What is the tolerance threshold under the EVFTA?

The general tolerance is 10% of the ex-works value of the finished product.

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EVFTA - HS 8419

Name: EU Trade Statistics - HS 8419 - EVFTA
Creator: Eurostat
License: https://creativecommons.org/licenses/by/4.0/

EU-Vietnam Free Trade Agreement (EVFTA) · Origin of Goods

1 rulesTolerance: 10%2020

To qualify for the EVFTA preferential rate on HS 8419, products must satisfy the origin rule of type specific processing (SP). A tolerance of 10% of the ex-works value applies.

8419Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric;

Manufacture from materials of any subheading, except that of the product.

OR - alternative rule

MaxNOM

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.

70% ex-works

Manufacture from materials of any subheading, except that of the product.

OR - alternative rule

MaxNOM

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.

70% ex-works

Preference utilization in the EU

Share of imports claiming a preferential rate (source: Eurostat COMEXT)

88%TRQ/auto

2026

88%688 k€

2025

99%16.2 M€

2024

100%18.8 M€

2023

100%19.0 M€

428 k€ of preferential trade in 2026 via autonomous measures or TRQ (E3). Overall rate: 88%.

Source: Eurostat COMEXT DATA_PREFERENCES - EU27 aggregate. Updated monthly.

EU Trade Data (COMEXT)

Jan 2022 – Mar 2026

Full analysis

The EU imported 18.7 Md€ (Jan 2022 – Mar 2026) for this HS code, with China as the main supplier.

EU Imports

18.7 Md€

EU Exports

46.0 Md€

Balance

27.3 Md€

Top supplying countries (extra-EU)

1.China

28%5.3 Md€

2.United States

17%3.2 Md€

3.Switzerland

14%2.5 Md€

4.United Kingdom

10%1.9 Md€

Manufacture from materials of any subheading, except that of the product.

OR - alternative rule

MaxNOM

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.

70% ex-works

Manufacture from materials of any subheading, except that of the product.

OR - alternative rule

MaxNOM

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.

70% ex-works

Preference utilization in the EU

EU Trade Data (COMEXT)

Related pages

EU Trade Data (COMEXT)

Preference utilization in the EU