Vietnam
Export and Import Tariff of Vietnam · HS 8 digit · General Department of Vietnam Customs
8%
Standard VAT cut to 8% for most goods until end of 2026 under National Assembly stimulus resolution; long-term standard rate is 10%.
CIF
VI / EN
4
FTA network
RCEP
In force since 2022-01-01
15-member Asia-Pacific FTA covering 30% of global GDP. Tariffs on 90%+ of goods reduced or eliminated over 20 years. Unified rules of origin with cumulative content.
Official textCPTPP
In force since 2018-12-30
12-member FTA covering 15% of global GDP. Broad tariff elimination, digital trade rules, SOE disciplines. UK acceded in December 2024.
Official textEU-VN
In force since 2020-08-01
Eliminates 99% of customs duties between the EU and Vietnam over 7-10 years. Strong rules on labour and environment.
Official textASEAN-China
In force since 2010-01-01
Mature FTA covering 99% of products with zero tariffs between China and the original 6 ASEAN members. 3.0 upgrade negotiations include digital and green economy.
Official textTop HS6 tariff lines
| HS | Product | MFN |
|---|---|---|
| 2202.10 | Waters with sweetening or flavouring | 30.0% |
| 2202.90 | Other non-alcoholic beverages | 30.0% |
| 2203.00 | Beer made from malt | 35.0% |
| 2204.21 | Wine in containers of 2 litres or less | 50.0% |
| 2208.30 | Whiskies | 55.0% |
| 3304.10 | Lip make-up preparations | 27.0% |
| 3304.20 | Eye make-up preparations | 27.0% |
| 3304.30 | Manicure or pedicure preparations | 27.0% |
| 3304.91 | Powders for cosmetic use | 27.0% |
| 3304.99 | Other beauty or make-up preparations and preparations for the care of the skin | 22.0% |
| 3305.10 | Shampoos | 27.0% |
| 3305.20 | Preparations for permanent waving or straightening of hair | 27.0% |
| 3305.90 | Other preparations for use on the hair | 27.0% |
| 3306.10 | Dentifrices (toothpaste) | 27.0% |
| 3307.49 | Other room deodorisers or perfumes | 27.0% |
| 3307.90 | Other perfumery, cosmetic or toilet preparations | 27.0% |
| 3920.10 | Plates, sheets, film of polymers of ethylene, non-cellular | 13.0% |
| 3920.20 | Plates, sheets, film of polymers of propylene | 13.0% |
| 3923.10 | Boxes, cases of plastic | 25.0% |
| 3923.21 | Sacks and bags of polyethylene | 25.0% |
| 3924.10 | Tableware and kitchenware of plastic | 25.0% |
| 3926.90 | Other articles of plastic | 18.0% |
| 4011.10 | New pneumatic tyres of rubber, for motor cars | 25.0% |
| 4011.20 | New pneumatic tyres of rubber, for buses or lorries | 25.0% |
| 4015.19 | Other gloves of rubber | 20.0% |
| 4202.12 | Trunks, suitcases with outer surface of plastic or textile | 20.0% |
| 4202.21 | Handbags with outer surface of leather | 20.0% |
| 4202.22 | Handbags with outer surface of plastic or textile | 20.0% |
| 4202.31 | Articles for personal use, outer surface of leather | 20.0% |
| 4202.32 | Articles for personal use, outer surface of plastic or textile | 20.0% |
| 4818.10 | Toilet paper | 20.0% |
| 4818.20 | Handkerchiefs, cleansing tissues | 20.0% |
| 6109.10 | T-shirts, singlets and other vests of cotton, knitted | 20.0% |
| 6109.90 | T-shirts, singlets of other textile materials, knitted | 20.0% |
| 6110.20 | Jerseys, pullovers, sweaters of cotton, knitted | 20.0% |
| 6110.30 | Jerseys, pullovers of man-made fibres, knitted | 20.0% |
| 6111.20 | Babies' garments of cotton, knitted | 20.0% |
| 6114.20 | Other knitted garments of cotton | 20.0% |
| 6116.10 | Gloves impregnated, coated, knitted | 20.0% |
| 6203.42 | Men's trousers, breeches of cotton, not knitted | 20.0% |
| 6203.43 | Men's trousers of synthetic fibres, not knitted | 20.0% |
| 6204.42 | Women's dresses of cotton, not knitted | 20.0% |
| 6204.62 | Women's trousers of cotton, not knitted | 20.0% |
| 6204.63 | Women's trousers of synthetic fibres | 20.0% |
| 6205.20 | Men's shirts of cotton, not knitted | 20.0% |
| 6206.40 | Women's blouses of man-made fibres | 20.0% |
| 6302.10 | Bed linen of cotton, knitted or crocheted | 20.0% |
| 6302.32 | Bed linen of man-made fibres | 20.0% |
| 6302.60 | Toilet linen and kitchen linen of cotton | 20.0% |
| 6402.99 | Other footwear with outer soles and uppers of rubber or plastics | 25.0% |
Recent customs policies
UK joins CPTPP, gaining preferential access to 11 economies
The Comprehensive and Progressive Agreement for Trans-Pacific Partnership entered into force for the UK on 15 December 2024, providing tariff cuts on goods exported to and imported from Australia, Brunei, Canada, Chile, Japan, Malaysia, Mexico, NZ, Peru, Singapore, and Vietnam.
Vietnam extends 8% VAT through end of 2026
National Assembly Resolution 142/2024/QH15 continues the reduced 8% VAT rate (down from the statutory 10%) for most goods and services until 31 December 2026. Banking, securities, real estate, and certain mineral products remain at 10%.
RCEP completes fifth annual tariff cut on 1 January 2026
Under the RCEP schedule, contracting parties reduced tariffs on an additional batch of HS lines from 1 January 2026. China-Japan trade now sees zero tariffs on approximately 86% of goods.
Data source
General Department of Vietnam Customs · https://www.customs.gov.vn