CUSTOMS DUTIES: JAPAN TO VIETNAM

Overview of Customs Duties: Japan to Vietnam

Vietnam has significantly reformed its customs and tariff structure since joining the World Trade Organization (WTO) in January 2007. When exporting goods from Japan to Vietnam, exporters must navigate Vietnam's comprehensive tariff system, which is governed by Decree 26/2023/ND-CP and the Law No. 107/2016/QH13 on export and import duty. Understanding the applicable duty rates, documentation requirements, and regulatory frameworks is essential for successful trade operations between these two countries.

Vietnam's tariff landscape has evolved considerably over the past years, with most imported goods now facing tariff rates of 15% or less. However, it is important to note that Vietnam has increased applied tariff rates on several products in recent years, particularly those produced by Vietnamese companies, though these rates remain below WTO bound levels. Exporters from Japan should verify specific duty rates for their products before shipping.

General Duty Rates

The following table provides an overview of typical tariff ranges for common product categories exported to Vietnam. However, specific duty rates depend on the Harmonized System (HS) code classification of your goods:

Product Category	Typical Tariff Rate	Notes
Most U.S. and International Exports	15% or less	General rate following WTO accession reforms
Products Produced by Vietnamese Companies	Varies by HS code	Higher rates may apply; verify specific classification
Specific Product Categories	Varies by HS code	Contact our experts for precise rates

Important: For accurate duty rate information on your specific products, use the Customs Info Database tariff look-up tool available on trade.gov (free registration required), or consult with customs brokers familiar with Japan-Vietnam trade.

Required Documentation

When exporting goods from Japan to Vietnam, the following documentation is typically required for customs clearance:

• Commercial Invoice with detailed product descriptions and values
• Packing List specifying contents, weights, and dimensions
• Bill of Lading or Air Waybill (proof of shipment)
• Certificate of Origin confirming Japanese origin of goods
• Customs Declaration Form (Vietnam Customs Form)
• Insurance Certificate (if applicable)
• Product-specific documentation (certificates, test reports, licenses as required)
• Import License (if required for the specific product category)
• Health and Safety Certificates (for food and related products)

Important Regulations

Companies performing customs clearance, goods classification, quality control, or imported/exported food safety inspections in Vietnam are subject to Circular No. 14/2015/TT-BTC. Key regulatory points include:

• Decree 134/2016/ND-CP provides comprehensive guidelines for the law of export and import duties
• Article 16 of Law No. 107/2016/QH13 regulates tax exemptions for certain goods
• All imported goods must be properly classified according to the Vietnamese Harmonized System
• Certain products may face restrictions or prohibitions; verify before shipment
• Labeling and marking requirements must comply with Vietnamese standards
• Food products require specific safety inspections and certifications
• Temporary entry provisions exist for specific business purposes under Vietnamese customs law

Trade Agreements

Vietnam is party to several regional and multilateral trade agreements that may provide preferential tariff treatment for Japanese exporters. These include:

• ASEAN Trade in Goods Agreement (ATIGA): Japan benefits from preferential rates as part of ASEAN economic integration frameworks
• Japan-Vietnam Bilateral Trade: Bilateral agreements may provide specific preferential rates for certain sectors
• Regional Comprehensive Economic Partnership (RCEP): Provides tariff reduction schedules for participating countries
• WTO Most Favored Nation (MFN) Status: Japan receives MFN treatment under WTO rules

To determine if your products qualify for preferential tariff rates, consult with your customs broker or contact the Vietnamese General Department of Customs directly. Proper documentation of origin and compliance with rules of origin requirements is essential to claim preferential treatment.