93032010Unit: pieceHeading 9303

Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) › Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles:

HS code 93032010 – Hunting shotguns

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

Hunting shotguns are firearms specifically designed and manufactured for the purpose of hunting game, typically firing shells containing multiple small pellets (shot) or a single projectile (slug). They are characterized by their smoothbore barrels and are commonly used in various hunting activities. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 30%, VAT of 8/10 and measured in “piece”.

Preferential (MFN) import duty
30
VAT
8%
Ordinary rate (non-MFN)
45
Unit of quantity
piece

What is HS code 93032010?

These shotguns fall under Heading 9303, which covers other firearms and similar devices that operate by firing an explosive charge. Within this heading, they are further specified as a type of sporting, hunting, or target-shooting shotgun. Their primary function is to provide a reliable and effective means for hunters to take down game, distinguishing them from military or law enforcement firearms.

For classification purposes in Vietnam, distinguishing hunting shotguns from other types of shotguns (e.g., sporting or target-shooting shotguns) often relies on their specific design features, barrel length, capacity, and the manufacturer's intended use. Importers should be prepared to provide detailed technical specifications, manufacturer declarations, and potentially end-user certificates to confirm the firearm's intended application and ensure accurate classification, especially given the strict regulations surrounding firearms.

Specialised management for code 93032010

reviewed 2026-08-16

What you have to do

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

Basic duties for HS code 93032010

Ordinary rate (non-MFN)
45
Preferential (MFN) import duty
30
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.

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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)
*
ACFTA (ASEAN - China)
*
AJCEP (ASEAN - Japan)
*
VJEPA (Japan)
*
AKFTA (ASEAN - Korea)
*
VKFTA (Korea)
Best rate0
AANZFTA (ASEAN - AU/NZ)
*
AIFTA (ASEAN - India)
*
VCFTA (Chile)
*
VN-EAEU (Eurasian Union)
Best rate0
CPTPP
21,6
AHKFTA (ASEAN - Hong Kong)
*
EVFTA (EU)
Best rate0
UKVFTA (UK)
Best rate0
VIFTA (Israel)
Best rate0
RCEP
*
Vietnam – Laos
30
Import-duty saving opportunity
MFN duty 30%drops to 0% under VKFTA (Korea)

A 30% gap - illustrated on a 100,000 USD shipment, that is roughly 30,000 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 93032010

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 93032010

What is Vietnam’s import duty for HS code 93032010 (Hunting shotguns)?
HS code 93032010 carries a preferential (MFN) import duty of 30%, an ordinary rate (non-MFN) of 45% 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 93032010?
HS code 93032010 (Hunting shotguns) 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 93032010 require an import permit?
On the data available, no specialised-management list transcribed here records HS code 93032010 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 93032010?
The lowest preferential rate for HS code 93032010 is 0%, available under the following agreements: VKFTA (Korea), VN-EAEU (Eurasian Union), EVFTA (EU), UKVFTA (UK) and VIFTA (Israel). 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 93032010 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 93032010 has preferences under VKFTA (Korea), VN-EAEU (Eurasian Union), EVFTA (EU), UKVFTA (UK) and VIFTA (Israel); 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 93032010?
The unit of quantity for HS code 93032010 is piece.
What goods does HS code 93032010 cover?
HS code 93032010 covers goods described as “Hunting shotguns”. In Vietnam’s tariff schedule, this code falls under: Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) → Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles: → Hunting shotguns. 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 9303)

9303Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
93031000Muzzle-loading firearms
930320Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles:
93032090Other
930330Other sporting, hunting or target-shooting rifles:
93033010Hunting rifles
93033090Other
930390Other:
93039010Very pistols and other devices designed to project only signal flares with a calibre of 20 mm or more but excluding 23 mm and 26.5 mm
93039090Other
See heading 9303 See every HS code in Chapter 93 – Arms · Ammunition

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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.