How to check Vietnam import duty correctly?

When engaging in commercial activities, businesses often pay close attention to import taxes. The types of taxes applied and their respective rates directly impact product costs, which in turn affect a company’s competitiveness. This article by TTL Global Logistics will help customers gain a clearer understanding of their tax obligations when importing goods.

Understanding Import Tax in Vietnam

1. Types of Duty & Tax Applicable to Imported Goods

When importing goods into Vietnam, businesses should consider two key types of taxes:

• Import Duty: This tax is imposed on goods entering Vietnam’s territory. The rate depends on the Harmonized System (HS) code and the origin of the goods.
• Value-Added Tax (VAT): Imported goods intended for domestic consumption are subject to VAT. The applicable VAT rate varies depending on the nature of the goods and can range from 5%, 8%, or 10%.

Additionally, certain specific goods may be subject to other taxes, such as:

• Environmental Protection Tax
• Special Consumption Tax (applicable to luxury or high-demand goods)
• Anti-Dumping Duty (for goods subject to trade protection measures)

2. Formula for Calculating Import Duty

Import duty = Goods Value x Duty Tariff (%)

Where:

• Taxable Value refers to the CIF (Cost, Insurance, and Freight) value, which includes the purchase price, international shipping costs, and insurance.
• Import Duty Rate varies depending on the type of goods and is specified in Vietnam’s import tariff schedule.

Businesses can use the following tools to check import duty rates.

Tools for Import Duty Lookup

1. General Department of Customs Lookup Tool

Businesses can check Vietnam’s import duty rates using the “Tariff Schedule – HS Code Lookup” tool provided by the General Department of Customs. This is the official source for current import tax rates in Vietnam. The platform allows users to access information on:

(i) Preferential Import Duty – the MFN (Most Favored Nation) tariff rates that Vietnam applies to WTO member countries.
(ii) Special Preferential Import Duty – the tariff rates under Vietnam’s Free Trade Agreements (FTAs) with partner countries.
(iii) Normal Import Duty – the rates applicable to non-WTO member countries.

🔗 Lookup link: https://www.customs.gov.vn/index.jsp?pageId=24&id=NHAP_KHAU&name=Nh%E1%BA%ADp%20kh%E1%BA%A9u&cid=1201

2. VNTR Tool by the Ministry of Industry and Trade

The Vietnam Trade Repository (VNTR) is another essential tool that provides accurate, fast, and free access to import tax information.

🔗 Lookup link: VNTR – Vietnam Trade Repository

With just a few simple steps on VNTR, you can:

✅ Check the import tax rates applied by partner countries to Vietnamese goods under each FTA.
✅ Quickly look up HS codes or product names to determine current tax rates and reduction schedules.
✅ Verify Rules of Origin to ensure your goods qualify for preferential tax treatment.

These tools enable businesses and individuals to easily calculate tax obligations, plan finances accordingly, and comply with legal regulations.