Vietnam HS Code: 8 Digits, Duty Rates, Advance Rulings
Vietnam HS code guide: how the 8-digit code is built on the AHTN and HS 2022, where to look it up, which of three duty rates applies, and advance rulings.
A Vietnam HS code has eight digits. The first six are the international Harmonized System subheading; digits seven and eight are the ASEAN subheading of the ASEAN Harmonised Tariff Nomenclature (AHTN). The code alone does not give the duty: one of three import duty rates applies, depending on where the goods originate and whether that origin is proved. For an answer from the customs authority before shipping, Vietnam's Customs Department issues advance rulings on the code, valid for at most three years.
This guide is for compliance staff and for exporters shipping to Vietnam. It follows the legal texts, read on 3 October 2026 in Vietnam's Official Gazette and on the Government's document portal, and it links each text it relies on; where a text is named but was not found on an official page, the article says so. The English wording of Vietnamese legal texts here is our own paraphrase, not an official translation. To find a text, search its number in the Vietnamese form: decrees end in NĐ-CP (written ND-CP here), decisions of the Prime Minister in QĐ-TTg, and the Customs Department is Cục Hải quan. The article explains rules; it is not legal advice. For the six digits themselves, start with what an HS code is and the other HS code basics.
Key facts
| Question | Answer | Legal text |
|---|---|---|
| How many digits? | 8 | AHTN Protocol, Article 3; Circular 31/2022/TT-BTC |
| Where to look a code up? | The tariff and HS code lookup on the Vietnam Customs portal | customs.gov.vn |
| Built on what? | HS 2022 at 6 digits, AHTN 2022 at 8 | Circular 31/2022/TT-BTC |
| Which duty rates? | Preferential (MFN), special preferential (trade agreements), ordinary | Law 107/2016/QH13, Article 5(3) |
| Ordinary rate? | 150% of the preferential rate of the line; for lines listed in the annex to Decision 15/2023/QD-TTg, the rate in that annex | Law 107/2016/QH13, Article 5(3)(c); Decision 15/2023/QD-TTg, Article 3 |
| Advance ruling? | Issued by the Director of the Customs Department; valid for at most 3 years | Customs Law, Article 28; Decree 08/2015/ND-CP, Article 24, as amended by Decree 167/2025/ND-CP |
How a Vietnam HS code is built
Six digits from the HS, two from ASEAN
The ASEAN Secretariat's Protocol on the AHTN defines the AHTN in Article 3 as "an 8-digit nomenclature": the latest version of the HS plus a seventh and eighth digit, called ASEAN subheadings. Where an HS subheading is not divided further, the last two digits are 00. Under Article 4, member states apply the AHTN up to the 8-digit level for tariffs and statistics, and may subdivide beyond 8 digits only for statistics or other non-tariff purposes.
Vietnam's legal list is its own Nomenclature of Exports and Imports, issued by the Minister of Finance in Circular 31/2022/TT-BTC of 8 June 2022. The circular states that it implements Government Resolution 29/NQ-CP of 8 March 2022, which approved the 2022 version of the AHTN (we did not find the resolution itself on an official page, so it is not linked), and it publishes the list in Vietnamese and English together with the six general rules of interpretation. The Government's newspaper reported how the customs service described it: HS 2022 at the 6-digit level, AHTN 2022 at the 8-digit level, 11,414 lines at 8 digits. The WCO states that HS 2022 is the seventh edition of the HS, in force since 1 January 2022.
One date needs care. Circular 31/2022/TT-BTC names 1 December 2022 as its effective date, but Circular 72/2022/TT-BTC suspended it from 1 December until the end of 29 December 2022, and the 2017 list stayed in force for that period. A code declared in December 2022 may therefore belong to either edition.
An example line
This is an example, taken from the nomenclature as published in the Official Gazette and from the preferential import tariff as issued on 31 May 2023. It is not a classification of any real shipment.
| Level | Code | Text in the official English column |
|---|---|---|
| Heading | 61.09 | "T-shirts, singlets and other vests, knitted or crocheted" |
| HS subheading | 6109.10 | "Of cotton" |
| 8-digit line | 6109.10.10 | "For men or boys" |
| 8-digit line | 6109.10.20 | "For women or girls" |
The same T-shirt is 6109.10.00.12 in the United States and 6109 10 00 10 in the European Union, as the HTS vs TARIC comparison shows. The six digits 6109.10 are shared. Everything after them is not.
The rules that decide the code
Circular 85/2026/TT-BTC, in force since 15 September 2026, replaced Circular 14/2015/TT-BTC on classification. Article 4 states that a good has one single code in the nomenclature, and that classification follows the Customs Law, the nomenclature, the tariffs and the six General Rules of Interpretation. When those do not settle the code, Article 6 allows the HS Explanatory Notes, the WCO's compendium of classification opinions, the AHTN's Supplementary Explanatory Notes and the customs database on the nomenclature. Article 6(2) says that where the description in Vietnam's nomenclature differs from the HS or AHTN description, the HS or AHTN description is applied directly. Article 2(8) defines the Supplementary Explanatory Notes (SEN) as an annex to the AHTN Protocol that explains the ASEAN subheadings; in Circular 31/2022/TT-BTC, lines marked (SEN) refer the reader to them. Under Article 5(2), the classification result is used to apply the rate of the tariffs in force when the customs declaration is registered.
Two further points come from the texts. Vietnam keeps a national Chapter 98 for certain goods: under Article 5 of Decree 26/2023/ND-CP, the declarant enters the corresponding code from Chapters 1 to 97 and writes the Chapter 98 code beside it. And a new HS edition is announced: the WCO states that HS 2028 will enter into force on 1 January 2028, and under Article 3 of the Protocol the AHTN consists of the latest version of the HS.
Where to find the legal texts in Vietnam
Vietnam's tariff is not one document. It is a nomenclature, a tariff decree, one decree per trade agreement and a decision on the ordinary rate, each amended separately.
| What | Instrument | Where to read it |
|---|---|---|
| The codes and descriptions | Circular 31/2022/TT-BTC | Official Gazette |
| How goods are classified | Circular 85/2026/TT-BTC | Official Gazette |
| Export duty and preferential (MFN) import duty | Decree 26/2023/ND-CP and its amendments | Official Gazette |
| Ordinary import duty | Decision 15/2023/QD-TTg | Government document portal |
| Special preferential import duty | One decree per agreement, for example Decree 116/2022/ND-CP for the free trade agreement between Vietnam and the European Union (EVFTA) | Official Gazette |
| Which rate applies | Law 107/2016/QH13, Article 5 | Official Gazette |
Decree 26/2023/ND-CP took effect on 15 July 2023 and has been amended since. In the Official Gazette's list of decrees, read on 3 October 2026, eight decrees name it in their title as the decree they amend: 144/2024, 21/2025, 73/2025, 108/2025, 199/2025, 260/2025, 72/2026 and 201/2026 (each number is followed by ND-CP). The latest, Decree 201/2026/ND-CP of 8 June 2026, changes export duty rates from 23 July 2026. A rate read in the 2023 annex has to be checked against them.
Vietnam Customs runs a public tariff and HS code lookup. It is a search form that takes a code of at least four digits or a keyword. A lookup result or a compiled tariff table is a convenience. The legal text is the instrument published in the Gazette.
The three import duty rates in Vietnam
Article 5(3) of the Law on Export and Import Duties names three rates for imports.
| Rate | Applies to | Where the figure is |
|---|---|---|
| Preferential, usually called the MFN rate | Goods originating in a country, group of countries or territory that gives Vietnam most-favoured-nation treatment | Annex II of Decree 26/2023/ND-CP, as amended |
| Special preferential | Goods originating in a country, group of countries or territory that has a special preferential import duty agreement with Vietnam | The decree for that agreement |
| Ordinary | Goods in neither case | 150% of the preferential rate of the same line; for lines listed in the annex to Decision 15/2023/QD-TTg, the rate in that annex |
Article 5(3)(c) sets the ordinary rate at 150% of the preferential rate of the corresponding line, and provides that where the preferential rate is 0% the Prime Minister decides the ordinary rate. Article 3(1) of Decision 15/2023/QD-TTg lists 8-digit lines whose preferential rate was 0% under Decree 26/2023/ND-CP and gives each an ordinary rate; on the two annex pages we read, of roughly 200, that rate is 5%. Under Article 3(2), goods that are not in the annex, and are not entitled to the preferential or a special preferential rate, take 150% of the preferential rate of their line.
For the example line, Annex II as issued on 31 May 2023 shows a preferential rate of 20% for 6109.10.10. We searched the Gazette text of the eight amending decrees listed above on 3 October 2026 and found no entry for heading 61.09 in any of them. On that figure, the 150% rule gives 30% (our arithmetic).
A special preferential rate has conditions, written into the decree for the agreement. Under Article 5 of Decree 116/2022/ND-CP, goods get the EVFTA rate only if the line is in the EVFTA tariff, the goods are imported into Vietnam from the territories the decree names, and they meet the agreement's origin rules and carry its proof of origin. The code and the origin are separate questions; see country of origin vs HS code.
Tariff-rate quotas
Annex IV of Decree 26/2023/ND-CP, as issued, lists by our count 31 eight-digit lines that have a tariff-rate quota, under four headings: birds' eggs (04.07), sugar (17.01), unmanufactured tobacco (24.01) and salt (25.01). Under Article 10, the Ministry of Industry and Trade sets the yearly quota volume. Quantities inside the quota take the preferential rate, or a special preferential rate if its conditions are met; quantities outside it take the out-of-quota rate in Annex IV, which as issued ranges from 50% to 100%.
Other taxes at import
Three other taxes can fall due at the border. Their bases are set by law, and their rates are not given here because they change.
- Value added tax is charged on the customs value plus import duty, any additional import duties, special consumption tax and environmental protection tax (Article 7 of the VAT law).
- Special consumption tax applies to listed goods such as tobacco, alcohol, beer and passenger cars, on the customs value plus import duty and any additional import duties (Articles 2 and 6 of Law 66/2025/QH15).
- Environmental protection tax is a fixed amount per unit on the quantity imported of listed goods such as fuels, coal and taxable plastic bags (Articles 3 and 6 of Law 57/2010/QH12).
Advance rulings on the code in Vietnam
A classification is decided by the declarant and, on inspection, by the customs authority: Article 26(5) of the Customs Law lets customs reject a declared code, take a sample and decide the code itself. The way to an answer from the customs authority before shipping is the advance ruling in Article 28, which covers the code, the origin and the customs value. The procedure is in Article 24 of Decree 08/2015/ND-CP, as amended by Decree 167/2025/ND-CP.
| Step | Rule | Text |
|---|---|---|
| File | With the Customs Department, at least 60 days before the shipment is imported or exported | Decree 08/2015/ND-CP, Article 24(2)(a), as amended by Decree 167/2025/ND-CP |
| Dossier | Application form, technical documents (composition analysis, catalogue, images) and a sample if there is one | Circular 38/2015/TT-BTC, Article 7(1), as amended by Circular 121/2025/TT-BTC |
| Answer | By the Director of the Customs Department within 30 days of a complete dossier, or 60 days for complex cases; published on the department's website | Decree 08/2015/ND-CP, Article 24(3)(b), as amended by Decree 167/2025/ND-CP |
| Validity | At most 3 years from signature | Decree 08/2015/ND-CP, Article 24(6)(a), as amended by Decree 167/2025/ND-CP |
| Review | The declarant may ask for reconsideration within 60 days of the notice | Customs Law, Article 28(3) |
Under Article 28(4) of the Customs Law the notice has legal validity for customs clearance when the goods actually imported or exported match the information, documents and sample supplied. Article 24(6) of Decree 08/2015/ND-CP, as amended by Decree 167/2025/ND-CP, adds the limits in points (b) to (d): the notice does not apply where the goods or the file differ from the request, it is revoked if the file proves inaccurate, and it ends when the law it rests on is amended or replaced.
Two texts have to be read together, because we found no official consolidated version of the decree in the Gazette. Paragraphs 2 and 3 of Article 24, which set the 60 days before shipment and the 30 or 60 days for the answer, are in the wording that Article 1(11) of Decree 167/2025/ND-CP, in force since 15 August 2025, gave them. Paragraphs 4 to 6, which set the three years and the limits, keep the wording of the 2015 decree; in them, Article 2(1) of Decree 167/2025/ND-CP replaced the General Department of Customs and its Director General with the Customs Department and its Director. The Customs Law itself still lists the old three levels in Article 14 until Law 11/2026/QH16, passed on 23 August 2026, takes effect on 1 March 2027.
The counterparts elsewhere are a CBP binding ruling in the United States and Binding Tariff Information in the European Union. Each is issued by one customs authority for its own territory.
Common mistakes
- Declaring a 10-digit US or EU code. Vietnam's lines have 8 digits, and digits seven and eight are ASEAN subheadings, not US or EU ones. Only the six HS digits carry over.
- Counting on an agreement rate without proof of origin. The EVFTA decree, for example, requires the agreement's own proof of origin. Under Article 27(2)(b) of the Customs Law, goods whose origin is being verified are cleared without the special preferential rate until the result is known.
- Treating the MFN rate as the fallback. Under Article 5(3) of the Law on Export and Import Duties the preferential rate depends on origin too, and goods outside both origin-based rates take the ordinary rate.
- Reading a 0% line as free for every origin. For the lines listed in the annex to Decision 15/2023/QD-TTg, the ordinary rate is the one that annex gives.
- Relying on a rate from the 2023 annex. Eight decrees have amended Decree 26/2023/ND-CP. Under Article 5(2) of Circular 85/2026/TT-BTC, the rate applied is that of the tariffs in force when the declaration is registered.
- Treating a compiled table or a lookup result as the legal text. The legal text is the instrument published in the Gazette, and under Article 6(2) of Circular 85/2026/TT-BTC the HS or AHTN description is applied where descriptions differ.
- Stretching an advance ruling. It covers the goods in the file, for at most three years.
Checking a code before you ship
- Settle the six-digit HS subheading with the General Rules of Interpretation and the legal notes.
- Find the 8-digit line in Vietnam's nomenclature; where a line is marked (SEN), the nomenclature refers to the AHTN's Supplementary Explanatory Notes.
- Establish origin, and decide which of the three rates the goods can claim and with which proof.
- Read the rate in the tariff in force when the declaration is registered, and check quotas and the other taxes.
- Where the code is doubtful and the value justifies it, request an advance ruling, and keep the file.
HTS Pilot covers Vietnam as a third market beside the United States and the European Union. A Vietnam lookup proposes an 8-digit code, shown in the form 6109.10.10, with the reasons and a confidence score, from a 2026 tariff workbook updated 5 April 2026. That workbook is a compilation, not the legal text, so Vietnam results are not treated as backed by official evidence and their confidence is capped. The data is not updated automatically: a new release of the workbook has to be loaded. Chapter 98 codes are not loaded. The duty estimate uses the MFN rate only; agreement rates by origin, VAT and the other taxes are not included. Every result is a suggestion for reference, not a classification decision: the declarant and the customs authority decide, and an advance ruling is how an answer from the customs authority is obtained before shipping.
FAQ
How many digits does a Vietnam HS code have?
Eight. The first six are the international HS subheading and the last two are the ASEAN subheading of the AHTN. Vietnam's nomenclature, Circular 31/2022/TT-BTC, and its preferential import tariff, Decree 26/2023/ND-CP, list lines with an 8-digit code. A 10-digit US or EU code is not a Vietnamese code; only its first six digits carry over.
How do I look up an HS code in Vietnam?
Vietnam Customs has a public tariff and HS code lookup on its portal, at customs.gov.vn/index.jsp?pageId=24. It takes an HS code of at least four digits or a keyword from the description. The codes and rates themselves are set by the nomenclature in Circular 31/2022/TT-BTC and by the tariff decrees published in the Official Gazette.
What is the ordinary import duty rate in Vietnam?
It is the rate for goods that qualify for neither the preferential (MFN) rate nor a special preferential rate under a trade agreement. Article 5(3)(c) of the Law on Export and Import Duties sets it at 150% of the preferential rate of the same line. Lines listed in the annex to Decision 15/2023/QD-TTg, read on 3 October 2026, take the rate that annex gives.
Can I get an advance ruling on an HS code in Vietnam?
Yes. Article 28 of the Customs Law and Article 24 of Decree 08/2015/ND-CP, as amended by Decree 167/2025/ND-CP, provide an advance ruling on the code. The request reaches the Customs Department at least 60 days before shipment; the answer comes within 30 days of a complete dossier, 60 for complex cases. The notice is valid for at most three years and has legal validity for clearance only when the goods match the file.
Can I use my US HTS or EU TARIC code to import into Vietnam?
No. All three schedules share the six-digit HS subheading, but the digits after it are set separately. A US statistical suffix or an EU TARIC subdivision is not part of a Vietnamese code. Take the six digits as a starting point, then find the 8-digit line in Vietnam's nomenclature and check its notes.
Sources
The official texts and pages this article relies on. Check them for the current version before you act.
- HS Nomenclature 2022 edition - World Customs Organization wcoomd.org
- HS Nomenclature 2028 edition - World Customs Organization wcoomd.org
- Protocol Governing the Implementation of the ASEAN Harmonised Tariff Nomenclature - ASEAN Secretariat asean.org
- Circular 31/2022/TT-BTC, Vietnam's Nomenclature of Exports and Imports - Official Gazette of Vietnam congbao.chinhphu.vn
- Circular 72/2022/TT-BTC suspending Circular 31/2022/TT-BTC from 1 December to the end of 29 December 2022 - Government of Vietnam vanban.chinhphu.vn
- Government newspaper report on the 2022 nomenclature, 5 December 2022 - baochinhphu.vn baochinhphu.vn
- Circular 85/2026/TT-BTC on the classification of exports and imports - Official Gazette of Vietnam congbao.chinhphu.vn
- Decree 26/2023/ND-CP, export tariff and preferential import tariff - Official Gazette of Vietnam congbao.chinhphu.vn
- Decree 144/2024/ND-CP amending Decree 26/2023/ND-CP - Official Gazette of Vietnam congbao.chinhphu.vn
- Decree 21/2025/ND-CP amending Decree 26/2023/ND-CP - Official Gazette of Vietnam congbao.chinhphu.vn
- Decree 73/2025/ND-CP amending Decree 26/2023/ND-CP - Official Gazette of Vietnam congbao.chinhphu.vn
- Decree 108/2025/ND-CP amending Decree 26/2023/ND-CP - Official Gazette of Vietnam congbao.chinhphu.vn
- Decree 199/2025/ND-CP amending Decree 26/2023/ND-CP - Official Gazette of Vietnam congbao.chinhphu.vn
- Decree 260/2025/ND-CP amending Decree 26/2023/ND-CP - Official Gazette of Vietnam congbao.chinhphu.vn
- Decree 72/2026/ND-CP amending Decree 26/2023/ND-CP - Official Gazette of Vietnam congbao.chinhphu.vn
- Decree 201/2026/ND-CP amending Decree 26/2023/ND-CP - Official Gazette of Vietnam congbao.chinhphu.vn
- Law on Export and Import Duties 107/2016/QH13, consolidated text 96/VBHN-VPQH of 31 March 2026 - Official Gazette of Vietnam congbao.chinhphu.vn
- Decision 15/2023/QD-TTg on the ordinary import duty rate - Government of Vietnam vanban.chinhphu.vn
- Decree 116/2022/ND-CP, special preferential import tariff under the EVFTA - Official Gazette of Vietnam congbao.chinhphu.vn
- Customs Law 54/2014/QH13, consolidated text 54/VBHN-VPQH of 23 March 2026 - Official Gazette of Vietnam congbao.chinhphu.vn
- Law 11/2026/QH16 amending the Customs Law - Official Gazette of Vietnam congbao.chinhphu.vn
- Decree 08/2015/ND-CP implementing the Customs Law - Government of Vietnam vanban.chinhphu.vn
- Decree 167/2025/ND-CP amending Decree 08/2015/ND-CP - Official Gazette of Vietnam congbao.chinhphu.vn
- Circular 38/2015/TT-BTC on customs procedures - Government of Vietnam vanban.chinhphu.vn
- Circular 14/2015/TT-BTC on classification, replaced by Circular 85/2026/TT-BTC - Government of Vietnam vanban.chinhphu.vn
- Circular 121/2025/TT-BTC amending the customs procedure circulars - Official Gazette of Vietnam congbao.chinhphu.vn
- Law on Value Added Tax 48/2024/QH15, consolidated text 12/VBHN-VPQH of 6 February 2026 - Official Gazette of Vietnam congbao.chinhphu.vn
- Law on Special Consumption Tax 66/2025/QH15 - Official Gazette of Vietnam congbao.chinhphu.vn
- Law on Environmental Protection Tax 57/2010/QH12 - Government of Vietnam vanban.chinhphu.vn
- Tariff and HS code lookup - Vietnam Customs customs.gov.vn
This article is general information, not legal advice and not a classification decision. Tariff texts, rates and rulings change: check the current official sources, and ask the customs authority for a binding ruling where the answer matters.
