For your question, we would like to have below suggestion: 1/ Import procedures: carried out as regulated in Chapter I, Part II of Circular No. 194/2010/TT-BTC of December 6, 2010 by Ministry of Finance, guiding customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports. For tax duty: your goods subject to import tax duty, VAT and customs fee 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 just mentioned name of goods without any description, so we haven’t got enough information to give exact answer. Pursuant to MFN import export tariff schedule enclosed with Circular No. 157/2011/TT-BTC dated 14/11/2011 by the Ministry of Finance. For computer, we suggest you to refer to HS heading 84.71; Terminals, servers, software: you did not specify details of composition, application software, so we suggest you read Chapter 84 or 85; For paper, we suggest to to refer to Chapter 48, HS heading 48.02, ... For tax: If the item imported into Vietnam meets the following conditions as in Article 2 of Circular No. 161/2011/TT-BTC dated 17/11/2011 of the Ministry of Finance: - Goods that are imported from other ASEAN member countries into Vietnam, including Brunei, Cambodia, Lao PDR, Malaysia-Malaysia, Myanmar Philippines, Singapore, Thailand, Vietnam (from the non-tariff areas into the domestic market); - Being transported directly from exporting countries as above ASEAN members to Vietnam, as prescribed by the Ministry of Industry and Trade; - To meet the regulations on C/O in the Asean FTA, a certificate of origin Form D (abbreviated as C/O Form D) as prescribed by the Ministry of Trade and Industry. Will be subject to special preferential import tariff of Vietnam promulgated together with this Circular. If your imported goods do not meet one of the conditions mentioned regulations, tax rates will apply preferential tariffs (MFN) under the list of taxable items issued together with Circular No. 157/2011/TT-BTC of Ministry of Finance 2 / Caculation of import tax: Import tax amount payable is calculated as follows: Payable import tax amount = quantity of each item X the dutiable value X Tax rate 3 / VAT caculation VAT is regulated as Law on value added tax by the National Assembly on June 03rd.2008 and Decree No. 123/2008/ND-CP dated 12/8/2008 of the Government, guiding some articles of VAT law; Circular no.129/2008/TT-BTC 16/12/2008, guiding the implementation of some articles of Law on Value Added Tax and Decree No. 123/2008/ND-CP of December 8, 2008 of the Government, detailing and guiding the implementation of some articles of Law on VAT, VAT Tariff issued together with Circular No. 131/2008/TT-BTC dated 26/12/2008 of the Ministry of Finance, VAT rate is 10%. The amount of value added tax payable is calculated as follows: VAT amount = quantity of each item x {the dutiable value + import tax amount (if any) + special consumption tax amount (if any)} X VAT Tax rate You can find the above information in part “legal document” in our website http://www.customs.gov.vn Best regards,