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

Chapter 67 · Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

6702.90.90

Other

  1. 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
  2. 6702.90 - Of other materials:
  3. - - Other

Hoa, cành, lá, quả nhân tạo và các phần của chúng; các sản phẩm làm bằng hoa, cành, lá hoặc quả nhân tạo / - Bằng các loại vật liệu khác: / - - Loại khác

Unit: kg/unit Level: 8-digit line Source: BT2026 row 10123 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 45% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 30% 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
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% (except ID, LA) 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 17.1% Consolidated BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Ad valorem
AHKFTA 30% 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 9628
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · row 9579
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 9631
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 9632
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 9633
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: ID, LA Rate with exclusions: 0(-ID, LA)
AANZFTA
AANZ · row 9585
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 9591
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 9616
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 9663
20226% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · row 9642
20228.2% 20235.5% 20242.7% 20250% 20260% 20270%
AHKFTA
AKH · row 9654
202230% 202330% 202430% 202530% 202630% 202730%
EVFTA
EV-NK · row 9665
202215% 202310% 20245% 20250% 20260% 20270%
UKVFTA
UKV · row 9664
202215% 202310% 20245% 20250% 20260% 20270%
CPTPP
CPTPP · row 9611
(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 9648
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · row 9648
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · row 9648
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · row 9647
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · row 9651
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · row 9648
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · row 8929
202425.7% 202521.4% 202617.1% 202712.9%
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 30%: the preferential rate is equal to or higher than the MFN rate (30%) in the source tariff – claiming the FTA brings no saving.
Related data
MFN 30%
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 6702.90 has 3 lines; 6702.90.90 is distinguished from its siblings by: Other.
Related data
6702.90.10 Of paper; 6702.90.20 Of textile materials
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 6702.90.90. 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 30% for 6702.90.90 was checked against BT2026 (cell BT2026!N10123), 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) Filtering or straining cloth of human hair (heading 59.11);

(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);

(c) Footwear (Chapter 64);

(d) Headgear or hair-nets (Chapter 65);

(e) Toys, sports requisites or carnival articles (Chapter 95); or

(f) Feather dusters, powder-puffs or hair sieves (Chapter 96).

2. Heading 67.01 does not cover:

(a) Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04);

(b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or

(c) Artificial flowers or foliage or parts thereof or made up articles of heading 67.02.

3. Heading 67.02 does not cover:

(a) Articles of glass (Chapter 70); or

(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.