Wheat or meslin flour › Wheat flour
1101.00.11 — Fortified
Tăng cường vi chất dinh dưỡng (SEN)
Unit: kg (kg)
HS code 11010011 covers fortified under heading 1101 (wheat or meslin flour), Chapter 11. The MFN import duty is 15%; 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
15%
Lowest FTA
0%
excl. TH, CN
ASEAN - China (ACFTA)
VAT
8/10%
Excise / Env. tax
—
Not subject
Distinguish from heading:1901Malt…1806Choco…
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%excl. TH, 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. PH | 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) | 10% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 10% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 10,3% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 10% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 10% | 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)10% (2026)9%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)10% (2026)9%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group D (Japan)10,3% (2026)9,4%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group E (Australia)10% (2026)9%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)10% (2026)9%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.
Wheat or meslin flour
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
- - Fortified
CC except from Chapter 10
CC ngoại trừ từ Chương 10
CC
Source: Circular No. 12/2019/TT-BCT
- - Fortified
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
Wheat or meslin flour
CC
CC
Source: Circular No. 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- - Fortified
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
Wheat or meslin flour
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
Products of the milling industry; malt; starches; inulin; wheat gluten
Nguyên liệu thuộc Chương 10 và Chương 11, các Nhóm 0701, 0714.10 và 2303, và Phân nhóm 0710.10 có xuất xứ thuần túy.
WO
Source: Circular No. 14/2026/TT-BCT
- - Fortified
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
Products of the milling industry; malt; starches; inulin; wheat gluten
Nguyên liệu thuộc Chương 10 và Chương 11, các Nhóm 0701, 0714.10 và 2303, và Phân nhóm 0710.10 có xuất xứ thuần túy.
WO
Source: Circular No. 02/2021/TT-BCT
Products of the milling industry; malt; starches; inulin; wheat gluten
CC
CC
Source: Circular No. 31/2013/TT-BCT
Products of the milling industry; malt; starches; inulin; wheat gluten
CC
CC
or
50%
Source: Circular No. 11/2024/TT-BCT
- - Fortified
CC
CC
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- - Fortified
CC, except from Chapter 10
CC, ngoại trừ từ Chương 10
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
- 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
- List of goods bought, sold, and exchanged through auxiliary border gates and border openings by traders (42/2019/TT-BCT, 33/2025/TT-BCT)Listed· Ministry of Industry and Trade
- Goods subject to specialized food safety inspection (1182/QĐ-BCT-PL2-2021)Specialised inspection· Ministry of Industry and Trade
Related documents (full text)
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description1101.00.11FORTIFIED WHEAT FLOUR
BỘT MÌ TĂNG CƯỜNG VI CHẤT DINH DƯỠNG
Fortified wheat flour is a powder made from the endosperm of wheat grain, for example, of the species Triticum aestivum l. (club wheat) or Triticum compactum, a mixture of both or containing one or more of the following nutrients/fortificants: Thiamine, Riboflavin, Folic Acid, Iron, Zinc or other elements.
For the purposes of determining the permitted nutrient/fortificant, this heading only covers those wheat flour which are regarded as “fortified” by the competent national authorities.
(Source: Indonesia)
Tiếng Việt
Bột mì tăng cường vi chất dinh dưỡng là một loại bột làm từ nội nhũ của hạt lúa mì, ví dụ, thuộc loài Triticum aestivum l. (nhóm lúa mì) hoặc Triticum compactum, một hỗn hợp của cả hai hoặc chứa một hoặc nhiều các chất dinh dưỡng/bổ sung sau: Vitamin B1 - Thiamin, Vitamin B2 - Riboflavin , axit folic, sắt, kẽm hoặc các thành phần khác.
Nhằm mục đích xác định các chất dinh dưỡng /các chất bổ sung được phép, nhóm này chỉ bao gồm các loại bột mì được chứng nhận là “tăng cường vi chất dinh dưỡng” bởi các cơ quan quốc gia có thẩm quyền.
(Nguồn: In-đô-nê-xi-a)
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 11 — Products of the milling industry; malt; starches; inulin; wheat gluten
Notes
1. This Chapter does not cover:
(a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);
(b) Prepared flours, groats, meals or starches of heading 19.01;
(c) Corn flakes or other products of heading 19.04;
(d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and
(b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04.
(B) Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall in heading 11.03 or 11.04.
3. For the purposes of heading 11.03, the terms “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which:
(a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.
Vietnam trade in subheading 1101.00
Figures cover the whole 6-digit subheading 1101.00, not code 11010011 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 20218 mn USD
- 20229 mn USD
- 20238 mn USD
Top partners 2023
- Japan7 mn USD
- Rep. of Korea242,733 USD
- Russian Federation239,218 USD
- Italy200,093 USD
- China145,900 USD
- Singapore124,025 USD
- Other Asia, nes79,207 USD
- USA30,888 USD
Exports
- 202185 mn USD
- 2022132 mn USD
- 2023147 mn USD
Top partners 2023
- Thailand48 mn USD
- Cambodia41 mn USD
- Philippines22 mn USD
- China, Hong Kong SAR9 mn USD
- China8 mn USD
- Lao People's Dem. Rep.7 mn USD
- Singapore5 mn USD
- Indonesia2 mn 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 | 109 mn USD | 93 mn USD | -15% |
| Imports | 7 mn USD | 8 mn USD | +11% |
- Exports 2023: partners reported 109 mn USD where Vietnam reported 147 mn USD — 0.74× on this measure.
- Imports 2023: partners reported 7 mn USD where Vietnam reported 8 mn USD — 0.95× 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 1101.00 is the same subheading in both schedules. What differs is how each country splits it: below are the 5 US lines under 1101.00.
| US HTS code | Description | General duty |
|---|---|---|
| 1101.00.00.10 | Wheat or meslin flour › Hard spring wheat(kg) | 0.7¢/kg |
| 1101.00.00.20 | Wheat or meslin flour › Durum wheat(kg) | 0.7¢/kg |
| 1101.00.00.30 | Wheat or meslin flour › White winter wheat(kg) | 0.7¢/kg |
| 1101.00.00.50 | Wheat or meslin flour › Other › Certified organic(kg) | 0.7¢/kg |
| 1101.00.00.60 | Wheat or meslin flour › Other › Other(kg) | 0.7¢/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
1101.00 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 |
|---|---|---|---|---|---|---|
| 1101.00 | Wheat or meslin flour | (106 yen/kg) | — | — | — | — |
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 “Wheat flour:”
Check neighbouring codes to make sure the classification fits best.
Data updated: 31/07/2026 · Found wrong or missing data? Report a data error