Other › Other
1001.99.99 — Other
Loại khác (SEN)
Unit: kg (kg)
HS code 10019999 covers other under heading 1001 (wheat and meslin), Chapter 10. 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%
excl. CN
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 / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 0% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 5% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0%excl. CN | 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. KH | 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) | * | 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) | 0% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 3,3% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 3,3% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 3,4% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 3,3% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 3,3% | 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.
- RCEP - Group A (ASEAN)3,3% (2026)3%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)3,3% (2026)3%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group D (Japan)3,4% (2026)3,1%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group E (Australia)3,3% (2026)3%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)3,3% (2026)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 |
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.
- - Other:
WO
WO
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- - Other:
WO
WO
Source: Circular No. 21/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Cereals
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
Cereals
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
- - Other:
WO
WO
Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Wheat and meslin
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
Cereals
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
- - Other:
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
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. 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 Agriculture and Environment
- Plant quarantine (01/2024/TT-BNNPTNT M9)Quarantine· Ministry of Agriculture and Environment
Related documents (full text)
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description1001.99.99WHEAT (NOT FIT FOR HUMAN CONSUMPTION)
LÚA MÌ (KHÔNG THÍCH HỢP SỬ DỤNG CHO NGƯỜI)
The wheat covered by this subheading is distinct from that which is fit for human consumption due to the presence of damaged, broken, dirty and weevil infested kernels. It may also contain sprouted grains and has a moisture content of more than 12% by weight. Its gluten content is 2.7% by weight, maximum. This wheat is of a kind used for animal feed.
(Source: Philippines)
Tiếng Việt
Lúa mì thuộc phân nhóm này được phân biệt với lúa mì phù hợp sử dụng cho người là do có các hạt bị hư hỏng, vỡ mảnh, bẩn, và bị nhiễm khuẩn. Loại này có thể có các hạt đã nảy mầm và có độ ẩm chiếm trên 12% trọng lượng. Lượng gluten cao nhất là 2,7% tính theo trọng lượng. Lúa mì loại này là một loại dùng làm thức ăn chăn nuôi.
(Nguồn: Phi-líp-pin)
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 10 — Cereals
Notes
1. (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 10.08.
2. Heading 10.05 does not cover sweet corn (Chapter 7).
Subheading Note
1. The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
Vietnam trade in subheading 1001.99
Figures cover the whole 6-digit subheading 1001.99, not code 10019999 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 20211.4 bn USD
- 20221.5 bn USD
- 20231.6 bn USD
Top partners 2023
- Australia922 mn USD
- Ukraine167 mn USD
- USA142 mn USD
- Canada109 mn USD
- Brazil96 mn USD
- Russian Federation56 mn USD
- Romania26 mn USD
- Bulgaria21 mn USD
Exports
- 202113 mn USD
- 202213 mn USD
- 202325 mn USD
Top partners 2023
- Cambodia24 mn USD
- Lao People's Dem. Rep.623,145 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.
| 2023 | 2024 | Change | |
|---|---|---|---|
| Exports | 283 USD | 274,000 USD | +96720% |
| Imports | 1.2 bn USD | 865 mn USD | -27% |
- Exports 2023: partners reported 283 USD where Vietnam reported 25 mn USD — 0.00× on this measure.
- Imports 2023: partners reported 1.2 bn USD where Vietnam reported 1.6 bn USD — 0.76× 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 1001.99 is the same subheading in both schedules. What differs is how each country splits it: below are the 14 US lines under 1001.99.
| US HTS code | Description | General duty |
|---|---|---|
| 1001.99.00.05 | Other › Other › Canadian western extra strong hard red spring (CWES/HRS) wheat(kg) | 0.35¢/kg |
| 1001.99.00.07 | Other › Other › Other › Certified organic › Red spring wheat(kg) | 0.35¢/kg |
| 1001.99.00.09 | Other › Other › Other › Certified organic › Other(kg) | 0.35¢/kg |
| 1001.99.00.10 | Other › Other › Other › Other › Red spring wheat › Grade 1 › Having a specified protein content not exceeding 12.9% by weight(kg) | 0.35¢/kg |
| 1001.99.00.17 | Other › Other › Other › Other › Red spring wheat › Grade 1 › Having a specified protein content exceeding 12.9% but not exceeding 13.9% by weight.(kg) | 0.35¢/kg |
| 1001.99.00.18 | Other › Other › Other › Other › Red spring wheat › Grade 1 › Having a specified protein content exceeding 13.9% by weight(kg) | 0.35¢/kg |
| 1001.99.00.27 | Other › Other › Other › Other › Red spring wheat › Grade 2 › Having a specified protein content not exceeding 12.9% by weight(kg) | 0.35¢/kg |
| 1001.99.00.30 | Other › Other › Other › Other › Red spring wheat › Grade 2 › Having a specified protein content exceeding 12.9% but not exceeding 13.9% by weight.(kg) | 0.35¢/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: 31/07/2026 · Found wrong or missing data? Report an issue for this code →