Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 7/12/2018

In addition to significant drops in tariff rates when Vietnam first joined the WTO in January 2007, tariffs have decreased steadily over the ensuing years. Thus, most U.S. exports now face tariffs of 15 percent or less. However, in recent years, Vietnam has increased applied tariff rates on several products, and although the rates remain below its WTO bound levels, foreign businesses have been affected by the increases. Most of the products for which tariffs have increased are produced by local companies.

Circular 182/2015/TT-BTC, promulgated by the Ministry of Finance in 2016, regulates preferential export and import tariffs under the categories of taxable goods. U.S. companies that need to perform customs clearance, produce tasks related to goods classification, quality control implementation, or imported/exported food safety inspections are subject to Circular No. 14/2015/TT-BTC. Decree 134/2016/ND-CP provides guidelines for the law of export and import duties. Article 16 of the Law No. 107/2016/QH13 on export and import duty regulates tax exemptions.
 

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.



Vietnam Tariff Rate Quotas Import Duties Policy