What documents are required to import HS 39094090 into Vietnam?

Typically required: commercial invoice, packing list, bill of lading / airway bill, certificate of origin (for preferential rates). This HS has 3 additional permit / restriction requirement(s) — see detail page.Confirm latest requirements with Vietnam Customs ECUS 2026.

What FTA preferential rates apply to HS 39094090 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 39094090 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
Heading3909Amino-resins, phenolic resins and polyurethanes, in primary forms
Subheading390940Phenolic resins
National39094090- - Other

39094090

ACTIVE

What is the Vietnam import tariff for HS 39094090 (- - Other)?

Quick answer: Vietnam MFN rate for HS 39094090 is 4.5, plus VAT 8/10. 3 import permit / restriction(s) apply. 22 FTA preferential rate(s) available.

"- - Other"

HS code 39094090 (Chapter 39 "Plastics and articles thereof"; Heading 3909 "Amino-resins, phenolic resins and polyurethanes, in primary forms"; Subheading 390940 "Phenolic resins") under the Vietnam tariff schedule classifies "- - Other". Vietnam customs apply MFN rate of 4.5, Preferential rate 3. Statutory unit of measure: kg. This commodity is subject to 3 import regulations or restrictions; 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
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
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
AHKFTA	0%	30/12/2022	123/2022/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
RCEP-A	0%	30/12/2022	129/2022/NĐ-CP
RCEP-B	0%	30/12/2022	129/2022/NĐ-CP
RCEP-C	0%	30/12/2022	129/2022/NĐ-CP
RCEP-D	0%	30/12/2022	129/2022/NĐ-CP
RCEP-E	0%	30/12/2022	129/2022/NĐ-CP
RCEP-F	0%	30/12/2022	129/2022/NĐ-CP
AKFTA	0(-PH)	30/12/2022	119/2022/NĐ-CP
VIFTA	2.1%	15/10/2024	131/2024/NĐ-CP

Compliance & Controls

3 import regulations, restrictions, or permit requirements

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

NL làm thuốc XK, NK là dược chất và BTP thuốc

09/2024/TT-BYT-DM7

Regulated

NL làm thuốc XK, NK là dược chất và BTP thuốc

09/2024/TT-BYT-DM7

Regulated

Global Benchmark

→ Heading trade guide → Full compare

HS-6 prefix 3909.40 across other jurisdictions