Welcome to the latest LeKhaMart website - Celebrating a decade of service

Product categories

Shop by need

16042040

- - Cá dạng bột nhão

- - Fish paste

Preferential import duty: 30

VAT: 8/10

Preferential import duty

Value-added tax (VAT)

8/10

Ordinary import duty

Lowest FTA rate (ATIGA)

Full rate table

Ordinary import duty45

15/2023/QĐ-TTg7/15/23

Preferential import duty30

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 (-MM)/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(-MY)

(-MY)

119/2022/NĐ-CP12/30/22

ASEAN–Australia–New Zealand Free Trade Area (AANZFTA)5

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)17

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)0/3,7

Multiple rates

116/2022/NĐ-CP12/30/22

UK–Vietnam Free Trade Agreement (UKVFTA)0/3,7

Multiple rates

117/2022/NĐ-CP12/30/22

Vietnam–Laos Trade Agreement0

206/2025/NĐ-CP7/15/25

Vietnam–Israel Free Trade Agreement (VIFTA)30

131/2024/NĐ-CP10/15/24

RCEP — A20

129/2022/NĐ-CP12/30/22

RCEP — B20

129/2022/NĐ-CP12/30/22

RCEP — C22,5

129/2022/NĐ-CP12/30/22

RCEP — D30

129/2022/NĐ-CP12/30/22

RCEP — E30

129/2022/NĐ-CP12/30/22

RCEP — F20

129/2022/NĐ-CP12/30/22

Export duty0

26/2023/NĐ-CP5/31/23

Tax / Agreement	Rate	Notes	Document	Effective date
Ordinary import duty	45		15/2023/QĐ-TTg	7/15/23
Preferential import duty	30		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 (-MM)/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(-MY)	(-MY)	119/2022/NĐ-CP	12/30/22
ASEAN–Australia–New Zealand Free Trade Area (AANZFTA)	5		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)	17		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)	0/3,7	Multiple rates	116/2022/NĐ-CP	12/30/22
UK–Vietnam Free Trade Agreement (UKVFTA)	0/3,7	Multiple rates	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)	30		131/2024/NĐ-CP	10/15/24
RCEP — A	20		129/2022/NĐ-CP	12/30/22
RCEP — B	20		129/2022/NĐ-CP	12/30/22
RCEP — C	22,5		129/2022/NĐ-CP	12/30/22
RCEP — D	30		129/2022/NĐ-CP	12/30/22
RCEP — E	30		129/2022/NĐ-CP	12/30/22
RCEP — F	20		129/2022/NĐ-CP	12/30/22
Export duty	0		26/2023/NĐ-CP	5/31/23

FTA tariff schedules

Export duty

26/2023/NĐ-CP

5/31/23

This HS code has recorded changes in the nomenclature.

16042040 — removed
16042040 — added

Rate summary

Full rate table

FTA tariff schedules

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)

Vietnam–Israel Free Trade Agreement (VIFTA)

RCEP_A

RCEP_B

RCEP_C

RCEP_D

RCEP_E

RCEP_F

Export duty