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HS 9402.90: Furniture; for medical, surgical, veterinary use (e.g. operating tables, examination tables, hospital beds with mechanical fittings) and parts thereof

Check the duty for your route

Viet Nam lines

Export duty and import MFN by Viet Nam line
VN lineDescriptionExport dutyImport MFN
9402.90.11Đồ nội thất được thiết kế đặc biệt để dùng trong ngành y, giải phẫu hoặc thú y và các bộ phận của chúng · Ghế vệ sinh dành cho người bệnh (Commodes) (SEN)—0%
9402.90.12Đồ nội thất được thiết kế đặc biệt để dùng trong ngành y, giải phẫu hoặc thú y và các bộ phận của chúng · Bàn mổ, hoạt động bằng điện (SEN)—0%
9402.90.13Đồ nội thất được thiết kế đặc biệt để dùng trong ngành y, giải phẫu hoặc thú y và các bộ phận của chúng · Bàn mổ, không hoạt động bằng điện (SEN)—0%
9402.90.14Đồ nội thất được thiết kế đặc biệt để dùng trong ngành y, giải phẫu hoặc thú y và các bộ phận của chúng · Bàn khám (SEN)—0%
9402.90.15Đồ nội thất được thiết kế đặc biệt để dùng trong ngành y, giải phẫu hoặc thú y và các bộ phận của chúng · Giường bệnh (SEN)—0%
9402.90.19Đồ nội thất được thiết kế đặc biệt để dùng trong ngành y, giải phẫu hoặc thú y và các bộ phận của chúng · Loại khác—0%
9402.90.90Loại khác · Loại khác—0%

VN tariff book, 8-digit · 7 lines · as of 2026-07-23

Market: United States

US HTS lines
HTS lineDescription
9402.90.00.10Other · Hospital beds
9402.90.00.20Other · Other

US HTSUS, 10-digit (import) · 2 lines · as of 2026-09-28

Viet Nam → United States

Duties from Viet Nam to the United States, HS 9402.90
MeasureRate
Standard import rate (MFN)Import into US · as of 2026-09-28Free (opens in a new tab)
Section 301 (forced labor), 9903.05.84AppliesImport into US · as of 2026-09-28Applies to all products of the origin, not to goods found to be made with forced labor (USTR, 91 FR 47318).In force from 2026-07-24Under challenge at the U.S. Court of International Trade (In re Section 301 Forced Labor Cases, No. 26-03555; first suits filed 2026-07-24). (checked 2026-10-10) Court record (opens in a new tab)
+12.5% extra (opens in a new tab)

United States → Viet Nam

Duties from the United States to Viet Nam, HS 9402.90
MeasureRate
Import VATImport into VN · as of 2026-07-23The rate depends on the goods: 8% until 31/12/2026 (the 10% rate cut by 2 points, Decree 174/2025/NĐ-CP), then 10%.In force from 2025-07-01
8–10% (opens in a new tab)
Standard import rate (MFN)Import into VN · as of 2026-07-23In force from 2023-07-15
0% (opens in a new tab)

Estimate, not legal advice: verify with a licensed customs broker.

Rates are not added up: conditions and flags decide which rows apply to your shipment.

Not covered here

Other possible charges are not included in this estimate.

Import into US

  • Chapter 99 (US additional duties): product scope is not loaded for Section 201 safeguards, the China maritime Section 301 action (from 2026-11-10) and other product-specific programs; they may apply to the goods they name.
  • Chapter 99: Section 301 on Brazil and Nicaragua and Section 338 on Canada are shown as May apply, because their exemptions are not loaded.
  • Chapter 99: where a duty depends on the product description, end use, metal content or a certification, it is shown as May apply, never as 0; content-based Section 232 values are not computed.
  • Special program rates and column 2 rates are not loaded (no program covers VN or CN goods).
  • AD/CVD (anti-dumping and countervailing duties) flags cover orders on VN and CN goods only; the rate depends on the producer (check the order).

Import into VN

  • Anti-dumping, countervailing and safeguard duties are not loaded yet: check the MOIT trade-remedy notices (trav.gov.vn).
  • Import preferences are loaded for ACFTA and RCEP (origin CN) and EVFTA (origin EU) only; the other FTA schedules are not loaded.
  • VAT is the published band (e.g. 8/10); the rate depends on the goods.
  • Rates follow the BT2026 change log to 2025-12-26 plus NĐ 201/2026 export duties; NĐ 72/2026 (petroleum MFN to 2026-09-30), NĐ 143/2026 (VN-UAE CEPA) and NĐ 56/2026 (Cambodia) are not applied.

Market: China

China tariff lines
CN lineDescription
9402.90.00Furniture; for medical, surgical, veterinary use (e.g. operating tables, examination tables, hospital beds with mechanical fittings) and parts thereof · CN national line, Original Chinese text (CN book)

CN tariff book 2026, 8-digit · 1 line · as of 2026-09-26

Viet Nam → China

Duties from Viet Nam to China, HS 9402.90
MeasureRate
Standard import rate (MFN)Import into CN · as of 2026-09-260% (opens in a new tab)
ACFTA preferenceNo benefit over the standard rateImport into CN · as of 2026-09-26if the goods meet the ACFTA rules of origin (C/O form E); no benefit over the MFN rate0% (opens in a new tab)
RCEP preferenceNo benefit over the standard rateImport into CN · as of 2026-09-26if the goods meet the RCEP rules of origin; no benefit over the MFN rate0% (opens in a new tab)
Import VATImport into CN · as of 2026-09-26
13% (opens in a new tab)

China → Viet Nam

Duties from China to Viet Nam, HS 9402.90
MeasureRate
Standard import rate (MFN)Import into VN · as of 2026-07-23In force from 2023-07-15
0% (opens in a new tab)
Import VATImport into VN · as of 2026-07-23The rate depends on the goods: 8% until 31/12/2026 (the 10% rate cut by 2 points, Decree 174/2025/NĐ-CP), then 10%.In force from 2025-07-01
8–10% (opens in a new tab)
ACFTA preferenceNo benefit over the standard rateImport into VN · as of 2026-07-23if the goods meet the ACFTA rules of origin (C/O form E); no benefit over the MFN rateIn force from 2022-12-30
0% (opens in a new tab)
RCEP preferenceNo benefit over the standard rateImport into VN · as of 2026-07-23if the goods meet the RCEP rules of origin; no benefit over the MFN rate0% (opens in a new tab)

VAT rebate (export, CN)

13%

The exporter can claim this back from China as a VAT refund. It is a refund, not a duty, and it does not lower the duties above.

Source: CN customs list 2026, 10-digit · as of 2026-09-26

Estimate, not legal advice: verify with a licensed customs broker.

Rates are not added up: conditions and flags decide which rows apply to your shipment.

Not covered here

Other possible charges are not included in this estimate.

Import into CN

  • Preferential rates are loaded for origin VN (ACFTA, RCEP) only; China's other agreements are not loaded.
  • Import VAT and consumption tax come from the China customs list 2026 (10-digit layer), not the tariff book.
  • The customs list states no consumption tax for this line.
  • US-origin goods: the further 24% retaliatory duty is suspended until 2026-11-10 13:01 (Beijing time) and is listed as a measure from that date; dates are UTC days, and a later notice extending the suspension needs a data update.
  • Trade remedies (anti-dumping, countervailing) are not loaded.

Export from VN

  • Viet Nam's export tariff schedule (as_of 2026-07-23) lists no export duty for this line.

Import into VN

  • Anti-dumping, countervailing and safeguard duties are not loaded yet: check the MOIT trade-remedy notices (trav.gov.vn).
  • Import preferences are loaded for ACFTA and RCEP (origin CN) and EVFTA (origin EU) only; the other FTA schedules are not loaded.
  • VAT is the published band (e.g. 8/10); the rate depends on the goods.
  • Rates follow the BT2026 change log to 2025-12-26 plus NĐ 201/2026 export duties; NĐ 72/2026 (petroleum MFN to 2026-09-30), NĐ 143/2026 (VN-UAE CEPA) and NĐ 56/2026 (Cambodia) are not applied.

Export from CN

  • China's export tariff schedule (as_of 2026-09-26) lists no export duty for this line.

Guide: Exporting from Vietnam to China

Market: European Union

EU TARIC lines
EU lineDescription
9402.90.00.00Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles · Other

EU CN/TARIC, 10-digit · 1 line · as of 2026-10-05

Viet Nam → EU, Germany VAT shown

Duties from Viet Nam to the EU (Germany), HS 9402.90
MeasureRate
EVFTA preferenceNo benefit over the standard rateImport into EU · as of 2026-10-05if the goods meet the EVFTA rules of origin; no benefit over the MFN rateIn force from 2020-08-01
0% (opens in a new tab)
Standard import rate (MFN)Import into EU · as of 2026-10-05In force from 1999-01-01
0% (opens in a new tab)
Import VAT, Germany standard rateImport into EU · as of 2026-10-03
19% (opens in a new tab)

Estimate, not legal advice: verify with a licensed customs broker.

Rates are not added up: conditions and flags decide which rows apply to your shipment.

Import VAT by member state

Import VAT for this code by member state
Member stateRate for this codeStandard rateLegal basis
Germany19%19%Standard rate
France20%20%Standard rate
Netherlands21%21%Standard rate; a reduced rate may apply: 9%

The rate for this code is the reduced rate where the member state's law sets one for it (article linked), else the standard rate. Standard rates: EC TEDB (opens in a new tab) · as of 2026-10-03

EU imports from Viet Nam, HS 9402.90, last 12 months

EU imports from Viet Nam by month
MonthValue (EUR)Quantity (kg)
Sep 2025320,92178,865
Oct 2025153,14537,978
Nov 2025349,74980,986
Dec 2025126,06521,697
Jan 2026146,31428,628
Feb 2026419,12860,084
Mar 2026211,86962,738
Apr 2026390,72979,079
May 2026329,06271,529
Jun 2026556,318140,241
Jul 2026496,396103,832
Aug 2026413,33389,995

Data through Aug 31, 2026 · Source: Eurostat Comext DS-045409 (EU27 imports, monthly) (opens in a new tab)

Not covered here

Other possible charges are not included in this estimate.

Import into EU

  • VAT: the rate shown is Germany's standard rate of 19% (EC TEDB, refreshed monthly). Excise is not loaded.
  • Origin-specific measures are loaded for VN, CN and US origin only; measure exclusions and conditions (certificates, entry prices) are shown as text or not at all.
  • Anti-dumping and countervailing duties are flags: the rate depends on the producer (TARIC additional code).
  • Tariff quotas are flags: the in-quota rate applies only while the quota is open.
  • EUDR and CBAM are flags (COMPLIANCE), not duties. An 'ex' code covers only part of the line: check the product against the regulation. Other EU product rules (SPS, REACH, the forced-labour ban) are not loaded.

Export from VN

  • Viet Nam's export tariff schedule (as_of 2026-07-23) lists no export duty for this line.

Guide: Exporting from Vietnam to the EU

Traders

No shipments recorded for this code in the last 12 months.

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Other codes under 9402

  • 9402.10 Chairs; dentists', barbers' or similar chairs having rotating as well as both reclining and elevating movements, and parts thereof