CUSTOMS DUTIES: MYANMAR TO VIETNAM

Overview of Customs Duties from Myanmar to Vietnam

Trade between Myanmar and Vietnam is governed by customs regulations established by Vietnam's General Department of Customs and relevant international trade agreements. When exporting goods from Myanmar to Vietnam, exporters must comply with Vietnamese customs procedures, tariff schedules, and import regulations. Vietnam's tariff framework has evolved significantly since its WTO accession in 2007, with most imports now facing tariffs of 15% or less. However, applied tariff rates have increased on certain products in recent years, particularly those produced domestically in Vietnam.

The primary legal instruments governing imports into Vietnam include 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 duty regulations. All customs clearance activities, goods classification, quality control, and food safety inspections are subject to Circular No. 14/2015/TT-BTC.

General Duty Rates

Vietnam applies a harmonized tariff system based on the Harmonized System (HS) classification. The following table provides guidance on typical duty rates for common product categories:

Product Category	Typical Duty Rate	Notes
Agricultural Products	Varies by HS code - contact our experts	Rates vary significantly; some Vietnamese-produced agricultural goods have seen rate increases
Textiles and Apparel	Varies by HS code - contact our experts	Subject to specific tariff schedules under Decree 26/2023/ND-CP
Machinery and Equipment	15% or less	Most machinery imports face tariffs at or below 15%
Electrical Products	15% or less	Generally favorable rates for electrical goods
Minerals and Metals	Varies by HS code - contact our experts	Specific rates depend on product classification
Chemicals	15% or less	Most chemical products face standard duty rates

Important: To determine exact duty rates for your specific products, use the Customs Info Database tariff look-up tool available on trade.gov (free registration required). Rates are based on the Harmonized System (HS) code classification of your goods.

Required Documents

• Commercial Invoice (in English or Vietnamese)
• Packing List detailing contents and quantities
• Bill of Lading or Airway Bill (proof of shipment)
• Certificate of Origin establishing country of manufacture
• Import License (if required for your product category)
• Product-specific certifications (quality, safety, health certificates as applicable)
• Customs Declaration Form completed by importer or customs broker
• Insurance documents if goods are insured during transit
• Food safety inspection certificates (for food and beverage products)
• Technical documentation and specifications for machinery or electronics

Important Regulations

Customs Clearance: All goods must be cleared through Vietnamese Customs. Companies performing customs clearance, goods classification, quality control, or food safety inspections must comply with Circular No. 14/2015/TT-BTC.

Tax Exemptions: Article 16 of Law No. 107/2016/QH13 on export and import duty regulates certain tax exemptions. Eligible importers should consult with customs authorities regarding potential exemption eligibility.

Tariff Rate Increases: Vietnam has increased applied tariff rates on several products in recent years, particularly those produced domestically. Although these rates remain below WTO bound levels, importers should verify current rates before shipment.

Prohibited and Restricted Items: Certain products are prohibited or restricted from import into Vietnam. Verify your product's admissibility before arranging shipment.

Trade Agreements

Vietnam participates in several regional and international trade agreements that may provide preferential tariff rates for qualifying goods. These include ASEAN trade frameworks and various bilateral agreements. Myanmar exporters may benefit from preferential rates if goods meet rules of origin requirements under applicable agreements. Consult with a customs broker or Vietnam's General Department of Customs to determine if your shipment qualifies for preferential treatment.

For comprehensive and current information, contact the Vietnam Customs Office or engage a licensed customs broker in Vietnam to ensure full compliance with all applicable regulations and to identify the most advantageous tariff classification for your goods.