Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs › Other prepared or preserved fish
1604.20.20 — Fish sausages
Xúc xích cá
Unit: kg (kg)
Hồ sơ mã HS — hscodevn.com/hs/16042020 · in ngày 15/9/2026 · chỉ mang tính tham khảo, đối chiếu văn bản pháp lý hiện hành
HS code 16042020 covers fish sausages 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%
8% under the current reduction · 10% standard
Excise / Env. tax
—
Not subject
Distinguish from heading:1603Extracts and juices of meat…1902Pasta, whether or not cooked or…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) | 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. MY | 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) | 0/3,7% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 0/3,7% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 30% | 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)0/3,7% (2026)0/0%from 01/01/2027
- Vietnam - UK (UKVFTA)0/3,7% (2026)0/0%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 - UAE (CEPA)27,3%24,5%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. Step-by-step self-check →
- Other prepared or preserved fish:
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
- Other prepared or preserved fish:
RVC40 or CC
RVC40 hoặc CC
CCRVC40
Source: Circular No. 12/2019/TT-BCT
- Other prepared or preserved fish:
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
- Other prepared or preserved fish:
CC; or RVC 40%
CC; hoặc RVC 40%
CCRVC40
Source: Circular No. 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Other prepared or preserved fish:
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
- Other prepared or preserved fish:
Đối với cá cơm thuộc phân nhóm 1604.20, trừ cá cơm thuộc loài punctifer (Buccaneer anchovy), heteroloba (Shorthead anchovy), commersonii (Commerson’s anchovy) hoặc andhraensis (Andhra anchovy): CC, ngoại trừ từ Chương 3; Đối với cá ngừ (Tuna) thuộc phân nhóm 1604.20: CC, ngoại trừ từ Chương 3; Đối với cá tuyết thuộc loài angustimanus (Panama hake) hoặc productus (North Pacific hake) thuộc phân nhóm 1604.20: CC, ngoại trừ từ Chương 3; Đối với cá trích thuộc loài pilchardus (European pilchard), Sardinops spp. (Sardines), Sardinella spp. (Sardinella) hoặc Sprattus sprattus (Brisling or Sprats) thuộc phân nhóm 1604.20, trừ cá trích thuộc loài brachysoma (Deepbody sardinella), fimbriata (Fringescale sardinella), longiceps (Indian oil sardine), melanura (Blacktip sardinella), samarensis hoặc lemuru (Bali sardinella) hoặc gibbosa (Goldstripe sardinella): CC, ngoại trừ từ Chương 3; Đối với cá trích thuộc loài brachysoma (Deepbody sardinella), fimbriata (Fringescale sardinella), longiceps (Indian oil sardine), melanura (Blacktip sardinella), samarensis hoặc lemuru (Bali sardinella) hoặc gibbosa (Goldstripe sardinella) thuộc phân nhóm 1604.20: CC, ngoại trừ từ Chương 3; hoặc RVC không thấp hơn 40% theo công thức tính gián tiếp; Đối với cá xay và các chế phẩm của cá xay thuộc phân nhóm 1604.20: CC; hoặc RVC không thấp hơn 40% theo công thức tính gián tiếp; Đối với hàng hóa khác thuộc phân nhóm 1604.20: 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
Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
Materials of Chapter 2, Chapter 3 and Chapter 16 must be wholly obtained.
Nguyên liệu thuộc Chương 2, Chương 3 và Chương 16 có xuất xứ thuần túy.
WO
Source: Circular No. 14/2026/TT-BCT
- Other prepared or preserved fish:
CC or RVC40
CC hoặc RVC40
CCRVC40
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
Materials of Chapter 2, Chapter 3 and Chapter 16 must be wholly obtained.
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
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
CC
Source: Circular No. 11/2024/TT-BCT
- Other prepared or preserved fish:
CC except from Chapter 3.
CC ngoại trừ từ Chương 3.
CC
Source: Circular No. 10/2009/TT-BCT
- Other prepared or preserved fish:
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
- Other prepared or preserved fish:
CC, except from Chapter 3
CC, ngoại trừ từ Chương 3
CC
Source: Circular No. 01/2024/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
CTSH
CTSH
CTSH
or
QVC 35%
QVC 35%
QVC35
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. 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 translated for reference; the Vietnamese wording quoted underneath is the binding text.
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 1604.20
Figures cover the whole 6-digit subheading 1604.20, not code 16042020 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 202111 mn USD
- 202219 mn USD
- 202320 mn USD
Top partners 2023
- Malaysia9 mn USD
- China4 mn USD
- Rep. of Korea3 mn USD
- Thailand2 mn USD
- Japan1 mn USD
- India117,850 USD
- Singapore75,269 USD
- New Zealand15,942 USD
Exports
- 202193 mn USD
- 202297 mn USD
- 202398 mn USD
Top partners 2023
- Japan45 mn USD
- USA14 mn USD
- Singapore6 mn USD
- Israel5 mn USD
- Rep. of Korea5 mn USD
- Australia3 mn USD
- Malaysia2 mn USD
- China, Hong Kong SAR2 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 | 80 mn USD | 64 mn USD | -20% |
| Imports | 28 mn USD | 26 mn USD | -6% |
- Exports 2023: partners reported 80 mn USD where Vietnam reported 98 mn USD — 0.82× on this measure.
- Imports 2023: partners reported 28 mn USD where Vietnam reported 20 mn USD — 1.40× 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 1604.20 is the same subheading in both schedules. What differs is how each country splits it: below are the 12 US lines under 1604.20.
| US HTS code | Description | General duty |
|---|---|---|
| 1604.20.05.10 | Other prepared or preserved fish › Products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals › Prepared meals(kg) | 5% |
| 1604.20.05.90 | Other prepared or preserved fish › Products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals › Other(kg) | 5% |
| 1604.20.10.00 | Other prepared or preserved fish › Other › Pastes(kg) | Free |
| 1604.20.15.00 | Other prepared or preserved fish › Other › Balls, cakes and puddings › In oil(kg) | Free |
| 1604.20.20.00 | Other prepared or preserved fish › Other › Balls, cakes and puddings › Not in oil › In immediate containers weighing with their contents not over 6.8 kg each › In airtight containers(kg) | Free |
| 1604.20.25.00 | Other prepared or preserved fish › Other › Balls, cakes and puddings › Not in oil › In immediate containers weighing with their contents not over 6.8 kg each › Other(kg) | Free |
| 1604.20.30.00 | Other prepared or preserved fish › Other › Balls, cakes and puddings › Not in oil › Other(kg) | Free |
| 1604.20.40.00 | Other prepared or preserved fish › Other › Fish sticks and similar products of any size or shape, if breaded, coated with batter or similarly prepared › Neither cooked nor in oil(kg) | 10% |
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
1604.20 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 |
|---|---|---|---|---|---|---|
| 1604.20 | Other prepared or preserved fish › 1 Hard roes › (1) Of Nishin (Clupea spp.) and Tara (Gadus spp., Theragra spp. and Merluccius spp.) | 12.8% | — | — | — | — |
| 1604.20-019 | Other prepared or preserved fish › 1 Hard roes › (2) Other(KG) | 6.4% | Free | Free | Free | 4% |
| 1604.20-020 | Other prepared or preserved fish › 2 Other(KG) | 9.6% | Free | 5% | Free | 5% |
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 160420
Check neighbouring codes to make sure the classification fits best.
Data updated: 11/08/2026 · Found wrong or missing data? Report a data error