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
9303.20.10 — Hunting shotguns
Súng shotgun săn (SEN)
Unit: chiếc (unit)
HS code 93032010 covers hunting shotguns under heading 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)), Chapter 93. The MFN import duty is 30%; the lowest FTA rate is 0% under Vietnam - Korea (VKFTA) (C/O form KV required). VAT: 8/10%. Unit of quantity: unit.
MFN import duty
30%
Lowest FTA
0%
Vietnam - Korea (VKFTA)
VAT
8/10%
Excise / Env. tax
—
Not subject
Distinguish from heading:9301Milit…9302Revol…8205Hand…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 30% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 45% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | * | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | * | 118/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027) | * | 120/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027) | * | 124/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Korea (AKFTA) | * | 119/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Australia/New Zealand (AANZFTA) | * | 121/2022/NĐ-CP | 30/12/2022 |
| ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026) | * | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 0% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | * | 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) | 6,1; M: 9,2% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | * | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 0% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 0% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 30% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 0% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | * | 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.
FTA duty phase-down
Upcoming reductions for this code — the new rate takes effect on this site automatically on the effective date.
- CPTPP Agreement6,1; M: 9,2 (2026)3; M: 6,1from 01/01/2027…continues per the schedule — see the decree annex
Only the steps present in the data (each schedule's next period) are shown. A schedule not reaching 0% here does not mean it stops — the full schedule is in the decree annex.
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.
- Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles:
RVC(40) or CTH
RVC(40) hoặc CTH
CTHRVC40
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
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)
CTH
CTH
CTH; or an RVC of not less than: a) 30% under the direct formula; or b) 40% under the indirect formula; or c) 50% under the focused value formula for non-originating materials of heading 94.01.
CTH; hoặc RVC không thấp hơn: a) 30% theo công thức tính trực tiếp; hoặc b) 40% theo công thức tính gián tiếp; hoặc c) 50% theo công thức tính giá trị tập trung đối với nguyên liệu không có xuất xứ thuộc nhóm 94.01.
CTH
CTH; hoặc RVC không thấp hơn: a) 35% theo công thức tính trực tiếp; hoặc b) 45% theo công thức tính gián tiếp; hoặc c) 55% theo công thức tính giá trị tập trung đối với nguyên liệu không có xuất xứ thuộc nhóm 94.01.
CTH
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Arms and ammunition; parts and accessories thereof
The value of the materials used does not exceed 50% of the ex-works price of the product.
Trị giá nguyên liệu được sử dụng không vượt quá 50% giá xuất xưởng của sản phẩm.
Source: Circular No. 14/2026/TT-BCT
Arms and ammunition; parts and accessories thereof
CTH or RVC40
CTH hoặc RVC40
CTHRVC40
Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Arms and ammunition; parts and accessories thereof
The value of the materials does not exceed 50% of the ex-works price of the product.
Trị giá nguyên liệu không vượt quá 50% giá xuất xưởng của sản phẩm.
Source: Circular No. 02/2021/TT-BCT
- Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles:
CTH or RVC(40)
CTH hoặc RVC(40)
CTHRVC40
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles:
CTH
CTH
Source: Circular No. 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.
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: Circular No. 12/2019/TT-BCT · Article 7(1)
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: Circular No. 21/2019/TT-BCT · Article 7(1)
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: Circular No. 15/2010/TT-BCT · Article 4(1) of Appendix 1
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: Circular No. 37/2022/TT-BCT · Article 7(1)
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: Circular No. 49/2025/TT-BCT · Article 7(1)
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: Circular No. 22/2016/TT-BCT · Article 4(1) of Appendix I
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: Circular No. 31/2013/TT-BCT · Article 4(1)
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: Circular No. 10/2009/TT-BCT · Article 4(1) of Appendix 1
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: Circular No. 04/2010/TT-BCT · Article 4(1) of Appendix 1
Criteria are quoted verbatim from the Vietnamese circular, not paraphrased.
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description9303.20.10HUNTING SHOTGUNS
SÚNG SHOTGUN SĂN
Sporting
Some of the most common uses of shotguns are the sports of skeet shooting, trap shooting and sporting clays. These involve shooting clay discs, also known as clay pigeons, thrown in by hand or by machine. Both skeet and trap competitions are featured at the Olympic Games.
Hunting
The shotgun is popular for bird hunting, it is also used for more general forms of hunting especially in semi-populated areas where the range of rifle bullets may pose a hazard. Use of a smooth bore shotgun with a rifled slug or, alternatively, a rifled barrel shotgun with a sabot slug, improves accuracy to 100 m (110 yd) or more. This is well within the range of the majority of kill shots by experienced hunters using shotguns.
However, given the relatively low muzzle velocity of slug ammunition, typically around 500 m/s (about 1600 feet per second), and the blunt, poorly streamlined shape of typical slugs (which cause them to lose velocity very rapidly, compared to rifle bullets), a hunter must pay close attention to the ballistics of the particular ammunition used to ensure an effective and humane kill shot.
At any reasonable range, shotgun slugs make effective lethal wounds due to their tremendous mass, reducing the length of time that an animal might suffer. For example, a typical 12 gauge shotgun slug is a blunt piece of metal that could be described as an 18 mm (.729 inch) caliber that weighs 28 grams (432 grains). For comparison, a common deer-hunting rifle round is a 7.62 mm (.308 inch) slug weighing 9.7 grams (150 grains), but the dynamics of the rifle cartridge allow for a different type of wound, and a much further reach.
Shotguns are often used with rifled barrels in locations where it is not lawful to hunt with a rifle. Typically, a sabot slug is used in these barrels for maximum accuracy and performance. Shotguns are often used to hunt whitetail deer in the thick brush and briers of the Southeastern and upper Midwestern United States, where, due to the dense cover, ranges tend to be close - 25 m or less.
Sabot slugs are essentially very large hollowpoint bullets, and are streamlined for maximum spin and accuracy when shot through a rifled barrel. They have greater ranges than older Foster and Brenneke-type slugs.
(Source: Viet Nam)
Tiếng Việt
Thể thao
Một trong những công dụng chủ yếu của súng shotgun là dùng cho các môn thể thao bắn đĩa hướng chéo, bắn đĩa hướng thẳng và bắn vật thể đất sét. Những môn thể thao này bao gồm bắn các đĩa bằng đất sét, cũng được biết đến với dạng bồ câu đất sét, được ném ra bằng tay hoặc bằng máy. Cả hai môn thi đấu bắn đĩa hướng chéo và bắn đĩa hướng thẳng đều được đưa vào các kỳ Olympic.
Săn bắn
Súng shotgun rất thông dụng trong việc săn bắn chim, nó cũng được dùng trong nhiều loại hình săn bắn thông thường khác đặc biệt tại các khu vực có dân cư nơi mà việc sử dụng đạn súng trường có thể gây nguy hiểm. Việc sử dụng một khẩu súng shotgun nòng trơn với đạn súng trường hoặc thay vào đó một loại súng shotgun nòng súng trường với loại đạn xuyên giáp (đạn sabot), cải thiện độ chính xác lên 100m (110yd) hoặc hơn. Độ chính xác này phù hợp với khoảng sát thương của súng được áp dụng bởi các thợ săn kinh nghiệm.
Tuy nhiên, do vận tốc của đầu đạn tương đối thấp, dao động quanh 500m/s (khoảng 1600 feet mỗi giây), và do hình dáng thô, kém hợp lý của các đầu đạn điển hình (nó làm cho chúng mất vận tốc rất nhanh so với đầu đạn súng trường), thợ săn cần chú ý tới các đường đạn của các đầu đạn đặc biệt được sử dụng để đảm bảo hiệu quả và tính sát thương nhân đạo.
Ở bất kì một khoảng cách hợp lý, đạn súng săn có thể gây thương tích hiệu quả do khối lượng lớn của viên đạn, làm giảm thời gian chịu đựng của con vật. Ví dụ đạn súng săn cỡ 12 là 1 mảnh kim loại thô có thể miêu tả như là có kích cỡ đường kính 18mm (0,729 inch) với khối lượng 28 gram (432 grains). So sánh với loại súng săn hươu nai thông thường có kích cỡ đường kính viên dạn là 7,62 mm (0,308 inch) với khối lượng 9,7 gram (150 grains), nhưng hỏa lực của viên đạn cho khả năng gây thương tích theo nhiều cách khác nhau, và thêm nhiều tầm bắn khác.
Súng shotgun thường được dùng với nòng súng trường tại các khu vực mà luật pháp không cho phép săn bằng súng trường. Điển hình như một viên đạn xuyên giáp (đạn sabot) được dùng trong các nòng súng này tăng tối đa độ chính xác và hiệu quả. Súng shotgun thường được dùng để săn hươu đuôi trắng trong các bụi rậm và bụi tường vi của Vùng Đông Nam và phần trên miền Trung Tây Hoa Kỳ, nơi mà, do rừng rậm bao phủ dầy, khoảng cách bắn thường bị hạn chế -25m hoặc thấp hơn.
Đạn xuyên giáp (đạn sabot) là những viên đạn có đầu lỗ lớn, và thiết kết thích hợp để quay tối đa và tối đa độ chính xác khi bắn ra từ nòng súng trường. Chúng được sử dụng rộng rãi hơn loại đạn Foster và Brenneke cũ.
(Nguồn: Việt Nam)
Notes for Chapter 93 — Arms and ammunition; parts and accessories thereof
Notes
1. This Chapter does not cover:
(a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(c) Armoured fighting vehicles (heading 87.10);
(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);
(e) Bows, arrows, fencing foils or toys (Chapter 95); or
(f) Collectors’ pieces or antiques (heading 97.05 or 97.06).
2. In heading 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading 85.26.
Vietnam trade in subheading 9303.20
Figures cover the whole 6-digit subheading 9303.20, not code 93032010 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 20217,536 USD
- 2022120,805 USD
- 202387,929 USD
Top partners 2023
- Italy78,565 USD
- Austria9,364 USD
Exports
- 20215,525 USD
- 20222,556 USD
- 2023639 USD
Top partners 2023
- Norway639 USD
Source: UN Comtrade (preview API) — reported by Vietnam. Partner totals are as reported and may differ from partner-country statistics.
Corresponding US tariff lines
Six digits are identical worldwide under the HS Convention, so 9303.20 is the same subheading in both schedules. What differs is how each country splits it: below are the 5 US lines under 9303.20.
| US HTS code | Description | General duty |
|---|---|---|
| 9303.20.00.20 | Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles › Shotguns › Autoloading(No.) | 2.6% |
| 9303.20.00.30 | Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles › Shotguns › Pump action(No.) | 2.6% |
| 9303.20.00.40 | Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles › Shotguns › Over and under(No.) | 2.6% |
| 9303.20.00.65 | Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles › Shotguns › Other(No.) | 2.6% |
| 9303.20.00.80 | Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles › Combination shotgun-rifles(No.) | 2.6% |
Additional Chapter 99 duties apply to goods of Vietnam
- 9903.02.69 +20% — The duty provided in the applicable subheading + 20%
- 9903.05.84 +12.5% — The duty provided in the applicable subheading + 12.5%
These are added to the General duty above, not in place of it. Whether a given article falls inside their scope — and the exclusion lists — is set out in the U.S. notes to Chapter 99, which are prose and not machine-readable, so this site does not assign them per code. Check the official schedule before quoting a landed cost.
Already terminated: 9903.01.72 +46%
The General column is the rate for Vietnam: the Special column lists US preference programmes (GSP, USMCA, KORUS…) and Vietnam is in none of them. Source: USITC Harmonized Tariff Schedule of the United States — 2026 HTS Revision 13. For reference only — classification on import is decided by US Customs, and anti-dumping, countervailing and Section 232/301 measures are not covered here.
Corresponding Japanese tariff lines
9303.20 is the same subheading in both schedules (six digits are identical worldwide under the HS Convention). Vietnamese goods can enter Japan under four parallel preference routes — the columns below — and the exporter picks whichever C/O gives the better rate.
| Line | Description | MFN | VJEPA | AJCEP | CPTPP | RCEP |
|---|---|---|---|---|---|---|
| 9303.20-000 | Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles(NO/KG) | 6.3% | Free | Free | Free | Free |
MFN is the lowest of the schedule's General/Temporary/WTO columns (hover to see all three). The preference columns require the matching certificate of origin; an em dash means that agreement gives no preference for the line. Source: Japan's Tariff Schedule, Japan Customs (as of July 9, 2026). For reference only — classification on import is decided by Japan Customs.
Codes at the same level under 930320
Check neighbouring codes to make sure the classification fits best.
Data updated: 01/08/2026 · Found wrong or missing data? Report a data error