Once the correct HS code is determined, the next step is looking up the duty rate: how much export duty, and which import rate — preferential, special preferential or ordinary — applies. Vietnam’s tariff system is “living” — continuously amended by new decrees — so looking up an outdated version means applying the wrong rate. This article sets out the tariff instruments in force, the tariff structure and the correct lookup steps.
1. Why look up tariffs by HS code?
The HS code is the “key” to duty rates: each 8-digit line in the tariff corresponds to an export duty rate, a preferential (MFN) import rate, and serves as the basis for determining special preferential import rates (per FTA) or ordinary import rates. Correct lookup helps businesses calculate tax obligations accurately and avoid additional assessments and penalties under Decree 169/2026/ND-CP.
2. The tariff legal framework in force
- Law on Export and Import Duties 107/2016/QH13 (promulgated 06/4/2016, effective 01/9/2016), amended by Law 90/2025/QH15 (25/6/2025, effective 01/7/2025). New points of Law 90/2025: repeal of clause 18, Article 16 (import-duty exemption for domestically unproducible raw materials, supplies and components for IT, digital content and software production); amendment of clause 21, Article 16 (import-duty exemption for goods serving science-technology development, innovation and the digital technology industry);
- Implementing guidance: Decree 134/2016/ND-CP (effective 01/9/2016), amended by Decree 18/2021/ND-CP (effective 25/4/2021) and Decree 182/2025/ND-CP (effective 01/7/2025);
- Decree 26/2023/ND-CP (31/5/2023, effective 15/7/2023): the export tariff, preferential import tariff, list of goods subject to absolute duties, compound duties and out-of-quota import duties. Decree 26/2023 remains in force but has been amended many times — always use the consolidated text or an updated electronic lookup tool, never the original 2023 version.
3. Three import duty rates: MFN, special preferential, ordinary
- Preferential (MFN) import rate: for goods originating from countries/territories granting most-favoured-nation treatment to Vietnam — see Appendix II of Decree 26/2023 (as amended);
- Special preferential import rate: for goods originating from countries/territories with special preferential import-duty agreements with Vietnam (CPTPP, EVFTA, UKVFTA, RCEP, ASEAN, etc.) — see the separate decrees promulgating each FTA’s special preferential tariff (a valid Certificate of Origin is required; the EVFTA tariff has annual phase-down schedules);
- Ordinary import rate = 150% of the preferential rate — applied where the conditions for preferential/special preferential rates are not met (Articles 5 and 10 of the Law on Export and Import Duties 107/2016/QH13).
Common confusion: special preferential (FTA) rates sit in separate tariff decrees, not in Decree 26/2023 — do not look them up there; FTA tariffs phase down year by year — never use a prior year’s rate table.
4. Structure of Decree 26/2023/ND-CP
- Appendix I — the export tariff by dutiable goods list;
- Appendix II — the preferential import tariff by dutiable goods list (MFN/preferential rates);
- Tax incentive programs: Article 8 (automobile industry tax incentives), Article 9 (supporting-industry tax incentives for automobiles);
- Chapter 98 — special provisions for certain goods;
- The list of goods subject to absolute duties, compound duties and out-of-quota import duties (for specific goods such as tobacco, alcohol, etc.).
5. Step-by-step lookup by 8-digit HS code
- Step 1: determine the correct 8-digit HS code under the Circular 31/2022/TT-BTC nomenclature (note: Vietnam’s tariff is detailed to 8 digits, even further in Chapter 98; when checking international precedents, compare only to 6 digits);
- Step 2: look up the rate in Appendices I/II of Decree 26/2023 (as amended) for export duty/preferential import duty; check the corresponding FTA’s special preferential tariff decree if the goods hold a valid C/O — compare and choose the most favorable rate (if rules of origin are satisfied);
- Step 3: verify application conditions (origin, C/O, incentive programs, tariff quotas) and the effective date of the rate.
Timing principle: the applicable rate is the one in force at the time of customs declaration registration (Article 5 of the Law on Export and Import Duties 107/2016/QH13) — distinguish this from the goods’ arrival time, since the tariff may change in between.
6. The tariff keeps changing: latest amendments (illustrative examples)
Tariff-amending decrees of 2024–2025 (each figure must be checked against the latest consolidated text with its effective date before application):
- Decree 144/2024/ND-CP (01/11/2024, effective 16/12/2024): revised export and preferential import rates for certain goods (e.g. soybean oilcake 2304.00.90 from 2% to 1%; e-cigarette devices 8543.40.00 from 50% to 0%);
- Decree 21/2025/ND-CP (effective 10/02/2025): amended Article 9 of Decree 26/2023 — the automobile supporting-industry tax incentive program;
- Decree 73/2025/ND-CP (31/3/2025, effective on signing): cut preferential import rates — automobiles 8703.23.63/8703.23.57 from 64% to 50%, 8703.24.51 from 45% to 32%; ethanol 10% to 5%; frozen chicken thighs 20% to 15%; LNG 5% to 2%; wooden goods of groups 44.21/94.01/94.03 to 0%; added ethane 2711.19.00 to Chapter 98 at 0%;
- Decree 108/2025/ND-CP (19/5/2025, effective 19/5/2025): export duty on cement clinker (group 25.23) from 10% to 5%; 10% from 01/01/2027 — a textbook example of rates with a time-based roadmap;
- Decree 199/2025/ND-CP (08/7/2025, effective on signing): revised the export tariff (yellow phosphorus 2804.70.00.10: roadmap 5% → 10% from 01/01/2026 → 15% from 01/01/2027); revised the preferential import tariff (black steel sheets for tinplating 7209.18.10 from 0% to 7% from 01/9/2025; polyethylene at 2%); added conditions for automobile-industry tax incentives.
Practical lesson: looking up rates in a tariff version not yet updated with the 2024–2025 amendments (especially Decrees 73/2025 and 199/2025) → wrong rate applied → additional assessment and penalties under Decree 169/2026. Always use the latest updated version and note “rate as of the lookup date”.
7. Notes on effective dates and rate roadmaps
- Some rates follow a time-based roadmap (examples above) — when costing long-term import contracts, apply the roadmap, not just the current rate;
- When the national HS nomenclature converts to HS 2028 (WCO, effective 01/01/2028), the tariff must be updated accordingly — monitor for updates;
- Vietnam’s 8-digit HS codes are more detailed than the 6-digit international codes — when comparing with a partner’s tariff, compare only to 6 digits.
8. Official lookup channels
Businesses should look up rates via: the National Single Window portal, the Department of Customs website, and consolidated texts on the Official Gazette / National Legal Database. Third-party lookup tools are for reference only — the sole legal basis is the normative legal document. Caution: do not cite specific URLs without directly verifying the page’s live status.
Disclaimer: This article is for general information only and does not constitute legal advice. Businesses should verify the legal instruments in force at the time of application and consult qualified counsel before making decisions.
Need help determining duty rates, applying FTA preferences or handling import-export tax disputes? Contact FLAT Law Firm for advice.
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.
