VIFTA tariff 2026: preferential import duty & C/O
Vietnam – Israel Free Trade Agreement
Top HS codes with the biggest duty savings under VIFTA
| HS code | Description | MFN | VIFTA | Difference |
|---|---|---|---|---|
| 85434000 | Electronic cigarettes and similar personal electric vaporising devices | 50% | 0% | −50 pts |
| 63090000 | Worn clothing and other worn articles | 100% | 70% | −30 pts |
| 08041000 | Dates | 30% | 0% | −30 pts |
| 16052100 | Not in airtight container | 30% | 0% | −30 pts |
| 64029910 | Incorporating a protective metal toe-cap | 30% | 0% | −30 pts |
| 64029920 | Incorporating a protective non-metal toe-cap | 30% | 0% | −30 pts |
| 64029990 | Other | 30% | 0% | −30 pts |
| 93032010 | Hunting shotguns | 30% | 0% | −30 pts |
| 93033010 | Hunting rifles | 30% | 0% | −30 pts |
| 03061419 | Other | 27% | 0% | −27 pts |
Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.
Does your shipment qualify for VIFTA?
Have an Avenir expert check the rules of origin & C/O form - free of charge.
Rules of origin to know
- The newest FTA in force before the UAE CEPA - the schedule under Decree 131/2024/NĐ-CP applies for 2024–2027.
- General rule: CTC or RVC per line-by-line PSR under Circular 11/2024/TT-BCT.
- Self-certification by Israeli "approved exporters" is accepted - verify the registration number when receiving the document.
Steps to claim VIFTA preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert.
- 2Compare the VIFTA rate vs MFN
Israeli technology, irrigation equipment and chemicals carry many newly preferential lines - check the specific line on the code detail page.
- 3Obtain the VIFTA-form C/O or self-certification
If the partner self-certifies, verify their approved-exporter status and number.
- 4Declare on the customs declaration
Declare at clearance; 1-year supplementary window under Circular 33/2023/TT-BTC.
Post-clearance audit risks & common mistakes
Only "approved exporters" may self-certify under VIFTA - documents from unregistered entities carry no preferential value.
The VIFTA form differs from the familiar D/E/AK forms - check the format against Circular 11/2024/TT-BCT before declaring.