63090000Unit: kg/chiếcHeading 6309

HS code 63090000 – Worn clothing and other worn articles

Updated Jul 30, 2026 · Vietnam’s 2026 tariff schedule

This classification covers textile articles that have been previously used and show signs of wear, including garments, household linens, and other made-up textile products. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 100%, VAT of 8/10 and measured in “kg/chiếc”.

Preferential (MFN) import duty
100
VAT
8%
Ordinary rate (non-MFN)
150
Unit of quantity
kg/chiếc

What is HS code 63090000?

Worn clothing and other worn articles falling under this heading encompass a broad range of textile items that are no longer new and are typically imported for purposes such as second-hand resale, donation, or as material for recycling. This includes used apparel, blankets, bed linen, and similar articles that exhibit visible signs of prior use or wear. The heading 6309 specifically addresses these used items, distinguishing them from new textile articles found elsewhere in Chapter 63, which focuses on new made-up textile goods.

When importing into Vietnam, accurately classifying items as 'worn' versus new or nearly new is essential. Customs officials will typically assess the physical condition of the goods, looking for clear indicators of wear, such as fading, minor damage, or general signs of prior use. Items that are merely unfashionable or have been worn minimally but retain their original utility and aesthetic may be classified under their respective new product headings. The actual state of the goods and their intended use upon entry into Vietnam are critical factors in determining their appropriate classification under this specific heading.

Specialised management for code 63090000

This product is subject to a special management policy

reviewed 2026-08-16

Obligations from the lists that name this exact code: Temporary suspension of re-export / transhipment trade, Import prohibited.

In force

  • Appendix II 08/2023/TT-BCTLists code 63090000In force until 2026-09-05

    Temporary suspension of re-export / transhipment trade · Ministry of Industry and Trade

    Shipments cleared from 2026-09-05 must be checked against 41/2026/TT-BCT.

  • Appendix I, Section I 08/2023/TT-BCTLists code 63090000

    Import prohibited · Ministry of Industry and Trade

Not yet in force

  • Appendix II — used goods 41/2026/TT-BCTLists code 63090000In force from 2026-09-05

    Temporary suspension of re-export / transhipment trade · Ministry of Industry and Trade · replaces Appendix II 08/2023/TT-BCT

    Applies to shipments cleared from 2026-09-05.

Checked against 50 lists reviewed on 2026-08-16 — other specialised management lists may exist that are not yet covered here.

Verbatim note from the 2026 tariff schedule

Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I); HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)

This note cites 08/2023/TT-BCT - PL2 — will be replaced by 41/2026/TT-BCT on 2026-09-05.

Circular 41/2026/TT-BCT repeals Article 1.2 and Appendix II of Circular 08/2023/TT-BCT and issues a new suspension list applicable until 2029-12-31; the same day, Decree 292/2026/ND-CP replaces Decree 69/2018/ND-CP. Appendix I of Circular 08/2023/TT-BCT (used goods prohibited from import) is NOT repealed.

View 41/2026/TT-BCT

Abbreviations: QSD = used (second-hand) · NK = import · PL = appendix · HH = goods · KD = trading · TNTX CK = temporary import for re-export and transhipment

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 63090000

Ordinary rate (non-MFN)
150
Preferential (MFN) import duty
100
VAT
8%
Export duty
-
Special consumption tax (SCT)
-
Environmental protection tax
-

VAT: Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP - in force until December 31, 2026.

Not sure HS code 63090000 is the right one for your shipment?

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Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

ATIGA (ASEAN)
Best rate0
ACFTA (ASEAN - China)
Best rate0
AJCEP (ASEAN - Japan)
*
VJEPA (Japan)
*
AKFTA (ASEAN - Korea)
50
VKFTA (Korea)
50
AANZFTA (ASEAN - AU/NZ)
*
AIFTA (ASEAN - India)
*
VCFTA (Chile)
*
VN-EAEU (Eurasian Union)
*
CPTPP
75
AHKFTA (ASEAN - Hong Kong)
*
EVFTA (EU)
36,3
UKVFTA (UK)
36,3
VIFTA (Israel)
70
RCEP
50
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 100%drops to 0% under ATIGA (ASEAN)

A 100% gap - illustrated on a 100,000 USD shipment, that is roughly 100,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 63090000

Import cost calculator
8%Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP (through 31/12/2026)

Frequently asked questions about HS code 63090000

What is Vietnam’s import duty for HS code 63090000 (Worn clothing and other worn articles)?
HS code 63090000 carries a preferential (MFN) import duty of 100%, an ordinary rate (non-MFN) of 150% and VAT of 8/10 under Vietnam’s 2026 tariff schedule. No export duty, special consumption tax or environmental protection tax applies.
What is the VAT rate for HS code 63090000?
HS code 63090000 (Worn clothing and other worn articles) is subject to value-added tax (VAT) of 8/10 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 63090000 require an import permit?
Yes. HS code 63090000 falls under: Temporary suspension of re-export / transhipment trade and Import prohibited. Basis: Appendix II 08/2023/TT-BCT and Appendix I, Section I 08/2023/TT-BCT. Appendix II — used goods 41/2026/TT-BCT applies from 2026-09-05. Tariff-schedule note: Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I); HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2) ⚠️ 08/2023/TT-BCT - PL2 will be replaced by 41/2026/TT-BCT on 2026-09-05. Circular 41/2026/TT-BCT repeals Article 1.2 and Appendix II of Circular 08/2023/TT-BCT and issues a new suspension list applicable until 2029-12-31; the same day, Decree 292/2026/ND-CP replaces Decree 69/2018/ND-CP. Appendix I of Circular 08/2023/TT-BCT (used goods prohibited from import) is NOT repealed. Reviewed 2026-08-16. Abbreviations: QSD = used (second-hand) · NK = import · PL = appendix · HH = goods · KD = trading · TNTX CK = temporary import for re-export and transhipment. Contact Avenir for support with the procedure.
Which FTA preferences apply to HS code 63090000?
The lowest preferential rate for HS code 63090000 is 0%, available under the following agreements: ATIGA (ASEAN), ACFTA (ASEAN - China) and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 63090000 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 63090000 has preferences under ATIGA (ASEAN), ACFTA (ASEAN - China) and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 63090000?
The unit of quantity for HS code 63090000 is kg/chiếc.
What goods does HS code 63090000 cover?
HS code 63090000 covers goods described as “Worn clothing and other worn articles”. The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.

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Import procedure for Textiles & Apparel

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Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.