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Chapter 37 · Photographic or cinematographic goods

3701.30.00

Other plates and film, with any side exceeding 255 mm

  1. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs
  2. - Other plates and film, with any side exceeding 255 mm

Các tấm và phim để tạo ảnh ở dạng phẳng, có phủ lớp chất nhạy, chưa phơi sáng, bằng vật liệu bất kỳ trừ giấy, bìa hoặc vật liệu dệt; phim in ngay dạng phẳng, có phủ lớp chất nhạy, chưa phơi sáng, đã hoặc chưa đóng gói / - Tấm và phim loại khác, có từ một chiều bất kỳ trên 255 mm

Unit: m2 Level: 8-digit line Source: BT2026 row 5209 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 7.5% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 5% 26/2023/NĐ-CP · 15 Jul 2023
VAT 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

FTARateData basisProof of originLegal basisStatus
AANZFTA 0% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP Ad valorem
ACFTA 0% (except CN) Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP Ad valorem
AIFTA 0% Lowest published Consolidated BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP Ad valorem
AJCEP 0% Lowest published Consolidated BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP Ad valorem
ATIGA 0% Lowest published Consolidated BT2026
2026		 D 126/2022/NĐ-CP Ad valorem
CPTPP 0% Lowest published Consolidated BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
EVFTA 0% Lowest published Consolidated BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 0% Lowest published Consolidated BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
VCFTA 0% Lowest published Consolidated BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
VJEPA 0% Lowest published Consolidated BT2026
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP Ad valorem
VKFTA 0% Lowest published Consolidated BT2026
2026		 VK 125/2022/NĐ-CP Ad valorem
VN-EAEU 0% Lowest published Consolidated BT2026
2026		 EAV 113/2022/NĐ-CP Ad valorem
VN-LAO 0% Lowest published Consolidated BT2026 S 206/2025/NĐ-CP Ad valorem
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 4% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 4% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 4% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 4% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 4.1% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 4.2% Consolidated BT2026
2026		 Form VI (verify) 131/2024/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
AHKFTA * not eligible Consolidated BT2026
2026		 AHK 123/2022/NĐ-CP Not eligible (*)
RCEP (Annex C)
CN
 * not eligible Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Not eligible (*)

A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.

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Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets
FTAPeriods
ACFTA
AC · row 5087
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: CN
ATIGA
AT · row 5048
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 5092
30/12/2022 - 31/3/20230% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
VJEPA
VJ · row 5090
30/12/2022 - 31/3/20230% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA
AK · row 5090
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0
AANZFTA
AANZ · row 5054
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 5050
30/12/20220% 31/12/2022 - 30/12/20230% 31/12/2023 - 30/12/20240% 31/12/2024 - 31/12/20250% 01/01/2026 - 31/12/20260% 01/01/2027 - 31/12/20270%
VKFTA
VK · row 5059
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 5097
20220% 20230% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · row 5094
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · row 5102
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
EVFTA
EV-NK · row 5073
20221.5% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · row 5075
20221.5% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · row 5073
(I) → 2021*0% (II) → 2022*0% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · row 5094
20225.6% 20235.2% 20244.8% 20254.4% 20264% 20273.6%
RCEP B
B · row 5094
20225.6% 20235.2% 20244.8% 20254.4% 20264% 20273.6%
RCEP C
C · row 5094
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP D
D · row 5094
20225.6% 20235.3% 20244.9% 20254.5% 20264.1% 20273.8%
RCEP E
E · row 5097
20225.6% 20235.2% 20244.8% 20254.4% 20264% 20273.6%
RCEP F
F · row 5094
20225.6% 20235.2% 20244.8% 20254.4% 20264% 20273.6%
VIFTA
VI · row 4692
20245.4% 20254.8% 20264.2% 20273.6%
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.

YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Description
The VAT column shows "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
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Description
The source file records no trade remedy for 3701.30.00. This does NOT mean there is no risk.
Recommended action
Check the MOIT Trade Remedies Authority database.
Verification status
Not verified – check required
GREEN – VERIFIED DQ-001 MFN rate present in the source
Description
The MFN rate 5% for 3701.30.00 was checked against BT2026 (cell BT2026!N5209), 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

Notes

1. This Chapter does not cover waste or scrap.

2. In this Chapter the word “photographic” relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive, surfaces.

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022