What documents are required to import HS 39076910 into Vietnam?

Typically required: commercial invoice, packing list, bill of lading / airway bill, certificate of origin (for preferential rates). This HS has 1 additional permit / restriction requirement(s) — see detail page.Confirm latest requirements with Vietnam Customs ECUS 2026.

What FTA preferential rates apply to HS 39076910 in Vietnam?

Vietnam offers 22 FTA preferential rates for this HS (e.g. RCEP / ACFTA / China-ASEAN). Rates vary by origin country — see detail page "FTA Preferences" section.

How to calculate landed cost for importing HS 39076910 into Vietnam?

Use CIF (goods + freight + insurance) × 4.5 = import duty. Then add VAT 8/10 = landed cost. Treayo provides an online calculator at https://treayo.com/en/calculator/vietnam.

WCO classification path

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

39076910

ACTIVE

What is the Vietnam import tariff for HS 39076910 (- - - Granules and similar forms)?

Quick answer: Vietnam MFN rate for HS 39076910 is 4.5, plus VAT 8/10. 1 import permit / restriction(s) apply. 22 FTA preferential rate(s) available.

"- - - 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

Classification	Rate	Legal
MFN 税率 MFN rate	4.5	Official tariff schedule
优惠税率 Preferential rate	3	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
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
CPTPP	0%	30/12/2022	115/2022/NĐ-CP
EVFTA	0%	30/12/2022	116/2022/NĐ-CP
UKVFTA	0%	30/12/2022	117/2022/NĐ-CP
VN-LAO	0%	15/07/2025	206/2025/NĐ-CP
ACFTA	0 (-CN)	30/12/2022	118/2022/NĐ-CP
AHKFTA	*	30/12/2022	123/2022/NĐ-CP
VIFTA	3.5%	15/10/2024	131/2024/NĐ-CP
RCEP-A	3,3	30/12/2022	129/2022/NĐ-CP
RCEP-B	3,3	30/12/2022	129/2022/NĐ-CP
RCEP-C	*	30/12/2022	129/2022/NĐ-CP
RCEP-D	3,4	30/12/2022	129/2022/NĐ-CP
RCEP-E	3,3	30/12/2022	129/2022/NĐ-CP
RCEP-F	3,3	30/12/2022	129/2022/NĐ-CP

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

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HS-6 prefix 3907.69 across other jurisdictions