HS 61 & 62Consumer goods · Vietnam

HS Code for Textiles & Apparel - Import into Vietnam

Duty and tax snapshot for importing consumer goods (HS 61 & 62) into Vietnam. Typical MFN duty ~12%, VAT 10% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

12%

VAT

10%

Total taxes / CIF

23.2%

Worked landed-cost example

USD 30,000 FOB parcel of consumer goods (HS 61 & 62) shipped to Vietnam.

FOB valueUSD 30,000

Origin chargesUSD 450

FreightUSD 2,400

InsuranceUSD 150

CIFUSD 33,000

Import duty @ 12%USD 3,960

VAT @ 10%USD 3,696

Destination inlandUSD 600

Landed cost ≈ USD 41,256

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

Sample HS codes

Code	Description
6109.10	T-shirts, singlets and other vests, of cotton, knitted
6110.20	Sweaters, pullovers, cardigans - cotton, knitted
6203.42	Men's trousers and shorts of cotton (not knitted)
6204.62	Women's trousers and shorts of cotton (not knitted)
6205.20	Men's shirts of cotton
6404.11	Sports footwear with textile uppers

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 consumer goods (HS 61 & 62) into Vietnam?

Vietnam applies an MFN duty of about 12% on HS chapter 61 & 62 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 consumer goods 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 30,000 FOB shipment of consumer goods into Vietnam?

On a USD 30,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 33,000. Applying 12% duty and 10% VAT brings total taxes to about USD 7,656 (~23.2% of CIF). Landed at buyer's warehouse ≈ USD 41,256.

Which HS code should I use for consumer goods in Vietnam?

Start with the 6-digit international HS heading - for example 6109.10 (T-shirts, singlets and other vests, of cotton, knitted). 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 consumer goods 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 61 & 62?

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.