Coin › Other

711890908-digit code

7118.90.90 — Other

Loại khác

Unit: kg (kg)

HS code 71189090 covers other under heading 7118 (coin), Chapter 71. The MFN import duty is 25%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: */8/10. Unit of quantity: kg.

MFN import duty

25%

Lowest FTA

ASEAN - China (ACFTA)

VAT

*/8/10

Excise / Env. tax

—

Not subject

Import duty comparison across FTA schedules

Full table with legal documents & effective dates

Tax / Schedule	Rate	Document	Effective
Preferential import duty (MFN)	25%	26/2023/NĐ-CP	15/07/2023
Ordinary import duty	37.5%	15/2023/QĐ-TTg	15/07/2023
ASEAN (ATIGA)(2026)	0%	126/2022/NĐ-CP	30/12/2022
ASEAN - China (ACFTA)	0%	118/2022/NĐ-CP	30/12/2022
ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027)	0%	120/2022/NĐ-CP	30/12/2022
Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027)	0%	124/2022/NĐ-CP	30/12/2022
ASEAN - Korea (AKFTA)	0%excl. MY	119/2022/NĐ-CP	30/12/2022
ASEAN - Australia/New Zealand (AANZFTA)	0%	121/2022/NĐ-CP	30/12/2022
ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026)	0%	122/2022/NĐ-CP	30/12/2022
Vietnam - Korea (VKFTA)(2026)	0%	125/2022/NĐ-CP	30/12/2022
Vietnam - Chile (VCFTA)(2026)	5%	112/2022/NĐ-CP	30/12/2022
Vietnam - Eurasian Economic Union (VN-EAEU)(2026)	0%	113/2022/NĐ-CP	30/12/2022
CPTPP Agreement(2026)	0%	115/2022/NĐ-CP	30/12/2022
ASEAN - Hong Kong (AHKFTA)(2026)	5%	123/2022/NĐ-CP	30/12/2022
Vietnam - EU (EVFTA)(2026)	3,1%	116/2022/NĐ-CP	30/12/2022
Vietnam - UK (UKVFTA)(2026)	3,1%	117/2022/NĐ-CP	30/12/2022
Vietnam - Laos	0%	206/2025/NĐ-CP	15/07/2025
Vietnam - Israel (VIFTA)(2026)	14,3%	131/2024/NĐ-CP	15/10/2024
RCEP - Group A (ASEAN)(2026)	12,5%	129/2022/NĐ-CP	30/12/2022
RCEP - Group B (China)(2026)	12,5%	129/2022/NĐ-CP	30/12/2022
RCEP - Group C (Korea)(2026)	12,5%	129/2022/NĐ-CP	30/12/2022
RCEP - Group D (Japan)(2026)	13,6%	129/2022/NĐ-CP	30/12/2022
RCEP - Group E (Australia)(2026)	12,5%	129/2022/NĐ-CP	30/12/2022
RCEP - Group F (New Zealand)(2026)	12,5%	129/2022/NĐ-CP	30/12/2022

FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.

VAT · Excise tax · Environmental protection tax

Tax / Schedule	Rate	Document	Effective
Value added tax (VAT)	*/8/10	181/2025/NĐ-CP	01/07/2025

Rules of origin by FTA

To claim an FTA rate the goods must meet the origin criterion below AND carry a valid C/O — the right HS code alone is not enough.

AANZFTAC/O AANZRule set at subheading level 7118.90

- Other:

RVC(40) or CTH

RVC(40) hoặc CTH

CTHRVC40

Source: 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

CPTPPC/O CPTPPRule set at heading level 71.18

Coin

CTH

Source: 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions

EVFTAC/O EUR.1Rule set at chapter level ex Chapter 71 · only part of the heading — read the description

Ngọc trai tự nhiên hoặc nuôi cấy, đá quý hoặc đá bán quý, kim loại quý, kim loại được dát phủ kim loại quý, và các sản phẩm của chúng; đồ trang sức làm bằng chất liệu khác; tiền kim loại, ngoại trừ:

Manufacture using materials of any heading, except that of the product; or the value of the materials used does not exceed 70% of the ex-works price of the product.

Sử dụng nguyên liệu từ bất kỳ Nhóm nào để sản xuất, ngoại trừ Nhóm của sản phẩm; hoặc Trị giá nguyên liệu được sử dụng không vượt quá 70% giá xuất xưởng của sản phẩm.

Source: 14/2026/TT-BCT

RCEPC/O RCEPRule set at heading level 71.18

Coin

CTH or RVC40

CTH hoặc RVC40

CTHRVC40

Source: 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

UKVFTAC/O EUR.1 (UK)Rule set at chapter level Ex Chapter 71 · only part of the heading — read the description

Manufacture from materials of any heading, except that of the product; or the value of the materials does not exceed 70% of the ex-works price of the product.

Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào, ngoại trừ Nhóm của sản phẩm; hoặc trị giá nguyên liệu không vượt quá 70% giá xuất xưởng của sản phẩm.

Source: 02/2021/TT-BCT

VIFTAC/O VN-ILRule set at chapter level Chapter 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

CTH

60%

Source: 11/2024/TT-BCT

VKFTAC/O KVRule set at subheading level 7118.90

- Other:

CTH or RVC(40)

CTH hoặc RVC(40)

CTHRVC40

Source: 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions

VN_EAEUC/O EAVRule set at subheading level 7118.90

- Other:

CTH

Source: 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

Agreements with no rule specific to this code

This code carries a preferential rate under the agreements below but has no line of its own in the product-specific rules annex. The goods must still meet an origin requirement.

ACFTAC/O EGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if:

a) The goods have a regional value content (RVC) of not less than 40% of the FOB value calculated in accordance with Article 8 of this Circular and the last production process is carried out in a Member State; or

b) Goods of Chapters 25, 26, 28, 29, 31 and 39; Chapters 42 to 49; Chapters 57 to 59; Chapters 61, 62 and 64; Chapters 66 to 71; Chapters 73 to 83; Chapters 86 and 88; and Chapters 91 to 97 of the Harmonized Commodity Description and Coding System using non-originating materials undergo a change in tariff classification at the 4-digit level (CTH), except for headings 29.01, 29.02, 31.05, 39.01, 39.02, 39.03, 39.07 and 39.08, to which the RVC 40% origin criterion applies.

CTHRVC40

Source: 12/2019/TT-BCT · Article 7(1)

AHKFTAC/O AHKGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if they have an RVC of not less than 40% calculated in accordance with Article 8 of this Circular.

Source: 21/2019/TT-BCT · Article 7(1)

AIFTAC/O AIGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. Products referred to in Clause 2, Article 2 are considered originating if:

a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and

b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System.

provided that the last production process is carried out in the territory of the exporting Member State.

CTSH

Source: 15/2010/TT-BCT · Article 4(1) of Appendix 1

AJCEPC/O AJGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. For the purposes of paragraph 2 of Article 5 of this Circular, goods shall be considered as originating in a Member State in one of the following cases:

a) The Regional Value Content (RVC) is not less than 40%, calculated according to the formula provided for in Article 8 of this Circular, and the final process of production is performed in that Member State.

b) All non-originating materials used in the production of the goods have undergone a change in tariff classification (CTC) at the four (04)-digit level (change of Heading) of the Harmonized Commodity Description and Coding System in that Member State.

The exporter of each Member State may choose to apply the origin criterion provided for in point a or point b of paragraph 1 of this Article to determine the origin of goods.

CTC

Source: 37/2022/TT-BCT · Article 7(1)

AKFTAC/O AKGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. For the purposes of point b clause 1 Article 5 of this Circular, goods not covered by Article 8 of this Circular shall be considered as originating if they have a regional value content (hereinafter referred to as RVC) of at least 40% of the FOB value, or if they have undergone a change in tariff classification at the 4-digit level (hereinafter referred to as CTH) of the Harmonized System.

CTH

Source: 49/2025/TT-BCT · Article 7(1)

ATIGAC/O DGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. General origin criteria:

a) Goods referred to in Clause 2, Article 2 of this Appendix are considered originating in the Member State where the production or processing of those goods took place if:

- The goods have a regional value content (hereinafter referred to as the “ASEAN Value Content” or the “Regional Value Content (RVC)”) of not less than 40% (forty per cent), calculated in accordance with the formula provided in Article 5 of this Appendix; or

- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the 4 (four)-digit level (that is, a change of heading) of the Harmonized System.

b) Each Member State shall allow the exporter of the goods to decide whether to use the criterion of “RVC of not less than 40% (forty per cent)” or that of “a change in tariff classification at the 4 (four)-digit level” referred to at Point a, Clause 1 in determining the origin of the goods.

CTC

Source: 22/2016/TT-BCT · Article 4(1) of Appendix I

VCFTAC/O VCGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. For the purposes of Clause 2, Article 2, goods are considered originating in the Member State where the production or processing took place if:

a) The goods have a regional value content (RVC) of not less than forty per cent (40%), calculated in accordance with Article 5; or

b) All the non-originating materials used in the production of those goods undergo a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (that is, a change of heading) of the Harmonized System.

2. Each Member State shall allow the exporter to use either of the criteria provided at Point a, Clause 1 or Point b, Clause 1 of this Article to determine the origin of the goods.

CTC

Source: 31/2013/TT-BCT · Article 4(1)

VJEPAC/O VJGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. For the purposes of Clause 2, Article 2, goods are considered originating in a Member State if:

a) The goods have a local value content (hereinafter referred to as “LVC”), calculated in accordance with the formula provided in Article 5, of not less than forty (40) per cent, and the last production process for those goods is carried out in that Member State; or

b) All non-originating materials used in the production of the goods in that Member State have undergone a change in tariff classification (hereinafter referred to as CTC) at the 4-digit level (change of heading) under the Harmonized System.

CTCLVC

Source: 10/2009/TT-BCT · Article 4(1) of Appendix 1

VN_LAOC/O SGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. General origin criterion

a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:

- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or

- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.

b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.

CTCLVC

Source: 04/2010/TT-BCT · Article 4(1) of Appendix 1

Criteria are quoted verbatim from the Vietnamese circular, not paraphrased.

Notes for Chapter 71 — Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

Notes

1. Subject to Note 1 (A) to Section VI and except as provided below, all articles consisting wholly or partly:

(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or

(b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.

2. (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles.

(B) Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).

3. This Chapter does not cover:

(a) Amalgams of precious metal, or colloidal precious metal (heading 28.43);

(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;

(d) Supported catalysts (heading 38.15);

(e) Articles of heading 42.02 or 42.03 referred to in Note 3 (B) to Chapter 42;

(f) Articles of heading 43.03 or 43.04;

(g) Goods of Section XI (textiles and textile articles);

(h) Footwear, headgear or other articles of Chapter 64 or 65;

(ij) Umbrellas, walking-sticks or other articles of Chapter 66;

(k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22);

(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);

(m) Arms or parts thereof (Chapter 93);

(n) Articles covered by Note 2 to Chapter 95;

(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or

(p) Original sculptures or statuary (heading 97.03), collectors’ pieces (heading 97.05) or antiques of an age exceeding one hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones.

4. (A) The expression “precious metal” means silver, gold and platinum.

(B) The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.

(C) The expression “precious or semi-precious stones” does not include any of the substances specified in Note 2 (b) to Chapter 96.

5. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:

(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;

(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold;

6. Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.

7. Throughout the Nomenclature the expression “metal clad with precious metal” means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.

8. Subject to Note 1 (A) to Section VI, goods answering to a description in heading 71.12 are to be classified in that heading and in no other heading of the Nomenclature.

9. For the purposes of heading 71.13, the expression “articles of jewellery” means:

(a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and

(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).

These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.

10. For the purposes of heading 71.14, the expression “articles of goldsmiths’ or silversmiths’ wares” includes such articles as ornaments, tableware, toilet-ware, smokers’ requisites and other articles of household, office or religious use.

11. For the purposes of heading 71.17, the expression “imitation jewellery” means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.

Subheading Notes

1. For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions “powder” and “in powder form” mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm.

2. Notwithstanding the provisions of Chapter Note 4 (B), for the purposes of subheadings 7110.11 and 7110.19, the expression “platinum” does not include iridium, osmium, palladium, rhodium or ruthenium.

3. For the classification of alloys in the subheadings of heading 71.10, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.

Codes at the same level under 711890

Check neighbouring codes to make sure the classification fits best.

Data updated: 30/07/2026 · Found wrong or missing data? Report an issue for this code →