Vietnam’s Import and Export Tariff Schedule 2024

In 2024, Vietnam’s trade landscape will be guided by the updated Import and Export Tariff Schedule, as outlined in Decree 26/2023/ND-CP. This schedule includes HS codes for goods, detailed descriptions, and applicable export tax rates for various product groups. Here, we provide an easy-to-access overview to download the complete and accurate 2024 Tariff Schedule.

1. Download the Import and Export Tariff Schedule 2024

Detail: http://tinyurl.com/Tax-Tariff-Schedule-2024

2. Explanation of Symbols

When reviewing the tax schedule, items marked with () in the VAT column are not subject to Value Added Tax.

⇒ Symbol (5) in the tax schedule column implies a VAT rate of 5% at import, production, or commercial stages. For instance, enterprises and cooperatives selling processed natural rubber to businesses and cooperatives in the trading stage are subject to a 5% VAT rate.

=> Symbol (,5) in the VAT schedule column means no VAT at self-production or fishing stages, and a 5% VAT rate at the commercial stage, except as specified in point b of paragraph 3, Article 4 of Circular 83/2014/TT-BTC.

⇒ Symbol (,10) in the VAT schedule column for gold imports in bars or unprocessed forms (group 71.08) indicates no VAT at the import stage but a 10% VAT rate at production, processing, or commercial stages.

⇒ Symbol () in the special preferential import tax column indicates goods not eligible for special preferential tax rates.

3. Tax Tariff Schedules for 2024 related to Export and Import Goods

• Normal and preferential import tax schedules;
• 16 special preferential import tax schedules (ACFTA, ATIGA, AJCEP, VJEPA, AKFTA, AANZFTA, AIFTA, VKFTA, VCFTA, VN-EAEU, CPTPP, AHKFTA, VNCU, EVFTA, UKVFTA, RCEPT);
• CPTPP preferential export tax, EVFTA preferential export tax, UKVFTA preferential export tax;
• VAT Schedule (updated as per Decree 94/2023/NĐ-CP);
• Excise Tax, Environmental Protection Tax Schedules.