Viet Nam's import tariff has three tiers:

  1. Ordinary rate (NKTT) – for goods from countries without MFN treatment; under Decision 15/2023/QĐ-TTg usually 150% of MFN (the source shows "150% thuế MFN" on some lines).
  2. Preferential (MFN) rate – for WTO members and countries with MFN arrangements (Decree 26/2023/NĐ-CP as amended).
  3. Special preferential (FTA) rate – when the agreement's origin rules are met.

MFN is the baseline for calculating "potential saving" from an FTA.