WCO classification path
- Chapter25Salt; sulphur; earths; stone
- Heading2523Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
- Subheading252321White cement, whether or not artificially coloured
- National25232100- - White cement, whether or not artificially coloured
25232100
"- - White cement, whether or not artificially coloured"
HS code 25232100 (Chapter 25 "Salt; sulphur; earths; stone"; Heading 2523 "Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers"; Subheading 252321 "White cement, whether or not artificially coloured") under the Vietnam tariff schedule classifies "- - White cement, whether or not artificially coloured". Vietnam customs apply MFN rate of 48, Preferential rate 32. Statutory unit of measure: kg. This commodity is subject to 2 import regulations or restrictions; see compliance section below. 22 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
MFN 税率 MFN rate | 48 |
优惠税率 Preferential rate | 32 |
增值税 VAT | 8/10 |
FTA Preferential Rates
22 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ATIGA | 0% |
| AANZFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| VN-LAO | 0% |
| ACFTA | 5% |
| AJCEP | * |
| VJEPA | * |
| AKFTA | 32% |
| AIFTA | * |
| VKFTA | 32% |
| AHKFTA | * |
| EVFTA | 12,7 |
| UKVFTA | 12,7 |
| VIFTA | * |
| RCEP-A | 37% |
| RCEP-B | 37% |
| RCEP-C | 37% |
| RCEP-D | * |
| RCEP-E | * |
| RCEP-F | 37% |
Compliance & Controls
2 import regulations, restrictions, or permit requirements
Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới
DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân
Global Benchmark
HS-6 prefix 2523.21 across other jurisdictions