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48173000

kg/chiếc

- Hộp, túi ví, cặp tài liệu và cặp hồ sơ in sẵn, bằng giấy hoặc bìa, có chứa văn phòng phẩm bằng giấy

- Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

Preferential import duty: 25

VAT: 8/10

Preferential import duty

Value-added tax (VAT)

8/10

Ordinary import duty

37.5

Lowest FTA rate (ACFTA)

0 (-CN)

Full rate table

Ordinary import duty37.5

15/2023/QĐ-TTg7/15/23

Preferential import duty25

26/2023/NĐ-CP7/15/23

Value-added tax (VAT)8/10

Multiple rates

181/2025/NĐ-CP7/1/25

ASEAN–China Free Trade Area (ACFTA)0 (-CN)

(-CN)

118/2022/NĐ-CP12/30/22

ASEAN Trade in Goods Agreement (ATIGA)0

126/2022/NĐ-CP12/30/22

ASEAN–Japan Comprehensive Economic Partnership (AJCEP)0

120/2022/NĐ-CP12/30/22

Vietnam–Japan Economic Partnership Agreement (VJEPA)0

124/2022/NĐ-CP12/30/22

ASEAN–Korea Free Trade Area (AKFTA)0

119/2022/NĐ-CP12/30/22

ASEAN–Australia–New Zealand Free Trade Area (AANZFTA)0

121/2022/NĐ-CP12/30/22

ASEAN–India Free Trade Area (AIFTA)5

122/2022/NĐ-CP12/30/22

Vietnam–Korea Free Trade Agreement (VKFTA)0

125/2022/NĐ-CP12/30/22

Vietnam–Chile Free Trade Agreement (VCFTA)0

112/2022/NĐ-CP12/30/22

Vietnam–Eurasian Economic Union Free Trade Agreement0

113/2022/NĐ-CP12/30/22

Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP)0

115/2022/NĐ-CP12/30/22

ASEAN–Hong Kong, China Free Trade Agreement (AHKFTA)*

123/2022/NĐ-CP12/30/22

EU–Vietnam Free Trade Agreement (EVFTA)3,1

116/2022/NĐ-CP12/30/22

UK–Vietnam Free Trade Agreement (UKVFTA)3,1

117/2022/NĐ-CP12/30/22

Vietnam–Laos Trade Agreement0

206/2025/NĐ-CP7/15/25

Vietnam–Israel Free Trade Agreement (VIFTA)17.5

131/2024/NĐ-CP10/15/24

RCEP — A25

129/2022/NĐ-CP12/30/22

RCEP — B25

129/2022/NĐ-CP12/30/22

RCEP — C*

129/2022/NĐ-CP12/30/22

RCEP — D25

129/2022/NĐ-CP12/30/22

RCEP — E25

129/2022/NĐ-CP12/30/22

RCEP — F25

129/2022/NĐ-CP12/30/22

Tax / Agreement	Rate	Notes	Document	Effective date
Ordinary import duty	37.5		15/2023/QĐ-TTg	7/15/23
Preferential import duty	25		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		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)	5		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)	3,1		116/2022/NĐ-CP	12/30/22
UK–Vietnam Free Trade Agreement (UKVFTA)	3,1		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)	17.5		131/2024/NĐ-CP	10/15/24
RCEP — A	25		129/2022/NĐ-CP	12/30/22
RCEP — B	25		129/2022/NĐ-CP	12/30/22
RCEP — C	*		129/2022/NĐ-CP	12/30/22
RCEP — D	25		129/2022/NĐ-CP	12/30/22
RCEP — E	25		129/2022/NĐ-CP	12/30/22
RCEP — F	25		129/2022/NĐ-CP	12/30/22

FTA tariff schedules

This HS code has recorded changes in the nomenclature.

48173000 — removed
48173000 — added

Rate summary

Full rate table

FTA tariff schedules

ASEAN–China Free Trade Area (ACFTA)

ASEAN Trade in Goods Agreement (ATIGA)

ASEAN–Japan Comprehensive Economic Partnership (AJCEP)

Vietnam–Japan Economic Partnership Agreement (VJEPA)

ASEAN–Korea Free Trade Area (AKFTA)

ASEAN–Australia–New Zealand Free Trade Area (AANZFTA)

ASEAN–India Free Trade Area (AIFTA)

Vietnam–Korea Free Trade Agreement (VKFTA)

Vietnam–Chile Free Trade Agreement (VCFTA)

Vietnam–Eurasian Economic Union Free Trade Agreement

Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP)

ASEAN–Hong Kong, China Free Trade Agreement (AHKFTA)

EU–Vietnam Free Trade Agreement (EVFTA)

UK–Vietnam Free Trade Agreement (UKVFTA)

Vietnam–Israel Free Trade Agreement (VIFTA)

RCEP_A

RCEP_B

RCEP_C

RCEP_D

RCEP_E

RCEP_F