For businesses engaged in import and export in Vietnam, understanding the Customs HS Code (Harmonized System Code) is crucial. The HS Code not only classifies goods but also directly influences the calculation of tariffs, value-added tax (VAT), and other related fees. Vietnam’s HS Code system follows international standards while incorporating local requirements.
This guide provides an overview of HS Codes for commonly imported and exported products in Vietnam, along with relevant tax rate information, helping businesses better plan and manage their trade activities.
Common HS Codes and Tax Rates for Products in Vietnam
The HS Code system covers a vast range of products, each with its own unique code and potential differences in tax rates. The following table lists common products in Vietnam across several industries, including electronics, industrial supplies, and construction materials.
| Product Name | Product Code | HS Code | Product Description | Tariff Rate | VAT Rate | Special Consumption Tax |
| Electronic Products | ||||||
| Mobile Phones and Accessories | 85171200 | 8517.12 | Mobile communication devices, including smartphones and accessories | 0% | 10% | None |
| Computers and Components | 84713010 | 8471.30 | Portable computers, including laptops and tablets | 0% | 10% | None |
| TVs and Audio Equipment | 85287210 | 8528.72 | TVs and related audio equipment | 25% | 10% | 30% |
| Home Appliances | ||||||
| Air Conditioners | 84151010 | 8415.10 | Wall-mounted and cabinet-type air conditioning units | 10% | 10% | None |
| Refrigerators | 84182100 | 8418.21 | Household refrigerators, including freezers | 10% | 10% | None |
| Washing Machines | 84501100 | 8450.11 | Household washing machines, including front-load and top-load types | 20% | 10% | None |
| Apparel and Textiles | ||||||
| Cotton T-Shirts | 61091000 | 6109.10 | Knitted or crocheted cotton T-shirts | 12% | 10% | None |
| Jeans | 62034200 | 6203.42 | Cotton jeans | 20% | 10% | None |
| Wool Sweaters | 61101200 | 6110.12 | Woolen knitted or crocheted sweaters, pullovers, etc. | 15% | 10% | None |
| Food and Beverages | ||||||
| Canned Beer | 22030000 | 2203.00 | Barley beer, including canned and bottled forms | 35% | 10% | 65% |
| Instant Coffee | 21011100 | 2101.11 | Instant coffee products containing coffee extracts | 20% | 10% | None |
| Chocolate | 18063210 | 1806.32 | Sugar-containing chocolate products, including chocolate bars and blocks | 30% | 10% | None |
| Automobiles and Parts | ||||||
| Passenger Cars | 87032100 | 8703.21 | Passenger cars with engine displacement between 1500-3000cc | 70% | 10% | 40% |
| Car Tires | 40111000 | 4011.10 | Rubber tires for passenger cars | 15% | 10% | None |
| Car Batteries | 85071000 | 8507.10 | Lead-acid batteries for car starting | 10% | 10% | None |
| Pharmaceuticals and Chemicals | ||||||
| Common Medicines | 30049000 | 3004.90 | Mixed or unmixed medicinal preparations for human or animal treatment or prevention | 0% | 5% | None |
| Cosmetic Ingredients | 33041000 | 3304.10 | Ingredients for beauty and skincare products, excluding pharmaceuticals | 15% | 10% | None |
| Fertilizers | 31052000 | 3105.20 | Mineral or chemical fertilizers containing nitrogen, phosphorus, potassium | 5% | 0% | None |
| Oils | 27101990 | 2710.19 | Lubricating oils and other oil products for machinery lubrication and maintenance | 7% | 10% | None |
| Cement | 25232900 | 2523.29 | Silicate cement, including ordinary Portland cement | 5% | 10% | None |
| Construction Materials | ||||||
| Copper Wire | 74081100 | 7408.11 | Uninsulated copper wire | 5% | 10% | None |
| Aluminum Alloy | 76012000 | 7601.20 | Aluminum alloy ingots for industrial manufacturing | 5% | 10% | None |
| Timber (Pine) | 44071010 | 4407.10 | Pine wood, including sawn or chipped wood | 10% | 10% | None |
| Steel Products | 72107010 | 7210.70 | Galvanized steel sheets or strips for construction and manufacturing | 5% | 10% | None |
| Machinery and Tools | ||||||
| Inkjet Printers | 84433100 | 8443.31 | Electronic inkjet printers mainly for office and home use | 0% | 10% | None |
| Power Tools (Drills) | 84672100 | 8467.21 | Handheld electric drills for construction and repair | 10% | 10% | None |
| Machine Tools | 84602100 | 8460.21 | CNC machine tools for metal cutting and processing | 0% | 10% | None |
How to Access More Detailed HS Codes and Tax Rates
For businesses needing more comprehensive or specific information about Vietnam Customs HS Codes and tax rates, here are some ways to access this data:
- Vietnam Customs Official Website: Visit the official website of Vietnam Customs (https://www.customs.gov.vn/) and use the HS Code search tool available there.
- Trade Databases: Utilize international trade databases like the World Customs Organization (WCO) HS database, TradeMap, UN Comtrade, etc., to find global HS Codes and relevant tax rates.
- Professional Consulting Services: Contact professional customs brokers or trade consultants who can provide detailed, customized HS Code searches and tax rate analysis.
Key Points to Remember When Using Vietnam Customs HS Codes
Correct Classification: Ensure the correct HS Code is used when declaring import and export goods. Incorrect codes can lead to errors in duty calculation, delays in cargo release, or even legal penalties.
- Specific Codes: Some products may have more specific HS Codes, depending on their characteristics (such as material, use, etc.).
- Restricted Imports: Certain goods may be prohibited from import or require special permits. Always check relevant regulations before importing products.
- Regular Updates: HS Codes may change due to updates in Vietnam and international trade policies. Regularly verify and update your product HS Codes to stay compliant with the latest regulations.
- Seek Expert Advice: For complex or multi-component products, consult a professional customs broker or advisor to determine the most appropriate HS Code.
- Monitor Tax Rate Changes: Vietnam’s tariff and VAT rates may change with policy adjustments. Keep an eye on announcements from Vietnam Customs and the Ministry of Finance to adjust your tax planning accordingly.
