Tea, whether or not flavoured › Green tea (not fermented) in immediate packings of a content not exceeding 3 kg
0902.10.10 — Leaves
Lá chè
Unit: kg (kg)
HS code 09021010 covers leaves under heading 0902 (tea, whether or not flavoured), Chapter 09. The MFN import duty is 40%; the lowest FTA rate is 0% under ASEAN (ATIGA) (C/O form D required). VAT: */5/8/10. Unit of quantity: kg.
MFN import duty
40%
Lowest FTA
0%
ASEAN (ATIGA)
VAT
*/5/8/10
Excise / Env. tax
—
Not subject
Distinguish from heading:0903Maté2939Alkal…0813Fruit…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 40% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 60% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 5% | 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, MY, KR, TH | 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) | 30% | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 0% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 32% | 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) | * | 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) | 28% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 40% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 40% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 40% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 40% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 40% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 40% | 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.
- Vietnam - Israel (VIFTA)28% (2026)24%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.
- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg:
RVC(40) or CC
RVC(40) hoặc CC
CCRVC40
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg:
CC
CC
Source: Circular No. 12/2019/TT-BCT
Tea, whether or not flavoured
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
Tea, whether or not flavoured
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
- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg:
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
- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg:
CC; or an RVC of not less than 40% under the indirect formula.
CC; hoặc RVC không thấp hơn 40% theo công thức tính gián tiếp.
CC
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Coffee, tea, maté and spices
Manufacture using materials of any heading.
Sử dụng nguyên liệu từ bất kỳ Nhóm nào để sản xuất.
Source: Circular No. 14/2026/TT-BCT
- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg:
WO
WO
Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Coffee, tea, maté and spices
Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào.
Source: Circular No. 02/2021/TT-BCT
- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg:
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
- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg:
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
- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg:
RVC(40) or CTSH
RVC(40) hoặc CTSH
CTSHRVC40
Source: Circular No. 08/2020/TT-BCT
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
- Goods imported in the form of buying, selling, and exchange by border residents (42/2019/TT-BCT & 34/2025/TT-BCT )Listed· Ministry of Industry and Trade
Related documents (full text)
Notes for Section II — VEGETABLE PRODUCTS
1. In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
Notes for Chapter 09 — Coffee, tea, maté and spices
Notes
1. Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows:
(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;
(b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.
The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03.
2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.
Vietnam trade in subheading 0902.10
Figures cover the whole 6-digit subheading 0902.10, not code 09021010 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 20212 mn USD
- 20222 mn USD
- 20233 mn USD
Top partners 2023
- Thailand1 mn USD
- Japan603,038 USD
- China220,458 USD
- Other Asia, nes201,866 USD
- Singapore78,885 USD
- Sri Lanka75,689 USD
- Lithuania52,890 USD
- Russian Federation30,296 USD
Exports
- 20211 mn USD
- 20227 mn USD
- 20233 mn USD
Top partners 2023
- USA723,384 USD
- Germany522,817 USD
- Australia334,434 USD
- United Kingdom212,454 USD
- Saudi Arabia142,302 USD
- Malaysia125,410 USD
- Singapore80,514 USD
- China74,458 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 | 2 mn USD | 4 mn USD | +93% |
| Imports | 4 mn USD | 7 mn USD | +78% |
- Exports 2023: partners reported 2 mn USD where Vietnam reported 3 mn USD — 0.80× on this measure.
- Imports 2023: partners reported 4 mn USD where Vietnam reported 3 mn USD — 1.54× 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 0902.10 is the same subheading in both schedules. What differs is how each country splits it: below are the 4 US lines under 0902.10.
| US HTS code | Description | General duty |
|---|---|---|
| 0902.10.10.15 | Green tea (not fermented) in immediate packings of a content not exceeding 3 kg › Flavored › Certified organic(kg) | 6.4% |
| 0902.10.10.50 | Green tea (not fermented) in immediate packings of a content not exceeding 3 kg › Flavored › Other(kg) | 6.4% |
| 0902.10.90.15 | Green tea (not fermented) in immediate packings of a content not exceeding 3 kg › Other › Certified organic(kg) | Free |
| 0902.10.90.50 | Green tea (not fermented) in immediate packings of a content not exceeding 3 kg › Other › Other(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%
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
0902.10 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 |
|---|---|---|---|---|---|---|
| 0902.10-000 | Green tea (not fermented) in immediate packings of a content not exceeding 3kg(KG) | 17% | Free | 5.3% | Free | 5.3% |
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 090210
Check neighbouring codes to make sure the classification fits best.
Data updated: 31/07/2026 · Found wrong or missing data? Report a data error