CUSTOMS DUTIES: MAURITIUS TO VIETNAM

Overview of Customs Duties: Mauritius to Vietnam

Trade between Mauritius and Vietnam is governed by Vietnam's customs regulations and tariff schedules established under international trade law. Vietnam, as a member of the World Trade Organization (WTO) since January 2007, has implemented a comprehensive tariff system that applies to imports from all trading partners, including Mauritius. Understanding these regulations is essential for exporters planning to ship goods from Mauritius to Vietnam, as customs duties and import requirements can significantly impact the cost and timeline of international shipments.

Vietnam's customs framework is primarily governed by Decree 26/2023/ND-CP, which establishes import tariff schedules and preferential rates, and Decree 134/2016/ND-CP, which provides guidelines for export and import duties. The General Department of Customs of Vietnam administers these regulations and oversees customs clearance procedures for all incoming goods.

General Duty Rates and Tariff Information

Vietnam's applied tariff rates have decreased significantly since WTO accession in 2007. Most imports now face tariffs of 15% or less. However, Vietnam has increased applied tariff rates on select products in recent years, particularly those produced domestically by Vietnamese companies. The rates remain below WTO bound levels but may affect certain product categories.

Product Category	Typical Tariff Rate	Notes
Most General Imports	15% or less	Standard applied rates for most products
Domestically Produced Products	Varies by HS code	Higher rates may apply; check specific product classification
Agricultural Products	Varies by HS code	Subject to specific tariff schedules
Industrial Goods	Varies by HS code	Rates depend on product classification
Other Product Categories	Varies by HS code	Consult Customs Info Database for precise rates

Important: For precise tariff rates applicable to your specific products, use the Customs Info Database tariff look-up tool available on trade.gov (free registration required) or contact Vietnam's General Department of Customs directly.

Required Documentation

• Commercial Invoice - Detailed invoice showing product description, quantity, unit price, and total value
• Packing List - Itemized list of goods with packaging details and weights
• Bill of Lading or Airway Bill - Proof of shipment and transport details
• Certificate of Origin - Document certifying the country of origin of goods
• Import Declaration Form - Completed customs declaration form as required by Vietnamese customs
• Product-Specific Documentation - May include certificates of quality, health certificates, or compliance documents depending on product type
• Proof of Payment - Evidence of customs duty payment or arrangement
• Insurance Certificate - If goods are insured during transit

Important Regulations and Compliance Requirements

Companies performing customs clearance, goods classification, quality control implementation, or imported/exported food safety inspections in Vietnam are subject to Circular No. 14/2015/TT-BTC. This regulation establishes procedural requirements for customs operations and product inspections.

Article 16 of Law No. 107/2016/QH13 on export and import duty provides regulations regarding tax exemptions and special duty treatment for certain goods and circumstances. Exporters should verify whether their shipments qualify for any exemptions.

Prohibited and restricted items may face import bans or require special permits. Verify that your products are not subject to import restrictions before shipping.

All goods must be properly classified according to the Harmonized System (HS) code to determine applicable tariff rates. Misclassification can result in penalties and delays.

Trade Agreements and Preferential Tariff Rates

Vietnam is party to multiple trade agreements that may provide preferential tariff rates for eligible goods. While Mauritius and Vietnam do not have a bilateral free trade agreement, goods may qualify for reduced rates under Vietnam's commitments to regional and multilateral trade frameworks.

Exporters should investigate whether their products qualify for any preferential treatment under applicable trade agreements. The preferential import tariff schedules referenced in Decree 26/2023/ND-CP may offer reduced rates for eligible shipments when proper documentation and origin certification are provided.

For detailed information about trade agreements, preferential rates, and specific tariff classifications, consult with a customs broker or contact the General Department of Customs of Vietnam or Mauritius' Ministry of Foreign Trade.