Meat of bovine animals, frozen
0202.30.00 — Boneless
Thịt lọc không xương
Unit: kg (kg)
Hồ sơ mã HS — hscodevn.com/hs/02023000 · in ngày 15/9/2026 · chỉ mang tính tham khảo, đối chiếu văn bản pháp lý hiện hành
HS code 02023000 covers boneless under heading 0202 (meat of bovine animals, frozen), Chapter 02. The MFN import duty is 14%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: */5/8/10. Unit of quantity: kg.
MFN import duty
14%
Lowest FTA
0%
ASEAN - China (ACFTA)
VAT
*/5/8/10
8% under the current reduction · 10% standard · 5% specific groups · * some cases not subject
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) | 14% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 21% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0% | 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. LA, KR | 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) | 1% | 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) | * | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 7% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 7% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 7% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 7,6% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 7% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 7% | 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
- Vietnam - Chile (VCFTA)1% (2026)0%from 01/01/2027
- RCEP - Group A (ASEAN)7% (2026)5,6%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)7% (2026)5,6%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group C (Korea)7% (2026)5,6%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group D (Japan)7,6% (2026)6,4%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group E (Australia)7% (2026)5,6%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)7% (2026)5,6%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - UAE (CEPA)12,7%11,5%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) | */5/8/10 | 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. Step-by-step self-check →
- Boneless
CC
CC
CC
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Meat and edible meat offal
CC except from Chapter 1
CC ngoại trừ từ chương 1
CC
Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
Meat and edible meat offal
WO
WO
WO
Source: Circular No. 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Boneless
RVC40 or CC
RVC40 hoặc CC
CCRVC40
Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Meat of bovine animals, frozen
CC
CC
CC
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Meat and edible meat offal
Nguyên liệu thịt và phụ phẩm dạng thịt ăn được sau giết mổ có xuất xứ thuần túy.
WO
Source: Circular No. 14/2026/TT-BCT
Meat and edible meat offal
CC except from Chapter 01
CC ngoại trừ từ Chương 01
CC
Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Meat and edible meat offal
Nguyên liệu là thịt và phụ phẩm dạng thịt ăn được sau giết mổ có xuất xứ thuần túy.
WO
Source: Circular No. 02/2021/TT-BCT
Meat and edible meat offal
CC except from Chapter 1.
CC ngoại trừ từ Chương 1.
CC
Source: Circular No. 10/2009/TT-BCT
- Boneless
WO
WO
WO
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Boneless
CC, except from Chapter 1
CC, ngoại trừ từ Chương 1
CC
Source: Circular No. 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Meat and edible meat offal
Toàn bộ nguyên liệu thuộc Chương 2 có xuất xứ thuần túy
WO
Source: Circular No. 24/2026/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. 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 translated for reference; the Vietnamese wording quoted underneath is the binding text.
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 Agriculture and Environment
- Goods that are specimens of endangered, precious, and rare forest animals and animals listed in the CITES appendices (17/2023/TT-BNNPTNT)Licence· Ministry of Agriculture and Environment
- Terrestrial animals and animal products subject to quarantine (01/2024/TT-BNNPTNT M1)Quarantine· Ministry of Agriculture and Environment
Related documents (full text)
Notes for Section I — LIVE ANIMALS; ANIMAL PRODUCTS
Notes
1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
2. Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze-dried.
Notes for Chapter 02 — Meat and edible meat offal
1. This Chapter does not cover:
(a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;
(b) Edible, non-living insects (heading 04.10);
(c) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or
(d) Animal fat, other than products of heading 02.09 (Chapter 15).
Vietnam trade in subheading 0202.30
Figures cover the whole 6-digit subheading 0202.30, not code 02023000 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 2021514 mn USD
- 2022748 mn USD
- 2023660 mn USD
Top partners 2023
- India489 mn USD
- Australia67 mn USD
- Canada55 mn USD
- USA32 mn USD
- Japan6 mn USD
- New Zealand3 mn USD
- Russian Federation3 mn USD
- Spain3 mn USD
Exports
- 2021800,939 USD
- 20222 mn USD
- 20232 mn USD
Top partners 2023
- Cambodia2 mn USD
- USA220,278 USD
- Lao People's Dem. Rep.102,776 USD
- United Kingdom11,270 USD
- Japan8,813 USD
- India2,400 USD
- Russian Federation2,117 USD
- Singapore710 USD
2025: as reported by partner countries
Vietnam has not filed 2025 yet, so this is rebuilt from what its 16 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.
| Flow | 2023 | 2025 | Change |
|---|---|---|---|
| Exports | 2 mn USD | 37,593 USD | -98% |
| Imports | 719 mn USD | 849 mn USD | +18% |
- Exports 2023: partners reported 2 mn USD where Vietnam reported 2 mn USD — 0.81× on this measure.
- Imports 2023: partners reported 719 mn USD where Vietnam reported 660 mn USD — 1.09× 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 0202.30 is the same subheading in both schedules. What differs is how each country splits it: below are the 16 US lines under 0202.30.
| US HTS code | Description | General duty |
|---|---|---|
| 0202.30.02.00 | Boneless › Described in general note 15 of the tariff schedule and entered pursuant to its provisions › Processed › High-quality beef cuts(kg) | 4% |
| 0202.30.04.00 | Boneless › Described in general note 15 of the tariff schedule and entered pursuant to its provisions › Processed › Other(kg) | 10% |
| 0202.30.06.00 | Boneless › Described in general note 15 of the tariff schedule and entered pursuant to its provisions › Other(kg) | 4.4¢/kg |
| 0202.30.10.00 | Boneless › Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions › Processed › High-quality beef cuts(kg) | 4% |
| 0202.30.30.00 | Boneless › Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions › Processed › Other(kg) | 10% |
| 0202.30.50.15 | Boneless › Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions › Other › Frozen boneless veal cuts(kg) | 4.4¢/kg |
| 0202.30.50.25 | Boneless › Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions › Other › Other › Rib cuts(kg) | 4.4¢/kg |
| 0202.30.50.35 | Boneless › Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions › Other › Other › Chuck cuts(kg) | 4.4¢/kg |
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%
Selling to a US buyer? Screen the parties first — buyer, L/C bank and forwarder against the US restricted lists; a listed party can get the shipment held.
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 18. 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
0202.30 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 |
|---|---|---|---|---|---|---|
| 0202.30 | Boneless | 38.5% | — | — | — | — |
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 August 8, 2026). For reference only — classification on import is decided by Japan Customs.
Codes at the same level under 0202
Check neighbouring codes to make sure the classification fits best.
Data updated: 11/08/2026 · Found wrong or missing data? Report a data error