Vietnam Import Duty & VAT Calculator

How import duty and VAT work in Vietnam

Two main charges apply: import duty and VAT (plus a special consumption tax on a few excisable goods). Duty is worked out first, then VAT builds on it.

Customs value (the duty base)

Duty is charged on the CIF customs value — the price of the goods plus transport and insurance to the Vietnamese port. On FOB or EXW terms, add the international freight and insurance to reach it.

Import duty rates

Rates vary by HS code. A free-trade agreement — EVFTA (EU), CPTPP, RCEP, ATIGA (ASEAN) and others — can bring qualifying goods to 0% with valid proof of origin. Apparel runs roughly 12%–20%; ITA electronics are 0%, though TVs and appliances carry duty.

VAT — and a temporary 8% rate

VAT is normally 10%, charged on the customs value + import duty (and any special consumption tax). A temporary 2% reduction to 8% applies to most goods through 31 December 2026 — it excludes telecoms, finance, real estate, metals, minerals and goods subject to special consumption tax. For current imports of eligible goods, enter 8; the calculator defaults to the standard 10%.

No de minimis

The low-value exemption for express imports under VND 1,000,000 was eliminated on 18 February 2025. Duty and VAT now apply from the first dong.

Special consumption tax (SCT)

Excisable goods — alcohol, tobacco, certain vehicles — also carry a special consumption tax, charged on the customs value plus import duty, before VAT. This calculator models the core duty + VAT; add SCT into the duty field for those goods if needed.

Other charges

Customs brokerage is a private cost entered here as an estimate.

Incoterms: what your supplier price already includes

The Incoterm decides what's already inside the supplier's price, and therefore what you add to reach the CIF customs value.

EXW (Ex Works). Goods only — add origin handling, export clearance, foreign inland freight, international freight and insurance to Vietnam.

FOB / FCA. The supplier has cleared and loaded the goods at origin; you add international freight and insurance to reach the customs value.

CFR / CPT. International carriage is in the price; you still add insurance.

CIF / CIP. Freight and insurance to Vietnam are both included — that figure is essentially your customs value.

DAP / DDP. Under DDP the seller has paid the Vietnamese duty and VAT. Under DAP they deliver but you still owe them.

The Vietnam-specific point

Vietnam's customs value is CIF, so freight and insurance are in the duty base, and VAT (8% temporary / 10% standard) builds on customs value + duty. The biggest lever is origin — qualifying FTA goods drop to 0% duty. Pick the Incoterm that matches your invoice and set duty to 0% if you hold valid origin.

Worked example: ₫100,000,000 shipment

Take a consignment of ₫100,000,000 of general goods, bought FOB, with ₫12,000,000 of freight and ₫1,000,000 of insurance. Assume 10% duty and the standard 10% VAT.

Line item	Basis	Amount (VND)
Goods (FOB)	supplier price	100,000,000
International freight		12,000,000
Insurance		1,000,000
Customs value (CIF)	goods + freight + insurance	113,000,000
Duty @ 10%	10% of customs value	11,300,000
VAT base	customs value + duty	124,300,000
VAT @ 10%	10% of the base	12,430,000

The customs value is ₫113,000,000. Duty of ₫11,300,000 sits on it, and VAT is charged on ₫124,300,000 (customs value + duty), giving ₫12,430,000.

100,000,000 + 12,000,000 + 1,000,000 + 11,300,000 + 12,430,000 = ₫136,730,000.

The duty and VAT together add about ₫23,730,000 on ₫100,000,000 of goods — roughly 24%. At the temporary 8% VAT it's a little lower; with valid FTA origin the duty drops to 0%.