How to Calculate Duties and Taxes on Imports to Vietnam

Vietnam charges import duty and VAT on express shipments of any value, since the VND 1,000,000 exemption was repealed on 18 February 2025. VAT is 10%, with a temporary 8% for qualifying goods until the end of 2026. Whether a given import gets the 8% depends on the decree, and that window closes on 31 December 2026.

• Valuation basis: Not confirmed
• Tax base: Not confirmed
• VAT standard rate: 10%. 8% is a temporary 2-point cut for qualifying goods and services until the end of 2026, under National Assembly Resolution 204/2025 and Decree 174/2025. Excluded sectors stay at 10%. Whether a specific import qualifies depends on the decree.
• Reduced rates: 8%, 5%

Not confirmed

• valuationBasis and taxBase: null. Circular 39/2015 as amended could not be read.
• The 5% rate and the 10% standard rate were read only as background on the Government portal and the 8% stories. The VAT Law text was not read. Treat 5% with care.
• Resolution 204/2025 and Decree 174/2025 end dates read as excerpts from the Government policy portal. No resolution extending the cut past 2026 was found.

Decision 01/2025/QD-TTg ended the exemption, and the government said it was to widen the tax base and level the field with domestic goods. Customs procedures for express delivery sit in Circular 191/2015/TT-BTC, as amended by Circular 29/2025/TT-BTC of 26 May 2025.

The 2-point VAT cut comes from National Assembly Resolution 204/2025 and Decree 174/2025. Excluded sectors stay at 10%: telecoms, finance, banking, securities, insurance, real estate, metal products, mining products other than coal, and excise goods other than petrol. We read the 5% rate only as background, so don't rely on it without checking the VAT law.

We found no 2027 extension. If you're pricing shipments for January 2027, use 10%, unless a new resolution appears. Vietnam Customs and the Ministry of Finance are the authorities.

We couldn't confirm the valuation basis or the VAT base from Circular 39/2015 as amended. Our sums therefore assume duty on the customs value including freight and insurance, and VAT on value plus duty. This is an assumption. Have your carrier or broker confirm before quoting.

1. Work out the customs value in dong, on the assumption above.
2. Find the tariff rate with the HS code classifier and check trade agreements for a preference.
3. Calculate duty on the value. There's no low-value band.
4. Check whether the goods qualify for 8% under Decree 174/2025. If not, use 10%.
5. Add VAT to the duty.

Bluetooth earphones by express, assumed 20% duty.

The same earphones after 31 December 2026, or if excluded from the cut.

The cut is worth VND 21,600 here.

• Quoting the VND 1,000,000 exemption: it ended for express shipments on 18 February 2025.
• Applying 8% to everything: excluded sectors stay at 10%.
• Pricing Q1 2027 at 8%: the current cut ends with 2026.

The Law on E-commerce took effect on 1 July 2026 and requires platforms to itemise product value, taxes, shipping and fees. We didn't find text that says how it affects import duty or VAT on cross-border parcels.

The 31 December 2026 end date is in Resolution 204/2025 and Decree 174/2025, as published on the Government's policy portal. Treat every figure on this page as guidance, not tax or customs advice.