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70042020

m2/chiếc

- - Loại khác, hình vuông hoặc hình chữ nhật, đã hoặc chưa cắt một hoặc nhiều góc (SEN)

- - Other, in squares or rectangular shape, whether or not one or more corners have been cut

Preferential import duty: 40

VAT: 8/10

Preferential import duty

Value-added tax (VAT)

8/10

Ordinary import duty

Lowest FTA rate (ATIGA)

Full rate table

Ordinary import duty60

15/2023/QĐ-TTg7/15/23

Preferential import duty40

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)50

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)45

120/2022/NĐ-CP12/30/22

Vietnam–Japan Economic Partnership Agreement (VJEPA)45

124/2022/NĐ-CP12/30/22

ASEAN–Korea Free Trade Area (AKFTA)5

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)*

122/2022/NĐ-CP12/30/22

Vietnam–Korea Free Trade Agreement (VKFTA)5

125/2022/NĐ-CP12/30/22

Vietnam–Chile Free Trade Agreement (VCFTA)32

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)5

116/2022/NĐ-CP12/30/22

UK–Vietnam Free Trade Agreement (UKVFTA)5

117/2022/NĐ-CP12/30/22

Vietnam–Laos Trade Agreement0

206/2025/NĐ-CP7/15/25

Vietnam–Israel Free Trade Agreement (VIFTA)40

131/2024/NĐ-CP10/15/24

RCEP — A40

129/2022/NĐ-CP12/30/22

RCEP — B40

129/2022/NĐ-CP12/30/22

RCEP — C40

129/2022/NĐ-CP12/30/22

RCEP — D40

129/2022/NĐ-CP12/30/22

RCEP — E40

129/2022/NĐ-CP12/30/22

RCEP — F40

129/2022/NĐ-CP12/30/22

Tax / Agreement	Rate	Notes	Document	Effective date
Ordinary import duty	60		15/2023/QĐ-TTg	7/15/23
Preferential import duty	40		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)	50		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)	45		120/2022/NĐ-CP	12/30/22
Vietnam–Japan Economic Partnership Agreement (VJEPA)	45		124/2022/NĐ-CP	12/30/22
ASEAN–Korea Free Trade Area (AKFTA)	5		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)	*		122/2022/NĐ-CP	12/30/22
Vietnam–Korea Free Trade Agreement (VKFTA)	5		125/2022/NĐ-CP	12/30/22
Vietnam–Chile Free Trade Agreement (VCFTA)	32		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)	5		116/2022/NĐ-CP	12/30/22
UK–Vietnam Free Trade Agreement (UKVFTA)	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)	40		131/2024/NĐ-CP	10/15/24
RCEP — A	40		129/2022/NĐ-CP	12/30/22
RCEP — B	40		129/2022/NĐ-CP	12/30/22
RCEP — C	40		129/2022/NĐ-CP	12/30/22
RCEP — D	40		129/2022/NĐ-CP	12/30/22
RCEP — E	40		129/2022/NĐ-CP	12/30/22
RCEP — F	40		129/2022/NĐ-CP	12/30/22

FTA tariff schedules

This HS code has recorded changes in the nomenclature.

70042020 — 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