輸出入用語集
税関、関税率、FTA、物流、原産地に関する用語（ベトナム語、英語、略語）。
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.…
船積書類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.…
原産地規則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.…
物流CFR
Cost and Freight (Incoterms® 2020) · Cost and freight
Seller pays freight to destination port without insurance; risk passes on loading.…
物流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.…
船積書類Commercial Invoice
Commercial Invoice · Commercial invoice
Seller's document stating goods, quantity, unit price, total value and delivery term.…
国際貿易Countervailing Duty (CVD)
Countervailing Duty · Countervailing duty
Additional duty on subsidised imports injuring domestic industry.…
原産地規則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.…
税関Customs Declaration
Customs Declaration · Customs declaration
Electronic declaration of goods to customs via VNACCS/VCIS.…
税関Customs Value
Customs Value · Customs value
The value of goods used as the duty base, determined under the WTO Valuation Agreement methods.…
物流DAP
Delivered at Place (Incoterms® 2020) · Delivered at place
Seller delivers at the named destination, ready for unloading, not cleared for import.…
物流DDP
Delivered Duty Paid (Incoterms® 2020) · Delivered duty paid
Seller bears all costs, risks and import duties to the place of delivery.…
税務Environmental Protection Tax (BVMT)
Environmental Protection Tax · Environmental protection tax
Specific tax (VND per unit) on fuels, coal, plastic bags, certain chemicals……
税務Export Duty
Export Duty · Export duty
Duty on certain exported goods listed in the export tariff (mainly natural resources, minerals, scrap).…
物流EXW
Ex Works (Incoterms® 2020) · Ex works
Seller makes goods available at its premises; buyer bears all costs and risks thereafter.…
物流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.…
FTAFTA
Free Trade Agreement · Free trade agreement
An agreement between two or more economies to reduce or eliminate tariffs on goods originating in the parties.…
HS分類GIR
General Interpretative Rules · General Interpretative Rules
The six legal rules governing HS classification, issued in Annex II of Circular 31/2022/TT-BTC.…
HS分類HS Chapter
HS Chapter / Heading / Subheading · Chapter – heading – subheading
HS hierarchy: chapter (2 digits), heading (4), subheading (6) and national tariff line (8).…
HS分類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.…
税務Import Duty
Import Duty · Import duty
Duty on goods imported into Viet Nam: ordinary, preferential (MFN) and special preferential (FTA) rates.…
関税率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).…
船積書類Packing List
Packing List · Packing list
Document detailing packing, number of packages, weights and dimensions.…
原産地規則PSR
Product Specific Rules · Product-specific rules
Origin rules specific to each HS code under each FTA (WO, RVC, CTC, specific processes…).…
原産地規則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.…
原産地規則RVC
Regional Value Content · Regional value content
The percentage of value originating in the FTA region within the FOB price of the product.…
国際貿易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).…
税務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.…
関税率Tariff Quota (TRQ)
Tariff Rate Quota · Tariff quota
Mechanism applying a lower rate within a quota volume and a higher rate outside it.…
税務VAT
Value Added Tax · Value added tax
Tax on value added; for imports it is collected at importation.…