Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty
60% · out-of-quota 127.5%
15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN)
40% · out-of-quota 85%
26/2023/NĐ-CP · 15 Jul 2023
VAT
5 / 8 / 10 (several rates)
181/2025/NĐ-CP · 1 Jul 2025
Excise tax
No data
Environmental tax
No data
Export duty
No data
Special preferential (FTA) rates – 2026
| FTA | Rate | Data basis | Proof of origin | Legal basis | Status |
|---|---|---|---|---|---|
| AANZFTA | 0% · out-of-quota 50% Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| VN-LAO | 2.5% · out-of-quota 85% | Consolidated BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| ATIGA | 5% | Consolidated BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| EVFTA | 5.4% | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 5.4% | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| CPTPP | 7.2% · M: 10.9% | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| VKFTA | 15% | Consolidated BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-CAM | No data | No data | S | 56/2026/NĐ-CP | No data |
| VNCU | No data | No data | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | No data |
| ACFTA | 50% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AHKFTA | * not eligible | Consolidated BT2026 2026 |
AHK | 123/2022/NĐ-CP | Not eligible (*) |
| AIFTA | * not eligible | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Not eligible (*) |
| AJCEP | * not eligible | Consolidated BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Not eligible (*) |
| AKFTA | * not eligible | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex B) AU |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex C) CN |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex D) JP |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex E) KR |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex F) NZ |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| VCFTA | * not eligible | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Not eligible (*) |
| VJEPA | * not eligible | Consolidated BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Not eligible (*) |
| VN-EAEU | * not eligible | Consolidated BT2026 2026 |
EAV | 113/2022/NĐ-CP | Not eligible (*) |
| VIFTA | * not eligible | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Not eligible (*) |
A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.
Rate history / phase-down by year
From the 2022–2027 FTA schedule worksheets
| FTA | Periods |
|---|---|
| ACFTA AC · row 2297 |
2022 - 2027 (một mức cho cả giai đoạn)50%
|
| ATIGA AT · row 2258 |
20225%
20235%
20245%
20255%
20265%
20275%
Product-specific rule: RVC40 hoặc CC |
| AJCEP AJ · row 2296 |
30/12/2022 - 31/3/2023* not eligible
01/4/2023 - 31/3/2024* not eligible
01/4/2024 - 31/3/2025* not eligible
01/4/2025 - 31/3/2026* not eligible
01/4/2026 - 31/3/2027* not eligible
01/4/2027 - 31/3/2028* not eligible
|
| VJEPA VJ · row 2298 |
30/12/2022 - 31/3/2023* not eligible
01/4/2023 - 31/3/2024* not eligible
01/4/2024 - 31/3/2025* not eligible
01/4/2025 - 31/3/2026* not eligible
01/4/2026 - 31/3/2027* not eligible
01/4/2027 - 31/3/2028* not eligible
|
| AKFTA AK · row 2300 |
2022 - 2027 (một mức cho cả giai đoạn)* not eligible
Rate with exclusions: * |
| AANZFTA AANZ · row 2264 |
2022 - 2027 (một mức cho cả giai đoạn)0% · out-of-quota 50%
Rate column F (hidden): 0 Out of quota: (NHN: 50) |
| AIFTA AI · row 2260 |
30/12/2022* not eligible
31/12/2022 - 30/12/2023* not eligible
31/12/2023 - 30/12/2024* not eligible
31/12/2024 - 31/12/2025* not eligible
01/01/2026 - 31/12/2026* not eligible
01/01/2027 - 31/12/2027* not eligible
|
| VKFTA VK · row 2258 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| VCFTA VC · row 2307 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| VN-EAEU EAV · row 2300 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| AHKFTA AKH · row 2312 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| EVFTA EV-NK · row 2279 |
202210.9%
20239.5%
20248.1%
20256.8%
20265.4%
20274%
Change flag (helper): X |
| UKVFTA UKV · row 2281 |
202210.9%
20239.5%
20248.1%
20256.8%
20265.4%
20274%
Change flag (helper): X |
| CPTPP CPTPP · row 2277 |
(I) → 2021*25.4%
(II) → 2022*21.8%
(III) → 2023*18.1%
(IV) → 2024*14.5%
(V) → 2025*10.9%
(VI) → 2026*7.2%
(VII) → 2027*3.6%
Note: TRQ1 |
| RCEP A RCEPT-A · row 2298 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP B B · row 2298 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP C C · row 2298 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP D D · row 2298 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP E E · row 2301 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP F F · row 2298 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| VIFTA VI · row 2147 |
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
Helper column J: 8 |
* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).
Advisory & warnings
General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- Description
- Item policy references a controlled list (source, Vietnamese): Hạn ngạch thuế quan (12/2018/TT-BTC)
- Legal reference
- 12/2018/TT-BTC
- Recommended action
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- Verification status
- Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (MFN)
- Description
- MFN rate "40 (NHN: 85)": in-quota 40%, out-of-quota 85%.
- Legal reference
- 12/2018/TT-BCT
- Recommended action
- Confirm tariff-quota allocation before budgeting.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (NKTT)
- Description
- NKTT rate "60 (NHN: 127.5)": in-quota 60%, out-of-quota 127.5%.
- Legal reference
- 12/2018/TT-BCT
- Recommended action
- Confirm tariff-quota allocation before budgeting.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (AANZFTA)
- Description
- AANZFTA rate "0 (NHN: 50)": in-quota 0%, out-of-quota 50%.
- Legal reference
- 12/2018/TT-BCT
- Recommended action
- Confirm tariff-quota allocation before budgeting.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (VN-LAO)
- Description
- VN-LAO rate "2.5 (NHN: 85)": in-quota 2.5%, out-of-quota 85%.
- Legal reference
- 12/2018/TT-BCT
- Recommended action
- Confirm tariff-quota allocation before budgeting.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- Description
- The CPTPP cell "7,2; M: 10,9" has a general 7.2% and an "M:" 10.9% rate (commonly read as the Mexico schedule – verify).
- Legal reference
- 115/2022/NĐ-CP
- Recommended action
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Description
- CPTPP: consolidated BT2026 shows "7,2; M: 10,9", the FTA schedule for period (VI) shows "7,2".
- Legal reference
- 115/2022/NĐ-CP
- Recommended action
- Check the original Decree and amendments to determine the correct rate.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Description
- ACFTA 50%: the preferential rate is equal to or higher than the MFN rate (40%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 40%
- Recommended action
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 1701.99 has 2 lines; 1701.99.90 is distinguished from its siblings by: Other.
- Related data
- 1701.99.10 Refined sugar
- Legal reference
- 31/2022/TT-BTC
- Recommended action
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Description
- The VAT column shows "5/8/10".
- Legal reference
- 181/2025/NĐ-CP
- Recommended action
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED TR-003 Trade remedy exists for other origins
- Description
- Anti-dumping & countervailing: Đường – applies to TH (2105/QĐ-BCT). The selected origin is not listed, but circumvention risk should be considered.
- Related data
- TR-04 · Áp thuế chống bán phá giá và chống trợ cấp đối với Đường (TH)
- Legal reference
- 2105/QĐ-BCT
- Recommended action
- Keep evidence of true origin and actual producer.
- Verification status
- Basis: HT + BT2026 item policy column (source); detailed scope not verified
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate 40% · out-of-quota 85% for 1701.99.90 was checked against BT2026 (cell BT2026!N2291), basis 26/2023/NĐ-CP.
- Legal reference
- 26/2023/NĐ-CP
- Recommended action
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Verification status
- Checked against the source tariff file
Chapter notes
Note
1. This Chapter does not cover:
(a) Sugar confectionery containing cocoa (heading 18.06);
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or
(c) Medicaments or other products of Chapter 30.
Subheading Notes
1. For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.
2. Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022