The HS (Harmonized System) is the WCO's commodity coding system. Viet Nam applies its import–export nomenclature under Circular 31/2022/TT-BTC, based on AHTN 2022 with 8 digits.
- 2 digits – Chapter (e.g. 73: Articles of iron or steel)
- 4 digits – Heading (73.08: Structures and parts of structures)
- 6 digits – Subheading (7308.90) – internationally harmonised
- 8 digits – Tariff line (7308.90.99) – ASEAN/national level
The code determines import duty, VAT, excise, environmental tax, regulatory controls and the origin rules under each FTA. A small change in the last two digits can change the rate.
This portal shows each tariff line with its full description path from heading to line so its scope is clear.