OpenBtoB guide
Exporting from Vietnam to China: HS codes, ACFTA and RCEP rates, C/O, GACC registration, and China's export VAT rebate
Information only, not legal advice. Duties depend on the exact tariff line, the origin of the goods, the proof of origin and the date of import. Verify with a licensed customs broker. Facts on this page were last checked on 2026-10-11.
Goods move both ways between Viet Nam and China: Vietnamese exporters ship coffee, fruit and wood products north, and Vietnamese factories buy machinery, inputs and furniture parts from China. This guide covers four questions for that route:
- which code each side uses;
- which import duty China can charge on Vietnamese goods, and what the lower rates require;
- which conditions apply on top of the duty (import VAT, GACC registration for food);
- what changes when you buy from China instead (China's export VAT rebate and Viet Nam's import duty).
Coffee and wooden furniture are the worked examples. For the full coffee code list in every market, see our coffee HS code guide (in Vietnamese).
Find the right code on both sides
Viet Nam and China both build on the same 6-digit Harmonized System (HS) code, then split it differently:
| Side | Digits | What it is |
|---|---|---|
| Viet Nam | 8 | Viet Nam's national tariff line (the ASEAN nomenclature). Duties are set per 8-digit line. |
| China, tariff book | 8 | The line in China's 2026 import and export tariff schedule. Duties are set per 8-digit line. |
| China, customs list | 10 | The 10-digit line used in Chinese customs declarations. Import VAT, consumption tax and the export VAT rebate can differ between 10-digit lines under the same 8-digit line. |
Only the first 6 digits are shared. The same 8 digits can name different goods in the two countries. Wooden furniture is an example: in our data, Viet Nam's 9403.60.10 covers fume cupboards, while China's 94036010 covers rosewood furniture. Never copy an 8-digit code from one country's declaration into the other's.
The rates China can charge on goods from Vietnam
China's Customs Tariff Law sets several import rates. Three matter for Vietnamese goods:
- MFN rate (最惠国税率): the default for goods from WTO members, including Viet Nam.
- Provisional rate (暂定税率): a temporary rate that China sets each year for a list of lines. In 2026 the list has 935 lines. Under Article 13 of the Tariff Law, a provisional rate replaces the MFN rate. If the goods also qualify for an agreement rate, the lower of the two applies.
- Agreement rate (协定税率): the rate under a trade agreement. For goods of Viet Nam this means the ASEAN-China Free Trade Area (ACFTA) and the Regional Comprehensive Economic Partnership (RCEP). An agreement rate applies only when the goods meet that agreement's rules of origin and the importer presents the proof of origin. If the MFN rate is lower than the agreement rate and there is no provisional rate, the MFN rate applies (Article 13).
The 2026 agreement rates are published in Annex 6 of the State Council Tariff Commission's notice on the 2026 tariff adjustment (Notice No. 11 of 2025, dated 26 December 2025, in force from 1 January 2026).
Worked examples: coffee and wooden furniture
China's import duty on goods from Viet Nam, 2026:
| China code | Goods | MFN | ACFTA (needs C/O form E) | RCEP (needs RCEP proof of origin) |
|---|---|---|---|---|
| 09011100 | Coffee, not roasted, not decaffeinated | 8% | 5% | 5% |
| 09012100 | Coffee, roasted, not decaffeinated | 15% | 5% | no RCEP rate listed for ASEAN origin |
| 94036010 | Wooden furniture, of rosewood | 0% | 0% | 0% |
Agreement rates: Annex 6 of Tariff Commission Notice No. 11 of 2025. MFN rates: China's 2026 import and export tariff schedule. None of these lines is on the 2026 provisional-rate list.
What the table means:
- Green coffee: with a valid C/O form E or RCEP proof of origin, the duty is 5% instead of 8%.
- Roasted coffee: ACFTA brings the duty from 15% to 5%. The 2026 RCEP schedule lists no rate for ASEAN-origin roasted coffee, so ACFTA is the only agreement route here.
- Wooden furniture: the MFN rate is already 0%, so a certificate of origin brings no duty benefit on this line. It can still matter for other checks; ask your broker.
This page does not add these rates into a total. Import VAT is charged on top of the duty-paid value (next section), and the exact amount depends on the customs value.
Check your own line: /hs?q=090121&from=VN&to=CN (roasted coffee), /hs?q=940360&from=VN&to=CN (wooden furniture).
Export side in Viet Nam: Viet Nam's export tariff (Decree 26/2023/NĐ-CP) sets 0% export duty for coffee of heading 0901. Our data shows no Vietnamese export duty for wooden furniture of 9403.60.
Proof of origin: C/O form E and RCEP
- ACFTA: the agreement rate needs a certificate of origin form E (C/O form E). Viet Nam's own ACFTA decree applies the same condition to imports into Viet Nam (Decree 118/2022/NĐ-CP, Article 4(3)).
- RCEP: China's customs rules for RCEP accept two kinds of proof: a certificate of origin, or a declaration of origin (GACC Decree 273, in force 1 December 2024).
- Each agreement has its own rules of origin. Goods that qualify under one agreement may not qualify under the other. The proof must match the agreement whose rate the importer claims.
Import VAT in China: a tax, not a duty
China charges import VAT at the border in addition to the duty. Import VAT is a tax, not a customs duty, and agreement rates do not reduce it.
- The VAT Law of the People's Republic of China, in force since 1 January 2026, sets 13% as the general rate. Article 10 sets 9% for certain goods, including agricultural products.
- The VAT base on imports is the customs value plus the duty plus any consumption tax.
- The VAT rate is set per 10-digit customs line. For roasted coffee (0901.21) it is 13%. Our tool shows the import VAT row for each line where the 10-digit customs list gives it.
GACC registration for food: a condition, not a tariff
China requires overseas manufacturers of food exported to China to register with the General Administration of Customs of China (GACC). Registration is a condition for import. It is not a tariff and has no rate.
- The rule in force: GACC Decree 280, the Regulations on Registration of Overseas Manufacturers of Imported Food. It took effect on 1 June 2026 and repealed GACC Decree 248 from the same day.
- Two routes. For the food categories in GACC's catalogue of foods that need official recommendation, Viet Nam's competent authority audits the manufacturer and sends a recommendation (Decree 280, Article 8). Since 1 June 2026 that catalogue has 17 categories. For other foods, the manufacturer applies itself or through an agent (Article 9).
- Green coffee: GACC Announcement No. 27 of 2026 removed "unroasted coffee beans and cocoa beans" from the official-recommendation catalogue. These now fall under GACC Announcement No. 219 of 2025 on declaring overseas enterprises for imported agricultural products.
- How to register: registration is free and runs through GACC's online system at cifer.singlewindow.cn. The importer enters the manufacturer's Chinese registration number in the customs declaration. GACC does not accept a declaration without it.
Which route applies to your product depends on its category. Check GACC's published catalogues or ask a licensed customs broker.
Buying from China: China's export VAT rebate and Viet Nam's import duty
When a Vietnamese company buys from China, two different things apply.
1. China's export VAT rebate (出口退税).
- China refunds VAT to its own exporters on many exported goods. This is a VAT refund to the Chinese seller. It is not a duty, and the Vietnamese buyer does not pay it.
- Under the Ministry of Finance and State Taxation Administration notice on export VAT and consumption tax (Notice No. 11 of 2026, in force 1 January 2026), the rebate rate equals the VAT rate that applies to the goods, unless a separate rate has been set. The State Taxation Administration publishes the rates in its export rebate rate library.
- Examples from the 2026A edition (March 2026):
| China 10-digit line | Goods | Export VAT rebate |
|---|---|---|
| 0901110000 | Coffee, not roasted | 9% |
| 0901210000 | Coffee, roasted | 13% |
| 9403601010 | Rosewood furniture of endangered species | 0% |
| 9403601090 | Other rosewood furniture | 13% |
| 9403609910 | Wooden furniture of endangered species | 0% |
| 9403609990 | Other wooden furniture | 13% |
The rebate can differ between 10-digit lines under one 8-digit line, as the furniture rows show. A supplier's price may reflect the rebate it receives, so knowing the rate helps you understand a quote.
2. Viet Nam's import duty on goods from China.
- Viet Nam applies its MFN rate unless the goods qualify for ACFTA (C/O form E) or RCEP.
- Viet Nam's ACFTA schedule has a column of countries that do not get the ACFTA rate on a line. Goods from a country listed in that column do not get the ACFTA rate (Decree 118/2022/NĐ-CP, Article 3(5)).
- For coffee, China is in that column: ACFTA rates on 0901.11 and 0901.21 do not apply to goods from China.
| Viet Nam line | Goods | MFN | ACFTA, goods from China | RCEP, goods from China |
|---|---|---|---|---|
| 0901.11 | Coffee, not roasted | 15% | not available (China excluded) | 10% |
| 0901.21 | Coffee, roasted | 30% | not available (China excluded) | 22.5% |
| 9403.60.90 | Other wooden furniture | 0% | 0% | 12.5% (MFN is lower) |
RCEP rates: our data (Viet Nam's RCEP schedule as loaded, as of 2026-07-23).
- VAT also applies to imports into Viet Nam. The rate depends on the goods; our tool shows the band for each line.
- Check your own line:
/hs?q=940360&from=CN&to=VN.
Goods of US origin: China's additional duty
China's duty depends on where goods originate, not where they ship from. US-origin goods shipped through Viet Nam remain US-origin goods.
- China charges a 10% additional duty on goods originating in the United States.
- A further 24% is suspended until 13:01 Beijing time on 10 November 2026 (Tariff Commission Notice No. 10 of 2025).
- On 28 September 2026, China's Ministry of Commerce said that both sides had agreed to extend the Kuala Lumpur arrangement, under which these measures are paused, to 10 January 2027.
- As of 11 October 2026, we have not seen a Tariff Commission notice that moves the 10 November 2026 date. Check the notice in force on your import date.
What this page and the tool do not cover
- Anti-dumping, countervailing and safeguard duties, in China or in Viet Nam.
- China's consumption tax, except where the customs list states it.
- Agreements other than ACFTA and RCEP.
- Sanitary and phytosanitary import permits, labelling, and the list of countries cleared to ship each food to China.
- Classification rulings. If you are unsure of the code, ask a licensed broker or request an advance ruling.
Check your own line
- Vietnam to China:
/hs?q=(code)&from=VN&to=CN - China to Vietnam:
/hs?q=(code)&from=CN&to=VN
Each side shows its own "as of" date and a list of what is not covered. A missing row means "not covered", never 0%.
FAQ
Is China's export VAT rebate a duty I pay? No. It is a VAT refund that China pays to its own exporters. It does not change the duty or VAT you pay on import in Viet Nam.
Does a C/O form E always lower China's duty? Only when the ACFTA rate is lower than the rate China would otherwise apply. For wooden furniture of 94036010, every rate is already 0%.
Can goods from China use the ACFTA rate into Viet Nam? Not on lines where Viet Nam's ACFTA schedule lists China in the column of countries that do not get the rate. Coffee of 0901.11 and 0901.21 is such a case. RCEP may still apply.
Does green coffee still need official-recommendation registration with GACC? Since 1 June 2026, unroasted coffee beans are no longer in the official-recommendation catalogue. They fall under GACC Announcement No. 219 of 2025. Check the current GACC catalogue for your product.
Is the 24% on US goods in force? Not as of 11 October 2026. It is suspended until 10 November 2026 13:01 Beijing time, and the 10% additional duty applies. Check for a newer Tariff Commission notice before you import.
Disclaimer
This page is an estimate for information, not legal or tax advice. Rates, lists and registration rules change. Verify your code, origin and obligations with a licensed customs broker before you ship.
Published 2026-10-11. Last updated 2026-10-11.