WCO classification path
- Chapter89Ships, boats
- Heading8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products
- Subheading890200Fishing vessels
- National89020042- - Of a gross tonnage exceeding 26 but less than 40
89020042
"- - Of a gross tonnage exceeding 26 but less than 40"
HS code 89020042 (Chapter 89 "Ships, boats"; Heading 8902 "Fishing vessels; factory ships and other vessels for processing or preserving fishery products"; Subheading 890200 "Fishing vessels") under the Vietnam tariff schedule classifies "- - Of a gross tonnage exceeding 26 but less than 40". Vietnam customs apply MFN rate of 15, Preferential rate 10. Statutory unit of measure: unit. 22 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
MFN 税率 MFN rate | 15 |
优惠税率 Preferential rate | 10 |
增值税 VAT | 8/10 |
FTA Preferential Rates
22 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ACFTA | 0% |
| ATIGA | 0% |
| CPTPP | 0% |
| VN-LAO | 0% |
| AJCEP | * |
| VJEPA | * |
| AKFTA | 5% |
| AANZFTA | 10% |
| AIFTA | * |
| VKFTA | 5% |
| VCFTA | * |
| VN-EAEU | * |
| AHKFTA | * |
| EVFTA | 3,6 |
| UKVFTA | 3,6 |
| VIFTA | * |
| RCEP-A | 6,7 |
| RCEP-B | 6,7 |
| RCEP-C | 7,5 |
| RCEP-D | * |
| RCEP-E | * |
| RCEP-F | 6,7 |
Global Benchmark
HS-6 prefix 8902.00 across other jurisdictions