CUSTOMS DUTIES: BHUTAN TO VIETNAM

Overview of Customs Duties from Bhutan to Vietnam

Trade between Bhutan and Vietnam is governed by Vietnam's comprehensive customs regulations and tariff schedules established under Decree 26/2023/ND-CP and the Law No. 107/2016/QH13 on export and import duty. Vietnam, as a World Trade Organization (WTO) member since January 2007, has systematically reduced tariff rates over the past decades. Most imports into Vietnam currently face tariff rates of 15% or less, though Vietnam has selectively increased applied tariff rates on certain products in recent years while maintaining compliance with WTO bound levels. Exporters from Bhutan must navigate Vietnam's detailed tariff classification system and comply with all mandatory documentation and regulatory requirements.

General Duty Rates for Exports to Vietnam

Vietnam's tariff structure is determined by the Harmonized System (HS) code classification of goods. The following table provides guidance on typical tariff ranges for common product categories exported to Vietnam:

Product Category	Typical Tariff Rate	Notes
Agricultural Products	Varies by HS code	Contact our experts for specific rates; some categories have increased in recent years
Textiles and Apparel	Varies by HS code	Subject to detailed HS code classification; contact our experts
Machinery and Equipment	15% or less	Most machinery imports benefit from lower tariff rates
Minerals and Metals	Varies by HS code	Contact our experts for specific product classifications
General Manufactured Goods	15% or less	Most manufactured goods face tariffs at or below 15%

Important: For precise tariff rates applicable to your specific products, consult the Customs Info Database tariff look-up tool available on trade.gov (free registration required), or contact our trade experts for detailed HS code classification and duty estimation.

Required Documentation

All exports from Bhutan to Vietnam must be accompanied by comprehensive customs documentation. The following documents are essential for customs clearance:

• Commercial Invoice with complete product descriptions and values
• Packing List detailing contents, weights, and dimensions
• Bill of Lading or Airway Bill (proof of shipment)
• Certificate of Origin establishing the country of origin as Bhutan
• Export Declaration Form completed according to Bhutanese export requirements
• Product specifications and technical documentation relevant to the goods
• Quality control certificates and inspection reports (if applicable)
• Food safety certificates for food and beverage products (subject to Circular No. 14/2015/TT-BTC)
• Customs clearance documentation and any required permits or licenses

Important Regulations

Exporters must comply with Vietnam's comprehensive regulatory framework governing imports and exports:

• Decree 26/2023/ND-CP: Establishes schedules of import tariffs, preferential tariff rates, and special duty provisions for specific goods categories
• Decree 134/2016/ND-CP: Provides detailed guidelines for the application of export and import duties
• Circular No. 14/2015/TT-BTC: Applies to companies performing customs clearance, goods classification, quality control, or food safety inspections
• HS Code Classification: All goods must be properly classified according to the Harmonized System; misclassification may result in penalties or shipment delays
• Tariff Exemptions: Article 16 of Law No. 107/2016/QH13 regulates certain tax exemptions; eligibility must be verified in advance
• Product-Specific Tariffs: Vietnam applies compound tariffs, flat taxes, and out-of-quota tariffs for certain goods; verify applicability to your products

Trade Agreements

Vietnam is party to multiple regional and bilateral trade agreements that may provide preferential tariff rates for qualifying goods. Bhutanese exporters should investigate whether their products qualify for preferential treatment under existing trade agreements. Vietnam's WTO membership provides a baseline framework for most trade, but additional preferential rates may apply under regional agreements. To determine if your shipment qualifies for preferential tariff treatment, provide your HS code classification and product origin documentation to our trade specialists.

For comprehensive support with tariff classification, duty estimation, and compliance with Vietnam's customs regulations, consult with international trade experts or contact the appropriate customs authorities in both Bhutan and Vietnam before shipment.