HS 3901Plastics & Rubber · Vietnam

LLDPE (Linear Low-Density PE) - HS 3901 classification, duty and landed cost - Import into Vietnam

Duty and tax snapshot for importing plastics & rubber (HS 3901) into Vietnam. Typical MFN duty ~6%, 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

16.6%

Worked landed-cost example

USD 45,000 FOB parcel of plastics & rubber (HS 3901) shipped to Vietnam.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Import duty @ 6%USD 2,970

VAT @ 10%USD 5,247

Destination inlandUSD 900

Landed cost ≈ USD 58,617

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

Sample HS codes

Code	Description
3901.10	Polyethylene, linear, low-density
3901.90	Polymers of ethylene, other

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 plastics & rubber (HS 3901) into Vietnam?

Vietnam applies an MFN duty of about 6% on HS chapter 3901 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 plastics & rubber 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 45,000 FOB shipment of plastics & rubber into Vietnam?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 10% VAT brings total taxes to about USD 8,217 (~16.6% of CIF). Landed at buyer's warehouse ≈ USD 58,617.

Which HS code should I use for plastics & rubber in Vietnam?

Start with the 6-digit international HS heading - for example 3901.10 (Polyethylene, linear, low-density). 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 plastics & rubber 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 3901?

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.