How to Use HLOOKUP and VLOOKUP? How to download the Excel file of the import-export tariff schedule of Vietnam 2025?
How to use the HLOOKUP and VLOOKUP functions?
The HLOOKUP and VLOOKUP functions assist in looking up data within a table in Excel:
- VLOOKUP (Vertical Lookup - Column Lookup): Used to find a value in the first column of a table and return a corresponding value from another column.
- HLOOKUP (Horizontal Lookup - Row Lookup): Used to find a value in the first row of a table and return a corresponding value from another row.
1. VLOOKUP Function – Column Lookup
Syntax: VLOOKUP(lookup_value, table_array, col_index_num, [range_lookup])
- lookup_value: The value to be found in the first column of the table.
- table_array: The table data range containing the value to find.
- col_index_num: The column number from which to retrieve the data.
- range_lookup: TRUE (approximate match) or FALSE (exact match).
Example of VLOOKUP:
Suppose you have the following table:
| Product Code | Product Name | Price |
| 101 | Ballpoint Pen | 5,000 |
| 102 | Pencil | 3,000 |
| 103 | Eraser | 2,000 |
To find the price of the product with code 102: =VLOOKUP(102, A2:C4, 3, FALSE)
- Look for 102 in the first column (A).
- Retrieve the value from the 3rd column (C), the result is 3,000.
2. HLOOKUP Function – Row Lookup
Syntax: HLOOKUP(lookup_value, table_array, row_index_num, [range_lookup])
- lookup_value: The value to be found in the first row of the table.
- table_array: The data range table containing the value.
- row_index_num: The row number from which to retrieve the data.
- range_lookup: TRUE (approximate match) or FALSE (exact match).
Example of HLOOKUP
Suppose you have the following table:
| Product Code | 101 | 102 | 103 |
| Name | Ballpoint Pen | Pencil | Eraser |
| Price | 5,000 | 3,000 | 2,000 |
To retrieve the price of the product with code 102: =HLOOKUP(102, A1:D3, 3, FALSE)
- Look for 102 in the first row (A1:D1).
- Retrieve the value from the 3rd row (Price), the result is 3,000.
* Comparison of HLOOKUP and VLOOKUP
| Feature | VLOOKUP (Column Lookup) | HLOOKUP (Row Lookup) |
| Lookup Data | In the first column | In the first row |
| Returns | A value in another column | A value in another row |
| When to use? | When data is by column (vertical) | When data is by row (horizontal) |
The information is for reference only!
How to Use HLOOKUP and VLOOKUP? Download the Excel file of the import-export tariff schedule of Vietnam 2025 (Image from the Internet)
Download the Excel File of the import-export duty schedule of Vietnam 2025
Currently, the import-export tariff schedule 2025 includes the Export Tariff, Preferential Import Tariff, List of Goods, and absolute tax rates, mixed tax, out-of-quota import duty as prescribed in Decree 26/2023/ND-CP.
The 2025 import-export tariff schedules pertaining to import-export goods include 27 tax schedules as follows:
- Regular Import Tariff, Preferential Import Tariff;
- Value-added Tax Schedule (Reduction of VAT in accordance with Resolution 174/2024/QH15 dated November 30, 2024).
- 18 Special Preferential Import Tariffs (ACFTA, ATIGA, AJCEP, VJEPA, AKFTA, AANZFTA, AIFTA, VKFTA, VCFTA, VNEAEUFTA, AHKFTA, VNCU, EVFTA, UKVFTA, VN-LAO, CPTPP, VIFTA, RCEP). The import-export tariff schedule 2025 has an additional new special preferential import tax schedule "Special Preferential Import Tariff of Vietnam and Israel for the period 2024 - 2027".
- Excise Tax; Environmental Protection Tax
- Preferential Export Tariff to implement the CPTPP; Preferential Export Tariff EVFTA; Preferential Export Tariff UKVFTA;
Download the Excel file of the import-export tariff schedule 2025...Here
What are principles for issuance of the 2025 import-export duty schedule of Vietnam?
According to Article 10 of the Law on Export and Import Taxes 2016, the principles are stipulated as follows
Principles for Issuing Tax Schedules and Tax Rates
- Encourage the import of raw materials, giving priority to those not yet meeting domestic demand; focus on developing high technology industries, technology source, energy saving, environmental protection.
- Suit the socio-economic development orientation of the State and the commitments on export, import taxes in international treaties to which the Socialist Republic of Vietnam is a member.
- Contribute to stabilizing the market and the national budget revenue.
- Be simple, transparent, creating facilitation for taxpayers and implementing administrative tax procedure reform.
- Apply a unified tax rate for goods of the same nature, structure, use, with similar technical functions; import tax rates decrease from finished products to raw materials; export tax rates increase from finished products to raw materials.
Thus, according to the above provision, there are a total of 5 principles when issuing the 2025 import-export tariff schedule, specifically including:
(1) Encourage the import of raw materials, giving priority to those not yet meeting domestic demand; focus on developing high technology industries, technology source, energy saving, environmental protection.
(2) Suit the socio-economic development orientation of the State and the commitments on export, import taxes in international treaties to which the Socialist Republic of Vietnam is a member.
(3) Contribute to stabilizing the market and the national budget revenue.
(4) Be simple, transparent, creating facilitation for taxpayers and implementing administrative tax procedure reform.
(5) Apply a unified tax rate for goods of the same nature, structure, use, with similar technical functions; import tax rates decrease from finished products to raw materials; export tax rates increase from finished products to raw materials.
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