Chapter 54 · Man-made filaments; strip and the like of man-made textile materials
5407.10.99
Other
- 5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04
- 5407.10 - Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters:
- - - Other:
- - - - Other
Vải dệt thoi bằng sợi filament tổng hợp, kể cả vải dệt thoi thu được từ các nguyên liệu thuộc nhóm 54.04 / - Vải dệt thoi từ sợi có độ bền cao bằng ni lông hoặc các polyamit hoặc các polyeste khác: / - - Loại khác: / - - - Loại khác
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty
18%
15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN)
12%
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
| FTA | Rate | Data basis | Proof of origin | Legal basis | Status |
|---|---|---|---|---|---|
| AANZFTA | 0% Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/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 |
| VIFTA | 0% Lowest published | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| ACFTA | 5% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AJCEP | 5% | Consolidated BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 5% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| AIFTA | 6% | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
8% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex B) AU |
8% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex E) KR |
8% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex F) NZ |
8% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex D) JP |
8.3% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex C) CN |
12% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/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 |
| AHKFTA | * not eligible | Consolidated BT2026 2026 |
AHK | 123/2022/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 7998 |
2022 - 2027 (một mức cho cả giai đoạn)5%
|
| ATIGA AT · row 7952 |
20220%
20230%
20240%
20250%
20260%
20270%
Product-specific rule: RVC40; hoặc CTH; hoặc Quy tắc hàng dệt may |
| AJCEP AJ · row 8002 |
30/12/2022 - 31/3/202312%
01/4/2023 - 31/3/202412%
01/4/2024 - 31/3/202512%
01/4/2025 - 31/3/20265%
01/4/2026 - 31/3/20275%
01/4/2027 - 31/3/20285%
|
| VJEPA VJ · row 8003 |
30/12/2022 - 31/3/20232%
01/4/2023 - 31/3/20241%
01/4/2024 - 31/3/20251%
01/4/2025 - 31/3/20260%
01/4/2026 - 31/3/20270%
01/4/2027 - 31/3/20280%
|
| AKFTA AK · row 8004 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Rate with exclusions: 5 |
| AANZFTA AANZ · row 7958 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0 |
| AIFTA AI · row 7965 |
30/12/20227%
31/12/2022 - 30/12/20236.5%
31/12/2023 - 30/12/20246%
31/12/2024 - 31/12/20256%
01/01/2026 - 31/12/20266%
01/01/2027 - 31/12/20276%
|
| VKFTA VK · row 7987 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · row 8034 |
20222%
20231%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · row 8014 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · row 8027 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| EVFTA EV-NK · row 8031 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · row 8031 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · row 7982 |
(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 8019 |
202211.2%
202310.4%
20249.6%
20258.8%
20268%
20277.2%
|
| RCEP B B · row 8019 |
202211.2%
202310.4%
20249.6%
20258.8%
20268%
20277.2%
|
| RCEP C C · row 8019 |
202212%
202312%
202412%
202512%
202612%
202712%
|
| RCEP D D · row 8019 |
202211.3%
202310.5%
20249.8%
20259%
20268.3%
20277.5%
|
| RCEP E E · row 8022 |
202211.2%
202310.4%
20249.6%
20258.8%
20268%
20277.2%
|
| RCEP F F · row 8019 |
202211.2%
202310.4%
20249.6%
20258.8%
20268%
20277.2%
|
| VIFTA VI · row 7402 |
20240%
20250%
20260%
20270%
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): Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I)
- Legal reference
- 08/2023/TT-BCT
- 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
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- Description
- Item policy references a controlled list (source, Vietnamese): HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
- Legal reference
- 08/2023/TT-BCT
- 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 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 FTA-013 FTA rate not lower than MFN
- Description
- RCEP (Annex C) 12%: the preferential rate is equal to or higher than the MFN rate (12%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 12%
- 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 5407.10 has 3 lines; 5407.10.99 is distinguished from its siblings by: Other.
- Related data
- 5407.10.20 Tyre fabrics; conveyor duck; 5407.10.91 Unbleached
- 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 "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 5407.10.99. 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 12% for 5407.10.99 was checked against BT2026 (cell BT2026!N8383), 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. Throughout the Nomenclature, the term “man-made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes, either:
(a) By polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or
(b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
The terms “synthetic” and “artificial”, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). Strip and the like of heading 54.04 or 54.05 are not considered to be man-made fibres.
The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”.
2. Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022