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1211.90.97 — Bark of persea (Persea kurzii Kosterm)
Vỏ cây persea (Persea Kurzii Kosterm) (SEN)
Unit: kg (kg)
Hồ sơ mã HS — hscodevn.com/hs/12119097 · in ngày 15/9/2026 · chỉ mang tính tham khảo, đối chiếu văn bản pháp lý hiện hành
HS code 12119097 covers bark of persea (persea kurzii kosterm) under heading 1211 (plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered), Chapter 12. The MFN import duty is 0%; the lowest FTA rate is 0 /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 /0
excl. MM, TH
ASEAN - China (ACFTA)
VAT
*/5/8/10
8% under the current reduction · 10% standard · 5% specific groups · * some cases not subject
Excise / Env. tax
—
Not subject
Distinguish from heading:1201Soya beans, whether or not…0814Peel of citrus fruit or melons…1210Hop cones, fresh or dried…1212Locust beans, seaweeds and…2103Sauces and preparations…
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 /0excl. MM, TH | 118/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027) | 0/0% | 120/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027) | 0/0% | 124/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Korea (AKFTA) | 0/0(-LA, KR)excl. KH, MY | 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) | 0/3% | 112/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Eurasian Economic Union (VN-EAEU)(2026) | 0/0% | 113/2022/NĐ-CP | 30/12/2022 |
| CPTPP Agreement(2026) | 0/0% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | 0/8% | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Cuba(2023 - 2027) | 0% | 114/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 0/5% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 0/5% | 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) | 0/20% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 0/20% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 0/20% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 0/21,8% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 0/20% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 0/20% | 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.
- ASEAN - Hong Kong (AHKFTA)0/8% (2026)0/0%from 01/01/2027
- RCEP - Group A (ASEAN)0/20% (2026)0/16%from 01/01/2027
- RCEP - Group B (China)0/20% (2026)0/16%from 01/01/2027
- RCEP - Group C (Korea)0/20% (2026)0/16%from 01/01/2027
- RCEP - Group D (Japan)0/21,8% (2026)0/18,2%from 01/01/2027
- RCEP - Group E (Australia)0/20% (2026)0/16%from 01/01/2027
- RCEP - Group F (New Zealand)0/20% (2026)0/16%from 01/01/2027
- Vietnam - Chile (VCFTA)0/3% (2026)0/0%from 01/01/2027
- Vietnam - EU (EVFTA)0/5% (2026)0/0%from 01/01/2027
- Vietnam - UK (UKVFTA)0/5% (2026)0/0%from 01/01/2027
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 |
| Preferential export duty (EVFTA)(2026) | 0% | 116/2022/NĐ-CP | 30/12/2022 |
| Preferential export duty (UKVFTA)(2026) | 0% | 117/2022/NĐ-CP | 30/12/2022 |
FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.
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. Step-by-step self-check →
- Other:
WO
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
WO
Source: Circular No. 21/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
CC
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
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
WO
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
WO
Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered
CC
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
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Manufacture using materials of any heading, except that of the product.
Sử dụng nguyên liệu từ bất kỳ Nhóm nào để sản xuất, ngoại trừ Nhóm của sản phẩm.
Source: Circular No. 14/2026/TT-BCT
- Other:
CC
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
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Manufacture from materials of any heading, except that of the product.
Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào, ngoại trừ Nhóm của sản phẩm.
Source: Circular No. 02/2021/TT-BCT
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
CC
CC
CC
Source: Circular No. 31/2013/TT-BCT
Các loại cây và các bộ phận của cây (kể cả hạt và quả), chủ yếu dùng làm nước hoa, làm dược phẩm hoặc thuốc trừ sâu, thuốc diệt nấm hoặc các mục đích tương tự, tươi, ướp lạnh, đông lạnh hoặc khô, đã hoặc chưa cắt, nghiền hoặc xay thành bột.
CTH
CTH
CTH
or
40%
40%
Source: Circular No. 11/2024/TT-BCT
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
CC
CC
CC
Source: Circular No. 10/2009/TT-BCT
- Other:
WO
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
CC
Source: Circular No. 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Toàn bộ nguyên liệu thuộc Chương 12 có xuất xứ thuần túy
WO
Source: Circular No. 24/2026/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:
3. Are produced from non-originating materials, provided that those materials undergo production carried out entirely in the territory of a Member State and the goods are classified under a heading different from that of the materials.
4. Satisfy the regional value content (RVC) criterion of not less than X% of the FOB export value of the final goods. This Clause applies where the goods do not satisfy Clause 3 of this Article because the production does not involve a change of heading for all the non-originating materials.
Source: Circular No. 08/2020/TT-BCT · Article 5(3) and (4)
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 translated for reference; the Vietnamese wording quoted underneath is the binding text.
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
- Plant quarantine (01/2024/TT-BNNPTNT M9)*Quarantine· Ministry of Agriculture and Environment
Related documents (full text)
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description1211.90.97BARK OF PERSEA (PERSEA KURZII KOSTERM)
VỎ CÂY PERSEA (PERSEA KURZII KOSTERM)
Persea Kurzii Kosterm (Lauraceae) is an aromatic tree with a thick bark. It is generally found in dry evergreen forests and dry dipterocarp forests in Southeast Asia. Its bark is used mostly in making joss sticks.
(Source: Thailand)
Tiếng Việt
Persea Kurzii Kosterm (Lauraceae) là loại cây thơm có lớp vỏ dày. Nó thường được tìm thấy trong các khu rừng lá xanh khô và rừng khộp ở Đông Nam Á. Vỏ của nó được sử dụng chủ yếu trong việc làm hương.
(Nguồn: Thái Lan)
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 12 — Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Notes
1. Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).
2. Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06.
3. For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as “seeds of a kind used for sowing”.
Heading 12.09 does not, however, apply to the following even if for sowing:
(a) Leguminous vegetables or sweet corn (Chapter 7);
(b) Spices or other products of Chapter 9;
(c) Cereals (Chapter 10); or
(d) Products of headings 12.01 to 12.07 or 12.11.
4. Heading 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
Heading 12.11 does not, however, apply to:
(a) Medicaments of Chapter 30;
(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or
(c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08.
5. For the purposes of heading 12.12, the term “seaweeds and other algae” does not include:
(a) Dead single-cell micro-organisms of heading 21.02;
(b) Cultures of micro-organisms of heading 30.02; or
(c) Fertilisers of heading 31.01 or 31.05.
Subheading Note
1. For the purposes of subheading 1205.10, the expression “low erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.
Vietnam trade in subheading 1211.90
Figures cover the whole 6-digit subheading 1211.90, not code 12119097 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 202164 mn USD
- 202293 mn USD
- 202365 mn USD
Top partners 2023
- China61 mn USD
- Lao People's Dem. Rep.1 mn USD
- India1 mn USD
- Chile702,000 USD
- Cambodia420,280 USD
- Japan257,297 USD
- Egypt183,886 USD
- Myanmar138,378 USD
Exports
- 202171 mn USD
- 202280 mn USD
- 202378 mn USD
Top partners 2023
- China29 mn USD
- India22 mn USD
- Saudi Arabia9 mn USD
- Lao People's Dem. Rep.3 mn USD
- Japan2 mn USD
- Bangladesh2 mn USD
- Kuwait2 mn USD
- Thailand1 mn USD
2025: as reported by partner countries
Vietnam has not filed 2025 yet, so this is rebuilt from what its 16 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 | 2025 | Change |
|---|---|---|---|
| Exports | 36 mn USD | 47 mn USD | +31% |
| Imports | 7 mn USD | 14 mn USD | +115% |
- Exports 2023: partners reported 36 mn USD where Vietnam reported 78 mn USD — 0.46× on this measure.
- Imports 2023: partners reported 7 mn USD where Vietnam reported 65 mn USD — 0.10× 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 1211.90 is the same subheading in both schedules. What differs is how each country splits it: below are the 12 US lines under 1211.90.
| US HTS code | Description | General duty |
|---|---|---|
| 1211.90.20.00 | Other › Mint leaves › Crude or not manufactured(kg) | Free |
| 1211.90.40.20 | Other › Mint leaves › Other › Herbal teas and herbal infusions (single species, unmixed)(kg) | 4.8% |
| 1211.90.40.40 | Other › Mint leaves › Other › Other(kg) | 4.8% |
| 1211.90.60.00 | Other › Tonka beans(kg) | 6.6¢/kg |
| 1211.90.89.20 | Other › Other › Fresh or dried › Substances having anesthetic, prophylactic or therapeutic properties and principally used as medicaments or as ingredients in medicaments › Psyllium seed husks(kg) | Free |
| 1211.90.89.31 | Other › Other › Fresh or dried › Substances having anesthetic, prophylactic or therapeutic properties and principally used as medicaments or as ingredients in medicaments › Other(kg) | Free |
| 1211.90.89.40 | Other › Other › Fresh or dried › Basil(kg) | Free |
| 1211.90.89.50 | Other › Other › Fresh or dried › Sage(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%
Selling to a US buyer? Screen the parties first — buyer, L/C bank and forwarder against the US restricted lists; a listed party can get the shipment held.
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 18. 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
1211.90 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 |
|---|---|---|---|---|---|---|
| 1211.90 | Other › 1 Jaborandi leaves, patchouli leaves, senna leaves, bear berry leaves, nux vomica, cubebs, colocynth pulp, colchicum seeds, tonka beans, strophanthus seeds, seeds of Plantago psyllium, cinchona bark, condurango bark, cascara sagrada, ipecac root, stem and roots of plants of the genus Gentiana, senega root, polygala, nard or spike nard, calumba root, squill, jalap root, derris root, Indian serpentine root, aristolochia root, bletilla root, cube root, wormseed, similar vegetable products of a kind used for extracting santonin, aloes wood, sophora flower, rhubarb and liquorice roots | Free | — | — | — | — |
| 1211.90-710 | Other › 2 Pyrethrum › (1) Fresh or dried(KG) | 12% | Free | Free | Free | Free |
| 1211.90-790 | Other › 2 Pyrethrum › (2) Other(KG) | 6% | Free | Free | Free | Free |
| 1211.90-600 | Other › 3 Cannabis plant(KG) | 3% | Free | Free | Free | Free |
| 1211.90-500 | Other › 4 Rooibos(KG) | 3% | Free | Free | Free | Free |
| 1211.90 | Other › 5 Other › (1) Stem, bark and roots and goods specified in Additional Note 1 to this Chapter, dried, other than powdered | Free | — | — | — | — |
| 1211.90 | Other › 5 Other › (2) Other | — | — | — | — | — |
| 1211.90-991 | Other › A Sandal woods(KG) | 2.5% | Free | Free | Free | Free |
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 August 8, 2026). For reference only — classification on import is decided by Japan Customs.
Codes at the same level under “Other:”
Check neighbouring codes to make sure the classification fits best.
Data updated: 11/08/2026 · Found wrong or missing data? Report a data error