15161090

ACTIVE

"- - Other"

HS code 15161090 (Chapter 15 "Animal/vegetable fats and oils"; Heading 1516 "Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared"; Subheading 151610 "Animal fats and oils and their fractions") under the Vietnam tariff schedule classifies "- - Other". Vietnam customs apply MFN rate of 33, Preferential rate 22. Statutory unit of measure: kg/liter. 22 free trade agreement preferential rates are available for this code.

Tariff Schedule

Classification	Rate	Legal
MFN 税率 MFN rate	33	Official tariff schedule
优惠税率 Preferential rate	22	Official tariff schedule
增值税 VAT	8/10	Official tariff schedule

FTA Preferential Rates

22 agreements available · certificate of origin required

Agreement	Rate	Effective	Regulation
ACFTA	0%	30/12/2022	118/2022/NĐ-CP
ATIGA	0%	30/12/2022	126/2022/NĐ-CP
AJCEP	0%	30/12/2022	120/2022/NĐ-CP
VJEPA	0%	30/12/2022	124/2022/NĐ-CP
AKFTA	0%	30/12/2022	119/2022/NĐ-CP
AANZFTA	0%	30/12/2022	121/2022/NĐ-CP
AIFTA	0%	30/12/2022	122/2022/NĐ-CP
VKFTA	0%	30/12/2022	125/2022/NĐ-CP
VCFTA	0%	30/12/2022	112/2022/NĐ-CP
VN-EAEU	0%	30/12/2022	113/2022/NĐ-CP
VN-LAO	0%	15/07/2025	206/2025/NĐ-CP
CPTPP	4,5; M: 6,8	30/12/2022	115/2022/NĐ-CP
AHKFTA	4%	30/12/2022	123/2022/NĐ-CP
EVFTA	8%	30/12/2022	116/2022/NĐ-CP
UKVFTA	8%	30/12/2022	117/2022/NĐ-CP
VIFTA	*	15/10/2024	131/2024/NĐ-CP
RCEP-A	11%	30/12/2022	129/2022/NĐ-CP
RCEP-B	11%	30/12/2022	129/2022/NĐ-CP
RCEP-C	11%	30/12/2022	129/2022/NĐ-CP
RCEP-D	12%	30/12/2022	129/2022/NĐ-CP
RCEP-E	11%	30/12/2022	129/2022/NĐ-CP
RCEP-F	11%	30/12/2022	129/2022/NĐ-CP