Tariffs and regulations

Tariffs and duty rates are constantly revised and are subject to change without notice.

Austrade strongly recommends you reconfirm these prior to selling to Vietnam.

For further information, visit the Vietnam Customs.

Tariffs and non-tariff barriers

Tariff

Tariffs and duty rates are frequently revised and the tariffs levied are decreasing in line with the country’s WTO commitments.

Australian exporters may benefit from the extensive ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA), which gradually decreases applied tariff rates among the participating countries. Further information is available from Vietnam Customs.

Surtaxes can be levied in exceptional cases, such as countervailing duties as anti-dumping measure.

Non-tariff barriers

The following goods are prohibited from import into Vietnam:

  • Weapons, ammunition and explosive materials (except industrial explosives), military technical equipment; certain firecrackers.
  • Second hand consumer goods, including:

    • textiles and garments, shoes and sandals, clothing
    • electronics
    • appliances e.g. refrigerator
    • medical apparatuses
    • furniture and interior decoration
    • household goods made of porcelain, terracotta and china, glass, metal, resin, rubber, plastics
    • motors and certain vehicle parts
    • bicycles
    • ambulances
    • two and three wheeled motor vehicles.
  • Cultural products prohibited from dissemination and circulation in Vietnam; radio equipment inconsistent with Vietnamese radio frequency planning or technical regulations.
  • Vehicles from which the frame or engine number has been removed or designed for driving on the left.
  • Chemical listed in Appendix III of the Rotterdam Convention and other toxic chemicals and pesticides, plus products containing asbestos or Chlorofluorocarbon (CFC) waste and scrap.

The following goods are prohibited from export out of Vietnam:

  • Weapons, ammunition, explosive materials (except industrial explosives) and military technical equipment.
  • National relics and antiques; cultural products in the category prohibited from dissemination and circulation in Vietnam.
  • Round timber and sawn timber produced from domestic natural forests; rare and precious wild fauna and flora.
  • Equipment used for the encryption of national secrets.
  • Type one toxic chemicals stipulated in the Treaty Prohibiting Chemical Weapons and in Annex III of the Law on chemicals and its Decrees.

Vietnam has issued over 5000 product standards, many of which are in accordance with international standards. Specific information can be provided by import partners or may be sought from the relevant ministry or authority or from the Directorate for Standards and Quality (STAMEQ) under the Ministry of Science, Technology and Environment.

Import/export in Free Trade Zones

Companies may choose to produce within an Export Processing Zone (EPZ) in order to take advantage of the exemptions from customs duties. Industrial Parks (IPs) offer various support services as well as tax advantages. The specific incentives and support measures that are available vary across individual EPZs and IPs.

Product certification, labelling and packaging

Special certificates

Health certificates are required to import plant and animal products. Live animals require certificates attesting that they are free of communicable diseases. Pharmaceutical products must be registered and approved by the Ministry of Health. All imported foodstuff for consumption in Vietnam requires a Certificate of Analysis.

Methods of quoting and payment

The most common method of payment for import transactions into Vietnam is Confirmed Letter of Credit. Distributors will typically ask for between 30 and 180 days payment terms.

Documentary requirements

Circular No. 128/2013/TT-BTC, guides import and export procedures. Several copies of documents can be required to complete the import procedures. The necessity of translations into Vietnamese can be specified in the import contract. Originals should be signed with blue or red, but not black ink.

A certificate of inspection or documentation confirming exemptions from inspection, as well as an import licence are required for certain types of goods. E-customs declarations are possible and welcome.

Pro-forma invoice

Include the same type of information as a commercial invoice.

Commercial invoice

Vietnamese foreign trading organisations usually require the following information to be contained on the commercial invoice:

  • a complete description of the goods
  • product codes and serial numbers (if applicable)
  • invoice number(s)
  • number of items or containers
  • net and gross weights
  • net value which must be close to the market price
  • the country of origin.

Bill of lading

Importer’s instructions should be followed and all information must conform with other shipping documents.

Packing list

Use of a packing list is recommended even if not specifically required by the import contract.

Certificate of insurance

Having obtained insurance coverage for a shipment, a copy of the insurance certificate or insurance policy should be included in the import dossier.

Insurance

Loss or damage of a shipment is possible in the form of cargo insurance or of a contingency insurance clause.

Weights and measures

Based on the metric system, gross and net weights should be shown in kilograms.

Public health requirements

Live animals require certificates attesting that the animals are free of brucellosis, tuberculosis and communicable diseases and issued by the appropriate authority in the country of origin.

Approval and authorisation from the Ministry of Health must be obtained before importing or distributing pharmaceuticals. This ministry is also responsible for registering these products.