Vietnam Import Tax: How to Check Rates and Calculate Costs
Vietnam has no single import tax rate for all goods. An importer may need to pay import duty, import VAT and, for certain products, other taxes. To estimate the amount before shipping, identify the product’s HS code, determine its customs value, check its origin and confirm which tax rules apply.
What Taxes Can Apply When Goods Enter Vietnam?
“Import tax” is often used to describe the total tax cost of a shipment. For budgeting, it helps to separate the possible charges.
Tax | When to check it | Information needed |
Import duty | For each product being imported | HS code, customs value, applicable tariff and origin |
Import VAT | When the goods are subject to VAT at import | VAT treatment, applicable rate and VAT taxable value |
Other applicable taxes | What must the importer declare and provide for this shipment to enter Vietnam? | Product details and the relevant rules |
Import duty
Import duty depends on the product and the tariff treatment available for that shipment. A rate found for a similar product may be wrong if the goods have different materials, functions or specifications.
Import VAT
Import VAT is a separate calculation. For goods subject to it, the taxable value generally includes the value used to calculate import duty plus import duty, and may include other applicable taxes. This means a lower import duty can also change the VAT calculation. For a fuller explanation of VAT rates and categories, see VINEX’s Vietnam VAT rates guide.
Other taxes that apply to certain products
Some goods may also attract special consumption tax, environmental protection tax or an additional import duty under a relevant trade measure. Check these only against the specific product; they are not standard charges on every shipment.
How Do You Find the Import Duty Rate for Your Product?
Identify the product and its HS code
Start with a precise description: what the product is made of, what it does, how it is supplied and how it will be used. Use those details to assess its Harmonized System (HS) classification. A sales name alone may not give enough information to select the correct code.
Check the applicable tariff schedule
Use the proposed HS code to look up the relevant tariff in Vietnam’s National Trade Repository. Record the tariff schedule, rate and date used for your estimate. If the classification is uncertain, resolve that uncertainty before using the number in a customer quote or investment budget.
Check whether the goods qualify for an FTA rate
A free trade agreement (FTA) rate requires more than a shipment departing from an FTA partner. Shipping from Singapore does not, by itself, establish Singapore origin. Check the agreement’s product-specific origin rule and the proof needed to claim its preferential rate.
A useful rate check answers three questions:
Is the proposed HS code supported by the product’s specifications?
Which tariff schedule applies to goods of this origin?
Can the importer provide the origin documents required for the claimed rate?
How Is Vietnam Import Tax Calculated?
Determine the customs value
The customs value is the starting point for an import duty calculation based on a percentage rate. Review the invoice, contract, shipping terms, freight, insurance and any other information relevant to customs valuation. Do not assume the invoice price is automatically the final customs value.
Calculate import duty using the applicable rate
For goods subject to a percentage-based duty, the basic calculation is:
Import duty = customs value × applicable import duty rate
Other methods can apply to particular goods, so confirm the method alongside the rate.
Add import VAT and any other applicable taxes
Calculate VAT using the applicable VAT taxable value and rate. Check for product-specific taxes or additional import duties before adding the amounts together.
Illustrative calculation — assumed figures only
Suppose a shipment has an established customs value of VND 100,000,000. For this example only, assume an import duty rate of 5%, a VAT rate of 10%, and no other applicable taxes.
Calculation | Amount |
Import duty: VND 100,000,000 × 5% | VND 5,000,000 |
Import VAT taxable value: VND 100,000,000 + VND 5,000,000 | VND 105,000,000 |
Import VAT: VND 105,000,000 × 10% | VND 10,500,000 |
Total import duty and import VAT | VND 15,500,000 |
These assumed rates do not represent the rates for a particular product. If another tax applies, or the goods have different VAT treatment, the calculation must be adjusted. The example also excludes freight, customs service fees and other commercial costs from the final landed-cost budget.
What Can Change the Final Tax Amount?
HS classification: A different supported classification may lead to a different duty rate or product-specific requirement.
Customs value: The contract terms and supporting records may affect the value used for tax.
Origin: An FTA rate depends on meeting the relevant origin conditions and having acceptable proof.
Other taxes or exemptions: A product-specific tax can increase the amount, while a qualifying exemption may change the duty payable.
Check changes to these inputs before revising a quote. A percentage taken from an online tariff table is only one part of the estimate.
Can an Importer Qualify for a Duty Exemption or Preferential Rate?
An FTA preferential rate and a statutory duty exemption are different. The first applies a rate under an eligible trade agreement when its conditions are met. The second depends on a specific exemption provided by law and its own conditions and documentation. Neither should be assumed from the fact that a company is foreign-owned or that a shipment passes through Singapore.
Before claiming either treatment, confirm:
What legal basis applies to the goods and importing entity?
Does the product meet every condition for that treatment?
What documents must be available when the claim is made?
Are there restrictions on the goods’ intended use or subsequent disposal?
If the answer remains uncertain, budget using a supported rate until the claim can be verified.
A Pre-Shipment Import Tax Checklist for Singapore Businesses
Collect these details before committing to a shipping date or landed price:
The product’s specifications and proposed HS code.
Its country of origin and the available origin documents.
The commercial invoice, contract and shipping terms.
Freight and insurance information relevant to customs valuation.
The entity that will act as importer in Vietnam.
Any product-specific approval required before import. The planned Import License in Vietnam guide will explain this separate check once published.
For the customs paperwork around the shipment, see Vietnam Customs Compliance 2026.
Common Import Tax Mistakes
Using a generic online rate without checking the HS code
A rate attached to a broad product name may belong to a different classification. Verify the code against the actual specifications first.
Assuming shipment from Singapore qualifies for an FTA rate
The dispatch country and the product’s qualifying origin are separate questions. Check the applicable origin rule and proof.
Budgeting for import duty but overlooking import VAT
Even when the import duty estimate is low, VAT may still affect the cash needed to clear the goods. Calculate the applicable taxes separately.
Calculating costs only after the goods have shipped
A late discovery about classification, valuation or origin can change the landed cost. Complete a documented estimate before finalizing the sale and shipment terms.
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Frequently Asked Questions
Is there one standard import tax rate in Vietnam?
No. The applicable import duty depends on the goods’ classification and tariff treatment. Import VAT and other taxes must be checked separately.
Are import duty and import VAT the same tax?
No. They are separate charges with separate calculations. Where both apply, import duty forms part of the value used to calculate import VAT.
Does shipping from Singapore reduce Vietnam import duty?
Not automatically. A preferential rate depends on the applicable trade agreement, the goods meeting its origin rules and acceptable supporting proof.
Where can I check the rate for my specific product?
Start with the proposed HS code and consult Vietnam’s National Trade Repository for tariff and origin information. Confirm the classification and applicable conditions before relying on the displayed rate.
Who pays the taxes when goods enter Vietnam?
The party responsible under the import arrangement and customs declaration must be identified for each shipment. The seller and buyer should also agree who bears the cost under their contract and shipping terms; that commercial agreement does not replace the importer’s customs obligations.
How VINEX Can Help
VINEX can help businesses review the proposed importing structure, coordinate tax and customs advice, and identify the documents needed to support a proposed tariff treatment and customs value. Share the product specifications, origin, planned importer, shipping terms and expected shipment date so the relevant checks can be scoped before the goods move.
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