CUSTOMS DUTIES: CHINA TO VIETNAM

Overview of Customs Duties from China to Vietnam

Trade between China and Vietnam is governed by Vietnam's customs regulations and tariff schedules established under Vietnamese law and international trade agreements. As Vietnam joined the World Trade Organization (WTO) in January 2007, the country has implemented a structured tariff system with rates that have generally decreased over time. However, Vietnam has maintained the right to adjust applied tariff rates on specific products, particularly those produced domestically. Exporters from China to Vietnam must comply with Vietnamese customs regulations, including proper documentation, goods classification, and adherence to import restrictions.

General Duty Rates

Vietnam's tariff rates vary significantly based on the Harmonized System (HS) code classification of goods. According to Vietnam's Decree 26/2023/ND-CP, which promulgates schedules of import tariffs and preferential import tariffs, most imported goods face applied tariff rates that remain below WTO bound levels. The following table provides general guidance on common product categories:

Product Category	Typical Applied Tariff Rate	Notes
Most General Merchandise	15% or less	Rates have decreased steadily since WTO accession; varies by specific HS code
Domestically-Produced Goods	Varies by HS code	Vietnam has increased applied rates on several products produced locally; contact experts for specific rates
Preferential Tariff Items	Varies by HS code	Lower rates may apply under bilateral or regional trade agreements
Out-of-Quota Items	Varies by HS code	Certain products subject to quota systems with higher out-of-quota rates

For precise tariff rates on specific products, exporters should consult Vietnam's official tariff database or use the Customs Info Database tariff look-up tool available on trade.gov (free registration required).

Required Documentation

Proper documentation is essential for customs clearance when exporting from China to Vietnam. The following documents are typically required:

• Commercial Invoice – Issued by the exporter with complete product descriptions, quantities, unit prices, and total invoice value
• Packing List – Detailed breakdown of goods by package, including weights and dimensions
• Bill of Lading or Air Waybill – Proof of shipment and transport documentation
• Certificate of Origin – Demonstrating the country of origin (China) for tariff classification purposes
• Import/Export Declaration Form – Required by Vietnamese customs authorities
• Product-Specific Certificates – Such as quality certifications, health certificates for food products, or safety certifications as applicable
• Customs Declaration – Completed in accordance with Vietnamese customs procedures

Important Regulations

Exporters must adhere to several key Vietnamese customs regulations and requirements:

• Decree 26/2023/ND-CP: Establishes import tariff schedules, preferential tariff rates, and flat tax provisions for specific goods categories
• Decree 134/2016/ND-CP: Provides guidelines for the Law on Export and Import Duties, governing duty assessment and payment procedures
• Circular No. 14/2015/TT-BTC: Applies to companies performing customs clearance, goods classification, quality control, or food safety inspections on imported/exported products
• Goods Classification: All products must be correctly classified according to the Harmonized System (HS) code to determine applicable tariff rates
• Tax Exemptions: Article 16 of Law No. 107/2016/QH13 regulates tax exemptions; certain goods may qualify for duty-free treatment under specific conditions
• Prohibited and Restricted Items: Some products may be prohibited or restricted from import; verification is necessary before shipment

Trade Agreements

Vietnam participates in several regional and bilateral trade agreements that may provide preferential tariff rates for qualifying goods. Exporters from China should investigate whether their products qualify for reduced duties under relevant trade frameworks. Preferential tariff rates are typically lower than standard applied rates and may be available under bilateral arrangements or regional agreements. To determine eligibility for preferential treatment, products must meet specific rules of origin requirements and be properly documented with certificates of origin indicating qualification for preferential rates.

For the most current and detailed information regarding specific tariff rates, trade agreements, and customs procedures, exporters are advised to consult with Vietnamese customs authorities, professional customs brokers, or contact trade specialists who can provide guidance tailored to specific product categories and shipment details.