WCO classification path

  1. Chapter85Electrical machinery; electronics
  2. Heading8523Discs, 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
  3. Subheading852349Optical media
  4. National85234915- - - - Other, containing cinematographic movies other than newsreels, travelogues, technical, scientific movies, and other documentary movies

85234915

"- - - - Other, containing cinematographic movies other than newsreels, travelogues, technical, scientific movies, and other documentary movies"

HS code 85234915 (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 852349 "Optical media") under the Vietnam tariff schedule classifies "- - - - Other, containing cinematographic movies other than newsreels, travelogues, technical, scientific movies, and other documentary movies". Vietnam customs apply MFN rate of 22.5, Preferential rate 15. Statutory unit of measure: unit. 23 free trade agreement preferential rates are available for this code.

Tariff Schedule

ClassificationRate
MFN 税率
MFN rate
22.5
优惠税率
Preferential rate
15
增值税
VAT
8/10

FTA Preferential Rates

23 agreements available · certificate of origin required

AgreementRate
ACFTA0%
ATIGA0%
AJCEP0%
VJEPA0%
AANZFTA0%
VKFTA0%
VCFTA0%
VN-EAEU0%
CPTPP0%
VNCU0%
EVFTA0%
UKVFTA0%
VN-LAO0%
AKFTA0(-LA)
AIFTA5%
AHKFTA3%
VIFTA8.6%
RCEP-A7,5
RCEP-B7,5
RCEP-C7,5
RCEP-D8,2
RCEP-E7,5
RCEP-F7,5

HS-6 prefix 8523.49 across other jurisdictions

85234915 · - - - - Other, containing cinematographic movies other than · Vietnam · Treayo