For your question, we would like to have below suggestion. Note: Our answer is for your reference only, not legally obligated. * Import tax rate: In order to determine the tax rate for a commodity, its HS code must be specified first. The identification of HS codes and tax rates of some particular items must be based on composition, description of goods, and actual goods. You only mention name of goods therefore we can not give the detail answer for your question. You may refer: * MFN import/export tariff schedule: Pursuant to MFN import export tariff schedule enclosed with Circular No. 157/2011/TT-BTC dated 14/11/2011 by the Ministry of Finance, effective from 01/01/2012, Parts and accessories of the motor vehicles (chapter 87.08) with import tax rate from 5% to 25% * ASEAN-China FTA import/export tariff schedule (Malaysia, Singapore, Thailand, China) : Pursuant to Article 2, Circular No. 162/2011/QĐ-BTC dated 17/11/2011 by Ministry of Finance, enclosed with preferential import tariff schedule of Vietnam in order to implement ASEAN-CHINA FTA, period 2012-2014. To be applied with special preferential import tariff schedule of Vietnam under ACFTA; Parts and accessories of the motor vehicles in 2012 with import tax rate 10 % - They are listed in List of preferential import tariff schedule enclosed with Circular No. 162/2011/QĐ-BTC; - They are imported from export countries, members in ASEAN-CHINA FTA as stipulated including Malaysia, Singapore, Thailand, China.. - They are transported directly from export ASEAN-CHINA countries regulated by Ministry of Industry and Trade; - They meet requirements of Certificate of origin in ASEAN-CHINA FTA, they are issued with C/O form E as regulated by Ministry of Industry and Trade. * ASEAN-India FTA import/export tariff Pursuant to Article 2, Circular No. 58/2010/QĐ-BTC dated 16/4/2010 by Ministry of Finance, enclosed with preferential import tariff schedule of Vietnam in order to implement ASEAN-INDIA FTA, period 2010-2012 To be applied with special preferential import tariff schedule of Vietnam ; - They are listed in List of preferential import tariff schedule enclosed with Circular No. 58/2010/QĐ-BTC ; - They are imported from export countries, members in ASEAN-INDIA FTA as stipulated including Malaysia, Singapore, India, . - They are transported directly from export ASEAN-INDIA countries regulated by Ministry of Industry and Trade; - They meet requirements of Certificate of origin in ASEAN-INDIA FTA, they are issued with C/O form AI as regulated by Ministry of Industry and Trade. However, your mentioned goods- Parts and accessories of the motor vehicles is not listed in List of preferential import tariff schedule enclosed with Circular No. 162/2011/QĐ-BTC. For further detail, you should refer to following documents: - List of import-export goods enclosed with the Circular No. 156/2011/TT-BTC dated 14/11/2011 by Ministry of Finance. - MFN import export tariff schedule enclosed with Circular No. 157/2011/TT-BTC dated 14/11/2011 by the Ministry of Finance. - Circular No. 162/2011/QĐ-BTC dated 17/11/2011 by the Ministry of Finance, enclosed with preferential import tariff schedule of Vietnam in order to implement ASEAN-CHINA FTA, period 2012-2014. - Circular No. 161/2011/QĐ-BTC dated 17/11/2011 by the Ministry of Finance, enclosed with preferential import tariff of Vietnam in order to implement ASEAN FTA, period 2012-2014. - Circular No. 59/2010/QĐ-BTC dated 16/4/2010 by the Ministry of Finance, enclosed with preferential import tariff schedule of Vietnam in order to implement ASEAN-INDIA FTA, period 2010-2012. Yours sincerely,