For your question, we would like to have below suggestion.

Note: Our suggestion is for your reference only, not legally obligated.

The frozen goods imported from France is applied preferential tariff rates under MFN import export tariff schedule enclosed with Circular No. 157/2011/TT-BTC dated 14/11/2011 by the Ministry of Finance.

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 haven’t just mentioned us names of items, therefore we don’t have basis to answer specifically.

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.