Glossario dell'import-export

Super VIPClassificazione SA

HS Code (HS)

Harmonized Commodity Description and Coding System · HS code

The commodity classification code of the World Customs Organization's Harmonized System. Viet Nam uses 8-digit codes based on AHTN 2022, issued with Circular 31/2022/TT-BTC.…

VIPRegole di origine

C/O

Certificate of Origin · Certificate of origin

A document issued by a competent authority (or self-certified by the exporter, depending on the agreement) confirming the origin of goods.…

VIPALS

FTA

Free Trade Agreement · Free trade agreement

An agreement between two or more economies to reduce or eliminate tariffs on goods originating in the parties.…

Commercio internazionale

Anti-Dumping Duty (AD)

Anti-Dumping Duty · Anti-dumping duty

Additional duty on dumped imports causing injury to domestic industry, decided by the Ministry of Industry and Trade.…

Documenti di spedizione

Bill of Lading (B/L)

Bill of Lading · Bill of lading

Transport document issued by the carrier: receipt of goods, evidence of the contract of carriage and document of title.…

Logistica

CFR

Cost and Freight (Incoterms® 2020) · Cost and freight

Seller pays freight to destination port without insurance; risk passes on loading.…

Logistica

CIF

Cost, Insurance and Freight (Incoterms® 2020) · Cost, insurance and freight

Delivery term: seller pays freight and insurance to the destination port; risk passes when goods are loaded at the port of shipment.…

Documenti di spedizione

Commercial Invoice

Commercial Invoice · Commercial invoice

Seller's document stating goods, quantity, unit price, total value and delivery term.…

Commercio internazionale

Countervailing Duty (CVD)

Countervailing Duty · Countervailing duty

Additional duty on subsidised imports injuring domestic industry.…

Regole di origine

CTC

Change in Tariff Classification · Change in tariff classification

An origin criterion requiring non-originating materials to undergo production that changes their HS code at chapter (CC), heading (CTH) or subheading (CTSH) level.…

Dogana

Customs Declaration

Customs Declaration · Customs declaration

Electronic declaration of goods to customs via VNACCS/VCIS.…

Dogana

Customs Value

Customs Value · Customs value

The value of goods used as the duty base, determined under the WTO Valuation Agreement methods.…

Logistica

DAP

Delivered at Place (Incoterms® 2020) · Delivered at place

Seller delivers at the named destination, ready for unloading, not cleared for import.…

Logistica

DDP

Delivered Duty Paid (Incoterms® 2020) · Delivered duty paid

Seller bears all costs, risks and import duties to the place of delivery.…

Fiscalità

Environmental Protection Tax (BVMT)

Environmental Protection Tax · Environmental protection tax

Specific tax (VND per unit) on fuels, coal, plastic bags, certain chemicals……

Fiscalità

Export Duty

Export Duty · Export duty

Duty on certain exported goods listed in the export tariff (mainly natural resources, minerals, scrap).…

Logistica

EXW

Ex Works (Incoterms® 2020) · Ex works

Seller makes goods available at its premises; buyer bears all costs and risks thereafter.…

Logistica

FOB

Free On Board (Incoterms® 2020) · Free on board

Seller delivers goods on board the vessel nominated by the buyer at the port of shipment; buyer bears freight and insurance.…

Classificazione SA

GIR

General Interpretative Rules · General Interpretative Rules

The six legal rules governing HS classification, issued in Annex II of Circular 31/2022/TT-BTC.…

Classificazione SA

HS Chapter

HS Chapter / Heading / Subheading · Chapter – heading – subheading

HS hierarchy: chapter (2 digits), heading (4), subheading (6) and national tariff line (8).…

Fiscalità

Import Duty

Import Duty · Import duty

Duty on goods imported into Viet Nam: ordinary, preferential (MFN) and special preferential (FTA) rates.…

Tariffa

MFN

Most-Favoured-Nation · MFN rate

The preferential import duty applied to goods originating in countries granting Viet Nam most-favoured-nation treatment (including WTO members).…

Documenti di spedizione

Packing List

Packing List · Packing list

Document detailing packing, number of packages, weights and dimensions.…

Regole di origine

PSR

Product Specific Rules · Product-specific rules

Origin rules specific to each HS code under each FTA (WO, RVC, CTC, specific processes…).…

Regole di origine

Rules of Origin (ROO)

Rules of Origin · Rules of origin

Criteria determining the country of origin of goods: wholly obtained (WO), RVC, CTC, accumulation, direct consignment and non-alteration.…

Regole di origine

RVC

Regional Value Content · Regional value content

The percentage of value originating in the FTA region within the FOB price of the product.…

Commercio internazionale

Safeguard Duty (SG)

Safeguard Duty · Safeguard duty

Temporary import restriction when an import surge causes serious injury, usually applied to all origins (except excluded countries).…

Fiscalità

Special Consumption Tax (TTĐB)

Special Consumption (Excise) Tax · Excise tax

Tax on certain goods and services (tobacco, alcohol, cars, 24,000–90,000 BTU air conditioners, petrol…) under Law 66/2025/QH15 from 2026.…

Tariffa

Tariff Quota (TRQ)

Tariff Rate Quota · Tariff quota

Mechanism applying a lower rate within a quota volume and a higher rate outside it.…

Fiscalità

VAT

Value Added Tax · Value added tax

Tax on value added; for imports it is collected at importation.…