VJEPA tariff 2026: preferential import duty & C/O
Vietnam – Japan Economic Partnership Agreement
Japan
Quick facts
Effective for Vietnam
01/10/2009
Members
Japan
C/O form
VJ (paper)
Import side: Japan’s competent authority; Vietnamese exports: issued via eCoSys
Legal basis
Decree 124/2022/NĐ-CP (special preferential import tariff, 2022–2028)
Circular 10/2009/TT-BCT (consolidated text 09/VBHN-BCT, 2024)
8,351/10,408 tariff lines at 0%
Top HS codes with the biggest duty savings under VJEPA
| HS code | Description | MFN | VJEPA | Difference |
|---|---|---|---|---|
| 22060020 | Saké | 55% | 0% | −55 pts |
| 85434000 | Electronic cigarettes and similar personal electric vaporising devices | 50% | 0% | −50 pts |
| 22089091 | Of an alcoholic strength by volume not exceeding 1.14% vol. | 45% | 0% | −45 pts |
| 22089099 | Other | 45% | 0% | −45 pts |
| 69072124 | Other, glazed | 45% | 0% | −45 pts |
| 69072214 | Other, glazed | 45% | 0% | −45 pts |
| 69072314 | Other, glazed | 45% | 0% | −45 pts |
| 69073091 | Having the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm | 45% | 0% | −45 pts |
| 69074022 | Glazed | 45% | 0% | −45 pts |
| 02076010 | Not cut in pieces, fresh or chilled | 40% | 0% | −40 pts |
Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.
Does your shipment qualify for VJEPA?
Have an Avenir expert check the rules of origin & C/O form - free of charge.
Rules of origin to know
- General rule: 40% Local Value Content (LVC) or CTH; specific PSR for agricultural/aquatic products and textiles.
- Bilateral VN–Japan: only inputs from the two countries cumulate; if the supply chain uses other ASEAN inputs, consider AJCEP instead.
- Many Japanese agricultural/aquatic lines are committed deeper than AJCEP - VJEPA’s distinctive advantage.
Steps to claim VJEPA preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert.
- 2Compare VJEPA vs AJCEP vs MFN
The code detail page shows both preference rows for Japanese goods - pick the lower one the goods qualify for.
- 3Request a Form VJ C/O
Confirm the origin criterion (LVC/CTH) stated on the C/O matches actual production.
- 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
Using a Form VJ but declaring the AJCEP schedule (or vice versa)
Each form maps to its own schedule - a mismatch is refused at document check.
Third-country inputs exceeding the threshold
VJEPA only cumulates VN–Japan content; heavy Chinese/ASEAN inputs can push the goods below LVC 40%.
Frequently asked questions about VJEPA
How does VJEPA differ from AJCEP?
VJEPA is the bilateral VN–Japan agreement, AJCEP is ASEAN–Japan. Same partner, but rates, phase-down schedules and origin rules differ per line - compare directly on the code detail page.
Is there an electronic Form VJ?
Not yet - it remains a paper C/O. Vietnam currently exchanges e-C/O only with Korea (EODES) and ASEAN (e-Form D).
Where do I look up 2026 VJEPA rates?
The 2022–2028 schedule is promulgated in Decree 124/2022/NĐ-CP - look up your HS code on Avenir’s tool.
Can a Form VJ be submitted late?
Yes, within 1 year from the declaration registration date under Circular 33/2023/TT-BTC.