Importing from China to Vietnam: Customs, VAT and RCEP in 2026

Vietnam imported 318.1 billion dollars of goods in 2023, of which 288.3 billion excluding agriculture (WTO, World Tariff Profiles 2026, 2023 data). Across all origins, electrical and electronic machinery accounts for 35.5% of non-agricultural import value, ahead of minerals and metals (14.4%), chemicals (12.6%), mechanical machinery and computing (7.3%) and textiles (5.5%), same source. This structure reflects Vietnam's role as a regional assembly hub, where imported components leave again as finished goods bound for the European Union or the United States.

Vietnam shares a land border with the Chinese provinces of Guangxi and Yunnan, with crossings such as Huu Nghi on the Lang Son side or Mong Cai on the Quang Ninh side, opening a road route alongside ocean freight to Hai Phong or Ho Chi Minh City. RCEP reinforces this integration by simplifying rules of origin across a large share of trade with China.

Vietnam has been a member of the World Trade Organization since 2007, with bound coverage of 100% of tariff lines (WTO, World Tariff Profiles 2026, 2025 data). It has also been a member of the Regional Comprehensive Economic Partnership since 2022, alongside China, nine other ASEAN countries, Japan, South Korea, Australia and New Zealand (trade.gov, Vietnam Country Commercial Guide, Trade Agreements, updated April 23, 2026, accessed September 27, 2026).

Vietnam also applies ASEAN-China agreements; our source mentions their existence without specifying an entry-into-force date or exact coverage rate: to be checked line by line before calculating any duty.

Tariff integration also shows on the export side: 98.5% of the value of Vietnam's non-agricultural exports to China entered duty free in 2024, against 94.1% for agriculture (WTO, same source, 2024 data). This figure covers Vietnamese exports, not imports from China, but it illustrates the reciprocal tariff preference built by these agreements.

Vietnam applies three tariff levels: an ordinary tariff, a preferential most-favored-nation tariff, and a special preferential tariff reserved for partners of a free trade agreement such as RCEP or the EVFTA, with schedules set by Decree 26/2023/ND-CP (PwC, Worldwide Tax Summaries, Vietnam, Other taxes, reviewed September 27, 2026; trade.gov, Vietnam Country Commercial Guide, Import Tariffs, updated April 23, 2026, accessed September 27, 2026).

The simple average of applied duties stood at 9.5% in 2025, and 8.3% for non-agricultural goods; the trade-weighted average falls to 4.5% for non-agricultural goods (WTO, same source, 2025 data). By category: 2.4% for mechanical machinery (68.9% duty free, 50% maximum), 8.7% for electrical and electronics (47.7% duty free, 50% maximum), 9.5% for textiles (11.2% duty free, 100% maximum), 19.8% for apparel (no duty-free coverage, 20% maximum) and 17.2% for transport equipment (36.0% duty free, 75% maximum).

Import VAT follows the general regime: a standard rate of 10%, reduced rates of 5% or 0% or exemption depending on category, with a temporary two-point reduction on a list of goods and services from July 1, 2025 to December 31, 2026 (PwC, Worldwide Tax Summaries, Vietnam, Other taxes, reviewed September 27, 2026). A special consumption tax also applies to specific categories: tobacco, alcohol, motor vehicles and air conditioners, at rates from 1% to 150% depending on the product; an amended law, effective January 1, 2026, raised some rates and extended the tax to sugary drinks.

Example on a customs value of 200 million dong of electrical machinery: duty at 8.7% (category average, to be confirmed by Harmonized System code), i.e. 17.4 million dong; VAT base of 217.4 million; VAT at 10%, i.e. 21.74 million; total of 39.14 million dong in levies, excluding customs clearance fees. A valid RCEP certificate of origin can bring the duty down to 0% on many lines, to be confirmed code by code.

An import from China must comply with Vietnamese quarantine, food safety and quality regulations, with pre-clearance inspection depending on the product (trade.gov, Vietnam Country Commercial Guide, Import Requirements and Documentation, updated April 23, 2026, accessed September 27, 2026). About seven ministries share this oversight: animal and plant protection, food safety, telecom compatibility, monetary security and cultural sensitivity, same source.

The Vietnam National Standards and Quality Institute (VSQI) is a national standardization body that contributes to the TCVN system and QCVN technical regulations, and supports businesses with compliance (vsqi.gov.vn, accessed September 27, 2026). The Ministry of Industry and Trade also issues automatic import licences for a wide category of products (trade.gov, same source).

We could not establish, from a primary source successfully accessed, the complete list of categories subject to mandatory QCVN certification, nor an exhaustive list of prohibited or licensed products: the dedicated pages of this source were not accessible at the time of writing. To be verified with VSQI, Vietnamese customs or the relevant ministry, by Harmonized System code, before any production run on a sensitive category. A pre-shipment inspection, independent of any certification, remains the best protection against a nonconforming lot discovered too late.

Hai Phong, in the north, handles a significant share of container traffic arriving from southern China. VICONSHIP operates three terminals there, for a declared annual capacity of 1.3 million TEU (viconship.com, accessed September 27, 2026). In the south, Saigon Newport Corporation presents itself as the country's leading port operator, with 46 member units, including the Tan Cang Ho Chi Minh International Container Terminal and Tan Cang Lach Huyen terminals (saigonnewport.com.vn, accessed September 27, 2026).

We found no single, verifiable transit time from southern China to Hai Phong or Ho Chi Minh City: ask your freight forwarder, as proximity makes the route shorter than to Europe. The land border offers a road alternative for an urgent or low-volume shipment.

FOB from southern China suits a buyer who arranges transport directly; CIF or CFR when an intermediary handles it through to the Vietnamese port. DDP remains inadvisable as long as the Chinese seller is not itself a registered customs declarant in Vietnam.

On payment, common practice remains a deposit on order followed by a balance before shipment, paid into the Chinese company's business account, never a personal account: a change of bank details received by email should be verified by a direct call before any transfer, as this fraud remains widespread in sourcing from China.

A first order follows a precise sequence: specifications, factory verification, sample approval, proforma invoice with the chosen Incoterm, checking for any required QCVN certification, production tracking, pre-loading inspection, freight to Hai Phong or Ho Chi Minh City, then customs clearance by the client or their local freight forwarder.

Sorva is a sourcing and trading house based in Guangzhou, backed by a Chinese subsidiary and a French parent company. Our Chinese-speaking team finds and vets factories, negotiates, arranges quality inspection before loading and organizes freight through to Vietnam. We never act as the official importer in Vietnam and do not handle local customs clearance.