VIFTA tariff 2026: preferential import duty & C/O

Vietnam – Israel Free Trade Agreement

Israel
Quick facts
Effective for Vietnam
17/11/2024
Members
Israel
C/O form
VIFTA-form C/O; self-certification by approved exporters; consignments under USD 1,000 may self-declare on documents
Import side: Israel’s competent authority or approved-exporter self-certification; Vietnamese exports: issued via eCoSys, with issuance delegated to provincial People’s Committees under current rules
Legal basis
Decree 131/2024/NĐ-CP (special preferential import tariff 2024–2027, effective 15/10/2024)
Circular 11/2024/TT-BCT
4,197/9,842 tariff lines at 0%

Top HS codes with the biggest duty savings under VIFTA

HS codeDescriptionMFNVIFTADifference
85434000Electronic cigarettes and similar personal electric vaporising devices50%0%−50 pts
63090000Worn clothing and other worn articles100%70%−30 pts
08041000Dates30%0%−30 pts
16052100Not in airtight container30%0%−30 pts
64029910Incorporating a protective metal toe-cap30%0%−30 pts
64029920Incorporating a protective non-metal toe-cap30%0%−30 pts
64029990Other30%0%−30 pts
93032010Hunting shotguns30%0%−30 pts
93033010Hunting rifles30%0%−30 pts
03061419Other27%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

  1. 1
    Determine the 8-digit HS code

    Use Avenir’s HS lookup tool or ask an expert.

  2. 2
    Compare 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.

  3. 3
    Obtain the VIFTA-form C/O or self-certification

    If the partner self-certifies, verify their approved-exporter status and number.

  4. 4
    Declare on the customs declaration

    Declare at clearance; 1-year supplementary window under Circular 33/2023/TT-BTC.

Post-clearance audit risks & common mistakes

Self-certification from an unregistered exporter

Only "approved exporters" may self-certify under VIFTA - documents from unregistered entities carry no preferential value.

New agreement, unfamiliar C/O format

The VIFTA form differs from the familiar D/E/AK forms - check the format against Circular 11/2024/TT-BCT before declaring.

Frequently asked questions about VIFTA

When did VIFTA enter into force?
The agreement took effect for Vietnam on 17/11/2024 (Notification 2998/BNG-LPQT); the preferential schedule applies from 15/10/2024 through 31/12/2027 under Decree 131/2024/NĐ-CP.
Who issues the VIFTA C/O?
On the Israeli side: the competent authority, or approved exporters self-certifying under Circular 11/2024/TT-BCT. For Vietnamese exports: issued via the eCoSys system.
Where do I look up 2026 VIFTA rates?
The 2024–2027 schedule sits in Decree 131/2024/NĐ-CP - look up your HS code on Avenir’s tool.
Can a VIFTA C/O be submitted late?
Yes, within 1 year from the declaration registration date under Circular 33/2023/TT-BTC.

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