Groats and meal › Of other cereals
1103.19.90 — Other
Loại khác
Unit: kg (kg)
HS code 11031990 covers other under heading 1103 (cereal groats, meal and pellets), Chapter 11. The MFN import duty is 20%; 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
20%
Lowest FTA
0%
excl. CN
ASEAN - China (ACFTA)
VAT
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) | 20% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 30% | 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. 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) | 1% | 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) | 2,5% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 2,5% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 14% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 20% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 20% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 20% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 20% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 20% | 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 - Chile (VCFTA)1% (2026)0%from 01/01/2027
- Vietnam - EU (EVFTA)2,5% (2026)0%from 01/01/2027
- Vietnam - UK (UKVFTA)2,5% (2026)0%from 01/01/2027
- Vietnam - Israel (VIFTA)14% (2026)12%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.
- - Of other cereals:
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
- - Of other cereals:
CC except from Chapter 10
CC ngoại trừ từ Chương 10
CC
Source: Circular No. 12/2019/TT-BCT
Cereal groats, meal and pellets
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
- - Of other cereals:
CC, với điều kiện nguyên liệu của các Nhóm 10.03 và 10.06 đạt WO-AK; hoặc RVC 40%, với điều kiện nguyên liệu của các Nhóm 10.03 và 10.06 đạt WO-AK
WOCCRVC40
Source: Circular No. 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- - Of other cereals:
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
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
- - Of other cereals:
CC except from Chapter 10
CC ngoại trừ từ Chương 10
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
- - Of other cereals:
CC, với điều kiện nguyên liệu lấy từ các Nhóm 10.03 và 10.06 phải đạt tiêu chí WO; hoặc RVC 40%, với điều kiện nguyên liệu lấy từ các Nhóm 10.03 và 10.06 phải đạt tiêu chí WO
WOCCRVC40
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- - Of other cereals:
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 NO general rule. Apart from wholly obtained goods and goods produced entirely from originating materials, the only route is to meet the annex — and no annex line matches this code, so check the circular itself:
a) Is wholly obtained or produced entirely in the territory of one or more Member countries as provided in Article 6 of this Circular;
b) Is produced entirely in the territory of one or more Member countries exclusively from originating materials;
c) Is produced entirely in the territory of one or more Member countries using non-originating materials, provided that the good satisfies all applicable requirements set out in Appendix I issued together with this Circular.
Source: Circular No. 03/2019/TT-BCT · Article 5(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 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
- Plant quarantine (01/2024/TT-BNNPTNT M9)Quarantine· Ministry of Agriculture and Environment
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 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 1103.19
Figures cover the whole 6-digit subheading 1103.19, not code 11031990 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 202133,477 USD
- 202228,983 USD
- 202361,974 USD
Top partners 2023
- Russian Federation28,494 USD
- Australia22,488 USD
- Belgium9,918 USD
- Japan1,074 USD
Exports
- 202189,168 USD
- 2022100,414 USD
- 2023105,044 USD
Top partners 2023
- USA95,959 USD
- Cambodia7,265 USD
- Australia1,821 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 | 11,896 USD | 42,106 USD | +254% |
| Imports | 45,319 USD | 49,843 USD | +10% |
- Exports 2023: partners reported 11,896 USD where Vietnam reported 105,044 USD — 0.11× on this measure.
- Imports 2023: partners reported 45,319 USD where Vietnam reported 61,974 USD — 0.73× 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 1103.19 is the same subheading in both schedules. What differs is how each country splits it: below are the 3 US lines under 1103.19.
| US HTS code | Description | General duty |
|---|---|---|
| 1103.19.12.00 | Groats and meal › Of other cereals › Of oats(kg) | 0.8¢/kg |
| 1103.19.14.00 | Groats and meal › Of other cereals › Of rice(kg) | 0.09¢/kg |
| 1103.19.90.00 | Groats and meal › Of other cereals › Of other cereals(kg) | 9% |
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 110319
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 →