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84723000

chiếc

- Máy phân loại hoặc gấp thư hoặc cho thư vào phong bì hoặc băng giấy, máy mở, gấp hoặc gắn kín và máy đóng dán tem hoặc hủy tem bưu chính

- Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps

Preferential import duty: 3

VAT: 8/10

Preferential import duty

Value-added tax (VAT)

8/10

Ordinary import duty

4.5

Lowest FTA rate (ACFTA)

Full rate table

Ordinary import duty4.5

15/2023/QĐ-TTg7/15/23

Preferential import duty3

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

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)0

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)0

123/2022/NĐ-CP12/30/22

EU–Vietnam Free Trade Agreement (EVFTA)0

116/2022/NĐ-CP12/30/22

UK–Vietnam Free Trade Agreement (UKVFTA)0

117/2022/NĐ-CP12/30/22

Vietnam–Laos Trade Agreement0

206/2025/NĐ-CP7/15/25

Vietnam–Israel Free Trade Agreement (VIFTA)2.1

131/2024/NĐ-CP10/15/24

RCEP — A0

129/2022/NĐ-CP12/30/22

RCEP — B0

129/2022/NĐ-CP12/30/22

RCEP — C0

129/2022/NĐ-CP12/30/22

RCEP — D0

129/2022/NĐ-CP12/30/22

RCEP — E0

129/2022/NĐ-CP12/30/22

RCEP — F0

129/2022/NĐ-CP12/30/22

Tax / Agreement	Rate	Notes	Document	Effective date
Ordinary import duty	4.5		15/2023/QĐ-TTg	7/15/23
Preferential import duty	3		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		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)	0		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)	2.1		131/2024/NĐ-CP	10/15/24
RCEP — A	0		129/2022/NĐ-CP	12/30/22
RCEP — B	0		129/2022/NĐ-CP	12/30/22
RCEP — C	0		129/2022/NĐ-CP	12/30/22
RCEP — D	0		129/2022/NĐ-CP	12/30/22
RCEP — E	0		129/2022/NĐ-CP	12/30/22
RCEP — F	0		129/2022/NĐ-CP	12/30/22

FTA tariff schedules

This HS code has recorded changes in the nomenclature.

84723000 — 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