Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material › Disposable articles
9619.00.13 — Baby napkins and pads for incontinence, of paper, paper pulp, cellulose wadding or webs of cellulose fibres
Bỉm và miếng lót vệ sinh trẻ em từ giấy, bột giấy, tấm xơ sợi xenlulo hoặc màng xơ sợi xenlulo
Unit: kg/chiếc (kg/unit)
HS code 96190013 covers baby napkins and pads for incontinence, of paper, paper pulp, cellulose wadding or webs of cellulose fibres under heading 9619 (sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material), Chapter 96. The MFN import duty is 15%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: 8/10%. Unit of quantity: kg/unit.
MFN import duty
15%
Lowest FTA
0%
excl. KH, MM
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) | 15% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 22.5% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0%excl. KH, MM | 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. KH, ID, LA, PH | 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) | 0% | 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) | 3% | 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 | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 0% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 7,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 7,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 7,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 8,2% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 7,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 7,5% | 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.
FTA duty phase-down
Upcoming reductions for this code — the new rate takes effect on this site automatically on the effective date.
- ASEAN - Hong Kong (AHKFTA)3% (2026)0%from 01/01/2027
- RCEP - Group A (ASEAN)7,5% (2026)6%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)7,5% (2026)6%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group C (Korea)7,5% (2026)6%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group D (Japan)8,2% (2026)6,8%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group E (Australia)7,5% (2026)6%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)7,5% (2026)6%from 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.
Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material
RVC(40) hoặc CC ) và
CCRVC40
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- - Baby napkins and pads for incontinence, of paper, paper pulp, cellulose wadding or webs of cellulose fibres
RVC40 or CTH or production process rule 3
RVC40 hoặc CTH hoặc Quy tắc quy trình sản xuất 3
CTHRVC40
Source: Circular No. 12/2019/TT-BCT
- - Baby napkins and pads for incontinence, of paper, paper pulp, cellulose wadding or webs of cellulose fibres
RVC40; or CTH; or the textile rule
RVC40; hoặc CTH; hoặc Quy tắc hàng dệt may
CTHRVC40
Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material
CTH, trừ vật liệu dệt. Ghi chú: Xem Phụ lục IX (Quy tắc cụ thể mặt hàng đối với hàng dệt may) để biết quy tắc xuất xứ áp dụng cho vật liệu dệt thuộc nhóm 96.19.
CTH
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Các mặt hàng khác, 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: Circular No. 14/2026/TT-BCT
- - Baby napkins and pads for incontinence, of paper, paper pulp, cellulose wadding or webs of cellulose fibres
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
Các mặt hàng khác, ngoại trừ:
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: Circular No. 02/2021/TT-BCT
- - Baby napkins and pads for incontinence, of paper, paper pulp, cellulose wadding or webs of cellulose fibres
CTH
CTH
Source: Circular No. 31/2013/TT-BCT
Băng (miếng) và nút bông vệ sinh (tampons), khăn và tã lót cho trẻ và các vật phẩm tương tự, bằng mọi vật liệu.
CTH
CTH
or
60%
Source: Circular No. 11/2024/TT-BCT
- - Baby napkins and pads for incontinence, of paper, paper pulp, cellulose wadding or webs of cellulose fibres
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
- - Baby napkins and pads for incontinence, of paper, paper pulp, cellulose wadding or webs of cellulose fibres
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 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. 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.
Commodity policy for this HS code
Unofficial English rendering of the Vietnamese source; the document numbers link to the full text.
Managing authority: Ministry of Industry and Trade
- List of items exempted from specialized inspection requirements (765/QĐ-BCT dated 29/03/2019)Specialised inspection· Ministry of Industry and Trade
Related documents (full text)
Notes for Chapter 96 — Miscellaneous manufactured articles
Notes
1. This Chapter does not cover:
(a) Pencils for cosmetic or toilet uses (Chapter 33);
(b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);
(c) Imitation jewellery (heading 71.17);
(d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles;
(f) Articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18));
(g) Articles of Chapter 91 (for example, clock or watch cases);
(h) Musical instruments or parts or accessories thereof (Chapter 92);
(ij) Articles of Chapter 93 (arms and parts thereof);
(k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);
(l) Articles of Chapter 95 (toys, games, sports requisites); or
(m) Works of art, collectors’ pieces or antiques (Chapter 97).
2. In heading 96.02 the expression “vegetable or mineral carving material” means:
(a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);
(b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.
3. In heading 96.03 the expression “prepared knots and tufts for broom or brush making” applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.
4. Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
Vietnam trade in subheading 9619.00
Figures cover the whole 6-digit subheading 9619.00, not code 96190013 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 2021181 mn USD
- 2022187 mn USD
- 2023192 mn USD
Top partners 2023
- China136 mn USD
- Japan41 mn USD
- Thailand6 mn USD
- Philippines4 mn USD
- Indonesia2 mn USD
- Rep. of Korea2 mn USD
- Egypt553,462 USD
- Germany225,169 USD
Exports
- 202172 mn USD
- 202296 mn USD
- 2023132 mn USD
Top partners 2023
- Malaysia33 mn USD
- Thailand28 mn USD
- Australia20 mn USD
- Cambodia11 mn USD
- USA9 mn USD
- Philippines6 mn USD
- Russian Federation5 mn USD
- Germany3 mn USD
2024: as reported by partner countries
Vietnam has not filed 2024 yet, so this is rebuilt from what its 19 largest trading partners reported about trade with Vietnam (85% of Vietnam's trade). Not the same measure as the figures above — compare it only with the 2023 row beside it.
| 2023 | 2024 | Change | |
|---|---|---|---|
| Exports | 109 mn USD | 119 mn USD | +9% |
| Imports | 300 mn USD | 326 mn USD | +9% |
- Exports 2023: partners reported 109 mn USD where Vietnam reported 132 mn USD — 0.82× on this measure.
- Imports 2023: partners reported 300 mn USD where Vietnam reported 192 mn USD — 1.56× on this measure.
The gap is not a rounding difference: goods re-exported through Hong Kong or Singapore, a different heading chosen by the importing customs, and origin-based versus destination-based attribution all pull the two measures apart. Use the year-on-year change, not the level.
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 9619.00 is the same subheading in both schedules. What differs is how each country splits it: below are the 21 US lines under 9619.00.
| US HTS code | Description | General duty |
|---|---|---|
| 9619.00.05.00 | Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material › Of plastics(kg) | 5% |
| 9619.00.11.00 | Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material › Of paper pulp(kg) | Free |
| 9619.00.15.10 | Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material › Of paper, cellulose wadding or webs of cellulose fibers › Sanitary napkins and tampons(kg) | Free |
| 9619.00.15.30 | Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material › Of paper, cellulose wadding or webs of cellulose fibers › Diapers and diaper liners(kg) | Free |
| 9619.00.15.60 | Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material › Of paper, cellulose wadding or webs of cellulose fibers › Other(kg) | Free |
| 9619.00.21.00 | Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material › Of textile wadding › Of cotton (369)(kg) | 3.6% |
| 9619.00.25.00 | Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material › Of textile wadding › Other (669)(kg) | 6.3% |
| 9619.00.31.00 | Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material › Diapers of other textile materials › Of cotton › Of knitted or crocheted textile fabric (239)(doz., kg) | 8.1% |
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
9619.00 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 |
|---|---|---|---|---|---|---|
| 9619.00-000 | Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material(NO/KG) | Free | 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 “Disposable articles:”
Check neighbouring codes to make sure the classification fits best.
Data updated: 31/07/2026 · Found wrong or missing data? Report a data error