Tunas, skipjack tuna and bonito (Sarda spp.) › Other
1604.14.91 — Pre-cooked tunas
Cá ngừ đã làm chín sơ (SEN)
Unit: kg (kg)
HS code 16041491 covers pre-cooked tunas under heading 1604 (prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs), Chapter 16. The MFN import duty is 30%; 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
30%
Lowest FTA
0%
ASEAN - China (ACFTA)
VAT
8/10%
Excise / Env. tax
—
Not subject
Distinguish from heading:1603Extra…1902Pasta…2103Sauce…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 30% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 45% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0% | 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) | 5% | 121/2022/NĐ-CP | 30/12/2022 |
| ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026) | 5% | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 0% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 17% | 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) | 3,7% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 3,7% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 21% | 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) | 22,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 30% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 30% | 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 - EU (EVFTA)3,7% (2026)0%from 01/01/2027
- Vietnam - UK (UKVFTA)3,7% (2026)0%from 01/01/2027
- RCEP - Group A (ASEAN)20% (2026)18%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)20% (2026)18%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group C (Korea)22,5% (2026)21%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)20% (2026)18%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - Israel (VIFTA)21% (2026)18%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 |
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.
- - Tunas, skipjack tuna and bonito (Sarda spp.):
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
- - Tunas, skipjack tuna and bonito (Sarda spp.):
RVC40 or CC
RVC40 hoặc CC
CCRVC40
Source: Circular No. 12/2019/TT-BCT
- - Tunas, skipjack tuna and bonito (Sarda spp.):
CC except from Chapter 3
CC ngoại trừ từ chương 3
CC
Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- - Tunas, skipjack tuna and bonito (Sarda spp.):
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
- - Tunas, skipjack tuna and bonito (Sarda spp.):
CC, ngoại trừ từ Chương 3.
CC
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
Nguyên liệu thuộc Chương 2, Chương 3 và Chương 16 có xuất xứ thuần túy.
WO
Source: Circular No. 14/2026/TT-BCT
- - Tunas, skipjack tuna and bonito (Sarda spp.):
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
Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
Nguyên liệu thuộc Chương 2, Chương 3 và Chương 16 có xuất xứ thuần túy.
WO
Source: Circular No. 02/2021/TT-BCT
Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
CC
CC
Source: Circular No. 31/2013/TT-BCT
Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
CC
CC
Source: Circular No. 11/2024/TT-BCT
- - Tunas, skipjack tuna and bonito (Sarda spp.):
CC except from Chapter 3.
CC ngoại trừ từ Chương 3.
CC
Source: Circular No. 10/2009/TT-BCT
- - Tunas, skipjack tuna and bonito (Sarda spp.):
CC or RVC(40)
CC hoặc RVC(40)
CCRVC40
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- - Tunas, skipjack tuna and bonito (Sarda spp.):
CC, ngoại trừ từ Chương 3, hoặc VAC 40%
CC
Source: Circular No. 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- - Tunas, skipjack tuna and bonito (Sarda spp.):
RVC(40) or CTH
RVC(40) hoặc CTH
CTHRVC40
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. For the purposes of point b clause 1 Article 5 of this Circular, goods not covered by Article 8 of this Circular shall be considered as originating if they have a regional value content (hereinafter referred to as RVC) of at least 40% of the FOB value, or if they have undergone a change in tariff classification at the 4-digit level (hereinafter referred to as CTH) of the Harmonized System.
CTH
Source: Circular No. 49/2025/TT-BCT · Article 7(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
- Aquatic animals and aquatic animal products subject to quarantine (01/2024/TT-BNNPTNT M5)*Quarantine· Ministry of Agriculture and Environment
Related documents (full text)
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description1604.14.91PRE-COOKED TUNAS
CÁ NGỪ ĐÃ LÀM CHÍN SƠ
Pre-cooked tunas include tunas steamed at a temperature of around 90ºC, cleaned of skin and bones without any additional ingredients, frozen. This product is an intermediate raw material, used for canned product.
(Source: Indonesia)
Tiếng Việt
Cá ngừ đã làm chín sơ gồm cá ngừ được hấp ở nhiệt độ khoảng 90oC, làm sạch da và xương mà không có bất kì thành phần thêm nào khác, được làm đông lạnh. Sản phẩm này là nguyên liệu thô trung gian, được dùng cho sản phẩm đóng hộp.
(Nguồn: In-đô-nê-xi-a)
Notes for Section IV — PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
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 16 — Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
Notes
1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 05.04.
2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 21.03 or 21.04.
Subheading Notes
1. For the purposes of subheading 1602.10, the expression “homogenised preparations” means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. This subheading takes precedence over all other subheadings of heading 16.02.
2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
Vietnam trade in subheading 1604.14
Figures cover the whole 6-digit subheading 1604.14, not code 16041491 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 202115 mn USD
- 202215 mn USD
- 202332 mn USD
Top partners 2023
- China29 mn USD
- Indonesia1 mn USD
- South Africa634,959 USD
- Rep. of Korea455,834 USD
- Thailand340,428 USD
- Philippines126,235 USD
- Singapore49,087 USD
- Japan12,252 USD
Exports
- 2021280 mn USD
- 2022310 mn USD
- 2023354 mn USD
Top partners 2023
- USA143 mn USD
- Israel24 mn USD
- Germany24 mn USD
- Thailand21 mn USD
- Italy21 mn USD
- Rep. of Korea17 mn USD
- Canada14 mn USD
- Japan11 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.
| Flow | 2023 | 2024 | Change |
|---|---|---|---|
| Exports | 234 mn USD | 243 mn USD | +4% |
| Imports | 60 mn USD | 47 mn USD | -21% |
- Exports 2023: partners reported 234 mn USD where Vietnam reported 354 mn USD — 0.66× on this measure.
- Imports 2023: partners reported 60 mn USD where Vietnam reported 32 mn USD — 1.88× 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 1604.14 is the same subheading in both schedules. What differs is how each country splits it: below are the 15 US lines under 1604.14.
| US HTS code | Description | General duty |
|---|---|---|
| 1604.14.10.10 | Fish, whole or in pieces, but not minced › Tunas, skipjack tuna and bonito (Sarda spp.) › Tunas and skipjack › In airtight containers › In oil › In foil or other flexible containers weighing with their contents not more than 6.8 kg each(kg) | 35% |
| 1604.14.10.91 | Fish, whole or in pieces, but not minced › Tunas, skipjack tuna and bonito (Sarda spp.) › Tunas and skipjack › In airtight containers › In oil › Other › Albacore(kg) | 35% |
| 1604.14.10.99 | Fish, whole or in pieces, but not minced › Tunas, skipjack tuna and bonito (Sarda spp.) › Tunas and skipjack › In airtight containers › In oil › Other › Other(kg) | 35% |
| 1604.14.22.51 | Fish, whole or in pieces, but not minced › Tunas, skipjack tuna and bonito (Sarda spp.) › Tunas and skipjack › In airtight containers › Not in oil › In containers weighing with their contents not over 7 kg each, and not the product of any insular possession of the United States, for an aggregate quantity entered in any calendar year not to exceed 4.8 percent of apparent United States consumption of tuna in airtight containers during the immediately preceding year, as reported by the National Marine Fisheries Service › Albacore (Thunnus alalunga) › In foil or other flexible con- tainers weighing with their contents not more than 6.8 kg each(kg) | 6% |
| 1604.14.22.59 | Fish, whole or in pieces, but not minced › Tunas, skipjack tuna and bonito (Sarda spp.) › Tunas and skipjack › In airtight containers › Not in oil › In containers weighing with their contents not over 7 kg each, and not the product of any insular possession of the United States, for an aggregate quantity entered in any calendar year not to exceed 4.8 percent of apparent United States consumption of tuna in airtight containers during the immediately preceding year, as reported by the National Marine Fisheries Service › Albacore (Thunnus alalunga) › Other(kg) | 6% |
| 1604.14.22.91 | Fish, whole or in pieces, but not minced › Tunas, skipjack tuna and bonito (Sarda spp.) › Tunas and skipjack › In airtight containers › Not in oil › In containers weighing with their contents not over 7 kg each, and not the product of any insular possession of the United States, for an aggregate quantity entered in any calendar year not to exceed 4.8 percent of apparent United States consumption of tuna in airtight containers during the immediately preceding year, as reported by the National Marine Fisheries Service › Other › In foil or other flexible con- tainers weighing with their contents not more than 6.8 kg each(kg) | 6% |
| 1604.14.22.99 | Fish, whole or in pieces, but not minced › Tunas, skipjack tuna and bonito (Sarda spp.) › Tunas and skipjack › In airtight containers › Not in oil › In containers weighing with their contents not over 7 kg each, and not the product of any insular possession of the United States, for an aggregate quantity entered in any calendar year not to exceed 4.8 percent of apparent United States consumption of tuna in airtight containers during the immediately preceding year, as reported by the National Marine Fisheries Service › Other › Other(kg) | 6% |
| 1604.14.30.51 | Fish, whole or in pieces, but not minced › Tunas, skipjack tuna and bonito (Sarda spp.) › Tunas and skipjack › In airtight containers › Not in oil › Other › Albacore (Thunnus alalunga) › In foil or other flexible con- tainers weighing with their contents not more than 6.8 kg each(kg) | 12.5% |
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
1604.14 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 |
|---|---|---|---|---|---|---|
| 1604.14 | Tunas, skipjack tuna and bonito (Sarda spp.) | 9.6% | — | — | — | — |
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 “Other:”
Check neighbouring codes to make sure the classification fits best.
Data updated: 01/08/2026 · Found wrong or missing data? Report a data error