Chapter 65 · Headgear and parts thereof

6506.99.90

Other

6506 Other headgear, whether or not lined or trimmed
- Other:
6506.99 - - Of other materials:
- - - Other

Mũ và các vật đội đầu khác, đã hoặc chưa lót hoặc trang trí / - Loại khác: / - - Bằng các loại vật liệu khác: / - - - Loại khác

Unit: kg/unit Level: 8-digit line Source: BT2026 row 10079 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

Country of origin

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
ACFTA	0% 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
RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex B) AU	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex C) CN	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex D) JP	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex E) KR	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex F) NZ	0% Lowest published	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/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	14.3%	Consolidated BT2026 2026	Form VI (verify)	131/2024/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

FTA	Periods
ACFTA AC · row 9597	2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA AT · row 9548	20220% 20230% 20240% 20250% 20260% 20270%
AJCEP AJ · row 9600	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 9601	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 9602	2022 - 2027 (một mức cho cả giai đoạn)0% Rate with exclusions: 0
AANZFTA AANZ · row 9554	2022 - 2027 (một mức cho cả giai đoạn)0% Rate column F (hidden): 0
AIFTA AI · row 9560	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 9585	20220% 20230% 20240% 20250% 20260% 20270%
VCFTA VC · row 9632	20226% 20233% 20240% 20250% 20260% 20270%
VN-EAEU EAV · row 9611	20226.8% 20234.5% 20242.3% 20250% 20260% 20270%
AHKFTA AKH · row 9623	202225% 202325% 202425% 202525% 202625% 202725%
EVFTA EV-NK · row 9634	202212.5% 20238.3% 20244.1% 20250% 20260% 20270%
UKVFTA UKV · row 9633	202212.5% 20238.3% 20244.1% 20250% 20260% 20270%
CPTPP CPTPP · row 9580	(I) → 20210% (II) → 20220% (III) → 20230% (IV) → 20240% (V) → 20250% (VI) → 20260% (VII) → 2027*0%
RCEP A RCEPT-A · row 9617	20220% 20230% 20240% 20250% 20260% 20270%
RCEP B B · row 9617	20220% 20230% 20240% 20250% 20260% 20270%
RCEP C C · row 9617	20220% 20230% 20240% 20250% 20260% 20270%
RCEP D D · row 9616	20220% 20230% 20240% 20250% 20260% 20270%
RCEP E E · row 9620	20220% 20230% 20240% 20250% 20260% 20270%
RCEP F F · row 9617	20220% 20230% 20240% 20250% 20260% 20270%
VIFTA VI · row 8903	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 DOC-001 Specialised inspection

Description: Item policy (source, Vietnamese): DM mặt hàng đã được cắt giảm kiểm tra chuyên ngành (765/QĐ-BCT ngày 29/03/2019)
Legal reference: 765/QĐ-BCT
Recommended action: Prepare inspection/certification filings under the cited instruments before clearance.
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 HS-003 Classification Review Required – similar lines exist

Description: Subheading 6506.99 has 2 lines; 6506.99.90 is distinguished from its siblings by: Other.
Related data: 6506.99.10 Of furskin
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 6506.99.90. 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 6506.99.90 was checked against BT2026 (cell BT2026!N10079), 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

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

Item policy

Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I)
HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
DM mặt hàng đã được cắt giảm kiểm tra chuyên ngành (765/QĐ-BCT ngày 29/03/2019)

Source: "Item policy by HS code" column – BT2026

Legal references

15/2023/QĐ-TTg Effective (per source)
Ordinary import duty
26/2023/NĐ-CP Effective (per source)
Preferential (MFN)
118/2022/NĐ-CP Effective (per source)
scheme.ACFTA
126/2022/NĐ-CP Effective (per source)
scheme.ATIGA
120/2022/NĐ-CP Effective (per source)
scheme.AJCEP
124/2022/NĐ-CP Effective (per source)
scheme.VJEPA
119/2022/NĐ-CP Effective (per source)
scheme.AKFTA
121/2022/NĐ-CP Effective (per source)
scheme.AANZFTA
122/2022/NĐ-CP Effective (per source)
scheme.AIFTA
125/2022/NĐ-CP Effective (per source)
scheme.VKFTA
112/2022/NĐ-CP Effective (per source)
scheme.VCFTA
113/2022/NĐ-CP Effective (per source)
scheme.VN-EAEU
115/2022/NĐ-CP Effective (per source)
scheme.CPTPP
123/2022/NĐ-CP Effective (per source)
scheme.AHKFTA
116/2022/NĐ-CP Effective (per source)
scheme.EVFTA
117/2022/NĐ-CP Effective (per source)
scheme.UKVFTA
206/2025/NĐ-CP Effective (per source)
scheme.VN-LAO
131/2024/NĐ-CP Unverified
scheme.VIFTA
129/2022/NĐ-CP Effective (per source)
scheme.RCEP
181/2025/NĐ-CP Effective (per source)
VAT
08/2023/TT-BCT Unverified
Item policy
765/QĐ-BCT Unverified
Item policy

Related HS codes

6506.99.10 Of furskin