How does Vietnam calculate import duty?

Import duty is charged on the CIF value (cost, insurance and freight). The duty rate depends on the goods' HS code and whether a free-trade agreement applies — preferential rates can be much lower than the standard MFN rate. Duty is the first tax in the cascade.

What taxes apply after import duty?

If the goods are subject to special consumption tax (excise) — alcohol, tobacco, cars and a few luxury items — that is charged on the CIF value plus duty. Then VAT (usually 10%) is charged on CIF plus duty plus any excise. The taxes cascade in that order.

What is the VAT rate on imports in Vietnam?

Most imports carry 10% VAT, charged on the dutiable value plus import duty plus any special consumption tax. Some goods attract a reduced 5% rate or are exempt. VAT paid on imports is generally creditable for VAT-registered businesses.

How do free-trade agreements affect duty?

Vietnam is party to agreements such as ATIGA, CPTPP, EVFTA and RCEP. Goods that qualify with a valid certificate of origin can receive a reduced or zero preferential duty rate, dramatically lowering the landed cost. Enter the preferential rate if you qualify.

Does this calculator store my data?

No. All figures are computed locally in your browser and nothing is uploaded, so your details stay private.

Vietnam Import Duty & Customs Calculator

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This Vietnam import duty and customs calculator estimates the total landed cost of imported goods, including import duty, any special consumption tax (excise), and VAT, applied in the cascading order Vietnamese customs uses.

How it works

Vietnam bases its import taxes on the CIF value (goods + international freight + insurance), then layers taxes in order:

Import duty = CIF x duty rate. The rate depends on the HS code and any free-trade agreement.
Special consumption tax (SCT / excise) = (CIF + duty) x SCT rate. Applies only to alcohol, tobacco, cars and certain luxury goods.
VAT = (CIF + duty + SCT) x VAT rate, usually 10%.

The total landed cost is CIF + duty + SCT + VAT.

Example

Import goods worth USD 1,000 with USD 200 freight and USD 50 insurance, at 10% duty, no excise, and 10% VAT. CIF is 1,250. Duty is 125. VAT base is 1,375, so VAT is 137.50. Total landed cost is 1,250 + 125 + 137.50 = USD 1,512.50.

Notes

This is an estimate. Your duty rate depends on the precise HS code and origin; a valid certificate of origin under ATIGA, CPTPP, EVFTA or RCEP can cut the rate sharply. Special consumption tax applies only to specific categories. VAT on imports is creditable for VAT-registered businesses. Always confirm rates with a licensed customs broker before importing.