by 
Perryman
ANSWERS: 4
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according to mercurynews.com "Otherwise, U.S. firms are playing catch-up to Asian companies entrenched in Vietnam. The nation's top trading partners and investors are regional players from South Korea, Taiwan, Hong Kong, Japan and even China. Japan, recognizing the underlying potential of Vietnam, is negotiating a free-trade agreement with Hanoi that could give Japanese firms a competitive advantage in one of Asia's most dynamic markets." http://www.mercurynews.com/mld/mercurynews/news/opinion/16035766.htm
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Do you want a simple answer? South Korea.
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The U.S. is Vietnam's largest trading partner, buying about $7 billion in Vietnamese goods each year. http://www.infoplease.com/ipa/A0108144.html However, according to Vietnam's Ministry of Foreign Affairs: "Viet Nam's trade with the European Union (EU) is expanding dynamically, at an average rate of around 20 percent per year since 2000. This has secured the EU's position as Viet Nam's number one trading partner, said Head of the European Commission's delegation to Viet Nam, Markus Cornaro." http://www.mofa.gov.vn/en/nr040807104143/nr040807105001/ns050510145504 But the EU is not a nation :)
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'The EU does certainly maintain its rank as the second largest trading partner following China closely with a trading volume totalling USD 14.23 billion. The EU is Vietnam’s second largest export destination, absorbing 19.32% of Vietnamese exports, only second to the US (21.43%), and the 3rd largest import partner (7.79%) after China and Japan. And while Vietnam maintains a high trade deficit with China (approx. USD 9.15 billion), the relationship remains highly favourable with the EU, with a Vietnam trade surplus of approx. USD 5.66 billion. In addition, the EU is the second largest investor in terms of implemented capital (nearly USD 5 billion) after Japan.' Trade: http://www.delvnm.ec.europa.eu/news/vn_news/vn_news42.html The US at (21.43%) leads the list.
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