Chapter 95 · Toys, games and sports requisites; parts and accessories thereof

9504.90.34

Mahjong tiles, of wood or of paper or of plastics

  1. 9504 Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment
  2. 9504.90 - Other:
  3. - - Gambling equipment and paraphernalia:
  4. - - - Mahjong tiles, of wood or of paper or of plastics

Các máy và thiết bị trò chơi điện tử video, các trò chơi trên bàn hoặc trong phòng khách, kể cả trò chơi bắn bi (pin-table), bi-a, bàn chuyên dụng dùng cho trò chơi ở sòng bạc và thiết bị chơi bowling tự động, máy giải trí hoạt động bằng đồng xu, tiền giấy, thẻ ngân hàng, token hoặc bất kỳ phương tiện thanh toán khác / - Loại khác: / - - Thiết bị chơi bạc và đồ phụ trợ đi kèm: / - - - Quân bài Mạt chược bằng gỗ, giấy hoặc plastic

Unit: set Level: 8-digit line Source: BT2026 row 18760 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 10 / 8 (several rates) 174/2025/NĐ-CP - PL2 · 30/06/20025 (invalid date in source, kept as is)
Excise tax 40% 66/2025/QH15 · 14 Jun 2025
Environmental tax No data
Export duty No data

VAT reduction note: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Bài lá

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 KH) 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
AHKFTA 5% Consolidated BT2026
2026
AHK 123/2022/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 17.5% 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

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 18032
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · row 17961
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 18017
30/12/2022 - 31/3/20232% 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 18018
30/12/2022 - 31/3/20234% 01/4/2023 - 31/3/20242% 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 18023
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: KH Rate with exclusions: 0(-KH)
AANZFTA
AANZ · row 17980
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 17975
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 18023
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 18087
20225% 20232% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · row 18061
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · row 18054
202215% 202310% 202410% 20255% 20265% 20270%
EVFTA
EV-NK · row 18084
20226.2% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · row 18083
20226.2% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · row 18177
(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 18048
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP B
B · row 18048
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP C
C · row 18046
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP D
D · row 18045
202222.7% 202320.5% 202418.2% 202515.9% 202613.6% 202711.4%
RCEP E
E · row 18050
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP F
F · row 18048
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
VIFTA
VI · row 16922
202422.5% 202520% 202617.5% 202715%
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 HS-003 Classification Review Required – similar lines exist
Description
Subheading 9504.90 has 13 lines; 9504.90.34 is distinguished from its siblings by: Mahjong tiles, of wood or of paper or of plastics.
Related data
9504.90.10 Bowling requisites of all kinds; 9504.90.21 Of wood, of paper or of plastics; 9504.90.29 Other; 9504.90.32 Tables designed for use with casino games, of wood or of plastics; 9504.90.33 Other tables designed for use with casino games; 9504.90.35 Other Mahjong tiles
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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Bài lá
Legal reference
174/2025/NĐ-CP - PL2
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
YELLOW – REVIEW REQUIRED TAX-002 Subject to excise tax
Description
The excise column shows "40".
Legal reference
66/2025/QH15
Recommended action
Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
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 9504.90.34. 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 9504.90.34 was checked against BT2026 (cell BT2026!N18760), 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) Candles (heading 34.06);

(b) Fireworks or other pyrotechnic articles of heading 36.04;

(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 42.06 or Section XI;

(d) Sports bags or other containers of heading 42.02, 43.03 or 43.04;

(e) Fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);

(f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;

(g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;

(h) Walking-sticks, whips, riding-crops or the like (heading 66.02), or parts thereof (heading 66.03);

(ij) Unmounted glass eyes for dolls or other toys, of heading 70.18;

(k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(l) Bells, gongs or the like of heading 83.06;

(m) Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04), discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded (heading 85.23), radio remote control apparatus (heading 85.26) or cordless infrared remote control devices (heading 85.43);

(n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;

(o) Children’s bicycles (heading 87.12);

(p) Unmanned aircraft (heading 88.06);

(q) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

(r) Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);

(s) Decoy calls or whistles (heading 92.08);

(t) Arms or other articles of Chapter 93;

(u) Lighting strings of all kinds (heading 94.05);

(v) Monopods, bipods, tripods and similar articles (heading 96.20);

(w) Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or

(x) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).

2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.

4. Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3 (b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.

5. Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, “pet toys” (classification in their own appropriate heading).

6. For the purposes of heading 95.08:

(a) The expression “amusement park rides” means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area for the primary purposes of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground. These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds;

(b) The expression “water park amusements” means a device or combination of devices or equipment that are characterised by a defined area involving water, with no purposes built path. Water park amusements only include equipment designed specifically for water parks; and

(c) The expression “fairground amusements” means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of heading 95.04.

This heading does not include equipment more specifically classified elsewhere in the Nomenclature.

Subheading Note

1. Subheading 9504.50 covers:

(a) Video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or surface; or

(b) Video game machines having a self-contained video screen, whether or not portable.

This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504.30).

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

(*) Lưới dùng cho các trò chơi như tennis, cầu lông, bóng truyền, bóng đá, bóng rổ, trừ lưới hàng rào, túi lưới đựng bóng đá, bóng tennis và các loại tương tự thuộc nhóm 56.08.