Vietnam Landed-Cost & Import-Duty Calculator

Estimate what imported goods actually cost to land in Vietnam: import duty on the CIF value, plus 10% VAT on top. Since 18 February 2025 every express parcel pays VAT; parcels worth VND 1,000,000 (~US$40) or less are still exempt from import duty.

HS-code specific. An FTA (CPTPP, EVFTA, RCEP, ATIGA) with a valid C/O can cut this, often to 0%. Express parcels worth VND 1,000,000 or less: set 0% (VAT still applies).
Standard 10%; a few categories are 5% or 8%.
Enter all values in one currency; results use the same.

Estimated landed cost

USD 151.80
CIF value (goods + shipping)USD 115.00
Import dutyUSD 23.00
VAT (on CIF + duty)USD 13.80
Total taxUSD 36.80
Total landed costUSD 151.80
Effective tax on CIF32.00%

Taxes add 32% to the CIF value: USD 115.00 of goods and freight lands at USD 151.80.

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Estimate only, not tax advice. Duty is HS-code specific; some goods also carry Special Consumption Tax (e.g. alcohol, tobacco, cars) or environmental tax. Confirm your exact HS code and any FTA eligibility before pricing.

How landed cost is calculated

Vietnam taxes imports on the CIF value (cost + insurance + freight):

  1. CIF = goods value + international shipping + insurance
  2. Import duty = CIF × duty rate (0–30%+ by HS code; 0% is common under an FTA with a valid Certificate of Origin)
  3. VAT = (CIF + import duty) × 10%
  4. Total landed cost = CIF + import duty + VAT (+ any special consumption tax)

Small parcels now pay VAT. Decision 01/2025/QD-TTg removed the VAT exemption for express-delivered imports worth VND 1,000,000 or less, effective 18 February 2025. Those parcels keep their import-duty exemption (Decree 134/2016, as amended by Decree 18/2021) — for now: a 2026 draft decree would cut that threshold to about VND 100,000. Track it on the regulation tracker. Separately, from 1 July 2025 e-commerce platforms with a payment function withhold tax per order. See the cross-border e-commerce guide.

Related

Frequently asked questions

How is import duty calculated in Vietnam?

Import duty is charged on the CIF value (goods + international shipping + insurance): duty = CIF × the duty rate for your HS code. Then 10% VAT is applied to CIF + duty. Total landed cost = CIF + duty + VAT, plus any special consumption tax.

Is there a tax-free (de minimis) threshold for imports into Vietnam?

Only partly. Since 18 February 2025 every express parcel pays import VAT — the VAT exemption for parcels worth VND 1,000,000 (~US$40) or less was removed by Decision 01/2025/QĐ-TTg. Those small parcels are still exempt from import duty under Decree 134/2016 (as amended by Decree 18/2021); parcels above VND 1,000,000 pay duty on their full value. A draft decree under consultation in 2026 would cut the duty exemption to about VND 100,000.

What is the VAT rate on imported goods in Vietnam?

The standard VAT rate is 10%, applied to the CIF value plus import duty — not to the goods value alone. A few goods fall under reduced or special rates.

Can a free trade agreement reduce my import duty?

Yes. Under an FTA such as ATIGA, EVFTA, CPTPP or RCEP the duty rate can drop — often to 0% — if you have a valid Certificate of Origin for the goods. Without it, the standard MFN rate applies.