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 |
|---|---|---|
| 1001.19 | Durum wheat, other than seed | 5.0% |
| 1001.99 | Other wheat and meslin, not seed | 5.0% |
| 1002.90 | Rye, other than seed | 5.0% |
| 1003.90 | Barley, other than seed | 5.0% |
| 1004.90 | Oats, other than seed | 5.0% |
| 1005.10 | Maize seed | 5.0% |
| 1005.90 | Maize, other than seed | 5.0% |
| 1006.10 | Rice in the husk (paddy) | 5.0% |
| 1006.20 | Husked (brown) rice | 5.0% |
| 1006.30 | Semi-milled or wholly milled rice | 5.0% |
| 1006.40 | Broken rice | 5.0% |
| 1007.00 | Grain sorghum | 5.0% |
| 1008.10 | Buckwheat | 5.0% |
| 1008.21 | Millet seed | 5.0% |
| 1008.29 | Other millet | 5.0% |
| 1008.30 | Canary seeds | 5.0% |
| 1008.50 | Quinoa | 5.0% |
| 1008.90 | Other cereals | 5.0% |
| 1101.00 | Wheat or meslin flour | 13.0% |
| 1102.20 | Maize (corn) flour | 13.0% |
| 1102.90 | Other cereal flours | 13.0% |
| 1103.11 | Wheat groats and meal | 13.0% |
| 1103.13 | Maize groats | 13.0% |
| 1103.19 | Other cereal groats | 13.0% |
| 1104.23 | Maize, otherwise worked | 13.0% |
| 1104.30 | Cereal germ, whole | 13.0% |
| 1105.10 | Potato flour and meal | 13.0% |
| 1105.20 | Potato flakes, granules | 13.0% |
| 1106.10 | Flour and meal of dried legumes | 13.0% |
| 1106.20 | Flour of sago, roots, tubers | 13.0% |
| 1106.30 | Flour and powder of fruits or nuts | 13.0% |
| 1107.10 | Malt, not roasted | 13.0% |
| 1107.20 | Malt, roasted | 13.0% |
| 1108.11 | Wheat starch | 13.0% |
| 1108.12 | Maize starch | 13.0% |
| 1108.13 | Potato starch | 13.0% |
| 1108.14 | Manioc starch (tapioca) | 13.0% |
| 1108.19 | Other starches | 13.0% |
| 1108.20 | Inulin | 13.0% |
| 1109.00 | Wheat gluten | 13.0% |
| 1201.10 | Soya beans, seed | 3.0% |
| 1201.90 | Soya beans, other than seed | 3.0% |
| 1202.20 | Groundnuts, shelled, raw | 3.0% |
| 1202.30 | Groundnuts, seed | 3.0% |
| 1203.00 | Copra | 3.0% |
| 1204.00 | Linseed (flaxseed) | 3.0% |
| 1205.10 | Low erucic acid rape or colza seeds | 3.0% |
| 1206.00 | Sunflower seeds | 3.0% |
| 1207.30 | Castor oil seeds | 3.0% |
| 1207.40 | Sesame seeds | 3.0% |
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