How do I challenge customs tariffs on imported electronics under Vietnam's FTAs?

For imported consumer electronics, if you believe customs duties under Vietnam’s Free Trade Agreements (FTAs) have been incorrectly applied, you may:
- File a customs/tax appeal against a duty assessment based on incorrect HS classification, origin determination, or failure to apply FTA preferential rates;
- Apply for an advance ruling on HS code, origin, or customs value to mitigate future tariff risks;
- Request application or refund of FTA preferential duties where the goods satisfy the relevant rules of origin but were not granted preferences at the time of importation.
Typical documentation includes: customs declarations, commercial contracts, invoices, bills of lading, packing lists, FTA certificates of origin (C/O) or self-certification, technical specifications of the goods, and the relevant appeal/request documents.
Review timelines are generally 30–60 days, depending on the nature and complexity of the case.
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Dear Client,

Under the Law on Customs 2014 and Law on Complaints 2011, you have three primary options:

• Advance Ruling: Request the General Department of Customs to pre-determine your HS Code and origin before importation to ensure certainty.


• Administrative Complaint: Formally contest a tax assessment or C/O rejection if you believe the Customs' decision contradicts current FTA regulations.


• Customs Consultation: Provide technical evidence during the clearance process to justify your declared HS Code and value.

Required Documentation

To secure FTA preferential rates (EVFTA, CPTPP, RCEP, etc.), you must provide:

• Valid Certificate of Origin (C/O): Correct form and valid duration.


• Technical Dossier: Catalogs, circuit diagrams, and functional descriptions (critical for electronic classification).


• Commercial Documents: Sales contract, invoice, and proof of direct consignment.

Timelines

• Advance Rulings: Generally 30 days from receiving a complete dossier.


• Complaints: Usually 30 to 45 days for the first-instance resolution.


• Tax Refunds: Processed within 06 working days once the refund application is deemed valid.

Professional Recommendation from LAWPLUS:

Electronic goods are highly susceptible to HS Code misclassification, which can lead to significant tax arrears. We recommend a Pre-Import Compliance Audit to verify that your technical specifications align with the specific Product Specific Rules (PSR) of your chosen FTA. Furthermore, your import contracts should include "Tariff Change" clauses to mitigate financial risks during disputes.

Would you like us to review your product specifications to determine the most advantageous HS Code under current FTAs?