VN Tariff IntelligenceHS codes, import–export duties, FTAs and smart tariff advisory

Chapter 51 · Wool, fine or coarse animal hair; horsehair yarn and woven fabric

5103.10.00

Noils of wool or of fine animal hair

  1. 5103 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock
  2. - Noils of wool or of fine animal hair

Phế liệu lông cừu hoặc lông động vật loại mịn hoặc loại thô, kể cả phế liệu sợi nhưng trừ lông tái chế / - Xơ vụn từ lông cừu hoặc từ lông động vật loại mịn

Unit: kg Level: 8-digit line Source: BT2026 row 7989 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 15% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 10% 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

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
 6.7% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 6.7% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 6.7% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 6.7% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 6.9% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 7% 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.

Run Smart Tariff Advisory Compare FTAs Calculate taxes

Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets
FTAPeriods
ACFTA
AC · row 7574
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: CN
ATIGA
AT · row 7527
20220% 20230% 20240% 20250% 20260% 20270%
Product-specific rule: RVC40 hoặc CC
AJCEP
AJ · row 7577
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 7578
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 7579
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0
AANZFTA
AANZ · row 7533
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 7541
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 7563
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 7609
20222% 20231% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · row 7589
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · row 7602
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
EVFTA
EV-NK · row 7606
20220% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · row 7607
20220% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · row 7557
(I) → 2021*3.3% (II) → 2022*1.6% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · row 7594
20229.3% 20238.7% 20248% 20257.3% 20266.7% 20276%
RCEP B
B · row 7594
20229.3% 20238.7% 20248% 20257.3% 20266.7% 20276%
RCEP C
C · row 7594
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP D
D · row 7594
20229.4% 20238.8% 20248.1% 20257.5% 20266.9% 20276.3%
RCEP E
E · row 7597
20229.3% 20238.7% 20248% 20257.3% 20266.7% 20276%
RCEP F
F · row 7594
20229.3% 20238.7% 20248% 20257.3% 20266.7% 20276%
VIFTA
VI · row 7016
20249% 20258% 20267% 20276%
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 DOC-003 Quarantine
Description
Item policy (source, Vietnamese): Động vật, sản phẩm động vật trên cạn phải kiểm dịch (01/2024/TT-BNNPTNT M1)
Legal reference
01/2024/TT-BNNPTNT
Recommended action
Register for animal/plant quarantine as required.
Verification status
Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
Description
Item policy (source, Vietnamese): DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT)
Legal reference
42/2019/TT-BCT, 33/2025/TT-BCT
Recommended action
Read the referenced instruments.
Verification status
Instrument cited in source; validity not verified
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
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Description
The source file records no trade remedy for 5103.10.00. 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 10% for 5103.10.00 was checked against BT2026 (cell BT2026!N7989), 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

sợi từ lông đuôi hoặc bờm ngựa và vải dệt thoi từ các nguyên liệu trên

Note.

1. Throughout the Nomenclature:

(a) “Wool” means the natural fibre grown by sheep or lambs;

(b) “Fine animal hair” means the hair of alpaca, llama, vicuna, camel (including dromedary), yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;

(c) “Coarse animal hair” means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 05.02) and horsehair (heading 05.11).

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