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: 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: -HS code 87149100 is not listed You may refer these HS code: HS code 871491-- : Frames and forks, and parts thereof HS code 87149110 : For bicycles of subheading 87120020 with import tax rate 15% HS code 87149191: Other - Parts for fork with import tax rate 15% HS code 87149199: Other - with import tax rate 15% 15% - HS code 87141090 in 2012 with import tax rate 15 %. 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. * ASEAN-India FTA import/export tariff Pursuant to List of preferential import tariff schedule enclosed with Circular No. 45/2012/QĐ-BTC dated 16/3/2011 by Ministry of Finance, enclosed with preferential import tariff schedule of Vietnam in order to implement ASEAN-INDIA FTA, period 2012-2014: HS code 87149100 and HS code 87141090 are not listed. So, these items will not to be applied with special preferential import tariff schedule of Vietnam for ASEAN-INDIA FTA. * ASEAN ATIGA import/export tariff 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 ATIGA, period 2010-2012 -HS code 87149100 does not listed You may refer these HS codes : HS code 871491-- : Frames and forks, and parts thereof HS code 87149110 : For bicycles of subheading 87120020 with import tax rate 5% HS code 87149191: Other - Parts for fork with import tax rate 5% HS code 87149199: Other - with import tax rate 5% -HS code 87141090 in 2012 with import tax rate 5 %. 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. 161/2011/QĐ-BTC ; - They are imported from export countries, members in ASEAN ATIGA as stipulated including Malaysia, Singapore, Indonesia, Thailand… - They are transported directly from export ASEAN ATIGA countries regulated by Ministry of Industry and Trade; - They meet requirements of Certificate of origin in ASEAN ATIGA, they are issued with C/O form D as regulated by Ministry of Industry and Trade. Best regard,