fair and equitable 
treatment and full protection and security (Article 8.31). Compensation shall be paid for 
investment losses suffered by investments owing to war or other armed conflict, revolt, 
insurrection, revolution, riot, civil strife  or civil disturbance  (Article 8.34). Expropriation and 
compensation is addressed in Article 8.35. Chapter 8 also contains provisions on subrogation 
(Article 8.36). 
5  GENERAL PROVISIONS O F THE AGREEMENT  
5.1  Transparency  
5.1.  Each Party s hall ensure in accordance with its respective laws and regulations that its laws 
and regulations of general application as well as its respective international agreements, with 
respect to any matter covered by the Agreement, are promptly published or other wise made 
publicly available, including wherever possible in electronic form (Article 1.13).  
5.2.  The Parties shall to the extent possible in accordance with their respective laws and 
regulations publish in advance laws and regulations that it proposes to adopt  and provide 
interested persons and the other Party with a reasonable opportunity to comment on such laws 
and regulations. The Parties agree to promptly respond upon request to specific questions and 
provide information on their laws and regulations of gen eral application and their respective 
international agreements, with respect to matters covered by the Agreement . 
5.3.  The Parties shall administer in a uniform, impartial and reasonable manner all laws, 
regulations and judicial decisions and administrative rulings of general application pertaining to 
trade in goods between the Parties in accordance with Article X of GATT 1994 (Article 2.6).  WT/REG385/1  
 
- 37 - 
 
  5.2  Exceptions  
5.4.  General exceptions in Article XX of GATT 1994 and Article XIV of GATS are incorporated into 
the Agreement mu tatis mutandis (Article 1.9). Security exceptions in Article XXI of GATT 1994 and 
Article XIV bis of GATS are incorporated into the Agreement mutatis mutandis.  
5.3  Accession and Withdrawal  
5.5.  A new Member State of the EAEU shall accede to the Agreement if the Par ties mutually agree 
upon it (Article 15.2).  
5.6.  Any Member State of the EAEU may accede to Chapter 8 (Trade in services, investment and 
movement of natural persons) on terms and conditions as agreed between such Member State and 
Viet Nam. In case of accession  of a Member State of the EAEU to Chapter 8 the provisions to 
Chapter 8 shall neither apply between the Parties to Chapter 8 that are EAEU Member States nor 
shall they grant to Viet Nam any rights and privileges that Member States of the EAEU grant 
exclusi vely to each other (Article 8.9).  
5.7.  Each Party may withdraw from the Agreement by giving six months advance notice  in writing 
to the other Party . The Agreement shall terminate for any EAEU Member State that withdraws 
from the EAEU Treaty  on the same date as the withdrawal takes effect  (Article 15.3).  Viet Nam 
shall be notified in writing by the EAEU of such withdrawal six months in advance.  
5.4  Institutional framework  
5.8.  The Parties establish a Joint Committee to consider inter alia any matter related to the 
impleme ntation and operation of the Agreement and to supervise the work of all committees and 
bodies established under the Agreement (Articles 1.4 -1.5). In addition , the Parties establish a 
Committee on trade in goods (Article 2.12 ) and a s ub-Committee on rules o f origin (Article 4.34) .  
5.5  Dispute settlement  
5.9.  Chapter 14 applies to the settlement of disputes between the Parties regarding the 
interpretation and/or application of the Agreement wherever a Party considers that the other Party 
has failed to carry out its o bligations under the Agreement. Disputes on the same matter between 
the same disputing Parties arising under both the Agreement and the WTO Agreement may be 
settled in either forum at the discretion of the complaining Party. The forum thus selected shall b e 
used to the exclusion of the other (Article 14.3).  The procedural provisions of the relevant 
incorporated articles of the WTO Agreement relating to dispute settlement in case of non -
compliance or possible violation shall not be applied to any EAEU Member  State which is not a 
WTO Member.  
5.10.   The Parties agree to information exchange and for any EAEU Member State to make written 
submissions to the Arbitral Panel as amicus curiae (Article 14.4). The Parties may agree at any 
time to good offices, conciliation or mediation (Article 14.5). They shall make every effort through 
consultations to reach a mutually satisfactory solution of any matter raised in accordance with 
Chapter 14  (Article 14.6) . 
5.11.   If consultations fail (within 60 days or 20 days in cases of urgency, including for perishable 
goods , from the date of receipt of the request for such consultations),  or the responding Party 
does not respond within the prescribed timeframe for consultation s, the complaining Party may 
request in writing the establishment of an arbitral panel (Article 14.7). The arbitral panel consists 
of three members , the third being neither a national of an EAEU State nor Viet Nam or having 
his/her usual place of residence  there. If appointments are not made within the period specified , 
the Parties may invite the Secretary -General of the Permanent Court of Arbitration to be the 
appointing authority (Article 14.8). The functions, proceedings and terms of reference of the 
arbitral panel are described in Article 14.9 -14.11.  
5.12.   The arbitral panel shall issue its initial report within 90 days (60 days in cases of urgency) 
from the date of the establishment of the arbitral panel. A disputing Party may submit written 
comments on the initial report within 15 days of receiving it unless the Parties agree otherwise. WT/REG385/1  
 
- 38 - 
 
  The arbitral panel shall present its final report within 30 days of the issuance of the initial report 
unless the Parties agree otherwise. The disputing Parties shall release  the final report as a public 
document within 15 days of its date of issuance, subject to the protection of confidential 
information, unless any disputing Party objects. The final report shall be final and binding 
(Article  14.13).  
5.13.   The disputing Parties are  to immediately comply with rulings of the arbitral panel or within a 
reasonable period if immediate compliance is not practical. If the disputing Parties fail to agree on 
the reasonable period of time within 45 days of the issuance of the panel's final re port they may 
refer the matter to the original arbitral panel. If there is disagreement as to whether the disputing 
Party has eliminated the non -conformity as determined in the panel report within the reasonable 
period of time the other disputing Party may  refer the matter to the original arbitral panel , which 
shall determine the reasonable period of time after consulting with the disputing Parties . The panel 
shall issue its report within 60 days of the matter being referred to it (Article 14.14).  
5.14.   In the ev ent that a disputing Party does not comply with the rulings of the arbitral panel  
within the reasonable period of time or notifies the other disputing Party that it does not intend to 
do so, and/or if the original Arbitral Panel determines that a disputing  Party did not comply with 
the rulings of the Arbitral Panel,  the other disputing Party shall be entitled to suspend the 
application of benefits under the Agreement equivalent to those affected by the measure (Article 
14.15). Expenses are to be borne in eq ual parts by the disputing Parties (Article 14.16).  
5.6  Investor -State Dispute Settlement  
5.15.   Article 8.38 deals with the settlement of disputes between a Party and an investor of the 
other Party (currently only the Russian Federation and Viet Nam). Alleged breach es of an 
obligation of the Agreement shall be settled to the extent possible amicably by means of 
negotiations and may include the use of non -binding, third -party procedures, such as good offices, 
conciliation and mediation (Article 8.38).  
5.16.   If a dispute can not be settled amicably by means of negotiations within a period of six 
months, it shall be submitted at the choice of the investor for consideration to: a competent court 
of the Party in which territory the investments were made; or to an ad hoc arbitrati on court in 
accordance with UNCITRAL; or to arbitration by ICSID; or to any arbitration institution or under 
any other arbitration rules to which the parties to the dispute agree (Article 8.38). An arbitration 
award shall be final and binding. No claim can  be submitted to arbitration if more than three years 
have elapsed from the first acquired knowledge of the breach of rules. A natural person having the 
nationality of a Party on the date the investments were made may not pursue a claim against that 
Party.  WT/REG385/1  
 
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  5.7  Relationship with other agreements concluded by the Parties  
5.17.   The Agreement applies without prejudice to the rights and obligations of the Parties arising 
from bilateral and multilateral agreements to which they are party, including the WTO Agreement 
and th e Parties' respective WTO obligations and commitments. The provisions of the Agreement 
apply neither between the Member States of the EAEU or between the Member States of the EAEU 
and the EAEU, nor shall they grant Viet Nam the rights and privileges that t he EAEU Member 
States grant exclusively to each other (Article 1.12).  
Table 5.1 EAEU member States  and Viet Nam : Participation in other RTAs (notified and 
non-notified in force), as of 11 June  2019 
RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
EAEU member States - Collectively  
EAEU - Accession of the Kyrgyz 
Republic  12-Aug-15 Goods & 
Services  2015 GATT Art. XXIV & GATS Art. V  
EAEU - Accession of Armenia  02-Jan-15 Goods & 
Services  2014 GATT Art. XXIV & GATS Art. V  
Individual EAEU member States  
ARMENIA  
Treaty on a Free Trade Area between 
members of the Commonwealth of 
Independent States (CIS)a 17-Oct-12 Goods  2013 GATT Art. XXIV  
Armenia - Kazakhstanb 03-Jan-02 Goods  2004 GATT Art. XXIV  
Armenia  - Georgia  11-Nov-98 Goods  2001 GATT Art. XXIV  
Armenia - Ukraineb 18-Dec-96 Goods  2004 GATT Art. XXIV  
Armenia - Turkmenistan  07-Jul-96 Goods  2004 GATT Art. XXIV  
Armenia - Moldovab 21-Dec-95 Goods  2004 GATT Art. XXIV  
Armenia  - Kyrgyz Republicb 27-Oct-95 Goods  2000 GATT Art. XXIV  
Armenia – EUc 01-Jun-18 Goods & 
Services  Not notified  
Armenia – Belarus  28-Jul-03 Goods  Not notified  
Armenia - Tajikistan  20-Jul-94 Goods  Not notified  
KAZAKHSTAN  
Treaty on a Free Trade Area between 
members of the CISa 08-Dec-12 Goods  2013 GATT Art. XXIV  
CEZ c 20-May-04 Goods  2008 GATT Art. XXIV  
Armenia - Kazakhstanb 25-Dec-01 Goods  2004 GATT Art. XXIV  
Georgia – Kazakhstan  16-Jul-99 Goods  2001 GATT Art. XXIV  
Ukraine - Kazakhstanb 19-Oct-98 Goods  2008 GATT Art. XXIV  
Russian Federation - Belarus - 
Kazakhstan  03-Dec-97 Goods  2012 GATT Art. XXIV  
Kyrgyz Republic - Kazakhstanb 11-Nov-95 Goods  1999 GATT Art. XXIV  
Kazakhstan – Serbia  10-Jan-12 Goods  Not notified  
KYRGYZ REPUBLIC  
Treaty  on a Free Trade Area between 
members of the Commonwealth of 
Independent States (CIS)a 12-Jan-14 Goods  2013 GATT Art. XXIV  
Kyrgyz Republic – Uzbekistan  20-Mar-98 Goods  1999 GATT Art. XXIV  
Kyrgyz Republic - Ukraineb 19-Jan-98 Goods  1999 GATT Art. XXIV  
Kyrgyz Republic - Moldovab 21-Nov-96 Goods  1999 GATT Art. XXIV  
Kyrgyz Republic - Kazakhstanb 11-Nov-95 Goods  1999 GATT Art. XXIV  
Kyrgyz Republic - Armeniab 27-Oct-95 Goods  2000 GATT Art. XXIV  
RUSSIAN FEDERATION  
Treaty on a Free Trade Area between 
members of the CISa 20-Sep-12 Goods  2013 GATT Art. XXIV  
Russian Federation – Serbia  03-Jun-06 Goods  2012 GATT Art. XXIV  
CEZd 20-May-04 Goods  2008 GATT Art. XXIV  
Russian Federation - Belarus - 
Kazakhstan  03-Dec-97 Goods  2012 GATT Art. XXIV  WT/REG385/1  
 
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  RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
Georgia - Russian Federation  10-May-94 Goods  2001 GATT Art. XXIV  
Russian Federation - Turkmenistan  06-Apr-93 Goods  2013 GATT Art. XXIV  
Russian Federation - Uzbekistan  25-Mar-93 Goods  2013 GATT Art. XXIV  
Russian Federation - Azerbaijan  17-Feb-93 Goods  2012 GATT Art. XXIV  
BELARUS  
Treaty on a Free Trade Area between 
members of the CISa 20-Sep-12 Goods  2013 GATT Art. XXIV  
Ukraine - Belarusb 11-Nov-06 Goods  2008 GATT Art. XXIV  
Common Economic Zone (CEZ)d 20-May-04 Goods  2008 GATT Art. XXIV  
Russian Federation - Belarus - 
Kazakhstan  03-Dec-97 Goods  2012 GATT Art. XXIV  
VIET NAM  
Comprehensive and Progressive 
Agreement for Trans -Pacific 
Partnership (CPTPP)  14-Jan-19 Goods & 
Services  2018 GATT Art. XXIV & GATS Art. V  
Republic of Korea - Viet Nam  20-Dec-15 Goods & 
Services  2016 GATT Art. XXIV & GATS Art. V  
Chile - Viet Nam  01-Jan-14 Goods  2015 GATT Art. XXIV  
ASEAN – Republic of Korea  01-Jan-10 
14-Oct-10 Goods  
Services  2010 GATT Art. XXIV & Enabling 
Clause & GATS Art. V  
ASEAN - Australia - New Zealand  01-Jan-10 Goods & 
Services  2010 GATT Art. XXIV & GATS Art. V  
ASEAN – India 01-Jan-10 
01-Jul-15 Goods  
Services  2010 Enabling Clause  
GATS Art. V  
Japan - Viet Nam  01-Oct-09 Goods & 
Services  2009 GATT Art. XXIV & GATS Art. V  
ASEAN – Japan  01-Dec-08 Goods  2009 GATT Art. XXIV  
ASEAN – China  01-Jan-05 
01-Jul-07 Goods  
Services  2005 
2008 Enabling Clause  
GATS Art. V  
ASEAN Free Trade Area (AFTA)  01-Jan-93 Goods  1992 Enabling Clause  
Global System of Trade Preferences 
among Developing Countries (GSTP)  19-Apr-89 Goods  1989 Enabling Clause  
ASEAN Framework Agreement on 
Services (AFAS)  12-Aug-98 Services  Not Notified  
a  WTO Notifications (WT/REG343/N/1 -2) indicate that the parties to this Treaty are as follows: 
Armenia, Belarus, Kazakhstan, Kyrgyz Republic, Republic of Moldova, Russian Federation, Tajikistan 
and Ukraine.  
b  Article 23.2 of the  Treaty on a Free Trade Area between Members of the CIS st ates that: "The 
Parties have agreed that from t he date of entry into force of this Treaty, they will take measures for 
terminating bilateral international treaties existing between them in the manner and within the 
terms stipulated by such treaties, unless the Parties have not agreed otherwise".  In thi s regard, 
relevant authorities indicated that all corresponding bilateral agreements are still in force.  
C The EU -Armenia FTA does not provide for preferential tariff liberalization in trade in goods but  has 
other goods provisions. 
d  CEZ Parties are: Bela rus, Kazakhstan, Russian Federation and Ukraine. The CEZ is a framework 
agreement and does not introduce any kind of preferential treatment among its parties.  
Source:  WTO Secretariat.  
5.8  Government procurement  
5.18.   Chapter 10 deals with government procurement. The Parties agree to cooperate for the 
purposes of improving transparency, promoting fair competition and the use of electronic 
technologies in the field of government procurement (Article 10.1). They agree to inform each 
other as soon as possible of any sign ificant modification of their respective laws and regulation 
and/or government procurement procedures. They agree to make publicly available their 
respective laws and regulations relating to government procurement (Article 10.2). In the event of 
any disagr eement relating to the application of the provisions on government procurement, the 
Parties shall make every effort to reach a mutually satisfactory resolution through consultations 
(Article 10.3). The Agreement's dispute settlement mechanism does not appl y to any matter WT/REG385/1  
 
- 41 - 
 
  arising under Chapter 10. The Parties may enter into negotiations with a view to liberalising their 
respective government procurement markets and discussing potential market access issues 
(Article 10.6).  
5.19.   Armenia is a party to the WTO's revi sed Government Procurement Agreement (GPA). The 
Kyrgyz Republic and the Russian Federation are in the process of acceding. Kazakhstan has 
undertaken commitments in its WTO accession protocol to initiate accession to the GPA . Belarus is 
an observer to the G PA. 
5.9  Intellectual property rights  
5.20.   In Chapter 9 on Intellectual Property, the Parties confirm their commitment to reducing 
impediments to trade and investment by promoting deeper economic integration through the 
creation of intellectual property and effective and adequate utilisation, protection and enforcement 
of IPR, taking into account the differences in their respective laws and regulations and level of 
economic development (Article 9.1).  
5.21.   The Parties which are party to the TRIP S Agreement reaffirm  their obligations thereunder 
and those not party to the TRIPS Agreement (Belarus) shall follow its principles (Article 9.3).  The 
Parties reaffirm their obligations set out in the international agreements on intellectual property to 
which they are party, i n particular: the Paris Convention for the Protection of Industrial Property of 
20 March 1883; the Berne Convention for the Protection of Literary and Artistic Works of 9 
September 1886; the International Convention for the Protection of Performers, Produc ers of 
Phonograms and Broadcasting Organisations of 26 October 1961 (the Rome Convention); the 
Convention for the Protection of Producers of Phonograms Against Unauthorized Duplication of 
Their Phonograms of 29 October 1971; the Madrid Agreement Concerning  the International 
Registration of Marks of 14 April 1891 and the Protocol Relating to the Madrid Agreement 
Concerning the International Registration of Marks of 27 June 1989; and the Patent Cooperation 
Treaty of 19 June 1970 (Article 9.3).  
5.22.   The Parties whi ch are not party to one or more of the WIPO Performances and Phonograms 
Treaty of 20 December 1996; the WIPO Copyright Treaty of 20 December 1996; the Act of 
International Convention for the Protection of New Varieties of Plants of 19 March 1991; and the 
Singapore Treaty on the Law of Trademarks of 27 March 2006 shall endeavour to join.  
5.23.   The Parties shall endeavour to apply the provisions of the Strasbourg Agreement Concerning 
the International Patent Classification of 24 March 1971; the Nice Agreement Conce rning the 
International Classification of Goods and Services for the Purposes of the Registration of Marks of 
15 June 1957; and the Locarno Agreement Establishing an International Classification for 
Industrial Designs of 8 October 1968.  
5.24.    The Parties accord  each other national treatment on the protection of intellectual property 
rights as set out in Article 3 and 5 of the TRIPS Agreement and MFN treatment as set out in 
Articles 4 and 5 of the TRIPS Agreement.  The Agreement provides for the protection of copy right 
and related rights (Article 9.6); trademarks (Article 9.7); geographical indications/appellations of 
origin of goods (Article 9.8); inventions and utility models (Article 9.9); industrial designs 
(Article  9.10); layout designs of integrated circuits (Article 9.11); new varieties of plants  (Article 
9.12) ; undisclosed information (Article 9.13); and protection against unfair competition (Article 
9.14) . 
5.25.   Article 9.15 provides for the enforcement of IPR at the same level as provided for in the 
TRIPS Agreement. In addition, the  Parties  ensure effective enforcement of border measures in 
accordance with the TRIPS Agreement (Article 9.16)  and providing additional protection with 
regard to the exportation procedures and counterfeit geographical indication and appellation of 
origin goods as the objects in respect of which border measures may be applied . 
5.10  Competition  
5.26.   In Chapter 11 on competition  policy, the Parties recognise the importance of free and 
undistorted competition . They agree to take all necessary m easures in accordance with their 
respective laws and regulations in order to prevent and restrict anti -competitive practices that WT/REG385/1  
 
- 42 - 
 
  affect trade between them (Article 11.2). Rules on cooperation and consultation are found in 
Articles 11.3 and 11.4. The Agree ment's dispute settlement mechanism does not apply to any 
matter arising under Chapter 11.  
5.11  Sustainable development  
5.27.   In Chapter 12 on sustainable development, the Parties agree to strengthen cooperation on 
environmental and labour issues, and promote sustain able development.  They agree to a set of 
general principles as outlined in Article 12.3 and to uphold levels of protection. They shall 
endeavour to ensure that their environmental and labour laws and regulations, policies and 
practices are not used for the  purposes of trade protectionism. They shall not seek to encourage or 
gain trade or investment advantage by weakening or failing to enforce their environmental and 
labour laws.  
5.28.   The Parties recognize the importance of strengthening their capacity to protect  the 
environment and labour conditions and promote sustainable development and agree to a series of 
cooperation activities (Article 12.5).  They may seek consultations on any matter arising under 
Chapter 12. They recall the obligations deriving from members hip of the ILO and the ILO 
Declaration on Fundamental Principles and Rights at Work and its Follow -up. Any matter arising 
under Chapter 12 is not subject to the Agreement's dispute settlement mechanism (Article 12.9).  
5.12   Electronic Commerce  
5.29.   In Chapter 13, en titled Electronic Technologies in Trade, the Parties recognise that e -
commerce may increase trade opportunities and contribute to economic growth . They shall 
endeavour to work towards mutual recognition  of digital signature s in the exchange of electronic 
documents by means of a trusted third -party service (Article 13.3).  They shall endeavour not to 
adopt or maintain domestic laws and regulations containing the requirement to confirm the 
authenticity of transactions made in electronic form by presenting docu ments in paper form; and 
ensure that documents related to trade transactions are presented to the competent authorities of 
the Parties in the form of an electronic document that is digitally signed (Article 13.4). Other 
provisions of Chapter 13 relate to p rivate data protection (Article 13.5); cooperation on electronic 
technologies in trade (Article 13.6); electronic commerce development (Article 13.7); and 
implementing arrangements (Article 13.8).  WT/REG385/1  
 
- 43 - 
 
  ANNEX 1  
1. A comparison between the scheduled elimination of tariffs applied to the Parties' mutual 
imports and the duty rates applied by them on MFN imports is shown in Tables A1.1 and A1.2, by 
HS Chapters 1 -24 (agricultural products) , 25-97 (industrial products)  and total products. Applied 
MFN duty rates in 201 6 serve as a comparison.  
2. Armenia 's overall average applied MFN tariff rate in 201 6 was 7.6% (Table A1.1) . The 
average applied tariff on agricultural goods in HS Chapters 1 -24 was 12.8%, compared to an 
average applied tariff of 5.8% on industrial goods . Duty -free tariff lines accounted for 21.3% of all 
tariff lines. Upon entry into force of the Agreement, the share of duty -free tariff lines in agricultural 
products  rose from 6.6% to 44.4%, while the share of duty -free tariff lines in industrial products  
rose from 26.6% to 70.7%. At the end of the transition period in 2025, nine  years after the entry 
into force of the Agreement, Viet Nam's  exporters will face zero duties on 87.6% of Armenia 's 
tariff lines ( 91.6% for industrial products  and 76.6% for agricultural products ).  
Table A1. 1 Armenia: Indicators of MFN tariff rates and preferential rates for imports 
from Viet Nam  
Origin 
of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) 
Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2016 7.6 9.7 21.3 12.8 13.8 6.6 5.8 8.0 26.6 
Viet 
Nam 2016 4.4 12.3 63.8 9.2 17.0 44.4 2.7 9.3 70.7 
 2017 4.2 11.8 63.8 8.9 16.5 44.4 2.5 8.7 70.7 
 2018 3.9 11.0 63.8 8.5 15.8 44.4 2.3 8.0 70.7 
 2019 3.6 10.2 63.8 8.1 14.9 44.4 2.0 7.1 70.7 
 2020 3.3 11.0 69.4 7.6 15.6 49.5 1.8 7.7 76.5 
 2021 3.0 10.2 69.4 7.2 14.8 49.5 1.6 6.9 76.5 
 2022 2.8 9.4 69.4 6.8 13.9 49.5 1.4 6.0 76.5 
 2023 2.5 8.5 69.4 6.4 13.1 49.5 1.2 5.2 76.5 
 2024 2.3 7.7 69.4 6.0 12.3 49.5 1.0 4.3 76.5 
 2025 2.0 17.4 87.6 5.5 26.1 76.6 0.8 9.6 91.6 
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included .  
 Based on the HS2012 nomenclature.  
Source:  WTO estimates based on data from the Agreement and the RTA database.  
 
3. The overall average applied MFN tariff rate for the Russian Federation and Belarus in 201 6 
was 8.3% (Table A1. 2). The average applied tariff on agricultural goods was 14.6%, compared to 
an average app lied tariff of 6.4% on industrial  products. Duty -free tariff lines accounted for 16.1% 
of all tariff lines. Upon entry into force of the Agreement, the share of duty -free tariff lines in 
agricultural products rose from 4.9% to 43.5%, while the share of dut y-free tariff lines in industrial  
products rose from 20.1% to 67%. At the end of the transition period in 2025, nine  years after the 
entry into force of the Agreement, Viet Nam's  exporters will face zero duties on 86.3% of the tariff 
lines of the Russian F ederation  and Belarus  (90% for industrial  products and 75.9% for agricultural 
products).  WT/REG385/1  
 
- 44 - 
 
  Table A1. 2 Russian Federation  and Belarus : Indicators of MFN tariff rates and 
preferential rates for imports from Viet Nam  
Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) 
Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2016 8.3 10.0 16.1 13.9 14.6 4.9 6.4 8.0 20.1 
Viet Nam  2016 4.9 12.8 60.8 10.2 18.6 43.5 3.1 9.4 67.0 
 2017 4.7 12.3 60.8 9.9 18.0 43.5 2.9 8.8 67.0 
 2018 4.4 11.5 60.8 9.5 17.3 43.5 2.6 8.1 67.0 
 2019 4.1 10.7 60.8 9.0 16.4 43.5 2.3 7.2 67.0 
 2020 3.7 11.7 67.1 8.6 17.2 48.7 2.0 7.9 73.7 
 2021 3.5 10.8 67.1 8.2 16.4 48.7 1.8 7.1 73.7 
 2022 3.2 10.0 67.1 7.8 15.6 48.7 1.6 6.3 73.7 
 2023 2.9 9.2 67.1 7.4 14.8 48.7 1.4 5.4 73.7 
 2024 2.7 8.4 67.1 7.0 14.0 48.7 1.2 4.6 73.7 
 2025 2.4 18.8 86.3 6.5 29.6 75.9 1.0 10.2 90.0 
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are excluded and the ad valorem  parts of alternate rates are included .  
 Based on the HS2012 nomenclature.  
Source:  WTO estimates based on data from the Agreement and the RTA database.  
 
4. Kazakhstan 's overall average applied MFN tariff rate in 201 6 was 7.4% (Table A1.3) . The 
average applied tariff on agricultural goods was 11.3%, compared to an average applied tariff of 
6% on industrial  products. Duty -free tariff lines accounted for 16.1% of all tariff lines. Upon entry 
into force of the Agreement, the share of duty -free tariff lines in agricultural products rose from 
6.1% to 43.8%, while the share of duty -free tariff lines in non -agricultural products rose from 
19.7% to 66.9%. At the end of the transition period in 2025, nine  years after the entry into force 
of the Agree ment, Viet Nam's  exporters will face zero duties on 86.2% of Kazakhstan 's tariff lines 
(89.9% for industrial  products and 76% for agricultural products).  
Table A1. 3 Kazakhstan: Indicators of MFN tariff rates and preferential ra tes for imports 
from Viet Nam  
Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) 
Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2016 7.4 8.9 16.1 11.3 12.1 6.1 6.0 7.6 19.7 
Viet Nam  2016 4.2 11.2 60.8 8.0 14.8 43.8 2.9 9.0 66.9 
 2017 4.0 10.6 60.8 7.7 14.2 43.8 2.7 8.5 66.9 
 2018 3.7 9.9 60.8 7.3 13.5 43.8 2.5 7.8 66.9 
 2019 3.4 9.1 60.8 6.8 12.6 43.8 2.2 7.0 66.9 
 2020 3.1 9.8 67.0 6.4 12.9 48.9 1.9 7.6 73.5 
 2021 2.8 9.0 67.0 6.0 12.2 48.9 1.7 6.8 73.5 
 2022 2.6 8.2 67.0 5.6 11.4 48.9 1.5 6.0 73.5 
 2023 2.3 7.3 67.0 5.2 10.5 48.9 1.3 5.2 73.5 
 2024 2.0 6.5 67.0 4.8 9.7 48.9 1.1 4.3 73.5 
 2025 1.8 14.5 86.2 4.3 20.0 76.0 0.9 9.8 89.9 
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are excluded and the ad valorem  parts of alternate rates are included .  
 Based on the HS20 12 nomenclature.  
Source:  WTO estimates based on data from the Agreement and the RTA database . WT/REG385/1  
 
- 45 - 
 
  5. The Kyrgyz Republic 's overall average applied MFN tariff rate in 201 6 was 8.2% 
(Table  A1.4) . The average applied tariff on agricultural goods was 14.7%, compared to an average 
applied tariff of 6.3% on industrial  products. Duty -free tariff lines accounted for 17.4% of all tarif f 
lines. Upon entry into force of the Agreement, the share of duty -free tariff lines in agricultural 
products rose from 5.2% to 43.6%, while the share of duty -free tariff lines in industrial  products 
rose from 21.7% to 67.9%. At the end of the transition p eriod in 2025, nine  years after the entry 
into force of the Agreement, Viet Nam's  exporters will face zero duties on 86.6% of the Kyrgyz 
Republic 's tariff lines ( 90.4% for industrial  products and 75.9% for agricultural products).  
Table A1. 4 Kyrgyz Republic: Indicators of MFN tariff rates and preferential rates for 
imports from Viet Nam  
Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) 
Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2016 8.2 10.0 17.4 13.9 14.7 5.2 6.3 8.0 21.7 
Viet Nam  2016 4.8 12.9 61.5 10.2 18.6 43.6 3.0 9.4 67.9 
 2017 4.6 12.3 61.5 9.9 18.0 43.6 2.8 8.8 67.9 
 2018 4.3 11.6 61.5 9.5 17.3 43.6 2.5 8.1 67.9 
 2019 4.0 10.7 61.5 9.0 16.5 43.6 2.3 7.2 67.9 
 2020 3.7 11.7 67.6 8.6 17.2 48.8 2.0 7.9 74.4 
 2021 3.4 10.9 67.6 8.2 16.4 48.8 1.8 7.0 74.4 
 2022 3.2 10.1 67.6 7.8 15.6 48.8 1.6 6.2 74.4 
 2023 2.9 9.2 67.6 7.4 14.8 48.8 1.3 5.4 74.4 
 2024 2.6 8.4 67.6 7.0 14.0 48.8 1.1 4.6 74.4 
 2025 2.4 19.1 86.6 6.5 29.6 75.9 0.9 10.2 90.4 
Note:  Tariff lines  subject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are excluded and the ad valorem  parts of alternate rates are included .  
 Based on the HS20 12 nomenclature.  
Source:  WTO estimates based on data from the Agreement and the RTA database . 
 
6. Viet Nam's  overall average applied MFN tariff rate in 201 6 was 10.6% (Table A1. 5). The 
average applied tariff on agricultural goods was 17.7%, compared to an average applied tariff of 
9.1% on industrial  products. Duty -free tariff lines accounted for 31.9% of all tariff lines. Upon 
entry into force of the Agreement, the share of duty -free tariff lines in agricultural products rose 
from 11.9% to 41.9%, while the share of duty -free tariff lines in industrial  products rose from 36% 
to 63.2%. In 2026 , ten years after the entry into force of the Agreement, the EAEU States'  
exporters will face zero duties on 94.2% of Viet Nam's  tariff lines ( 94.8% for industrial  products 
and 91.2% for agricultural produ cts).  
Table A1. 5 Viet Nam: Indicators of MFN tariff rates and preferential rates for imports 
from EAEU  
Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) 
Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2016 10.6 15.5 31.9 17.7 20.0 11.9 9.1 14.3 36.0 
EAEU  2016 6.2 15.4 59.6 11.0 18.9 41.9 5.3 14.3 63.2 
 2017 5.3 13.2 59.6 9.5 16.3 41.9 4.5 12.2 63.2 WT/REG385/1  
 
- 46 - 
 
  Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) 
Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
 2018 4.4 11.4 61.1 7.9 14.6 45.5 3.7 10.5 64.3 
 2019 3.6 9.4 61.1 6.6 12.2 45.5 3.0 8.5 64.3 
 2020 2.8 16.9 83.2 5.4 20.6 74.0 2.3 15.6 85.0 
 2021 2.6 15.4 83.2 4.9 18.9 74.0 2.1 14.1 85.0 
 2022 2.3 14.6 84.1 4.4 17.0 74.0 1.9 13.7 86.1 
 2023 2.1 13.2 84.1 4.0 15.4 74.0 1.7 12.4 86.1 
 2024 1.9 11.8 84.1 3.6 13.7 74.0 1.5 11.1 86.1 
 2025 1.7 28.7 94.2 3.1 35.6 91.2 1.4 26.3 94.8 
 2026 1.7 28.7 94.2 3.1 35.6 91.2 1.4 26.3 94.8 
 2027 1.6 29.8 94.5 3.1 35.6 91.2 1.3 27.7 95.2 
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are excluded and the ad valorem  parts of alternate rates are included .  
 Based on the HS20 12 nomenclature.  
Source:  WTO estimates based on data from the Agreement, RTA database and the WTO -IDB. 
 
7. Table A1. 6 shows the market access opportunities in Viet Nam  for Armenia's  top 25 exports, 
which in 201 3-2015 accounted for an average of 82.3% of Armenia's  global exports. The table 
shows in which year all HS 8 -digit tariff lines corresponding to the product definition will become 
duty free under the Agreement.  
8. Armenia's  top 2 5 exports cover a total of 77 HS lines of which 29 were already duty free on 
an MFN basis in Viet Nam' s market in 201 6. 17 lines are liberalized in 201 6 and a further 26 lines 
in the period 201 8-2025. Five lines ( spirits obtained by distilling grape wine o r grape marc and 
cigarettes ) remain subject to duties in Viet Nam  and had average MFN tariffs of 45% and 135% in 
2016) . 
Table A1. 6 Viet Nam: Market access opportunities under the agreement for Armenia's 
top 25 exports to the wor ld 
Armenia 's top export products  
in 201 3 - 2015 Access Conditions to Viet Nam 's import markets  
HS number and description of the 
product  Share in 
global 
exports 
(%) MFN 2016  No. of duty free 
lines under the 
agreement  
Remain  
 dutiable  Average 
MFN 
applied  
rate (%)  
No. of 
duty free  
lines  
No. of 
dutiable  
lines  
2016 
2018  
2020  
2025  
260300  Copper ores and 
concentrates  18.7 0.0 1       
220820  Spirits obtained by 
distilling grape wine or 
grape marc  9.5 45.0  2     2 
240220  Cigarettes, containing 
tobacco  8.0 135.0   3     3 
720270  Ferro-molybdenum  6.0 0.0 1       
710239  Diamonds, worked, but 
not mounted or set  5.7 0.0 1       
710813  Gold, incl. gold plated with 
platin um, in semi -
manufactured forms  5.7 0.0 1       
760711  Aluminium foil, not 
backed, rolled but not 5.7 0.0 1       WT/REG385/1  
 
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  Armenia 's top export products  
in 201 3 - 2015 Access Conditions to Viet Nam 's import markets  
HS number and description of the 
product  Share in 
global 
exports 
(%) MFN 2016  No. of duty free 
lines under the 
agreement  
Remain  
 dutiable  Average 
MFN 
applied  
rate (%)  
No. of 
duty free  
lines  
No. of 
dutiable  
lines  
2016 
2018  
2020  
2025  
further worked, of a 
thickness of <= 0,2 mm  
271600  Electrical energy  5.3 1.0  1 1     
740200  Copper, unrefined; copper 
anodes for electrolytic 
refining  5.1 0.0 1       
261690  Precious -metal ores and 
concentrates  1.4 0.0 1       
711319  Articles of jewellery and 
parts thereof, of precious 
metal other than silver  1.4 25.0  2  2    
810294  Unwrought molybdenum, 
incl. bars and rods 
obtained simply by 
sintering  1.1 0.0 1       
620213  Women's or girls' 
overcoats, raincoats, car 
coats, capes, cloaks and 
similar articles, of man -
made fibres  1.0 20.0  1 1     
260800  Zinc ores and concentrates  1.0 0.0 1       
701090  Carboys, bottles, flasks, 
jars, pots, phials and other 
containers, of glass  0.8 15.0  3 1  2   
271121  Natural gas in gaseous 
state 0.8 0.0 2       
620113  Men's or boys' overcoats, 
raincoats, car coats, 
capes, cloaks and similar 
articles, of man -made 
fibres  0.7 20.0  1 1     
030629  Crustaceans, even 
smoked,  fit for human 
consumption  0.7 8.0 2 3 3     
030289  Fresh or chilled fish, n.e.s.  0.6 15.4  14   14   
710231  Non-industrial diamonds 
unworked or simply sawn, 
cleaved or bruted  0.6 0.0 1       
040690  Cheese  0.6 10.0  1 1     
080910  Fresh apricots  0.5 20.0  1 1     
261390  Molybdenum ores and 
concentrates  0.5 0.0 1       
220110  Mineral waters and 
aerated waters, not 
containing added sugar, 
other sweetening matter 
or flavoured  0.4 35.0  1    1  
300490  Medicaments consisting of 
mixed or unmixed 
products for therapeutic or 
prophylactic purposes  0.4 2.6 14 15 8  7   
 Total  82.3  29 48 17 2 23 1 5 
Note:  Based on the HS 201 2 nomenclature . 
Source:  WTO estimates based on data from the Agreement, RTA database, WTO -IDB and UNSD, Comtrade 
database.  WT/REG385/1  
 
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  9. Table A1. 7 shows the market access opportunities in Viet Nam  for Belarus'  top 25 exports, 
which in 201 3-2015 accounted for an average of 47% of Belarus'  global exports. The table shows 
in which year all HS 8 -digit tariff lines corresponding to the product d efinition will become duty 
free under the Agreement.  
10. Belarus's  top 25 exports cover a total of 98 HS lines of which 21 were already duty free on 
an MFN basis in Viet Nam' s market in 201 6. 17 lines are liberalized in 201 6 and a further 55 lines 
in the peri od 201 8-2027. Five lines ( medium oil and preparations, cane or beet sugar and 
sausages ) remain subject to duties in Viet Nam  (with average applied MFN duties in 2016 of 7.4%, 
40% and 22% for these products) . 
Table A1. 7 Viet Nam: Market access opportunities under the agreement for Belarus' top 
25 exports to the world  
Belarus ' top export products  
in 201 3 - 2015 Access Conditions to Viet Nam 's import markets  
HS number and description of the 
product  
Share in global 
exports  (%) MFN 2016  No. of duty free lines under 
the agreement  
Remain  
dutiable  Average MFN 
applied rate 
(%) 
No. of dut y 
free lines  
No. of 
dutiable  
lines  
2016 
2018  
2020  
2025  
2027  
271019  Medium oils and preparations, 
of petroleum or bituminous 
minerals, not containing 
biodiesel, n.e.s.  21.0 7.4  16 1   2 12 1 
310420  Potassium chloride for use as 
fertiliser  7.4 0.0 1        
271012  Light oils and preparations, of 
petroleum or bituminous 
minerals  5.8 19.3  14     14  
270900  Petroleum oils and oils 
obtained from bituminous 
minerals, crude  2.9 1.0 2 1 1      
870190  Tractors  2.0 5.0  2  1  1   
870423  Motor vehicles for the 
transport of goods, with 
compression -ignition internal 
combustion piston engine 
"diesel or semi -diesel engine" 
of a gross vehicle weight > 20 
t  2.0 12.8 7 13    13   
040690  Cheese  1.7 10.0  1 1      
721420  Bars and rods, of iron or non -
alloy steel, with indentations, 
ribs, groves or other 
deformations produced during 
the rolling process  1.2 10.0 4 4    4   
040210  Milk and cream in solid forms, 
of a fat content by weight of 
<= 1,5%  1.1 4.0  4 4      
020120  Fresh or chilled bovine cuts, 
with bone in  1.0 20.0  1 1      
040510  Butter  0.8 13.0  1 1      
170199  Cane or beet sugar and 
chemically pure sucrose, in 
solid form  0.8 40.0  3      3 
310520  Mineral or chemical fertilisers 
containing the three fertilising 
elements nitrogen, 
phosphorus and potassium  0.6 6.0  1    1   WT/REG385/1  
 
- 49 - 
 
  Belarus ' top export products  
in 201 3 - 2015 Access Conditions to Viet Nam 's import markets  
HS number and description of the 
product  
Share in global 
exports  (%) MFN 2016  No. of duty free lines under 
the agreement  
Remain  
dutiable  Average MFN 
applied rate 
(%) 
No. of dut y 
free lines  
No. of 
dutiable  
lines  
2016 
2018  
2020  
2025  
2027  
040120  Milk and cream of a fat 
content by weight of > 1% 
but <= 6  0.6 15.0  2 2      
271500  Bituminous mastics, cut -backs 
and other bituminous 
mixtures based on natural 
asphalt  0.5 0.0 1        
381190  Oxidation inhibitors, gum 
inhibitors, viscosity improvers, 
anti-corrosive preparations 
and other prepared additives 
for mineral oils  0.5 0.0 2        
401194  Pneumatic tyres, new, of 
rubber  0.5 18.3  3   3    
160100  Sausages and similar 
products, of meat, offal or 
blood  0.5 22.0  2  1    1 
040221  Milk and cream in solid forms, 
of a fat content by weight of > 
1,5%, unsweetened  0.5 3.0  2 2      
390110  Polyethylene with a specific 
gravity of < 0,94, in primary 
forms  0.5 0.0 4        
720711  Semi-finished products of iron 
or non -alloy steel containing, 
by weight  0.5 10.0  1    1   
940360  Wooden furniture  0.4 22.5  2 1  1    
841810  Combined refrigerator -
freezers, with separate 
external doors  0.4 14.0  2 2      
271112  Propane, liquefied  0.4 5.0  1   1    
843352  Threshing machinery  0.4 5.0  1 1      
 Total  47.0  21 77 17 2 5 22 26 5 
Note:  Based on the HS 201 2 nomenclature . 
Source:  WTO estimates based on data from the Agreement, RTA database, WTO -IDB and UNSD, Comtrade 
database.  
 
11. Table A1. 8 shows the market access opportunities in Viet Nam  for Kazakhstan's  top 25 
exports, which in 201 3-2015 accounted for an average of 90.3% of Kazakhstan's  global exports. 
The table shows in which year all HS 8 -digit tariff lines corresponding to the product definition will 
become duty free under the Agreement.  
12. Kazakhstan's  top 25 exports cover a total of 52 HS lines of which 18 were already dut y free 
on an MFN basis in Viet Nam' s market in 201 6. 11 lines are liberalized in 201 6 and a further 22 
lines in the period 201 8-2027. One line  (medium oil and preparations ) remain s subject to duties in 
Viet Nam  and faced an average applied MFN duty of 7.4%  in 2016 . WT/REG385/1  
 
- 50 - 
 
  Table A1. 8 Viet Nam: Market access opportunities under the agreement for Kazakhstan's 
top 25 exports to the world  
Kazakhstan's top export products  
in 2013 -2015  Access Conditions to Viet Nam's import markets  
HS number  and description of the 
product  
Share in global 
exports (%)  MFN 2016  No. of duty free lines 
under the agreement  
Remain 
dutiable  Average 
MFN 
applied 
rate (%)  
No. of 
duty free 
lines  
No. of 
dutiable 
lines  
2016  
2020  
2025  
2027  
270900  Petroleum oils and oils obtained 
from bituminous minerals, crude  65.5 1.0 2 1 1     
271019  Medium oils and preparations, of 
petroleum or bituminous 
minerals, not containing 
biodiesel, n.e.s.  3.6 7.4  16 1  2 12 1 
284410  Natural uranium and its 
compounds; alloys, dispersions  3.1 0.0 2       
271121  Natural gas in gaseous state  2.7 0.0 2       
740311  Copper, refined, in the form of 
cathodes and sections of 
cathodes  2.6 0.0 1       
720241  Ferro-chromium, containing by 
weight > 4% of carbon  1.7 5.0  1  1    
100199  Wheat and meslin  1.2 5.0  3 3     
271112  Propane, liquefied  1.0 5.0  1  1    
260300  Copper ores and concentrates  0.8 0.0 1       
260111  Non-agglomerated iron ores and 
concentrates  0.8 0.0 1       
110100  Wheat or meslin flour  0.8 15.0  2 2     
710691  Silver, incl. silver plated with 
gold or platinum, unwrought  0.8 1.0  1 1     
790111  Unwrought zinc, not alloyed, 
containing by weight >= 
99,99% of zinc  0.7 0.0 1       
260112  Agglomerated iron ores and 
concentrates  0.7 0.0 1       
760110  Aluminium, not alloyed, 
unwrought  0.5 2.0  1 1     
270119  Coal, whether or not pulverised, 
non-agglomerated  0.5 0.0 1       
271113  Butanes, liquefied  0.5 5.0  1  1    
281820  Aluminium oxide  0.4 2.0  1 1     
250300  Sulphur of all kinds  0.4 0.0 1       
721049  Flat-rolled products of iron or 
non-alloy steel  0.4 11.7 1 5   5   
710812  Gold, incl. gold plated with 
platinum, unwrought, for non -
monetary purposes  0.4 0.0 1       
740319  Copper, refined, unwrought  0.3 0.0 1       
280470  Phosphorus  0.3 3.0  1 1     
261000  Chromium ores and 
concentrates  0.3 0.0 1       
720839  Flat-rolled products of iron or 
non-alloy steel, of a width of >= 
600 mm, in coils  0.3 0.0 1       
 
Total  90.3  
18 34 11 3 7 12 1 
Note:  Based on the HS 2012 nomenclature . 
Source:  WTO estimates based on data from the Agreement, RTA database, WTO -IDB and UNSD, Comtrade 
database.  
 WT/REG385/1  
 
- 51 - 
 
  13. Table A1. 9 shows the market access opportunities in Viet Nam  for the Kyrgyz Republic's  top 
25 exports, which in 201 3-2015 accounted for an average of 61.8% of the Kyrgyz Republic's  
global exports. The table shows in which year all HS 8 -digit tariff lines corresponding to the 
product definition will become duty free under the Agreement.  
14. The Kyrgyz Republic's  top 25 exports cover a total of 78 HS lines of which 11 were already 
duty free on an MFN basis in Viet Nam' s market in 201 6. 16 lines are liberalized in 201 6 and a 
further 38 lines in the period 201 8-2027. 13 lines  (medium oil and preparations, cigarettes, 
radiators for motor vehicles and tobacco ) remain subject to duties in Viet Nam  (with average 
applied MFN tariffs in 2016 ranging from 7.4% to 135%) . 
Table A1. 9 Viet Nam: Market access opportunities under the agreement for Kyrgyz 
Republic's top 25 exports to the world  
Kyrgyz Republic's top export products  
in 2013 -2015  Access Conditions to Viet Nam's import markets  
HS number and description of the 
product  
Share in global 
exports (%)  MFN 2016  No. of duty free lines under the 
agreement  
Remain dutiable  Average 
MFN applied 
rate (%)  
No. of duty 
free lines  
No. of 
dutiable 
lines  
2016  
2018  
2020  
2022  
2025  
2027  
710812  Gold, incl. gold plated 
with platinum, 
unwrought, for non -
monetary purposes  27.5 0.0 1         
847330  Parts and accessories of 
automatic data -
processing machines or 
for other machines of 
heading 8471, n.e.s.  14.7 0.0 2         
630419  Bedspreads of all types 
of textile materials  2.5 12.0  3 3       
071333  Dried, shelled kidney 
beans  2.1 7.5 1 1   1     
271019  Medium oils and 
preparations, of 
petroleum or bituminous 
minerals, not containing 
biodiesel, n.e.s.  2.0 7.4  16 1    2 12 1 
610419  Women's or girls' suits of 
textile materials, knitted 
or crocheted  1.5 20.0  2 2       
261690  Precious -metal ores and 
concentrates  1.2 0.0 1         
010410  Live sheep  0.9 2.5 1 1 1       
880240  Aeroplanes and other 
powered aircraft of an of 
an unladen weight > 
15.000 kg  0.8 0.0 2         
520100  Cotton, neither carded 
nor combed  0.8 0.0 1         
700529  Float glass and surface 
ground and polished 
glass, in sheets  0.7 22.5  2 1  1     
240220  Cigarettes, containing 
tobacco  0.7 135.0   3       3 
853922  Filament lamps of a 
power <= 200 w and for 
a voltage >  
100 v  0.6 8.3 1 2     2   
870891  Radiators and parts 
thereof, for tractors, 
motor vehicles  0.6 12.1  7    3   4 
240110  Tobacco, unstemmed or 
unstripped  0.6 30.0  5       5 WT/REG385/1  
 
- 52 - 
 
  Kyrgyz Republic's top export products  
in 2013 -2015  Access Conditions to Viet Nam's import markets  
HS number and description of the 
product  
Share in global 
exports (%)  MFN 2016  No. of duty free lines under the 
agreement  
Remain dutiable  Average 
MFN applied 
rate (%)  
No. of duty 
free lines  
No. of 
dutiable 
lines  
2016  
2018  
2020  
2022  
2025  
2027  
040310  Yogurt, whether or not 
flavoured or containing 
added sugar  0.6 20.0  2 2       
401194  Pneumatic tyres, new, of 
rubber  0.5 18.3  3   3     
040390  Buttermilk, curdled milk 
and cream, kephir and 
other fermented or 
acidified milk and cream  0.5 20.0  2 2       
620443  Women's or girls' 
dresses of synthetic 
fibres  0.5 20.0  1 1       
070110  Seed potatoes  0.5 0.0 1         
870899  Parts and accessories, 
for tractors, motor 
vehicles for the transport 
of ten or more persons  0.4 14.5  11  1  10    
401693  Gaskets, washers and 
other seals, of 
vulcanised rubber  0.4 3.0  3 2  1     
080232  Fresh or  dried walnuts, 
shelled  0.4 30.0  1     1   
920290  Guitars, harps and other 
string musical 
instruments  0.4 3.0  1 1       
821000  Hand-operated 
mechanical devices, of 
base metal, weighing <= 
10 kg  0.4 20.0  1   1     
 
Total  61.8  
11 67 16 1 7 13 5 12 13 
Note:  Based on the HS 2012 nomenclature . 
Source:  WTO estimates based on data from the Agreement, ITC TradeMap, RTA database, WTO -IDB and 
UNSD, Comtrade database.  
 
15. Table A1.10 shows the market access opportunities in Viet Nam for the Russian Federation's  
top 25 exports, which in 2013 -2015 accounted for an average of 77.2% of the Russian 
Federation's  global exports. The table shows in which year all HS 8 -digit tariff lines corresponding 
to the product definition will become duty free under the Agreement.  
16. The Russian Federation's  top 25 exports cover a total of 61 HS lines of which 1 7 were 
already duty free on an MFN basis  in Viet Nam's market in 2016. Ten  lines are liberalized in 2016 
and a further 33 lines in the period 2018 -2027. One line (me dium oil and preparations) remains 
subject to duties in Viet Nam  (and faced an MFN applied duty of 7.4% in 2016).  WT/REG385/1  
 
- 53 - 
 
  Table A1. 10 Viet Nam: Market access opportunities under the agreement for Russian 
Federation's top 25 exports to the world  
Russian Federation's top export products  
in 2013 -2015  Access Conditions to Viet Nam's import markets  
HS number and description of the 
product  
Share in global 
exports (%)  MFN 2016  No. of duty free lines 
under the agreement  
Remain dutiable  Average 
MFN applied 
rate (%)  
No. of duty 
free lines  
No. of 
dutiable 
lines  
2016  
2020  
2025  
2027  
270900  Petroleum oils and oils obtained 
from bituminous minerals, crude  30.5 1.0 2 1 1     
271019  Medium oils and preparations, of 
petroleum or bituminous 
minerals, not containing 
biodiesel, n.e.s.  17.5 7.4  16 1  2 12 1 
271121  Natural gas in gaseous state  12.0 0.0 2       
271012  Light oils and preparations, of 
petroleum or bituminous minerals  3.8 19.3  14    14  
270112  Bituminous coal, whether or not 
pulverised, non -agglomerated  2.1 0.0 2       
271111  Natural gas, liquefied  1.1 5.0  1  1    
100199  Wheat and meslin  0.9 5.0  3 3     
710231  Non-industrial diamonds 
unworked or simply sawn, 
cleaved or bruted  0.9 0.0 1       
760110  Aluminium, not alloyed, 
unwrought  0.8 2.0  1 1     
720712  Semi-finished products of iron or 
non-alloy steel containing, by 
weight, < 0,25% of carbon  0.8 5.0 1 1   1   
710812  Gold, incl. gold plated with 
platinum, unwrought, for non -
monetary purposes  0.7 0.0 1       
440710  Coniferous wood sawn or chipped 
lengthwise, sliced or peeled  0.7 0.0 1       
750210  Nickel, not alloyed, unwrought  0.7 0.0 1       
310420  Potassium chloride for use as 
fertiliser  0.6 0.0 1       
740811  Wire of refined copper, with a 
maximum cross -sectional 
dimension of > 6 mm  0.5 7.5  2 1 1    
760120  Unwrought aluminium alloys  0.5 2.0  1 1     
740311  Copper, refined, in the form of 
cathodes and sections of 
cathodes  0.5 0.0 1       
310520  Mineral or chemical fertilisers 
containing the three fertilising 
elements nitrogen, phosphorus 
and potassium  0.3 6.0  1   1   
310210  Urea, whether or not in aqueous 
solution  0.3 6.0  1 1     
281410  Anhydrous ammonia  0.3 2.0  1 1     
720110  Non-alloy pig iron in pigs, blocks 
or other primary forms, 
containing, by weight, <= 0,5% 
of phosphorous  0.3 0.0 1       
841112  Turbojets of a thrust > 25 kn  0.3 0.0 1       
290110  Saturated acyclic hydrocarbons  0.3 0.0 1       WT/REG385/1  
 
- 54 - 
 
  Russian Federation's top export products  
in 2013 -2015  Access Conditions to Viet Nam's import markets  
HS number and description of the 
product  
Share in global 
exports (%)  MFN 2016  No. of duty free lines 
under the agreement  
Remain dutiable  Average 
MFN applied 
rate (%)  
No. of duty 
free lines  
No. of 
dutiable 
lines  
2016  
2020  
2025  
2027  
720711  Semi-finished products of iron or 
non-alloy steel containing, by 
weight, < 0,25% of carbon  0.3 10.0  1   1   
840130  Fuel elements "cartridges", non -
irradiated, in casing with handling 
fixtures, for nuclear reactors 
[euratom]  0.3 0.0 1       
 
Total  77.2  
17 44 10 2 5 26 1 
Note:  Based on the HS 2012 nomenclature . 
Source:  WTO estimates based on data from the Agreement, RTA database, WTO -IDB and UNSD, Comtrade 
database.  
 
17. Table A1. 11 shows the market access opportunities in the EAEU States  for Viet Nam's  top 25 
exports, which in 2013 -2015 accounted for an average of 47% of Viet Nam's  global exports. The 
table shows in which year all HS 10-digit tariff lines corresponding to the product definition will 
become duty free under the Agreement.  
18. Viet Nam's  top 25 exports cover a total of 106 HS lines of which 43 were already duty free 
on an MFN basis  in Armenia's market in 2016. 37  lines are lib eralized in 2016 and a further line in 
2025. 25 lines (semi-milled rice and footwear ) remain subject to duties in Armenia  (with average 
applied MFN tariffs in 2016 ranging from 3.1% to 8.1%) . 
19. Viet Nam's top 25 exports cover a total of 106 HS lines of which  37 were already duty free 
on an MFN basis in Kazakhstan's market in 2016. 32 lines are liberalized in 2016 and a further line 
in 2025. 36 lines (semi -milled rice and footwear) remain subject to duties in Kazakhstan (and 
faced average applied MFN tariffs i n 2016 of 10%).1 
20. Viet Nam's top 25 exports cover a total of 10 6 HS lines of which 3 2 were already duty free 
on an MFN basis in the market s of Belarus, the Kyrgyz Republic and the Russian Federation  in 
2016. 37 lines are liberalized in 2016 and a further li ne in 2025. 36 lines (semi -milled rice and 
footwear) remain subject to duties in Belarus, the Kyrgyz Republic and the Russian Federation  
(and faced average applied MFN tariffs in 2016 ranging from 7.6% to 10%) . 
 
                                                
1 Some products are subject to specific duties.   
  WT/REG385/1  
 
- 55 - Table A1. 11 EAEU: Market access opportunities under the agreement for Viet Nam's top 25 exports to the world  
Viet Nam's top export products in 2013 -2015  Access Conditions to EAEU parties'  import markets  
Armenia  Kazakhstan  Belarus, Kyrgyz Republic, 
Russian Federation  
HS number  and description of the product  Share in 
global 
exports  MFN rate  
2016 Duty -
free 
under 
the 
Agree -
ment  
Remain dutiable  MFN rate  
2016 Duty -
free 
under 
the 
Agree -
ment  
Remain dutiable  Applied/MFN  
rate 2016  Duty -
free 
under 
the 
Agree -
ment  
Remain dutiable  Average  (%) 
Duty free  
Dutiable  
Average ( %) 
Duty free  
Dutiable  
Average ( %) 
Duty free  
Dutiable  2016  
2025  
2016  
2025  
2016  
2025  
851712  Telephones for cellular networks "mobile 
telephones" or for other wirel ess networks  14.8 0.0 1     0.0 1     0.0 1     
270900  Petroleum oils and oils obtained from bituminous 
minerals, crude  4.1 1.4 5 2 2   1.4 5 2 2   1.4 5 2 2   
847130  Data-processing machines, automatic, portable, 
weighing <= 10 kg, consisting of at least a central 
processing unit, a keyboard and a display  2.3 0.0 1     0.0 1     0.0 1     
851770  Parts of telephone sets, telephones for cellular 
networks or for other wireless networks and of 
other apparatus for the transmission or reception of 
voice, images or other data, n.e.s.  2.0 0.0 5     0.0 5     0.0 5     
100630  Semi-milled or wholly milled rice  1.9 3.1 11 5   5 10.0  16   16 10.0  16   16 
640399  Footwear with outer soles of rubber, plastics or 
composition leather, with uppers of leather  1.8 8.1  11   11 -  11   11 8.1  11   11 
090111  Coffee (excl. roasted  and decaffeinated)  1.8 0.0 3     0.0 3     0.0 3     
854231  Electronic integrated circuits as processors and 
controllers  1.6 0.0 4     0.0 4     0.0 4     
640411  Sports footwear, incl. tennis shoes, basketball 
shoes, gym shoes, training shoes and the like, with 
outer soles of rubber or plastics and uppers of 
textile materials  1.5 5.2  1 1   5.2  1 1   5.2  1 1   
030617  Frozen shrimps and prawns, even smoked, whether 
in shell or not, incl. shrimps and prawns in shell, 
cooked by steaming or by boiling in water  1.4 4.7  6 6   1.3 5 1 1   4.7  6 6   
080132  Fresh or dried cashew nuts, shelled  1.3 0.0 1     0.0 1     0.0 1     
854430  Ignition wiring sets and other wiring sets for 
vehicles, aircraft or ships  1.3 5.0 1 3 3   3.8 1 3 3   5.0 1 3 3   
900691  Parts and accessories for photographic cameras, 
n.e.s.  1.2 5.0  1 1   5.0  1 1   5.0  1 1    
  WT/REG385/1  
 
- 56 - Viet Nam's top export products in 2013 -2015  Access Conditions to EAEU parties'  import markets  
Armenia  Kazakhstan  Belarus, Kyrgyz Republic, 
Russian Federation  
HS number  and description of the product  Share in 
global 
exports  MFN rate  
2016 Duty -
free 
under 
the 
Agree -
ment  
Remain dutiable  MFN rate  
2016 Duty -
free 
under 
the 
Agree -
ment  
Remain dutiable  Applied/MFN  
rate 2016  Duty -
free 
under 
the 
Agree -
ment  
Remain dutiable  Average  (%) 
Duty free  
Dutiable  
Average ( %) 
Duty free  
Dutiable  
Average ( %) 
Duty free  
Dutiable  2016  
2025  
2016  
2025  
2016  
2025  
640419  Footwear with outer soles of rubber or plastics and 
uppers of textile materials  1.1 15.4  2 2   5.2  2 2   15.4  2 2   
030462  Frozen fillets of catfish  1.0 5.0  1 1   5.0  1 1   5.0  1 1   
400122  Technically specified natural rubber "tsnr"  1.0 0.0 1     0.0 1     0.0 1     
640299  Footwear with outer soles and uppers of rubber or 
plastics  1.0 13.2  9 9   3.8  9 9   13.2  9 9   
844332  Machines which only perform one of the functions 
of printing, copying or facsimile transmission, 
capable of connecting to an automatic data 
processing machine or to a network  0.8 0.6 7 1 1   0.6 7 1 1   0.6 7 1 1   
940360  Wooden furniture  0.8 27.7  5 5   15.0  5 5   27.7  5 5   
611020  Jerseys, pullovers, cardigans, waistcoats and 
similar articles, of cotton, knitted or crocheted  0.8 8.7  3 3   -  3 3   8.7  3 3   
640391  Footwear with outer soles of rubber, plastics or 
composition leather, with uppers of leather, 
covering the ankle  0.7 7.6  9   9 -  9   9 7.6  9   9 
440122  Wood in chips or particles  0.7 8.0  1  1  8.0  1  1  8.0  1  1  
844331  Machines which perform two or more of the 
functions of printing, copying or facsimile 
transmission, capable of connecting to an 
automatic data processing machine or to a network  0.7 0.0 3     0.0 3     0.0 3     
940350  Wooden furniture for bedrooms (excl. seats)  0.7 28.1  2 2   15.0  2 2   28.1  2 2   
090411  Pepper of the genus piper  0.6 3.0  1 1   3.0  1 1   3.0  1 1   
Total  47.0  43 63 37 1 25  37 69 32 1 36  32 74 37 1 36 
- contains specific duties.  
Note:  Based on the HS 2012 nomenclature.  
 The tariffs for Viet Nam's top 25 export products are the same in the Kyrgyz Republic as in Belarus and the Russian Federatio n. 
Source:  WTO estimates based on the information from the Agreement, RTA database and UNSD -Comtrade database.  WT/REG385/1  
 
- 57 - 
 
  ANNEX 2  
Table A2. 1 TRQs on eggs imported by  Viet Nam from EAE U Member States  
HS Code  Description  Quota 
quantity  Rate of customs duty within quota  Rate of 
customs duty  
(out of quota)  EIF 2016  2017  2018  and 
subsequent 
years  
0407.21.00  
0407.90.10  Eggs of 
fowls 8,000 
dozen per 
year 22.5%  15% 7,5%  0% U 0407.29.10  
0407.90.20  Eggs of 
ducks  
0407.29.90  
0407.90.90  Other eggs  
Note: "U" – uncommitted  
Source:  Annex 1 of the Agreement . 
 
Table A2. 2 TRQs on unmanufactured tobacco and tobacco refuse imported by  Viet Nam 
from EAEU Member States  
HS Code  Description  Quota 
quantity  Rate of customs duty within quota  Rate of 
customs 
duty 
(out of 
quota)  EIF 
2016  
2017  
2018  
2019  2020 
and 
subse -
quent 
years  
2401.10.10  - - Virginia type, flue -
cured  
500 
tonnes 
per year 10% 7% 5% 5% 3% 3% U 
2401.10.20  - - Virginia type, other 
than flue -cured  10% 7% 5% 5% 3% 3% 
U 
2401.10.90  - - Other  10% 7% 5% 5% 3% 3% U 
2401.20.10  - - Virginia type, flue -
cured  10% 7% 5% 5% 3% 3% U 
2401.20.20  - - Virginia type, other 
than flue-cured  10% 7% 5% 5% 3% 3% 
U 
2401.20.30  - - Oriental type  10% 7% 5% 5% 3% 3% U 
2401.20.40  - - Burley type  10% 7% 5% 5% 3% 3% U 
2401.20.50  - - Other, flue -cured  10% 7% 5% 5% 3% 3% U 
2401.20.90  - - Other  10% 7% 5% 5% 3% 3% U 
2401.30.10  - - Tobacco stems  5% 5% 5% 5% 3% 3% U 
2401.30.90  - - Other  10% 7% 5% 5% 3% 3% U 
Note:  "U" – uncommitted . 
Source:  Annex 1 of the Agreement . WT/REG385/1  
 
- 58 - 
 
  Table A2. 3 TRQs for rice imported by  the EAEU Member States from Viet Nam  
HS Code  Description  Quota 
quantity  Rate of customs 
duty within 
quota  Rate of customs 
duty (out of 
quota ) 
1006 30 670 0  Parboiled long grain rice of a 
length/width ratio equal to or 
greater than 3  10 000 
tonnes per 
year 0% U 
1006 30  980 0  Other long grain rice of a 
length/width ratio equal to or 
greater than 3  0% U 
Note:   "U" – uncommitted  
Source:   Annex 1 of the Agreement . 
  
  WT/REG385/1  
 
- 59 - ANNEX 3  
Table A3. 1 Trigger Levels for Special Safeguards that may be applied by EAEU Member States to Viet Nam  (kilogrammes)  
Goods/ 
HS code  2015  2016  2017  2018  2019  2020  2021  2022  2023  2024  2025  2026  2027  2028  2029 
and 
sub-
sequent 
years  
Anoraks  
6101  
20 90, 
6101 90 
80, 6102 
20 90, 
6102 90 
90, 6201 
92, 6201 
99, 6202 
92, 6202 
99 266394  279714  293699  308384  323804  339994  356993  374843  393585  413265  433928  455624  478405  502326  527442  
Shirts, 
blouses  
6105, 
6106, 
6205, 6206  910258  973976  1042154  1115105  1193163  1276684  1366052  1461675  1563993  1673472  1790615  1915958  2050075  2193581  2347131  
Suits, 
jackets, 
blazers, 
trousers  
6103 41, 
6103 42, 
6103 43, 
6103 49, 
6104 51, 
6104 52, 
6104 53, 
6104 59, 
6104 61, 
6104 62, 
610463, 
6104 69, 
6203 41, 
6203 42, 
6203 43, 
6203 49, 
6204 51, 
6204 52, 2614950  2797997  2993856  3203426  3427666  3667603  3924335  4199038  4492971  4807479  5144002  5504083  5889368  6301624  6742738   
  WT/REG385/1  
 
- 60 - Goods/ 
HS code  2015  2016  2017  2018  2019  2020  2021  2022  2023  2024  2025  2026  2027  2028  2029 
and 
sub-
sequent 
years  
6204 53, 
6204 59, 
6204 61, 
6204 62, 
6204 63, 
6204 69  
Women's 
or girls 
suits, 
dresses, 
skirts  
6104 41, 
6104 42, 
6104 43, 
6104 44, 
6104 49, 
6204 41, 
6204 42, 
6204 43, 
6204 44, 
6204 49     272928  292033  312475  334349  357753  382796  409591  438263  468941  501767  536891  574473  614686  657714  703754  
Underwear  
6107, 
6108, 
6207, 
6208, 6212  85510  91496  97900  104753  112086  119932  128327  137310  146922  157207  168211  179986  192585  206066  220490  
Jerseys, 
pullovers, 
waistcoats, 
cardigans  
6110  1083292  1159122  1240261  1327079  1419975  1519373  1625729  1739530  1861297  1991588  2130999  2280169  2439781  2610566  2793305  
Babies' 
garments 
and 
clothing  
6111 20, 
6111 30, 
6111 90, 
6209 92470  98943  105869  113280  121209  129694  138773  148487  158881  170002  181902  194636  208260  222838  238437   
  WT/REG385/1  
 
- 61 - Goods/ 
HS code  2015  2016  2017  2018  2019  2020  2021  2022  2023  2024  2025  2026  2027  2028  2029 
and 
sub-
sequent 
years  
Footwear 
with uppers 
of rubber  
6401 10, 
6401 92 
10, 6401 
99 4970 5318 5690 6088 6515 6971 7459 7981 8539 9137 9777 10461  11193  11977  12815  
Wooden 
furniture of 
a kind used 
in offices  
9403 30  13796  14762  15795  16901  18084  19350  20704  22153  23704  25363  27139  29039  31071  33246  35573  
Wooden 
furniture of 
a kind used 
in the 
kitchen  
9403 40  30036  32139  34388  36795  39371  42127  45076  48231  51607  55220  59085  63221  67647  72382  77449  
Wooden 
furniture of 
a kind used 
in the 
bedroom  
9403 50  611858  654688  700516  749552  802021  858162  918234  982510  1051286  1124876  1203617  1287871  1378021  1474483  1577697  
Other 
wooden 
furniture  
9403 60  3438820  3679537  3937105  4212702  4507592  4823123  5160742  5521993  5908533  6322130  6764679  7238207  7744881  8287023  8867115  
Source:  Annex 2 of the Agreement . 
__________