39202091

ACTIVE

"- - - Plates and sheets"

HS code 39202091 (Chapter 39 "Plastics and articles thereof"; Heading 3920 "Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials"; Subheading 392020 "Of polymers of propylene") under the Vietnam tariff schedule classifies "- - - Plates and sheets". Vietnam customs apply MFN rate of 9, Preferential rate 6. Statutory unit of measure: kg/m2/unit. 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	9	Official tariff schedule
优惠税率 Preferential rate	6	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
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
VIFTA	0%	15/10/2024	131/2024/NĐ-CP
ACFTA	0 (-ID, MM, PH)	30/12/2022	118/2022/NĐ-CP
AIFTA	*	30/12/2022	122/2022/NĐ-CP
VKFTA	0/0/5	30/12/2022	125/2022/NĐ-CP
AHKFTA	6%	30/12/2022	123/2022/NĐ-CP
RCEP-A	4%	30/12/2022	129/2022/NĐ-CP
RCEP-B	4%	30/12/2022	129/2022/NĐ-CP
RCEP-C	4,5	30/12/2022	129/2022/NĐ-CP
RCEP-D	6%	30/12/2022	129/2022/NĐ-CP
RCEP-E	6%	30/12/2022	129/2022/NĐ-CP
RCEP-F	4%	30/12/2022	129/2022/NĐ-CP

Compliance & Controls

1 import regulation, restriction, or permit requirement

Áp thuế CBPG Plastic và SP Plastic (MA, TH, CN)

2027/QĐ-BCT-2025

Regulated

Global Benchmark

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HS-6 prefix 3920.20 across other jurisdictions