In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5% › Not containing added sugar or other sweetening matter
0402.21.30 — In containers of a net weight of 2 kg or less
Đóng gói với khối lượng tịnh từ 2 kg trở xuống
Unit: kg (kg)
HS code 04022130 covers in containers of a net weight of 2 kg or less under heading 0402 (milk and cream, concentrated or containing added sugar or other sweetening matter), Chapter 04. The MFN import duty is 5%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: 8/10%. Unit of quantity: kg.
MFN import duty
5%
Lowest FTA
0%
ASEAN - China (ACFTA)
VAT
8/10%
Excise / Env. tax
—
Not subject
Distinguish from heading:0403Yogur…2202Water…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 5% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 7.5% | 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. 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) | 0% | 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) | 1% | 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) | 1,2% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 0% | 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)1% (2026)0%from 01/01/2027
- Vietnam - Israel (VIFTA)1,2% (2026)0,6%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) | 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.
- - Not containing added sugar or other sweetening matter:
RVC(40) or CTSH
RVC(40) hoặc CTSH
CTSHRVC40
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
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
Milk and cream, concentrated or containing added sugar or other sweetening matter
WO-AK; hoặc RVC 45%
WORVC45
Source: Circular No. 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- - Not containing added sugar or other sweetening matter:
RVC40 or CTSH
RVC40 hoặc CTSH
CTSHRVC40
Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Milk and cream, concentrated or containing added sugar or other sweetening matter
CC, ngoại trừ từ các chế phẩm ăn kiêng thuộc phân nhóm 1901.90 có chứa trên 10% sữa khô tính theo trọng lượng chất khô.
CC
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Sản phẩm bơ sữa; trứng chim và trứng gia cầm; sản phẩm ăn được gốc động vật, chưa được chi tiết hoặc ghi ở nơi khác;
- Nguyên liệu thuộc Chương 4 có xuất xứ thuần túy; và - Trọng lượng đường không vượt quá 20% trọng lượng sản phẩm.
WO
Source: Circular No. 14/2026/TT-BCT
Milk and cream, concentrated or containing added sugar or other sweetening matter
CC or RVC40
CC hoặc RVC40
CCRVC40
Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Sản phẩm bơ sữa; trứng chim và trứng gia cầm; sản phẩm ăn được gốc động vật, chưa được chi tiết hoặc ghi ở nơi khác;
Quá trình sản xuất, trong đó: - Nguyên liệu thuộc Chương 4 có xuất xứ thuần túy; và - Trọng lượng đường không vượt quá 20% trọng lượng sản phẩm.
WO
Source: Circular No. 02/2021/TT-BCT
Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
CC
CC
Source: Circular No. 31/2013/TT-BCT
Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
WO
WO
Source: Circular No. 11/2024/TT-BCT
Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
CC
CC
Source: Circular No. 10/2009/TT-BCT
- - Not containing added sugar or other sweetening matter:
CC hoặc RVC(45)
CCRVC45
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- - Not containing added sugar or other sweetening matter:
CC, ngoại trừ từ Chương 17
CC
Source: Circular No. 01/2024/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 quoted verbatim from the Vietnamese circular, not paraphrased.
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 Industry and Trade · Ministry of Agriculture and Environment
- Goods subject to specialized food safety inspection (1182/QĐ-BCT-PL2-2021)Specialised inspection· Ministry of Industry and Trade
- 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 04 — Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Notes
1. The expression “milk” means full cream milk or partially or completely skimmed milk.
2. For the purposes of heading 04.03, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.
3. For the purposes of heading 04.05:
(a) The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
(b) The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
4. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics:
(a) a milkfat content, by weight of the dry matter, of 5% or more;
(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and
(c) they are moulded or capable of being moulded.
5. This Chapter does not cover:
(a) Non-living insects, unfit for human consumption (heading 05.11);
(b) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02);
(c) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 19.01 or 21.06); or
(d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).
6. For the purposes of heading 04.10, the term “insects” means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).
Subheading Notes
1. For the purposes of subheading 0404.10, the expression “modified whey” means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2. For the purposes of subheading 0405.10 the term “butter” does not include dehydrated butter or ghee (subheading 0405.90).
Vietnam trade in subheading 0402.21
Figures cover the whole 6-digit subheading 0402.21, not code 04022130 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 2021135 mn USD
- 2022171 mn USD
- 2023139 mn USD
Top partners 2023
- New Zealand131 mn USD
- France4 mn USD
- Australia2 mn USD
- Uruguay839,610 USD
- Spain818,185 USD
- Netherlands590,171 USD
- USA71,223 USD
- Thailand2,475 USD
Exports
- 202162 mn USD
- 202259 mn USD
- 202374 mn USD
Top partners 2023
- Iraq69 mn USD
- Cambodia4 mn USD
- Singapore434,116 USD
- Türkiye37,500 USD
- Lao People's Dem. Rep.24,356 USD
- Philippines4,770 USD
- Malaysia2,075 USD
- Russian Federation552 USD
2024: as reported by partner countries
Vietnam has not filed 2024 yet, so this is rebuilt from what its 19 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 | 2024 | Change |
|---|---|---|---|
| Exports | 43,464 USD | 15,882 USD | -63% |
| Imports | 9 mn USD | 12 mn USD | +26% |
- Exports 2023: partners reported 43,464 USD where Vietnam reported 74 mn USD — 0.00× on this measure.
- Imports 2023: partners reported 9 mn USD where Vietnam reported 139 mn USD — 0.07× 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 0402.21 is the same subheading in both schedules. What differs is how each country splits it: below are the 9 US lines under 0402.21.
| US HTS code | Description | General duty |
|---|---|---|
| 0402.21.02.00 | In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent › Not containing added sugar or other sweetening matter › Of a fat content, by weight, not exceeding 3 percent › Described in general note 15 of the tariff schedule and entered pursuant to its provisions(kg) | 3.3¢/kg |
| 0402.21.05.00 | In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent › Not containing added sugar or other sweetening matter › Of a fat content, by weight, not exceeding 3 percent › Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions(kg, kg cmsc) | 3.3¢/kg |
| 0402.21.25.00 | In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent › Not containing added sugar or other sweetening matter › Of a fat content, by weight, not exceeding 3 percent › Other(kg, kg cmsc) | 86.5¢/kg |
| 0402.21.27.00 | In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent › Not containing added sugar or other sweetening matter › Of a fat content, by weight, exceeding 3 percent but not exceeding 35 percent › Described in general note 15 of the tariff schedule and entered pursuant to its provisions(kg) | 6.8¢/kg |
| 0402.21.30.00 | In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent › Not containing added sugar or other sweetening matter › Of a fat content, by weight, exceeding 3 percent but not exceeding 35 percent › Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions(kg, kg cmsc) | 6.8¢/kg |
| 0402.21.50.00 | In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent › Not containing added sugar or other sweetening matter › Of a fat content, by weight, exceeding 3 percent but not exceeding 35 percent › Other(kg, kg cmsc) | $1.092/kg |
| 0402.21.73.00 | In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent › Not containing added sugar or other sweetening matter › Other › Described in general note 15 of the tariff schedule and entered pursuant to its provisions(kg) | 13.7¢/kg |
| 0402.21.75.00 | In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent › Not containing added sugar or other sweetening matter › Other › Described in additional U.S. note 9 to this chapter and entered pursuant to its provisions(kg, kg cmsc) | 13.7¢/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%
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 13. 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
0402.21 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 |
|---|---|---|---|---|---|---|
| 0402.21 | Not containing added sugar or other sweetening matter › 1 Of a fat content, by weight, exceeding 5% › (1) Of a fat content, by weight, not exceeding 30% | (30% + 720 yen/kg) | — | — | — | — |
| 0402.21 | Not containing added sugar or other sweetening matter › 1 Of a fat content, by weight, exceeding 5% › (2) Other | (30% + 1,204 yen/kg) | — | — | — | — |
| 0402.21 | Not containing added sugar or other sweetening matter › 2 Other › (1) For school lunch etc. and for feeding purposes | (500 yen/kg) | — | — | — | — |
| 0402.21 | Not containing added sugar or other sweetening matter › 2 Other › (2) Other | (25% + 500 yen/kg) | — | — | — | — |
| 0402.21-221 | Not containing added sugar or other sweetening matter › �k1�lImported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof(KG) | 25% | — | — | 25% | — |
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 July 9, 2026). For reference only — classification on import is decided by Japan Customs.
Codes at the same level under 040221
Check neighbouring codes to make sure the classification fits best.
Data updated: 01/08/2026 · Found wrong or missing data? Report a data error