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Borderless OS — Vietnam (Vietnam Customs — VNACCS/VCIS, 8% Stimulus VAT & China+1 Hub) Customs Hub
Reviewed & Verified by: Borderless OS Global Customs & Statutory Review Board
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Vietnam (Vietnam Customs — VNACCS/VCIS, 8% Stimulus VAT & China+1 Hub) — 7-Page Customs Intelligence Hub

NIGHTLY AUDIT PASSED

Authority: General Department of Vietnam Customs (GDVC) — VNACCS / VCIS Portal • Reviewed by: Borderless OS Global Customs & Statutory Review Board

Last Nightly Audit (Clock #1) 2026-10-15 19:51:03 UTC
Last Rule Delta Build (Clock #2) 2026-10-15 00:18:59 UTC
Build ID BOS-20261015-50NATIONS
De Minimis Threshold
1,000,000 VND
Primary Import VAT / GST
8.0% (VND)
Valuation Basis
CIF
Official Declaration
GDVC VNACCS Electronic Import Declaration (To Khai Hai Quan — IDA/IDC)
Executive Statutory Summary • Verified by Borderless OS Global Customs & Statutory Review Board

[Quick Summary — Vietnam (Vietnam Customs — VNACCS/VCIS, 8% Stimulus VAT & China+1 Hub) Customs & Border Blueprint] Shipping commercial goods into Vietnam (Vietnam Customs — VNACCS/VCIS, 8% Stimulus VAT & China+1 Hub) is regulated by General Department of Vietnam Customs (GDVC) — VNACCS / VCIS Portal via TỜ KHAI HÀNG HÓA NHẬP KHẨU (HQ/2015/NK). Valuation Basis: CIF (Cost, Insurance, and Freight to First Vietnamese Port — Law on Customs No. 54/2014/QH13). Standard Import Tax: 8.0% (VND). De Minimis Rule: 1,000,000 VND (Decree 134/2016/ND-CP Art. 29 (Express Courier Exemption <= 1,000,000 VND)) — Express shipments valued <= 1,000,000 VND (~$40 USD) are exempt from import duty. For commercial manufacturing and supply chain cargo, Vietnam offers 0% duty + 0% VAT deferral for Export Processing Enterprises (EPEs) and applies an 8% Reduced Stimulus VAT (instead of 10%) on qualifying goods!

📊 Key Statutory Facts at a Glance — Vietnam (Vietnam Customs — VNACCS/VCIS, 8% Stimulus VAT & China+1 Hub) (VN) • Audited 2026-10-15 19:51:03 UTC
Competent Customs Authority General Department of Vietnam Customs (GDVC) — VNACCS / VCIS Portal
Official Import Declaration Form TỜ KHAI HÀNG HÓA NHẬP KHẨU (HQ/2015/NK) — TỜ KHAI HÀNG HÓA NHẬP KHẨU — VIETNAM IMPORT CUSTOMS DECLARATION (VNACCS)
Customs Valuation Basis CIF (Cost, Insurance, and Freight to First Vietnamese Port — Law on Customs No. 54/2014/QH13)
De Minimis Duty-Free Threshold 1,000,000 VND (Decree 134/2016/ND-CP Art. 29 (Express Courier Exemption <= 1,000,000 VND))
Primary Import VAT / GST & FX 8.0% (VND) • FX Authority: State Bank of Vietnam / GDVC Rate
Outbound Export Filing Mandate Vietnam Outbound Export Mandate: GDVC VNACCS EDA/EDC Export Declaration
⚡ Active Executive Tariffs, Chapter 99 Surtaxes & Effective Dates Affecting Vietnam (Vietnam Customs — VNACCS/VCIS, 8% Stimulus VAT & China+1 Hub) (Ledger curated 2025-04-05)
Effective Date Tariff / Legal Code Executive Order / Measure Statutory Rule & Exemptions
2025-03-129903.80.01 / 9903.85.01U.S. Section 232 Global Steel & Aluminum 25% Tariff (All Country Quotas/Exemptions Terminated)Restores a uniform 25% global Section 232 tariff on both Steel (Ch. 72–73) and Aluminum (Ch. 76, raised from 10% to 25%) and derivatives from all countries, terminating prior country exemptions and tariff-rate quotas.
2025-04-039903.94.01U.S. Section 232 Global Passenger Vehicles & Light Trucks 25% TariffAssesses a 25% Section 232 national-security tariff on imported automobiles and specified automotive parts (with USMCA U.S.-content deduction mechanisms and classic >=25-year exemptions under Chapter 99).
2025-04-059903.01.25 (Universal Baseline) / 9903.01.28 (US Content / Annex II Exempt)U.S. IEEPA Universal Baseline (10%) & Country-Specific Reciprocal Tariff ScheduleEstablishes a 10% universal baseline IEEPA duty (HTS 9903.01.25) on global imports into the United States effective April 5, 2025, with statutory exemptions for Annex II critical goods (pharmaceuticals, semiconductors, critical minerals, energy), Section 232 covered articles (which do not double-stack), U.S. content >=20% (9903.01.34), and Chapter 98 entries.
2024-12-20Decreto TIGIE Apr 2024 / Dec 2024 (5%–50% Temporary MFN Tariffs)Mexico Presidential Decree Temporary Tariffs (15%–50% on Non-FTA Steel, Textiles & Apparel)Raises Mexican TIGIE import tariffs to 15%–50% on 544 tariff lines (steel, aluminum, textiles, apparel, footwear, furniture) from countries without a Mexican FTA (exempt for USMCA, EU-Mexico TLCUEM, EFTA-Mexico, and CPTPP origins).
📖 View Frequently Asked Customs Questions (3 Q&As)

Q: What is the customs de minimis threshold and valuation basis for importing into Vietnam (Vietnam Customs — VNACCS/VCIS, 8% Stimulus VAT & China+1 Hub)?

Verified Statutory Answer: Vietnam (Vietnam Customs — VNACCS/VCIS, 8% Stimulus VAT & China+1 Hub) assesses customs duties and import taxes using CIF (Cost, Insurance, and Freight to First Vietnamese Port — Law on Customs No. 54/2014/QH13). The statutory de minimis threshold is 1,000,000 VND under Decree 134/2016/ND-CP Art. 29 (Express Courier Exemption <= 1,000,000 VND). Express shipments valued <= 1,000,000 VND (~$40 USD) are exempt from import duty. For commercial manufacturing and supply chain cargo, Vietnam offers 0% duty + 0% VAT deferral for Export Processing Enterprises (EPEs) and applies an 8% Reduced Stimulus VAT (instead of 10%) on qualifying goods!

Q: What are the standard import VAT/GST rates and cash-flow deferral schemes in Vietnam (Vietnam Customs — VNACCS/VCIS, 8% Stimulus VAT & China+1 Hub)?

Verified Statutory Answer: Vietnam Import Value-Added Tax (8.0% Reduced Stimulus VAT vs. 10.0% Standard VAT) (8.0% under Law on VAT & National Assembly VAT Reduction Resolutions (2% VAT Cut from 10% to 8%)): Export Processing Enterprises (EPEs — Doanh nghiep che xuat) and bonded manufacturing inputs (Type E11/E31 declarations) are 100% exempt from both Import Duty and Import VAT at the border!

Q: Which Partner Government Agencies (PGAs) and product certifications are required at the border in Vietnam (Vietnam Customs — VNACCS/VCIS, 8% Stimulus VAT & China+1 Hub)?

Verified Statutory Answer: Shipments entering Vietnam (Vietnam Customs — VNACCS/VCIS, 8% Stimulus VAT & China+1 Hub) are screened by General Department of Vietnam Customs (GDVC) — VNACCS / VCIS Portal alongside partner agencies including MIC (Ministry of Information and Communications — CR Mark RF/EMC), MOST (Ministry of Science and Technology — Quality Inspection), MARD / NAFIQAD (Fisheries & Plant Quarantine). Declarations are filed electronically via GDVC VNACCS Electronic Import Declaration (To Khai Hai Quan — IDA/IDC).

1. Statutory Border Taxes, VAT/GST Deferral & Special Rules

Vietnam Import Value-Added Tax (8.0% Reduced Stimulus VAT vs. 10.0% Standard VAT) 8.0%
Law on VAT & National Assembly VAT Reduction Resolutions (2% VAT Cut from 10% to 8%) • Effective: 2024-01-01 → OPEN

💡 Statutory Deferral / Exemption Rule: Export Processing Enterprises (EPEs — Doanh nghiep che xuat) and bonded manufacturing inputs (Type E11/E31 declarations) are 100% exempt from both Import Duty and Import VAT at the border!

2. Verified Tariff Scenario, Partner Agencies (PGAs) & Duty-Saving Strategies

HS 8518.22.90 Electronics, Manufacturing Sub-Assemblies & Seafood Entering Vietnam (VNACCS)
0%–15% MFN (0% for Export Processing Enterprises [EPE] / Type E31 Manufacturing Inputs)
🛡️ Triggered Partner Government Agencies (PGAs): MIC (Ministry of Information and Communications — CR Mark RF/EMC), MOST (Ministry of Science and Technology — Quality Inspection), MARD / NAFIQAD (Fisheries & Plant Quarantine)
❓ Active Compliance Interrogation Gate
Is the shipment imported under an EPE / Export Manufacturing Customs Regime (Code E11/E31) or eligible for the 8% Reduced VAT Schedule?
Declaring VNACCS Regime Code E31/E11 eliminates 100% of import duties and VAT for goods processed for export, while standard commercial imports qualify for the 8% VAT rate (saving 2% over the 10% rate).
💰 Verified Duty & Cash-Flow Savings
VNACCS Export Processing (EPE / Code E31) 0% Duty & 0% VAT Exemption: Eliminates all border duties and VAT on components, fabrics, and machinery imported into Vietnam for assembly and export.
8% Reduced VAT Resolution (vs. 10% Standard Rate): Saves 2% upfront border VAT on qualifying commercial imports.

3. Date-Tracked Regulatory Changelog (Bi-Temporal Diff Log)

VN Statutory Schedule & Single-Window Verification (Vietnam Import Value-Added Tax (8.0% Reduced Stimulus VAT vs. 10.0% Standard VAT)) Effective: 2024-01-01 → OPEN (Verified: 2026-10-15 00:22:33 UTC)
Prior Rule: Prior manual tariff & paper declaration baseline for Vietnam (Vietnam Customs — VNACCS/VCIS, 8% Stimulus VAT & China+1 Hub)
Updated Rule: Verified 8.0% statutory rate & electronic single-window rules (Export Processing Enterprises (EPEs — Doanh nghiep che xuat) and bonded manufacturing inputs (Type E11/E31 declarations) are 100% exempt from both Import Duty and Import VAT at the border!)
Shipper Impact: Locked into deterministic calculator with SHA-256 verification receipt (Law on VAT & National Assembly VAT Reduction Resolutions (2% VAT Cut from 10% to 8%))

4. Co-Cited Sovereign Government API & XML Feeds (`isBasedOn` Provenance)

Feed ID Official System / Feed Authority Statutory Citation Link
VN-L1Vietnam Export and Import Classification Nomenclature (AHTN 8-Digit Schedule)Ministry of Finance / GDVCDecree 26/2023/ND-CPOfficial Feed →
VN-L2VNACCS / VCIS (Vietnam Automated Cargo Clearance System) & National Single WindowGeneral Department of Vietnam Customs (GDVC)Law on Customs No. 54/2014/QH13Official Feed →
VN-L3MIC CR Mark (RF/Telecom Type Approval) & MOST Group 2 Quality InspectionMIC / MOSTCircular 04/2023/TT-BTTTTOfficial Feed →
VN-L4MARD / NAFIQAD Fishery, Meat & Phytosanitary Import QuarantineMinistry of Agriculture and Rural Development (MARD)Law on Veterinary Medicine & Plant ProtectionOfficial Feed →