For your question, we would like to have below suggestion. Note: Our answer is for your reference only, not legally obligated. Pursuant to Article 2, Circular No. 161/2011/QĐ-BTC dated 17/11/2011 by Ministry of Finance, enclosed with preferential import tariff schedule of Vietnam in order to implement ASEAN-FTA, period 2012-2014, HS code 8311.3090 in 2012 with import tax rate 0 % To be applied with special preferential import tariff schedule of Vietnam under FTA; HS code 8311.3090 in 2012 with import tax rate 0 % - They are listed in List of preferential import tariff schedule enclosed with Circular No. 161/2011/QĐ-BTC; - They are imported from export countries, members in ASEAN FTA as stipulated including Malaysia, Singapore, Thailand, ... - They are transported directly from export ASEANcountries regulated by Ministry of Industry and Trade; - They meet requirements of Certificate of origin in ASEANFTA, they are issued with C/O form D as regulated by Ministry of Industry and Trade. For further detail, you should refer to following documents: - 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. Yours sincerely,