VN–Cuba tariff 2026: preferential import duty & C/O

Vietnam – Cuba Trade Agreement

Cuba
Quick facts
Effective for Vietnam
01/04/2020
Members
Cuba
C/O form
VN-CU (paper)
Import side: Cuba’s competent authority (MINCEX/Cuban Chamber of Commerce); Vietnamese exports: issued via eCoSys
Legal basis
Decree 114/2022/NĐ-CP (special preferential import tariff, 2022–2027)
Circular 08/2020/TT-BCT
567/618 tariff lines at 0%

Top HS codes with the biggest duty savings under VN–Cuba

HS codeDescriptionMFNVN–CubaDifference
24022010Beedies135%70%−65 pts
24022020Clove cigarettes135%70%−65 pts
24022090Other135%70%−65 pts
24029010Cigars, cheroots and cigarillos of tobacco substitutes135%70%−65 pts
24029020Cigarettes of tobacco substitutes135%70%−65 pts
24021000Cigars, cheroots and cigarillos, containing tobacco100%50%−50 pts
22084000Rum and other spirits obtained by distilling fermented sugar-cane products45%0%−45 pts
22087010Of an alcoholic strength by volume not exceeding 57% vol.45%0%−45 pts
22087090Other45%0%−45 pts
22089010Medicated samsu of an alcoholic strength by volume not exceeding 40% vol.45%0%−45 pts

Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.

Does your shipment qualify for VN–Cuba?

Have an Avenir expert check the rules of origin & C/O form - free of charge.

Rules of origin to know

  • A bilateral preferential arrangement (not a full FTA) - narrow product coverage, focused on Cuban pharmaceuticals, vaccines, cigars, spirits and agricultural goods.
  • General rule: RVC 40% or CTH under Circular 08/2020/TT-BCT.
  • Small trade volumes, rarely-seen C/O - customs tends to scrutinise the format more closely.

Steps to claim VN–Cuba preferential duty

  1. 1
    Determine the 8-digit HS code

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

  2. 2
    Check the line is within the preferential list

    Not every line has a VN–Cuba preference - check Decree 114/2022/NĐ-CP via the code detail page.

  3. 3
    Request a Form VN-CU C/O

    Check the issuing body and format - a rare form is easy to get wrong.

  4. 4
    Declare 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 line is outside the preferential scope

A narrow bilateral arrangement - applying for a C/O on an uncovered line is pointless; check the schedule first.

Format errors due to few precedents

Form VN-CU is rare; declarations that deviate from the Circular 08/2020/TT-BCT template invite lengthy verification.

Frequently asked questions about VN–Cuba

Which Cuban goods get preferential duty?
Mainly pharmaceuticals, biologics, cigars, spirits and certain agricultural goods per the list in Decree 114/2022/NĐ-CP. Look up the specific HS code on Avenir’s tool to see whether a VN–Cuba row appears.
Who issues the Form VN-CU?
Cuba’s competent authority under the agreement; Vietnamese exports are issued via eCoSys.
Where do I look up 2026 VN–Cuba rates?
The 2022–2027 schedule sits in Decree 114/2022/NĐ-CP - look up your HS code on Avenir’s tool.
Can a Form VN-CU be submitted late?
Yes, within 1 year from the declaration registration date under Circular 33/2023/TT-BTC.

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