- - Pipe of a kind used to make sheath pipe (heater pipe) for heating elements of electric flat irons or rice cookers, with an external diameter not exceeding 12 mm
Preferential import duty
10
Value-added tax (VAT)
10/8
Ordinary import duty
15
Lowest FTA rate (ACFTA)
0 (-ID, MY, TH)
| Tax / Agreement | Rate | Notes | Document | Effective date |
|---|---|---|---|---|
| Ordinary import duty | 15 | 15/2023/QĐ-TTg | 7/15/23 | |
| Preferential import duty | 10 | 26/2023/NĐ-CP | 7/15/23 | |
| Value-added tax (VAT) | 10/8 | Multiple rates | 174/2025/NĐ-CP - PL1 | 30/06/20025 |
| ASEAN–China Free Trade Area (ACFTA) | 0 (-ID, MY, TH) | (-ID, MY, TH) | 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(-MM) | (-MM) | 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) | 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) | 2 | 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) | 5.7 | 131/2024/NĐ-CP | 10/15/24 | |
| RCEP — A | 5 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — B | 5 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — C | 5 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — D | 5,5 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — E | 5 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — F | 5 | 129/2022/NĐ-CP | 12/30/22 |
This HS code has recorded changes in the nomenclature.