How to Import Apparel into Vietnam (2026) — Duty, QCVN 01:2017 & Labeling
Apparel is lighter-regulated than beauty or supplements in Vietnam — there's no per-SKU registration — but it has its own gate: the QCVN 01:2017 textile conformity declaration, plus import duty, labeling, and a used-clothing import ban. This guide walks the process: HS classification, duty and FTA preferential rates, the formaldehyde/azo-amine conformity declaration, and Vietnamese labeling. Figures as of 2026-10-11; not legal advice — confirm your HS code and current requirements with a Vietnamese customs/regulatory advisor.
Step-by-step
- 1
Confirm the goods are new and classify the HS code
New apparel (Chapters 61 knitted / 62 non-knitted) imports as normal goods. Used clothing is banned from import into Vietnam. Classify the HS code from the actual product — it sets your duty rate and whether the QCVN 01:2017 textile regulation applies (Appendix I of the standard).
- 2
Handle import licensing and customs documents
Commercial quantities need Ministry of Industry and Trade (MOIT) import handling, plus the standard customs set: commercial invoice, packing list, bill of lading/air waybill, and — to claim preferential duty — a Certificate of Origin (Form for ASEAN/RCEP or EUR.1 for EVFTA).
- 3
Work out your duty and VAT
Apparel import duty is commonly 12–20% at the MFN rate (higher for some HS codes), but drops to 0–5% under RCEP or the EU–Vietnam FTA if you have a valid Certificate of Origin. Add VAT (currently 8% through end-2026 for many goods) on the CIF-plus-duty value. Since Feb 2025 even small express parcels pay VAT; only parcels worth VND 1,000,000 or less stay duty-free.
- 4
Test for formaldehyde and azo amines (or use an eco-label)
Under QCVN 01:2017/BCT (Circular 21/2017), textile products in the standard's scope must meet formaldehyde limits. The pre-amendment QCVN 01:2017 values are 30 mg/kg for products for children under 3, 75 mg/kg for skin-contact items and 300 mg/kg for non-contact items, and ≤30 mg/kg for each listed aromatic amine; accounts conflict on whether Amendment 01:2026 changed them, so confirm the current limits before testing. Test at a registered lab (TCVN/ISO methods), or rely on an accepted eco-label (e.g. OEKO-TEX) which exempts sampling.
- 5
File the declaration of conformity and affix the CR mark
Register a declaration of conformity with the provincial Department of Industry and Trade (self-assessment or third-party certification), then affix the CR conformity mark. This must be done before the product is sold on the Vietnamese market — note it is NOT required at the moment of customs clearance, but before market sale.
- 6
Apply a compliant Vietnamese label and sell
Every imported garment needs a Vietnamese label with product name, fiber/material content, care instructions, country of origin, and the importer's name and address. With the declaration of conformity registered and the label applied, the product can be traded on the Vietnamese market.
QCVN 01:2017 limits
| Substance / product group | Maximum limit |
|---|---|
| Formaldehyde — children under 3 | ≤ 30 mg/kg |
| Formaldehyde — direct skin contact | ≤ 75 mg/kg (pre-amendment) |
| Formaldehyde — no direct skin contact | ≤ 300 mg/kg (pre-amendment) |
| Each listed aromatic amine (azo) | ≤ 30 mg/kg (pre-amendment) |
Products carrying an accepted eco-label (e.g. OEKO-TEX Standard 100, EU Ecolabel, GOTS) are exempt from sampling — the eco-label certificate supports the declaration of conformity. Products with HS code 9619 are exempt from the standard. The limits shown predate Amendment 01:2026 (effective 1 July 2026) — see the 2026 changes section below.
What the duty tier does to your landed cost
Duty is charged on the CIF value (goods + freight + insurance to the border), and VAT is then charged on CIF plus duty. The chart and table apply each tier quoted in this guide to a notional 1,000,000₫ of CIF value, so you can see the proportions before you have a quote. They are not a price for your shipment: classification, origin and the VAT treatment for your business decide the real figure.
| Duty tier | Duty | VAT (8%) | Total landed |
|---|---|---|---|
| FTA preferential (0%) | 0₫ | 80,000₫ | 1,080,000₫ |
| FTA preferential (5%) | 50,000₫ | 84,000₫ | 1,134,000₫ |
| MFN low (12%) | 120,000₫ | 89,600₫ | 1,209,600₫ |
| MFN high (20%) | 200,000₫ | 96,000₫ | 1,296,000₫ |
| Some HS codes (32%) | 320,000₫ | 105,600₫ | 1,425,600₫ |
VAT of 8% is the rate quoted in step 3 for many goods through the end of 2026; whether import VAT can be credited depends on your registration, so confirm with an advisor. We could not source reliable per-shipment freight, broker or testing costs: get quotes and run them through the landed-cost calculator.
The whole chain at a glance
-
Classify the HS code; confirm the goods are new
You + brokerChapter 61 (knitted) or 62 (non-knitted). The code sets the duty tier and whether QCVN 01:2017 applies. Used clothing cannot be imported.
Gate: Decide this before you quote a landed cost.
-
Appoint the importer of record
ImporterA Vietnam-registered company with a tax code and customs e-declaration account; it is the name on the label.
Gate: Details must match across invoice, declaration and label.
-
Assemble the customs set
Importer / brokerCommercial invoice, packing list, bill of lading or air waybill, and a Certificate of Origin for any FTA rate.
Gate: Without the Certificate of Origin you pay the MFN rate.
-
Clear customs; pay duty and VAT
ImporterDuty on the CIF value, VAT on CIF plus duty.
Gate: As we understand the pre-amendment procedure, customs does not check the conformity declaration here; confirm the current procedure.
-
Test or use an eco-label
ImporterFormaldehyde and azo-amine limits are met by registered-lab testing or an accepted eco-label such as OEKO-TEX.
Gate: Evidence must exist before you declare.
-
Declare conformity and affix the CR mark
ImporterFile the declaration of conformity with the provincial authority and apply the CR mark.
Gate: Before the first sale on the Vietnamese market.
-
Label in Vietnamese and sell
Importer / 3PLFibre content, care instructions, origin and importer details on every unit.
Gate: Label must be consistent with the declaration.
Process summary from the sources below. Timelines and costs vary by shipment and broker; we have not sourced a reliable figure, so get quotes.
What changed in 2026: QCVN 01:2017 amendment
On 30 June 2026 the Ministry of Industry and Trade signed Circular 37/2026/TT-BCT, adding Amendment 01:2026 to QCVN 01:2017/BCT and two other technical regulations, effective 1 July 2026. Reports agree that it touches procedure — conformity assessment methods, declaration registration, labelling and transport — and that the product scope is now defined by reference to Circular 33/2026/TT-BCT (the list of medium- and high-risk goods under MOIT) rather than by an annex to each regulation. A consolidated text, 63/VBHN-TT-BCT, is dated 7 July 2026.
- Open question — limit values. Accounts conflict: one WTO-draft summary says the limit values are unchanged, another says the formaldehyde and azo-amine limits were adjusted. The limits in the table above are the pre-amendment figures until you confirm the current text.
- Open question — procedure. We could not confirm what changed for the declaration of conformity itself, or the authority's role. Read Amendment 01:2026 in Vietnamese before you file.
Enforcement: what gets inspected
The Ministry reported removing more than 9,000 infringing products and blocking over 2,000 online stores in the first half of 2026, and the E-Commerce Law effective July 2026 tightens oversight of livestream sellers. A conformity gap and a counterfeit listing are different problems, but both end the same way: delisting. Keep the declaration, test report or eco-label certificate, and import documents for every style in one place, because platforms and inspectors ask for them.
Figures from news summaries of the Ministry's results; verify against the Ministry's releases before relying on them.
Shipment readiness checklist
Before you ship
- HS code confirmed; goods are new
- Importer of record appointed and named consistently
- Certificate of Origin obtained if claiming an FTA rate
- Landed cost modelled with duty and VAT
Before first sale
- Test report or accepted eco-label on file
- Conformity declaration filed; CR mark ready
- Current text of Amendment 01:2026 checked
- Vietnamese label applied and matches the declaration
Ongoing
- Documents for every style kept in one place
- Duty and conformity rules re-checked each season
- Marketplace listings monitored for unauthorized sellers
Frequently Asked Questions
What import duty applies to clothing in Vietnam?
Apparel import duty is commonly 12–20% at the MFN (most-favoured-nation) rate, and higher — up to ~32% — for some HS codes, plus VAT. But it drops to 0–5% under RCEP or the EU–Vietnam FTA (EVFTA) if you have a valid Certificate of Origin for an eligible country. Since February 2025 even small cross-border parcels pay VAT (parcels above VND 1,000,000 also pay duty), which is one reason imported fast fashion has become uncompetitive.
What is QCVN 01:2017 and do I need it?
QCVN 01:2017/BCT (issued under Circular 21/2017/TT-BCT, effective 2018) is Vietnam's mandatory technical regulation on formaldehyde and certain azo-derived aromatic amines in textile products. If your product is in Appendix I of the standard (most garments in Chapters 61/62), you must register a declaration of conformity and affix the CR mark before selling on the Vietnamese market. As we understand the pre-amendment procedure, testing isn't checked at customs clearance, but the conformity declaration must be in place before the goods are traded; the formaldehyde and amine limits above are the pre-amendment QCVN 01:2017 values, so confirm them and the current procedure against Amendment 01:2026.
Can I import used or second-hand clothing into Vietnam?
No. Used clothing is on Vietnam's list of goods banned from import (Decree 69/2018). Only new apparel can be imported commercially. This is worth flagging because second-hand/vintage is a large informal category in Vietnam — but it can't be supplied through legal commercial import.
How is importing apparel different from beauty or supplements?
Apparel is lighter-regulated: there's no per-SKU registration like the DAV cosmetic notification or VFA supplement registration. The main product-specific requirement is the QCVN 01:2017 conformity declaration (formaldehyde/azo amines; confirm the limits against Amendment 01:2026), plus MOIT import handling and Vietnamese labeling. The bigger commercial hurdle for fashion isn't compliance — it's the import duty and fierce local competition (see our fashion go/no-go).
Sources
- QCVN 01:2017/BCT / Circular 21/2017/TT-BCT (formaldehyde & aromatic amines in textiles) — MOIT / LuatVietnam
- Vietnam Customs Tariff Schedule (Chapters 61/62); Decree 69/2018 (used-clothing import ban)
- Apparel duty & FTA preferential rates (RCEP, EVFTA) — Asia Pro Distribution; import-procedure practitioners (IFIC, HP Toàn Cầu)
- QCVN 01:2017/BCT Amendment 01:2026: Circular 37/2026/TT-BCT (30 Jun 2026, effective 1 Jul 2026), Circular 33/2026/TT-BCT, consolidated 63/VBHN-TT-BCT — via ChemRadar, ChemLinked and STC summaries; verify against the Vietnamese text
- Counterfeit enforcement (H1 2026): Vietnam News and VietnamPlus reports on Ministry of Industry and Trade results and the E-Commerce Law
- Low-value parcel rules & VAT — our regulation tracker and landed-cost calculator
A sourced reference, not legal or tax advice. Confirm your HS code, duty rate, and current conformity requirements with a qualified Vietnamese customs/regulatory advisor before importing.