85232190

ACTIVE

"- - - Other"

HS code 85232190 (Chapter 85 "Electrical machinery; electronics"; Heading 8523 "Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37"; Subheading 852321 "Cards incorporating a magnetic stripe") under the Vietnam tariff schedule classifies "- - - Other". Vietnam customs apply MFN rate of 30, Preferential rate 20. Statutory unit of measure: unit. 22 free trade agreement preferential rates are available for this code.

Tariff Schedule

Classification	Rate	Legal
MFN 税率 MFN rate	30	Official tariff schedule
优惠税率 Preferential rate	20	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
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
AKFTA	0(-LA)	30/12/2022	119/2022/NĐ-CP
AIFTA	5%	30/12/2022	122/2022/NĐ-CP
AHKFTA	20%	30/12/2022	123/2022/NĐ-CP
VIFTA	11.4%	15/10/2024	131/2024/NĐ-CP
RCEP-A	13,3	30/12/2022	129/2022/NĐ-CP
RCEP-B	13,3	30/12/2022	129/2022/NĐ-CP
RCEP-C	20%	30/12/2022	129/2022/NĐ-CP
RCEP-D	20%	30/12/2022	129/2022/NĐ-CP
RCEP-E	20%	30/12/2022	129/2022/NĐ-CP
RCEP-F	13,3	30/12/2022	129/2022/NĐ-CP

Global Benchmark

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HS-6 prefix 8523.21 across other jurisdictions

5%From 1 July 2018:3.75%From 1 July 2019:Free