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

Vietnam – Laos Trade Agreement

Laos
Quick facts
Effective for Vietnam
2025–2030 period (Decree 206/2025/NĐ-CP)
Members
Laos
C/O form
S (paper)
Import side: Laos’ Ministry of Industry and Commerce/authorised bodies; Vietnamese exports: issued via eCoSys
Legal basis
Decree 206/2025/NĐ-CP (special preferential import tariff VN – Laos 2025–2030, replacing the previous period’s instrument)
Circular 04/2010/TT-BCT (rules of origin under the VN – Laos Arrangement)
11,267/11,397 tariff lines at 0%

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

HS codeDescriptionMFNVN–LaosDifference
63090000Worn clothing and other worn articles100%0%−100 pts
87111014Powered kick scooters; pocket motorcycles75%0%−75 pts
87111015Other motorcycles and motor scooters75%0%−75 pts
87111019Other75%0%−75 pts
87111094Powered kick scooters; pocket motorcycles75%0%−75 pts
87111095Other motorcycles and motor scooters75%0%−75 pts
87111099Other75%0%−75 pts
87112011Motocross motorcycles75%0%−75 pts
87112013Pocket motorcycles75%0%−75 pts
87112014Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc75%0%−75 pts

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

Does your shipment qualify for VN–Laos?

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

Rules of origin to know

  • Three preference groups: a 50% reduction off the ATIGA rate, 0% for a dedicated list, and tariff-rate quotas for rice/dried tobacco leaf - identify which group your line falls into.
  • Rules of origin follow Circular 04/2010/TT-BCT with a Form S C/O issued by the Lao side.
  • The current period 2025–2030 runs under Decree 206/2025/NĐ-CP - a longer cycle than earlier periods.

Steps to claim VN–Laos preferential duty

  1. 1
    Determine the 8-digit HS code

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

  2. 2
    Identify the line’s preference group

    50% reduction, 0%, or quota - three mechanisms for three different lists within Decree 206/2025/NĐ-CP.

  3. 3
    Request a Form S C/O

    Issued by the Lao competent authority; check the format before the cargo reaches the border gate.

  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

Confusing the VN–Laos preference with ATIGA

Same Lao goods, but a Form S claims the bilateral schedule while a Form D claims ATIGA - rates and lists differ; pick the more favourable mechanism per line.

Exceeding a quota without switching regimes

Rice/tobacco leaf beyond the quota must revert to the out-of-quota rate - continuing to declare the in-quota rate is a mis-declaration.

Frequently asked questions about VN–Laos

How are Lao goods preferenced?
Three mechanisms under Decree 206/2025/NĐ-CP: a 50% reduction off ATIGA for the general list, 0% for a dedicated list, and tariff-rate quotas for rice and dried tobacco leaf. Condition: a Form S C/O issued by Laos.
How long does the current preference period run?
Decree 206/2025/NĐ-CP applies for the 2025–2030 period - longer than the 2-year cycles of earlier periods.
Is Laos’ Form S the same as Cambodia’s Form S?
They are two forms under two different bilateral arrangements and are not interchangeable - the Lao Form S claims the Decree 206/2025/NĐ-CP schedule, the Cambodian Form S claims Decree 56/2026/NĐ-CP.
Where do I look up VN–Laos rates?
Decree 206/2025/NĐ-CP - look up your HS code on Avenir’s tool.

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