SMART TARIFF ADVISORY
Import tariff advisory
A rule-based engine assessing tariff options, FTA risks, HS classification, trade remedies and required documents.
Import Tariff Advisory Report
- HS code
- 0407.90.90
- Description
- Birds’ eggs, in shell, fresh, preserved or cooked / - Other: / - - Other
- Country of origin
- Not provided
- Import date
- 4 Nov 2026 · data year 2026
- Generated
- 04/11/2026 05:38 · data version 2026.04.05
- Verification status
- Rates checked against the source file; FTA eligibility not verified; mappings/advice are indicative.
1ORANGE – HIGH RISK
7YELLOW – REVIEW REQUIRED
1GRAY – DATA UNAVAILABLE
1GREEN – VERIFIED
1. Recommended Tariff Options
| # | Tariff scheme | Published rate | Recommendation | Ranking criteria | Proof of origin |
|---|---|---|---|---|---|
| – | MFN | 40% · out-of-quota 80% | Baseline | Applies to WTO/MFN partners | |
| – | Ordinary import duty | 60% · out-of-quota 120% | Baseline | When MFN conditions are not met | |
| 1 | AANZFTA Consolidated BT2026 · 2022 - 2027 (một mức cho cả giai đoạn) |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AANZ |
| 2 | AJCEP Consolidated BT2026 · 01/4/2026 - 31/3/2027 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AJ |
| 3 | CPTPP Consolidated BT2026 · (VI) |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | CPTPP |
| 4 | VJEPA Consolidated BT2026 · 01/4/2026 - 31/3/2027 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | JV · Form VJ |
| 5 | VN-LAO Consolidated BT2026 |
2.5% | Documentation Required | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | S |
| 6 | ATIGA Consolidated BT2026 · 2026 |
5% | Documentation Required | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | D |
| 7 | EVFTA Consolidated BT2026 · 2026 |
10.9% | Documentation Required | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | EUR.1 |
| 8 | UKVFTA Consolidated BT2026 · 2026 |
10.9% | Documentation Required | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | EUR.1 |
| 9 | VCFTA Consolidated BT2026 · 2026 |
24% | Documentation Required | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | VC |
| 10 | VKFTA Consolidated BT2026 · 2026 |
30% | Documentation Required | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | VK |
| 11 | VIFTA Consolidated BT2026 · 2026 |
30% | Documentation Required | ✓ Rate? Country✓ Year? Documents✗ Legal✗ Verified | Form VI (verify) |
| 12 | VN-EAEU Consolidated BT2026 · 2026 |
Q | Eligibility Not Confirmed | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | EAV |
| 13 | VN-CAM No data |
No data | Eligibility Not Confirmed | ✗ Rate? Country✗ Year? Documents✓ Legal✗ Verified | S |
| 14 | VNCU No data |
No data | Eligibility Not Confirmed | ✗ Rate? Country✗ Year? Documents✓ Legal✗ Verified | VNCB · Form VC (Cuba) |
| 15 | ACFTA Consolidated BT2026 · 2022 - 2027 (một mức cho cả giai đoạn) |
50% | No Saving vs MFN | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | E |
| 16 | AHKFTA Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AHK |
| 17 | AIFTA Consolidated BT2026 · 01/01/2026 - 31/12/2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AI |
| 18 | AKFTA Consolidated BT2026 · 2022 - 2027 (một mức cho cả giai đoạn) |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AK |
| 19 | RCEP (Annex A) Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 20 | RCEP (Annex B) Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 21 | RCEP (Annex C) Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 22 | RCEP (Annex D) Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 23 | RCEP (Annex E) Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 24 | RCEP (Annex F) Consolidated BT2026 · 2026 |
* not eligible | Not Applicable | ✗ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
Ranked on several criteria (rate, country, year, documents, legal, verification) – not only the lowest rate.
2. Potential Tax Savings
Enter customs value (and exchange rate if not VND) to compute savings.
3. FTA Eligibility Review
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (MFN)
- Description
- MFN rate "40 (NHN: 80)": in-quota 40%, out-of-quota 80%.
- Legal reference
- 12/2018/TT-BCT
- Recommended action
- Confirm tariff-quota allocation before budgeting.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (NKTT)
- Description
- NKTT rate "60 (NHN: 120)": in-quota 60%, out-of-quota 120%.
- Legal reference
- 12/2018/TT-BCT
- Recommended action
- Confirm tariff-quota allocation before budgeting.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Description
- ACFTA 50%: the preferential rate is equal to or higher than the MFN rate (40%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 40%
- Recommended action
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED OR-001 Country of origin not provided
- Description
- FTA eligibility cannot be assessed without the country of origin.
- Recommended action
- Enter the country of origin to compare preferential schedules.
- Verification status
- Not verified – check required
4. HS Classification Warnings
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 0407.90 has 3 lines; 0407.90.90 is distinguished from its siblings by: Other.
- Related data
- 0407.90.10 Of fowls of the species Gallus domesticus; 0407.90.20 Of ducks
- Legal reference
- 31/2022/TT-BTC
- Recommended action
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Verification status
- Not verified – check required
5. Trade Remedy Advisory
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Description
- The source file records no trade remedy for 0407.90.90. This does NOT mean there is no risk.
- Recommended action
- Check the MOIT Trade Remedies Authority database.
- Verification status
- Not verified – check required
6. Legal & Tax Warnings
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Description
- The VAT column shows "*/5/8/10".
- Legal reference
- 181/2025/NĐ-CP
- Recommended action
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Verification status
- Not verified – check required
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate 40% · out-of-quota 80% for 0407.90.90 was checked against BT2026 (cell BT2026!N908), basis 26/2023/NĐ-CP.
- Legal reference
- 26/2023/NĐ-CP
- Recommended action
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Verification status
- Checked against the source tariff file
7. Required Documentation
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- Description
- Item policy references a controlled list (source, Vietnamese): Hạn ngạch thuế quan (12/2018/TT-BTC)
- Legal reference
- 12/2018/TT-BTC
- Recommended action
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- Verification status
- Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED DOC-003 Quarantine
- Description
- Item policy (source, Vietnamese): Động vật, sản phẩm động vật trên cạn phải kiểm dịch (01/2024/TT-BNNPTNT M1)
- Legal reference
- 01/2024/TT-BNNPTNT
- Recommended action
- Register for animal/plant quarantine as required.
- Verification status
- Instrument cited in source; validity not verified
- – Goods description, unit price and Incoterm must match the declaration and C/O.
- – Evidence of direct consignment for FTA claims.
- – Declare HS code, tariff schedule code and origin.
- – Supports classification features (material, dimensions, processing level).
8. Recommended Next Actions
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- Register for animal/plant quarantine as required.
- Confirm tariff-quota allocation before budgeting.
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Enter the country of origin to compare preferential schedules.
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
9. Data sources & disclaimer
- Rates: consolidated BT2026 tariff – BIEU THUE XNK 2026.04.05.xlsx (2026.04.05), row 908
- FTA schedules: worksheets AC, AT, AJ, VJ, AK, AANZ, AI, VK, VC, EAV, CPTPP, AKH, EV-NK, VNCU, UKV, VI, VNCAM, RCEP A–F
- FTA parties, country codes: reference data
- Advisory rules, mappings: advisory data
Disclaimer: This report is for reference, generated from the source tariff data and advisory rules. It is not a customs decision and does not confirm HS classification, FTA eligibility or legal validity. Users must verify against current legislation.