WCO classification path
- Chapter39Plastics and articles thereof
- Heading3923Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
- Subheading392321Of polymers of ethylene
- National39232191- - - - Aseptic bags not reinforced with aluminium foil (other than retort pouches), of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland
39232191
"- - - - Aseptic bags not reinforced with aluminium foil (other than retort pouches), of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland"
HS code 39232191 (Chapter 39 "Plastics and articles thereof"; Heading 3923 "Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics"; Subheading 392321 "Of polymers of ethylene") under the Vietnam tariff schedule classifies "- - - - Aseptic bags not reinforced with aluminium foil (other than retort pouches), of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland". Vietnam customs apply MFN rate of 22.5, Preferential rate 15. Statutory unit of measure: kg/unit. 22 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
MFN 税率 MFN rate | 22.5 |
优惠税率 Preferential rate | 15 |
增值税 VAT | 8/10 |
环境保护税 Environmental tax | MT |
FTA Preferential Rates
22 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| EVFTA | 0% |
| UKVFTA | 0% |
| VN-LAO | 0% |
| VIFTA | 0% |
| RCEP-A | 0% |
| RCEP-B | 0% |
| RCEP-C | 0% |
| RCEP-D | 0% |
| RCEP-E | 0% |
| RCEP-F | 0% |
| ACFTA | 0 (-KH, ID, MM, PH) |
| AKFTA | 0(-KH, ID) |
| AHKFTA | 3% |
Global Benchmark
HS-6 prefix 3923.21 across other jurisdictions