WCO classification path
- Chapter48Paper and paperboard
- Heading4823Other paper, paperboard, cellulose wadding and webs of cellulose fibres,cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres
- Subheading482320Filter paper and paperboard
- National48232010- - In strips, rolls or sheets
48232010
"- - In strips, rolls or sheets"
HS code 48232010 (Chapter 48 "Paper and paperboard"; Heading 4823 "Other paper, paperboard, cellulose wadding and webs of cellulose fibres,cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres"; Subheading 482320 "Filter paper and paperboard") under the Vietnam tariff schedule classifies "- - In strips, rolls or sheets". Vietnam customs apply MFN rate of 7.5, Preferential rate 5. Statutory unit of measure: kg/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 |
|---|---|
MFN 税率 MFN rate | 7.5 |
优惠税率 Preferential rate | 5 |
增值税 VAT | 8/10 |
FTA Preferential Rates
22 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AKFTA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| EVFTA | 0% |
| UKVFTA | 0% |
| VN-LAO | 0% |
| ACFTA | 0 (-CN) |
| AHKFTA | * |
| VIFTA | 2.9% |
| RCEP-A | 3,3 |
| RCEP-B | 3,3 |
| RCEP-C | * |
| RCEP-D | 3,4 |
| RCEP-E | 3,3 |
| RCEP-F | 3,3 |
Compliance & Controls
1 import regulation, restriction, or permit requirement
HH tạm ngừng KD TNTX CK
Global Benchmark
→ China export · Full 13-country compareHS-6 prefix 4823.20 across other jurisdictions