Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter › Other

040410998-digit code New in 2026

0404.10.99 — Other

Loại khác

Unit: kg (kg)

HS code 04041099 covers other under heading 0404 (whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included), Chapter 04. The MFN import duty is 0%; 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

0%

Lowest FTA

0%

ASEAN - China (ACFTA)

VAT

5/8/10%

Excise / Env. tax

Not subject

Import duty comparison across FTA schedules

Full table with legal documents & effective dates
Tax / ScheduleRateDocumentEffective
Preferential import duty (MFN)0%26/2023/NĐ-CP15/07/2023
Ordinary import duty5%15/2023/QĐ-TTg15/07/2023
ASEAN (ATIGA)(2026)0%126/2022/NĐ-CP30/12/2022
ASEAN - China (ACFTA)0%118/2022/NĐ-CP30/12/2022
ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027)0%120/2022/NĐ-CP30/12/2022
Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027)0%124/2022/NĐ-CP30/12/2022
ASEAN - Korea (AKFTA)0%119/2022/NĐ-CP30/12/2022
ASEAN - Australia/New Zealand (AANZFTA)0%121/2022/NĐ-CP30/12/2022
ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026)0%122/2022/NĐ-CP30/12/2022
Vietnam - Korea (VKFTA)(2026)0%125/2022/NĐ-CP30/12/2022
Vietnam - Chile (VCFTA)(2026)0%112/2022/NĐ-CP30/12/2022
Vietnam - Eurasian Economic Union (VN-EAEU)(2026)0%113/2022/NĐ-CP30/12/2022
CPTPP Agreement(2026)0%115/2022/NĐ-CP30/12/2022
ASEAN - Hong Kong (AHKFTA)(2026)0%123/2022/NĐ-CP30/12/2022
Vietnam - EU (EVFTA)(2026)0%116/2022/NĐ-CP30/12/2022
Vietnam - UK (UKVFTA)(2026)0%117/2022/NĐ-CP30/12/2022
Vietnam - Laos0%206/2025/NĐ-CP15/07/2025
Vietnam - Israel (VIFTA)(2026)0%131/2024/NĐ-CP15/10/2024
RCEP - Group A (ASEAN)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group B (China)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group C (Korea)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group D (Japan)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group E (Australia)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group F (New Zealand)(2026)0%129/2022/NĐ-CP30/12/2022

FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.

VAT · Excise tax · Environmental protection tax

Tax / ScheduleRateDocumentEffective
Value added tax (VAT)5/8/10%181/2025/NĐ-CP01/07/2025

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.

AANZFTAC/O AANZRule set at subheading level 0404.10

- Whey and modified whey, whether or not concentrated or 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

AJCEPC/O AJRule set at chapter level Chapter 4

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

AKFTAC/O AKRule set at subheading level 0404.10

- Whey and modified whey, whether or not 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

ATIGAC/O DRule set at subheading level 0404.10

- Whey and modified whey, whether or not concentrated or 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

CPTPPC/O CPTPPRule set at heading level 04.01 - 04.04

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

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

EVFTAC/O EUR.1Rule set at chapter level ex Chapter 4 · only part of the heading — read the description

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

RCEPC/O RCEPRule set at heading level 04.04

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

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

UKVFTAC/O EUR.1 (UK)Rule set at chapter level Ex Chapter 04 · only part of the heading — read the description

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

VCFTAC/O VCRule set at chapter level Chapter 04

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

VIFTAC/O VN-ILRule set at chapter level Chapter 4

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

VJEPAC/O VJRule set at chapter level Chapter 4

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

VKFTAC/O KVRule set at subheading level 0404.10

- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:

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

VN_EAEUC/O EAVRule set at subheading level 0404.10

- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:

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

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.

ACFTAC/O EGeneral rule applies

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:

a) The goods have a regional value content (RVC) of not less than 40% of the FOB value calculated in accordance with Article 8 of this Circular and the last production process is carried out in a Member State; or

b) Goods of Chapters 25, 26, 28, 29, 31 and 39; Chapters 42 to 49; Chapters 57 to 59; Chapters 61, 62 and 64; Chapters 66 to 71; Chapters 73 to 83; Chapters 86 and 88; and Chapters 91 to 97 of the Harmonized Commodity Description and Coding System using non-originating materials undergo a change in tariff classification at the 4-digit level (CTH), except for headings 29.01, 29.02, 31.05, 39.01, 39.02, 39.03, 39.07 and 39.08, to which the RVC 40% origin criterion applies.

CTHRVC40

Source: Circular No. 12/2019/TT-BCT · Article 7(1)

AHKFTAC/O AHKGeneral rule applies

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)

AIFTAC/O AIGeneral rule applies

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

VN_LAOC/O SGeneral rule applies

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

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 0404.10

Figures cover the whole 6-digit subheading 0404.10, not code 04041099 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.

Imports

  • 202181 mn USD
  • 202282 mn USD
  • 202366 mn USD

Top partners 2023

  • USA21 mn USD
  • Poland7 mn USD
  • Spain6 mn USD
  • Netherlands4 mn USD
  • Germany4 mn USD
  • Italy4 mn USD
  • Lithuania3 mn USD
  • Belarus3 mn USD

Exports

  • 20212 mn USD
  • 20222 mn USD
  • 20232 mn USD

Top partners 2023

  • Cambodia2 mn USD
  • Lao People's Dem. Rep.121,742 USD
  • Myanmar4,933 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.

20232024Change
Exports49 USD52,407 USD+106853%
Imports30 mn USD30 mn USD+1%
  • Exports 2023: partners reported 49 USD where Vietnam reported 2 mn USD — 0.00× on this measure.
  • Imports 2023: partners reported 30 mn USD where Vietnam reported 66 mn USD — 0.45× 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 0404.10 is the same subheading in both schedules. What differs is how each country splits it: below are the 9 US lines under 0404.10.

US HTS codeDescriptionGeneral duty
0404.10.05.00Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter › Modified whey › Whey protein concentrates(kg, kg cmsc)8.5%
0404.10.08.00Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter › Modified whey › Other › Described in general note 15 of the tariff schedule and entered pursuant to its provisions(kg)13%
0404.10.11.00Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter › Modified whey › Other › Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions(kg, kg cmsc)13%
0404.10.15.00Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter › Modified whey › Other › Other(kg, kg cmsc)$1.035/kg + 8.5%
0404.10.20.00Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter › Other › Fluid(liters, kg cmsc)0.34¢/liter
0404.10.48.00Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter › Other › Dried › Described in general note 15 of the tariff schedule and entered pursuant to its provisions(kg)3.3¢/kg
0404.10.50.10Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter › Other › Dried › Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions › Articles for which an import license is required(kg, kg cmsc)3.3¢/kg
0404.10.50.90Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter › Other › Dried › Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions › Other(kg, kg cmsc)3.3¢/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.

Codes at the same level under Other:

Check neighbouring codes to make sure the classification fits best.

Data updated: 30/07/2026 · Found wrong or missing data? Report an issue for this code →