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Chapter 65 · Headgear and parts thereof

6506.91.00

Of rubber or of plastics

  1. 6506 Other headgear, whether or not lined or trimmed
  2. - Other:
  3. - - Of rubber or of plastics

Mũ và các vật đội đầu khác, đã hoặc chưa lót hoặc trang trí / - Loại khác: / - - Bằng cao su hoặc plastic

Unit: kg/unit Level: 8-digit line Source: BT2026 row 10076 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 37.5% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 25% 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% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/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
 12.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 12.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
 12.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 12.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 12.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 13.6% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 14.3% Consolidated BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Ad valorem
AIFTA 20% Consolidated BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP Ad valorem
AHKFTA 25% Consolidated BT2026
2026		 AHK 123/2022/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

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 9594
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · row 9545
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 9597
30/12/2022 - 31/3/20233% 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 9598
30/12/2022 - 31/3/20235% 01/4/2023 - 31/3/20242.5% 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 9599
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0
AANZFTA
AANZ · row 9551
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 9557
30/12/202224% 31/12/2022 - 30/12/202323% 31/12/2023 - 30/12/202421% 31/12/2024 - 31/12/202520% 01/01/2026 - 31/12/202620% 01/01/2027 - 31/12/202720%
VKFTA
VK · row 9582
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 9629
20226% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · row 9608
20226.8% 20234.5% 20242.3% 20250% 20260% 20270%
AHKFTA
AKH · row 9620
202225% 202325% 202425% 202525% 202625% 202725%
EVFTA
EV-NK · row 9631
202212.5% 20238.3% 20244.1% 20250% 20260% 20270%
UKVFTA
UKV · row 9630
202212.5% 20238.3% 20244.1% 20250% 20260% 20270%
CPTPP
CPTPP · row 9577
(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 9614
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP B
B · row 9614
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP C
C · row 9614
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP D
D · row 9613
202222.7% 202320.5% 202418.2% 202515.9% 202613.6% 202711.4%
RCEP E
E · row 9617
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP F
F · row 9614
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
VIFTA
VI · row 8900
202421.4% 202517.9% 202614.3% 202710.7%
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 FTA-013 FTA rate not lower than MFN
Description
AHKFTA 25%: the preferential rate is equal to or higher than the MFN rate (25%) in the source tariff – claiming the FTA brings no saving.
Related data
MFN 25%
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 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 6506.91.00. 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 25% for 6506.91.00 was checked against BT2026 (cell BT2026!N10076), 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:

(a) Worn headgear of heading 63.09;

(b) Asbestos headgear (heading 68.12); or

(c) Dolls’ hats, other toy hats or carnival articles of Chapter 95.

2. Heading 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.