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- - Of an alcoholic strength by volume exceeding 15% vol.
Preferential import duty
50
Value-added tax (VAT)
10/8
Ordinary import duty
75
Lowest FTA rate (ACFTA)
0 (-LA, MM)
| Tax / Agreement | Rate | Notes | Document | Effective date |
|---|---|---|---|---|
| Ordinary import duty | 75 | 15/2023/QĐ-TTg | 7/15/23 | |
| Preferential import duty | 50 | 26/2023/NĐ-CP | 7/15/23 | |
| Value-added tax (VAT) | 10/8 | Multiple rates | 174/2025/NĐ-CP - PL2 | 30/06/20025 |
| ASEAN–China Free Trade Area (ACFTA) | 0 (-LA, MM) | (-LA, MM) | 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) | 50 | 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) | 50 | 119/2022/NĐ-CP | 12/30/22 | |
| ASEAN–Australia–New Zealand Free Trade Area (AANZFTA) | 40 | 121/2022/NĐ-CP | 12/30/22 | |
| ASEAN–India Free Trade Area (AIFTA) | 50 | 122/2022/NĐ-CP | 12/30/22 | |
| Vietnam–Korea Free Trade Agreement (VKFTA) | 50 | 125/2022/NĐ-CP | 12/30/22 | |
| Vietnam–Chile Free Trade Agreement (VCFTA) | 40 | 112/2022/NĐ-CP | 12/30/22 | |
| Vietnam–Eurasian Economic Union Free Trade Agreement | * | 113/2022/NĐ-CP | 12/30/22 | |
| Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) | 15; M: 20 | 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) | 6,8 | 116/2022/NĐ-CP | 12/30/22 | |
| UK–Vietnam Free Trade Agreement (UKVFTA) | 6,8 | 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) | 55 | 131/2024/NĐ-CP | 10/15/24 | |
| RCEP — A | 36,7 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — B | 36,7 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — C | 41,3 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — D | 55 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — E | 55 | 129/2022/NĐ-CP | 12/30/22 | |
| RCEP — F | 36,7 | 129/2022/NĐ-CP | 12/30/22 | |
| Special consumption tax | 35/65 | Multiple rates | 66/2025/QH15 | 6/14/25 |
This HS code has recorded changes in the nomenclature.
