63101010Unit: kgHeading 6310

Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials › Sorted:

HS code 63101010 – Used or new rags

Updated Jul 30, 2026 · Vietnam’s 2026 tariff schedule

This classification covers textile materials identified as used or new rags, which are typically remnants, scraps, or worn-out textile articles no longer suitable for their original purpose. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 50%, VAT of 8/10 and measured in “kg”.

Preferential (MFN) import duty
50
VAT
8%
Ordinary rate (non-MFN)
75
Unit of quantity
kg

What is HS code 63101010?

These rags encompass a variety of textile waste, including fabric offcuts, discarded garments, or other textile articles that have been rendered unusable as clothing or household linens. They are commonly used for industrial wiping, cleaning, polishing, or as raw material for recycling into new textile products, paper, or stuffing. This specific subheading falls under Heading 6310, which broadly covers various forms of textile waste and worn articles, situating it within Chapter 63 dedicated to other made-up textile articles, sets, worn clothing, and rags.

For accurate classification in Vietnam, it is important to distinguish true rags from other textile waste or second-hand clothing. Customs authorities will often assess whether the articles have been deliberately cut, torn, or otherwise processed to render them unusable for their original function, indicating their status as rags. Documentation detailing the condition, origin, and intended use of the textile material, such as declarations from the exporter or importer, can be critical in confirming that the goods meet the criteria for 'used or new rags' under this specific HS code.

Specialised management for code 63101010

reviewed 2026-08-16

Not yet in force

  • Appendix I — scrap 41/2026/TT-BCTListed at group level 6310In force from 2026-09-05

    Temporary suspension of re-export / transhipment trade · Ministry of Industry and Trade

    The appendix lists the whole 6310 group, not this code specifically — check the product description to see whether it is covered.

    Applies to shipments cleared from 2026-09-05.

Checked against 50 lists reviewed on 2026-08-16 — other specialised management lists may exist that are not yet covered here.

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 63101010

Ordinary rate (non-MFN)
75
Preferential (MFN) import duty
50
VAT
8%
Export duty
-
Special consumption tax (SCT)
-
Environmental protection tax
-

VAT: Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP - in force until December 31, 2026.

Not sure HS code 63101010 is the right one for your shipment?

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Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

ATIGA (ASEAN)
Best rate0
ACFTA (ASEAN - China)
Best rate0
AJCEP (ASEAN - Japan)
*
VJEPA (Japan)
*
AKFTA (ASEAN - Korea)
40
VKFTA (Korea)
40
AANZFTA (ASEAN - AU/NZ)
*
AIFTA (ASEAN - India)
5
VCFTA (Chile)
*
VN-EAEU (Eurasian Union)
*
CPTPP
31,8
AHKFTA (ASEAN - Hong Kong)
*
EVFTA (EU)
18,1
UKVFTA (UK)
18,1
VIFTA (Israel)
35
RCEP
25
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 50%drops to 0% under ATIGA (ASEAN)

A 50% gap - illustrated on a 100,000 USD shipment, that is roughly 50,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 63101010

Import cost calculator
8%Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP (through 31/12/2026)

Frequently asked questions about HS code 63101010

What is Vietnam’s import duty for HS code 63101010 (Used or new rags)?
HS code 63101010 carries a preferential (MFN) import duty of 50%, an ordinary rate (non-MFN) of 75% and VAT of 8/10 under Vietnam’s 2026 tariff schedule. No export duty, special consumption tax or environmental protection tax applies.
What is the VAT rate for HS code 63101010?
HS code 63101010 (Used or new rags) is subject to value-added tax (VAT) of 8/10 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 63101010 require an import permit?
On the data available, no specialised-management list transcribed here records HS code 63101010 exactly. The verbatim corpus currently covers 50 of an estimated 60-100 lists in force, so this is NOT a conclusion that the goods fall outside every list - check the regulations in force or contact Avenir before importing.
Which FTA preferences apply to HS code 63101010?
The lowest preferential rate for HS code 63101010 is 0%, available under the following agreements: ATIGA (ASEAN), ACFTA (ASEAN - China) and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 63101010 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 63101010 has preferences under ATIGA (ASEAN), ACFTA (ASEAN - China) and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 63101010?
The unit of quantity for HS code 63101010 is kg.
What goods does HS code 63101010 cover?
HS code 63101010 covers goods described as “Used or new rags”. In Vietnam’s tariff schedule, this code falls under: Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials → Sorted: → Used or new rags. The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.

Related HS codes (heading 6310)

6310Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials
631010Sorted:
63101090Other
631090Other:
63109010Used or new rags
63109090Other
See heading 6310 See every HS code in Chapter 63 – Textiles · Fabric · Apparel

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Import procedure for Textiles & Apparel

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Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.