Welcome to the latest LeKhaMart website - Celebrating a decade of service
- - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
Preferential import duty
15
Value-added tax (VAT)
8/10
Ordinary import duty
22.5
Lowest FTA rate (ACFTA)
0 (-CN)
| Tax / Agreement | Rate | Notes | Document | Effective date |
|---|---|---|---|---|
| Ordinary import duty | 22.5 | 15/2023/QĐ-TTg | 7/15/23 | |
| Preferential import duty | 15 | 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 (-CN) | (-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(-MY) | (-MY) | 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) | 0 | 116/2022/NĐ-CP | 12/30/22 | |
| UK–Vietnam Free Trade Agreement (UKVFTA) | 0 | 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) | 8.6 | 131/2024/NĐ-CP | 10/15/24 | |
| RCEP — A | 10 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — B | 10 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — C | * | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — D | 10,3 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — E | 10 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — F | 10 | 129/2022/NĐ-CP | 12/30/22 |
This HS code has recorded changes in the nomenclature.
