Note: Our suggestion is for your reference only, not legally obligated.
For your questions, we would like to have below answer:
* For import tax rate:
Pursuant to List of import-export goods enclosed with the Circular No. 103/2015/TT-BTC dated 01/07/2015 by Ministry of Finance;MFN import export tariff schedule enclosed with Circular No. 182/2015/TT-BTC dated 16/11/2015 by the Ministry of Finance, we suggest you as followings:
HS 4911.99.90: - - - Other. The import tax rate is 20%.
* ASEAN FTA import/export tariff schedule
Pursuant to Article 2, Circular No. 165/2014/QĐ-BTC dated 14/11/2014 by the Ministry of Finance, promulgating Vietnam’s Special Preferential Import Tariff to implement the ASEAN Agreement on Trade in Goods during 2015- 2018. To be applied with special preferential import tariff schedule of Vietnam under ATIGA, goods must be complied with these below requirements:
1. Being named in the Special Preferential Import Tariff promulgated together with this Circular;
2. Being imported from the following ASEAN member countries into Vietnam: Brunei Darussalam; The Kingdom of Cambodia; The Republic of Indonesia; Lao People's Democratic Republic; Malaysia; The Union of Myanmar; The Republic of the Philippines; The Republic of Singapore; The Kingdom of Thailand; The Socialist Republic of Vietnam (goods imported into the domestic market from nontariff areas).
3. Being transported directly from a country of exportation, specified in Clause 2 of this Article, to Vietnam under the Ministry of Industry and Trade's regulations;
4. Satisfying the rules of origin of goods in the ASEAN Agreement on Trade in Goods and having an ASEAN certificate of origin (referred to as C/O - Form D) as required by the Ministry of Industry and Trade.
If your goods imported from Malaysia, if commodities met all conditions above will be applied tax rate under the Tariff issued together with this Circular.
HS 4911.99.90: - - - Other. The import tax rate is 0% (applied from 2015 to 2018).
* For VAT: is performed as Circular No. 83/2014/TT-BTC dated June 26, 2014 of the Ministry of Finance guiding the application of value-added tax according to Vietnam’s list of imports.
HS 4911.99.90: - - - Other. The VAT is 10%.
For detail information, please study the mentioned documents for reference. If you do not understand, please kindly contact with customs branch at border gate where you plan to declare customs for detail instruction.