WCO classification path

  1. Chapter39Plastics and articles thereof
  2. Heading3907Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms
  3. Subheading390769Poly(ethylene terephthalate)
  4. National39076910- - - Granules and similar forms

39076910

"- - - Granules and similar forms"

HS code 39076910 (Chapter 39 "Plastics and articles thereof"; Heading 3907 "Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms"; Subheading 390769 "Poly(ethylene terephthalate)") under the Vietnam tariff schedule classifies "- - - Granules and similar forms". Vietnam customs apply MFN rate of 4.5, Preferential rate 3. Statutory unit of measure: kg. This commodity is subject to 1 import regulation or restriction; see compliance section below. 22 free trade agreement preferential rates are available for this code.

Tariff Schedule

ClassificationRate
MFN 税率
MFN rate
4.5
优惠税率
Preferential rate
3
增值税
VAT
8/10

FTA Preferential Rates

22 agreements available · certificate of origin required

AgreementRate
ATIGA0%
AJCEP0%
VJEPA0%
AKFTA0%
AANZFTA0%
AIFTA0%
VKFTA0%
VCFTA0%
VN-EAEU0%
CPTPP0%
EVFTA0%
UKVFTA0%
VN-LAO0%
ACFTA0 (-CN)
AHKFTA*
VIFTA3.5%
RCEP-A3,3
RCEP-B3,3
RCEP-C*
RCEP-D3,4
RCEP-E3,3
RCEP-F3,3

Compliance & Controls

1 import regulation, restriction, or permit requirement

DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân

42/2019/TT-BCT, 33/2025/TT-BCT
Regulated

Global Benchmark

→ Heading trade guide→ Full compare

HS-6 prefix 3907.69 across other jurisdictions

US
United States
6.5%
IN
India
7.5
ID
Indonesia
5.00
MY
Malaysia
15%
PH
Philippines
—
TH
Thailand
40.00
JP
Japan
4.6%
KR
Korea
8
AU
Australia
5%CA:Free
BR
Brazil
12.6%
39076910 · - - - Granules and similar forms · Vietnam · Treayo