Other, frozen › Other
0304.99.10 — Surimi (minced fish meat)
Surimi (thịt cá xay) (SEN)
Unit: kg (kg)
Hồ sơ mã HS — hscodevn.com/hs/03049910 · in ngày 15/9/2026 · chỉ mang tính tham khảo, đối chiếu văn bản pháp lý hiện hành
HS code 03049910 covers surimi (minced fish meat) under heading 0304 (fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen), Chapter 03. The MFN import duty is 15%; 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
15%
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) | 15% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 22.5% | 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. TH | 119/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Australia/New Zealand (AANZFTA) | 5% | 121/2022/NĐ-CP | 30/12/2022 |
| ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026) | 15% | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 0% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 5% | 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) | 15% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 7,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 7,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 7,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 8,2% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 7,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 7,5% | 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
- RCEP - Group A (ASEAN)7,5% (2026)6%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)7,5% (2026)6%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group C (Korea)7,5% (2026)6%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group D (Japan)8,2% (2026)6,8%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group E (Australia)7,5% (2026)6%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)7,5% (2026)6%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - UAE (CEPA)13,6%12,3%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 |
Export duty
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Export duty | 0% | 26/2023/NĐ-CP | 31/05/2023 |
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 →
- - Other:
RVC(40) or CTH
RVC(40) hoặc CTH
CTHRVC40
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Fish and crustaceans, molluscs and other aquatic invertebrates
CC
CC
CC
Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- - Other:
WO-AK
WO-AK
WO
Source: Circular No. 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- - Other:
Đối với cá ngừ vây xanh Đại Tây Dương (Thunnus thynnus), cá ngừ vây xanh Thái Bình Dương (Thunnus orientalis), cá ngừ vây xanh phương nam (Thunnus maccoyii), cá ngừ vây vàng (Thunnus albacares), cá ngừ mắt to (Thunnus obesus) hoặc cá ngừ bụng có sọc (Euthynnus (Katsuwonus) pelamis) thuộc phân nhóm 0304.99: CC; Đối với cá hồi đỏ ((Sockeye or Oncorhynchus nerka), cá hồi Thái Bình Dương (Oncorhynchus gorbuscha (Pink or Humpback salmon), Oncorhynchus keta (Chum or Dog salmon), Oncorhynchus tschawytscha (King or Chinook salmon), Oncorhynchus kisutch (Silver or Coho salmon), Oncorhynchus masou (Cherry salmon), Oncorhynchus rhodurus (Biwa masu)), cá hồi Đại Tây Dương (Salmo salar) hoặc cá hồi sông Đa-nuýp (Hucho Hucho) thuộc phân nhóm 0304.99: CC; Đối với cá trích thuộc loài pilchardus (European pilchard), Sardinops spp. (Sardines), Sardinella spp. (Sardinella) hoặc sprattus (Brisling hoặc Sprats) thuộc phân nhóm 0304.99: CC; Đối với cá cơm ( cá trỏng) (Engraulis spp.) thuộc phân nhóm 0304.99: CC; Đối với hàng hóa khác thuộc phân nhóm 0304.99: CTH;
CCCTH
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
The materials of Chapter 3 are wholly obtained.
Nguyên liệu thuộc Chương 3 có xuất xứ thuần túy.
WO
Source: Circular No. 14/2026/TT-BCT
- - Other:
CC
CC
CC
Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
The materials of Chapter 3 are wholly obtained.
Nguyên liệu thuộc Chương 3 có xuất xứ thuần túy.
WO
Source: Circular No. 02/2021/TT-BCT
Fish and crustaceans, molluscs and other aquatic invertebrates
CC
CC
CC
Source: Circular No. 31/2013/TT-BCT
Fish and crustaceans, molluscs and other aquatic invertebrates
WO
WO
WO
Source: Circular No. 11/2024/TT-BCT
Fish and crustaceans, molluscs and other aquatic invertebrates
CC
CC
CC
Source: Circular No. 10/2009/TT-BCT
- - Other:
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
- - Other:
CC
CC
CC
Source: Circular No. 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Fish and crustaceans, molluscs and other aquatic invertebrates
Toàn bộ nguyên liệu thuộc Chương 3 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 criteria:
a) Goods referred to in Clause 2, Article 2 of this Appendix are considered originating in the Member State where the production or processing of those goods took place if:
- The goods have a regional value content (hereinafter referred to as the “ASEAN Value Content” or the “Regional Value Content (RVC)”) of not less than 40% (forty per cent), calculated in accordance with the formula provided in Article 5 of this Appendix; 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 4 (four)-digit level (that is, a change of heading) of the Harmonized System.
b) Each Member State shall allow the exporter of the goods to decide whether to use the criterion of “RVC of not less than 40% (forty per cent)” or that of “a change in tariff classification at the 4 (four)-digit level” referred to at Point a, Clause 1 in determining the origin of the goods.
CTC
Source: Circular No. 22/2016/TT-BCT · Article 4(1) of Appendix I
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
- Aquatic animals and aquatic animal products subject to quarantine (01/2024/TT-BNNPTNT M5)*Quarantine· Ministry of Agriculture and Environment
Related documents (full text)
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description0304.99.10SURIMI (MINCED FISH MEAT)
SURIMI (THỊT CÁ XAY)
Frozen surimi is a fish protein product made for further processing. It is made from headed, gutted, cleaned and mechanically deboned fresh fish.
Deboned fish meat is then washed, refined, minced and dewatered, and then mixed with cryoprotective food ingredients and frozen.
Cryoprotectants are added to prevent protein denaturation in the frozen state, so that the minced fish meat can be frozen and yet retain the capacity to form gel when heat-treated after thawing. Sugars and/or polyhydric alcohols are commonly used as cryoprotectants.
Reference:
1. Code of Practice for Fish and Fishery Products First Edition World Health Organization Food and Agriculture Organization of the United Nations (FAO).
2. Benjakul et al., 2004; Guenneugues and Morrissey, 2005; Perez- Mateos and Lanier, 2006; Rawdkuen et al., 2008; Campo-Deano and Tovar, 2009.
Picture 1. Surimi (Hình 1. Surimi)
Tiếng Việt
Surimi đông lạnh là một sản phẩm protein từ cá để chế biến thêm. Nó được làm từ cá tươi bỏ đầu, rút ruột, làm sạch và tách xương cơ học.
Thịt cá đã tách xương sau đó được rửa sạch, lọc, xay và khử nước, và sau đó trộn với các thành phần thực phẩm chống đông (cryoprotective) và được làm đông lạnh.
Chất chống đông được thêm vào để ngăn chặn sự biến tính protein ở trạng thái đông lạnh, do đó thịt cá xay có thể được làm đông lạnh nhưng vẫn giữ được khả năng tạo gel khi xử lý nhiệt sau khi rã đông. Đường và/hoặc rượu đa chức thường được sử dụng làm chất chống đông.
Tham khảo:
1. Quy phạm Thực hành đối với Cá và Sản phẩm Thủy sản- Phiên bản đầu tiên- Tổ chức Y tế Thế giới Tổ chức Nông lương của Liên hợp quốc (FAO).
2. Benjakul và cộng sự, 2004; Guenneugues và Morrissey, 2005; Perez-Mateos và Lanier, 2006; Rawdkuen và cộng sự, 2008; Campo-Deano và Tovar, 2009.
Picture 1. Surimi (Hình 1. Surimi)
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 03 — Fish and crustaceans, molluscs and other aquatic invertebrates
Notes
1. This Chapter does not cover:
(a) Mammals of heading 01.06;
(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);
(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or
(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).
2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
3. Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).
Vietnam trade in subheading 0304.99
Figures cover the whole 6-digit subheading 0304.99, not code 03049910 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 202112 mn USD
- 202210 mn USD
- 20236 mn USD
Top partners 2023
- Myanmar2 mn USD
- USA2 mn USD
- Pakistan507,979 USD
- Japan398,437 USD
- United Kingdom301,105 USD
- Norway232,314 USD
- France90,480 USD
- Thailand82,000 USD
Exports
- 2021494 mn USD
- 2022535 mn USD
- 2023405 mn USD
Top partners 2023
- Rep. of Korea80 mn USD
- Japan79 mn USD
- Thailand63 mn USD
- USA49 mn USD
- China39 mn USD
- Malaysia19 mn USD
- Other Asia, nes18 mn USD
- Indonesia17 mn 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 | 264 mn USD | 293 mn USD | +11% |
| Imports | 3 mn USD | 4 mn USD | +45% |
- Exports 2023: partners reported 264 mn USD where Vietnam reported 405 mn USD — 0.65× on this measure.
- Imports 2023: partners reported 3 mn USD where Vietnam reported 6 mn USD — 0.52× 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 0304.99 is the same subheading in both schedules. What differs is how each country splits it: below are the 12 US lines under 0304.99.
| US HTS code | Description | General duty |
|---|---|---|
| 0304.99.11.04 | Other, frozen › Other › In bulk or in immediate containers weighing with their contents over 6.8 kg each › Minced › Surimi(kg) | Free |
| 0304.99.11.09 | Other, frozen › Other › In bulk or in immediate containers weighing with their contents over 6.8 kg each › Minced › Other(kg) | Free |
| 0304.99.11.50 | Other, frozen › Other › In bulk or in immediate containers weighing with their contents over 6.8 kg each › Other › Sole(kg) | Free |
| 0304.99.11.60 | Other, frozen › Other › In bulk or in immediate containers weighing with their contents over 6.8 kg each › Other › Greenland turbot (Greenland halibut) (Reinhardtius hippoglossoides)(kg) | Free |
| 0304.99.11.70 | Other, frozen › Other › In bulk or in immediate containers weighing with their contents over 6.8 kg each › Other › Ocean perch(kg) | Free |
| 0304.99.11.82 | Other, frozen › Other › In bulk or in immediate containers weighing with their contents over 6.8 kg each › Other › Pike(kg) | Free |
| 0304.99.11.83 | Other, frozen › Other › In bulk or in immediate containers weighing with their contents over 6.8 kg each › Other › Whitefish(kg) | Free |
| 0304.99.11.84 | Other, frozen › Other › In bulk or in immediate containers weighing with their contents over 6.8 kg each › Other › Other › Fresh-water(kg) | Free |
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
0304.99 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 |
|---|---|---|---|---|---|---|
| 0304.99 | Other › 1 Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | 10% | — | — | — | — |
| 0304.99 | Other › 2 Other | 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 030499
Check neighbouring codes to make sure the classification fits best.
Data updated: 11/08/2026 · Found wrong or missing data? Report a data error