Agreement · VN-LAO

VN-LAO – Viet Nam–Lao PDR Trade Agreement

Biểu thuế nhập khẩu ưu đãi đặc biệt Việt Nam - Lào

About the agreement

Viet Nam–Lao PDR Trade Agreement (VN-LAO). Viet Nam’s partners under the agreement: 1 economies. Viet Nam’s special preferential import tariff for the agreement is issued with Decree 206/2025/NĐ-CP; the portal converts that schedule verbatim from the source tariff workbook. Preferential rates require meeting the rules of origin and a valid proof of origin (Form S); the portal does not confirm eligibility.

Look up an HS code in this schedule

Schedules & periods

ScheduleWorksheetDirectionPeriodsBT2026 column
Only in consolidated BT2026 (column BM); the source has no separate worksheet.

Rules of origin

To use the special preferential rate, goods must meet the agreement origin rules and hold valid proof of origin. The system only applies rules backed by verified legal data.

  • WO – wholly obtained
  • RVC – regional value content
  • CTC – change in tariff classification
  • PSR – product-specific rules
  • Accumulation
  • Direct consignment & non-manipulation

The criteria list is indicative; the exact criteria are in each agreement's rules-of-origin Circular.