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.
Australian exporters can now access Austrade’s AANZFTA tariff finder. The tool provides an easy reference for Australian exporters who want to know what the applicable tariff rate is for their products under the AANZFTA.
For further information please visit Vietnam Customs.
Tariffs and non-tariff barriers
Tariff
Import duty rates are classified into three categories:
- ordinary
- privilege import tax tariff
- special privilege tax tariff
Privilege import tax tariff is applicable to goods imported from countries that have a Most Favoured Nation (MFN) status with Vietnam (including Australia).
Special privilege import tax tariff is applicable to goods imported from ASEAN countries in accordance with the agreement CEPT/AFTA for 2003–2006. Tax rates for import goods within ASEAN countries are mostly from zero to five per cent.
New tariff arrangements between Australia and Vietnam under ASEAN Australia, New Zealand Free Trade Agreement (AANZFTA) will open up new opportunities for Australian exporters. Almost 90 per cent of tariff lines (including wine) covering 96 per cent of Australia-Vietnam trade will be tariff-free by 2020 under this agreement.
For instance, regarding wine, tariffs on 9 lines reduce to 20 per cent in one step in 2022; tariffs on 2 lines (grape must) reduce to 40 per cent in one step in 2022.
Australian exporters can now access Austrade’s AANZFTA tariff finder. The tool provides an easy reference for Australian exporters who want to know what the applicable tariff rate is for their products under the AANZFTA.
Import goods from non-MFN countries are taxed at a rate 50 per cent higher than imports from MFN countries.
To be eligible for the privilege rates, the imported good must be accompanied by an appropriate Certificate of Origin (these can be obtained from Chambers of Commerce and other approved agencies).
A customs declaration must be lodged at the local office of the General Department of Customs for each permitted consignment of imported goods within 30 days of the goods entering Vietnam and duty must be paid within 30 days of receiving notice of the amount.
In addition to the above tariffs, Vietnam also reserves the right to impose surtaxes, such as anti-dumping and countervailing duties.
Since Vietnam pursues a policy of export promotion, duties are only imposed on a small number of exports, which are mostly processed from natural resources and agricultural products. Goods that are not listed in the Schedule of Export Duties are entitled to an export duty rate of zero per cent.
Non-tariff barriers
Import restrictions
The following imports are prohibited, with certain exceptions:
- firearms
- ammunition
- explosives and military equipment
- drugs and toxic chemicals
- dangerous and unhealthy cultural products
- firecrackers
- children's toys with the potential for harmful influences
- cigarettes
- second-hand consumer goods
- certain automobiles and other vehicles
- used equipment
As other products can be banned from import temporarily, current advice should be sought.
Prohibited exports include:
- antiques of high value
- logs
- timber
- rattan canes
- weapons
- drugs
- toxic materials
- precious or rare plants and animals
Wood products are still subject to government imposed quantitative restrictions or targets and are administered through export quotas.
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 for equipment, raw materials and commodities imported into the zones and for finished goods and products exported from the zones subject to specific provisions regulating EPZs. All of the production within the EPZ must be exported.
Industrial Zones (IZs) are also being developed which offer tax advantages for establishing a factory within the zone. Companies can produce within the IZ for the domestic market or for export. The company will pay no duties when importing raw materials, if the end products are exported.
Product certification, labelling and packaging
Special certificates
Health certificates are required for plant and animal products. All pharmaceutical products are required to be registered and approved by the Ministry of Health.
Certificate of Analysis
Certificates of Analysis are required for imported food and beverages. All imported foodstuff for consumption in Vietnam (with the exception of products substituting mother milk and some particular items) must declare their content and obtain a Receipt of Quality Statement issued by the Food Administration. The content must include details of perceptibility, physical and chemical criteria, microbiology, heavy metal content, food-sun ingredients, expiry date, and instructions for usage and preservation and production process.
Documentary requirements
Shipping document
Generally, the Vietnamese importer (agent, distributor, import-export company or joint venture partner) handles the preparation of the documentation and licenses. Shipping documents include commercial invoices, pro forma invoices, bills of lading, packing lists, certificate of origin, insurance certificate, and import licenses.
Commercial invoice
Vietnamese foreign trading organisations usually require the following information to be contained on the commercial invoice:
- a complete description of the goods
- all marks and numbers
- the number of cases/bales or other shipping containers
- the net and gross weights
- the net value of the good
- the country of origin
A number of copies are required, the language used and any additional information should be contained in the import contract.Certificates of origin.
Required for fruits, plants, seeds and vegetables.
Bill of lading
Importer’s instructions should be followed and all information should conform with that contained in other shipping documents.
Packing list
Use of a packing list is recommended even if not specifically requested in the import contract. All information should conform with that contained in other shipping documentation.
Certificate of origin
The C/O form must be an original and there should be a certificate number in the C/O. Authorised signatures should be in blue or red colour. If in black, Vietnamese Customs may suspect they are copies. If you or your importer encounter problems with the C/O from Australia, please contact Austrade first to assist with release of the shipment and consultation with the local Department of Customs.
Public health requirements
Plants and parts of plants must be covered by a certificate of inspection issued by the appropriate authority in the country of origin attesting that the plants and/or parts of plants, as well as the packing material and accompanying soil, are free from diseases and pests. In Australia, the authority is usually the Australian Quarantine and Inspection Service (AQIS), Commonwealth Department of Primary Industries and Energy or the State Department of Agriculture.
Live animals require certificates attesting that the animals are free of brucellosis, tuberculosis and communicable diseases, the certificates are to be 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.
Weights and measures
Weight and measures are based on the metric system. Gross and net weights should be shown in kilograms.
Vietnamese standards system consists of over 5000 standards. Specific information by product or by standard may be provided by the importing organisation. Otherwise it may be sought from the relevant ministry or the government's management body with overall standards responsibility, the Directorate for Standards and Quality (STAMEQ) of Ministry of Science, Technology, and Environment. Vietnam is currently adopting over 1000 international standards to become national standards.