WCO classification path
- Chapter96Miscellaneous manufactured articles
- Heading9614Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
- Subheading961400SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF
- National96140010- Roughly shaped blocks of wood or root for the manufacture of pipes
96140010
"- Roughly shaped blocks of wood or root for the manufacture of pipes"
HS code 96140010 (Chapter 96 "Miscellaneous manufactured articles"; Heading 9614 "Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks"; Subheading 961400 "SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF") under the Vietnam tariff schedule classifies "- Roughly shaped blocks of wood or root for the manufacture of pipes". Vietnam customs apply MFN rate of 37.5, Preferential rate 25. Statutory unit of measure: unit. This commodity is subject to 2 import regulations or restrictions; see compliance section below. 22 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
MFN 税率 MFN rate | 37.5 |
优惠税率 Preferential rate | 25 |
增值税 VAT | 8/10 |
FTA Preferential Rates
22 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ACFTA | 0% |
| 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% |
| AHKFTA | 5% |
| VIFTA | 14.3% |
| RCEP-A | 12,5 |
| RCEP-B | 12,5 |
| RCEP-C | 12,5 |
| RCEP-D | 13,6 |
| RCEP-E | 12,5 |
| RCEP-F | 12,5 |
Compliance & Controls
2 import regulations, restrictions, or permit requirements
Hàng tiêu dùng QSD cấp NK
HH tạm ngừng KD TNTX CK
Global Benchmark
HS-6 prefix 9614.00 across other jurisdictions