For your question, we would like to have below suggestion. Note: Our suggestion is for your reference only, not legally obligated. *ASEAN-China FTA import/export tariff schedule (Malaysia, Singapore, Thailand, China) : Pursuant to List of preferential import tariff schedule enclosed with Circular No. 162/2011/QĐ-BTC dated 17/11/2011 by Ministry of Finance in order to implement ASEAN-CHINA FTA, period 2012-2014, HS code 8516.60.10 in 2012 with import tax rate 15 %. HS code 8509.40.00 in 2012 with import tax rate 10 %. HS code 8516.40.00 in 2012 with import tax rate 10% HS code 3924.10.00 in 2012 with import tax rate 15% HS code 8215.10.00 in 2012 with import tax rate 10% HS code 8516.79.10 in 2012 with import tax rate 15% HS code 7323.93.10 in 2012 with import tax rate 10% * About applied conditionals: 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: - 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. Therefore, if your goods does not meet all the above conditions, it shall not be applied to above preferential tax rates. You can refer the following document: 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. Yours sincerely,