- Vietnamese
- Thuế suất ưu đãi (MFN)
- English
- MFN rate
- Abbreviation
- MFN
- Synonyms
- thuế nhập khẩu ưu đãi, most favoured nation
Definition
The preferential import duty applied to goods originating in countries granting Viet Nam most-favoured-nation treatment (including WTO members).
Explanation
In the tariff, the "NK ưu đãi" column is the MFN rate (Decree 26/2023/NĐ-CP as amended). The ordinary rate (NKTT) applies when MFN conditions are not met, usually 150% of MFN.
Example
Code 7308.90.99 has 10% MFN and 15% ordinary rate in the 2026 schedule.