This is the product of the Hon Gai Customs Department.
Tax schedule 2021 has been integrated and updated:
- List of import and export goods of Vietnam according to Circular 65/2017 / TT-BTC.
- Tariffs related to imported and exported goods: A total of 22 tariffs (including: Export Tariff, Ordinary Import Tariff, Preferential Import Tariff, VAT, Special Special Tariff , Environmental Protection Tariff & 14 Special Preferential Import Tariffs, 02 Preferential Export Tariffs of Vietnam when joining Bilateral and Multilateral Trade Agreements).
- The management policies for goods according to HS codes of the Government and Ministries, Branches: A total of 71 types of management policies for exported and imported goods apply to 8,132 lines of goods.
- Product-specific rules attached to special preferential import tariffs.
You can download the Vietnam 2021 Import and Export Tariff Excel files as following links:
+ Excel version to view on computer (20 Mb): Here.
+ The pdf version is easier to view on mobile devices (10 Mb): here.
How to read :
Thuế NK ưu đãi: Preferential tax rates
Thuế NK thông thường: Normal tax rate
ACFTA,VKFTA…: Special preferential tax rates
When goods are imported into Vietnam but are taxable, 01 of 03 tax rates will be applied, including: preferential tax rate(MFN), special preferential tax rate (FTAs), and normal tax rate.
1) Preferential tax rates ( Thuế NK ưu đãi):
Applicable to goods:
– Imports originating from a country, group of countries or territories that exercise most favored nation (MFN) treatment in trade relations with Vietnam;
(Currently, there are over 172 countries having MFN agreements with Vietnam, refer to the list of countries with MFN in Official Letter 8678 / TCHQ-TXNK dated September 9, 2016)
– Goods imported from the non-tariff zone into the domestic market that satisfy the origin conditions from the country, group of countries or territories that carry out the MFN in their trade relationship with Vietnam.
2) Special preferential tax rates (FTAs):
Applicable to goods:
– Imports originating from a country, group of countries or territories that have special agreements on import tax in trade relations with Vietnam;
That is, imports from countries or regions that have a bilateral or multilateral trade agreement will enjoy special preferential import duties.
For example: ACFTA (ASEAN – CHINA); ATIGA (ASEAN – VIETNAM); AANZFTA (ASEAN – AUSTRALIA – NIUDILAN); AIFTA (ASEAN – INDIA); VJEPA (VIETNAM – JAPAN); AJCEP (ASEAN – JAPAN); AKFTA (ASEAN – KOREA); VKFTA (VIETNAM – KOREA); VCFTA (VIETNAM – CHI LE),EVFTA,UKFTA.
– Goods imported from a non-tariff zone into the domestic market that satisfy the origin conditions from a country, group of countries or territories that have a special preferential agreement on import tax in trade relations with Vietnam.
3) Normal tax rate ( Thuế NK thông thường):
– Applicable to imported goods not falling into the cases 1 and 2 above.
+ Normal tax rates are set at 150% of the preferential tax rate for each respective item.
The imported goods are not on the List of the Normal Import Tariffs in the Appendix enclosed with Decision 45/2017 / QD-TTg and are not in the case of imported goods subject to preferential tax rates or The special preferential tax rates in the cases 1 and 2 above shall apply the normal tax rate equal to 150% of the preferential import tax rate of each respective item specified in Appendix II to Decree No. 125 /2017 / ND-CP.
+ If the preferential tax rate is 0%, the Prime Minister shall decide on the application of the normal tax rate according to Article 10 of the Law on Import Tax and Export Tax 2016.
List (description of goods and 08-digit codes) of the goods with 0% preferential import tax rates specified in Section I, Section II, Appendix II of Decree No. 125/2017 / ND-CP.
For your information.