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- Boot or shoe lasts
Preferential import duty
20
Value-added tax (VAT)
8/10
Ordinary import duty
30
Lowest FTA rate (ACFTA)
0 (-MM, CN)
| Tax / Agreement | Rate | Notes | Document | Effective date |
|---|---|---|---|---|
| Ordinary import duty | 30 | 15/2023/QĐ-TTg | 7/15/23 | |
| Preferential import duty | 20 | 26/2023/NĐ-CP | 7/15/23 | |
| Value-added tax (VAT) | 8/10 | Multiple rates | 181/2025/NĐ-CP | 7/1/25 |
| ASEAN–China Free Trade Area (ACFTA) | 0 (-MM, CN) | (-MM, CN) | 118/2022/NĐ-CP | 12/30/22 |
| ASEAN Trade in Goods Agreement (ATIGA) | 0 | 126/2022/NĐ-CP | 12/30/22 | |
| ASEAN–Japan Comprehensive Economic Partnership (AJCEP) | 0 | 120/2022/NĐ-CP | 12/30/22 | |
| Vietnam–Japan Economic Partnership Agreement (VJEPA) | 0 | 124/2022/NĐ-CP | 12/30/22 | |
| ASEAN–Korea Free Trade Area (AKFTA) | 0 | 119/2022/NĐ-CP | 12/30/22 | |
| ASEAN–Australia–New Zealand Free Trade Area (AANZFTA) | 0 | 121/2022/NĐ-CP | 12/30/22 | |
| ASEAN–India Free Trade Area (AIFTA) | 0 | 122/2022/NĐ-CP | 12/30/22 | |
| Vietnam–Korea Free Trade Agreement (VKFTA) | 0 | 125/2022/NĐ-CP | 12/30/22 | |
| Vietnam–Chile Free Trade Agreement (VCFTA) | 0 | 112/2022/NĐ-CP | 12/30/22 | |
| Vietnam–Eurasian Economic Union Free Trade Agreement | 0 | 113/2022/NĐ-CP | 12/30/22 | |
| Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) | 0 | 115/2022/NĐ-CP | 12/30/22 | |
| ASEAN–Hong Kong, China Free Trade Agreement (AHKFTA) | * | 123/2022/NĐ-CP | 12/30/22 | |
| EU–Vietnam Free Trade Agreement (EVFTA) | 2,5 | 116/2022/NĐ-CP | 12/30/22 | |
| UK–Vietnam Free Trade Agreement (UKVFTA) | 2,5 | 117/2022/NĐ-CP | 12/30/22 | |
| Vietnam–Laos Trade Agreement | 0 | 206/2025/NĐ-CP | 7/15/25 | |
| Vietnam–Israel Free Trade Agreement (VIFTA) | 14 | 131/2024/NĐ-CP | 10/15/24 | |
| RCEP — A | 15 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — B | 20 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — C | * | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — D | 20 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — E | 20 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — F | 20 | 129/2022/NĐ-CP | 12/30/22 | |
| Export duty | 0 | 26/2023/NĐ-CP | 5/31/23 |
26/2023/NĐ-CP
5/31/23
This HS code has recorded changes in the nomenclature.
