VCFTA tariff 2026: preferential import duty & C/O
Vietnam – Chile Free Trade Agreement
Top HS codes with the biggest duty savings under VCFTA
| HS code | Description | MFN | VCFTA | Difference |
|---|---|---|---|---|
| 87031010 | Golf cars (including golf buggies) and similar vehicles | 70% | 0% | −70 pts |
| 87032142 | All-Terrain Vehicles (ATV) | 70% | 8% | −62 pts |
| 87032191 | Three-wheeled vehicles | 70% | 8% | −62 pts |
| 87032199 | Other | 70% | 8% | −62 pts |
| 87032241 | Go-karts | 70% | 8% | −62 pts |
| 87032242 | All-Terrain Vehicles (ATV) | 70% | 8% | −62 pts |
| 87032290 | Other | 70% | 8% | −62 pts |
| 87033141 | Go-karts | 70% | 8% | −62 pts |
| 87033142 | All-Terrain Vehicles (ATV) | 70% | 8% | −62 pts |
| 87033191 | Three-wheeled vehicles | 70% | 8% | −62 pts |
Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.
Does your shipment qualify for VCFTA?
Have an Avenir expert check the rules of origin & C/O form - free of charge.
Rules of origin to know
- General rule: RVC 40% or CTH; Chilean agricultural goods (fruit, wine, seafood) usually qualify as wholly obtained (WO).
- Chile is also a CPTPP member - Chilean goods have two preference options; compare per line.
- South America routings almost always transship - keep full transit documents to preserve the direct-transport condition.
Steps to claim VCFTA preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert.
- 2Compare VCFTA vs CPTPP
Chile belongs to both - the code detail page shows the two rows; pick the lower one.
- 3Request a Form VC C/O
Check the origin criterion and transport details on the C/O against the document set.
- 4Declare the C/O on the declaration
Declare at clearance; 1-year supplementary window under Circular 33/2023/TT-BTC.
Post-clearance audit risks & common mistakes
The South America–Vietnam route almost always transships; missing kept-intact evidence from the transit port is a common reason C/Os get rejected.
Some CPTPP lines have reached 0% deeper than VCFTA - choosing the wrong one means overpaying duty.