HS 1004Agriculture · Vietnam

Oats - HS 1004 classification, duty and landed cost - Import into Vietnam

Duty and tax snapshot for importing agriculture (HS 1004) into Vietnam. Typical MFN duty ~0%, VAT 10% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

VAT

10%

Total taxes / CIF

10.0%

Worked landed-cost example

USD 60,000 FOB parcel of agriculture (HS 1004) shipped to Vietnam.

FOB valueUSD 60,000

Origin chargesUSD 900

FreightUSD 4,800

InsuranceUSD 300

CIFUSD 66,000

Import duty @ 0%USD 0

VAT @ 10%USD 6,600

Destination inlandUSD 1,200

Landed cost ≈ USD 73,800

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
1004.90	Oats, other than seed
1008.90	Other cereals, other than seed

Vietnam duty regime

MFN tariffs published by the Ministry of Finance. Preferential rates under CPTPP, EVFTA (EU-Vietnam), UKVFTA, RCEP, ATIGA (ASEAN), ASEAN-China, ASEAN-Korea, ASEAN-India, Vietnam-Korea and Vietnam-EAEU. Special Consumption Tax (SCT) applies to autos, alcohol, tobacco, air conditioners.

Customs notes

· Vietnam uses the AHTN 8-digit code, aligned to WCO HS at 6 digits (same as other ASEAN members).
· VNACCS/VCIS is the national customs single window, operational since 2014 (based on Japan's NACCS).
· Customs value = CIF (transaction value). Duty applied first, then SCT (if applicable), then 10% VAT on the combined base.
· For CPTPP / EVFTA / RCEP preferential origin, self-certification (importer knowledge or exporter declaration) is available - traditional C/O Form D/E/EUR.1 also accepted.

Frequently asked questions

What is the typical import duty on agriculture (HS 1004) into Vietnam?

Vietnam applies an MFN duty of about 0% on HS chapter 1004 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (MFN tariffs published by the Ministry of Finance) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of agriculture in Vietnam?

Vietnam charges VAT at 10% on the CIF value plus duty. 10% VAT on CIF + duty + SCT (if any)

What is the landed cost of a USD 60,000 FOB shipment of agriculture into Vietnam?

On a USD 60,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 66,000. Applying 0% duty and 10% VAT brings total taxes to about USD 6,600 (~10.0% of CIF). Landed at buyer's warehouse ≈ USD 73,800.

Which HS code should I use for agriculture in Vietnam?

Start with the 6-digit international HS heading - for example 1004.90 (Oats, other than seed). Vietnam customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping agriculture to Vietnam?

Most importers into Vietnam prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Vietnam customs need to clear HS 1004?

Vietnam uses the AHTN 8-digit code, aligned to WCO HS at 6 digits (same as other ASEAN members). Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.