Cane or beet sugar and chemically pure sucrose, in solid form › Other
1701.91.00 — Containing added flavouring or colouring matter
Đã pha thêm hương liệu hoặc chất màu
Unit: kg (kg)
Hồ sơ mã HS — hscodevn.com/hs/17019100 · in ngày 15/9/2026 · chỉ mang tính tham khảo, đối chiếu văn bản pháp lý hiện hành
HS code 17019100 covers containing added flavouring or colouring matter under heading 1701 (cane or beet sugar and chemically pure sucrose, in solid form), Chapter 17. The MFN import duty is 40%; the lowest FTA rate is 0% under ASEAN - Australia/New Zealand (AANZFTA) (C/O form AANZ required). VAT: 5/8/10%. Goods under this heading may fall within a trade remedy measure (Cane sugar, Cane sugar (anti-circumvention)). Unit of quantity: kg.
May fall under a trade remedy measure
- Anti-dumping + countervailing on Cane sugar originating from Thailand — Decision No. 1578/QD-BCT; extended by Decision No. 1309/QD-BCTExtended 5 years (Jun 2026) until 15 Jun 2031Duty rate: 30.38%–47.64% depending on the company
Show all 3 company rates
Origin Producer / exporter Rate Mitr Phoi Sugar Corp., Ltd. United Farmer & Industry Co., Ltd. Singburi Sugar Co., Ltd. Mitr Kalasin Sugar Co., Ltd.via - Pacific Sugar Corporation Limited - Czamikow Group Limited. 32,75% CBPG + 0% CTC Thai Roong Ruang Industry Co., Ltd. Thai Multi Sugar Industry Co., Ltd. Thai Roong Ruang Corporation Limited Phitsanulok Sugar Co., Ltd. The Cholburi Sugar & Trading Corp., Ltd.via Siam Sugar Export Corporation Limited 25,73% CBPG + 4,65% CTC Tổ chức, cá nhân khác sản xuất, xuất khẩu hàng hóa có xuất xứ từ Thái Lan 42,99% CBPG + 4,65% CTC Per the Notice attached to Decision 1309/QĐ-BCT — companies not listed are subject to the "all others" rate.
- Anti-circumvention on Cane sugar (anti-circumvention) originating from Cambodia, Indonesia, Laos, Malaysia, Myanmar — Decision No. 1514/QD-BCT; extended by Decision No. 1310/QD-BCTExtended per Decision No. 1309/QD-BCT (until 2031)Duty rate: 47.64%
Show all 5 company rates
Origin Producer / exporter Rate Vương quốc Cam-pu-chia Tất cả các công ty sản xuất, xuất khẩu của Cam-pu-chia 42,99% CBPG + 4,65% CTC Cộng hòa In-đô-nê-xi-a Tất cả các công ty sản xuất, xuất khẩu của In-đô-nê-xi-a 42,99% CBPG + 4,65% CTC Cộng hòa dân chủ nhân dân Lào Tất cả các công ty sản xuất, xuất khẩu của Lào 42,99% CBPG + 4,65% CTC Ma-lai-xi-a Tất cả các công ty sản xuất, xuất khẩu của Ma-lai-xi-a 42,99% CBPG + 4,65% CTC Cộng hòa liên bang Mi-an-ma Tất cả các công ty sản xuất, xuất khẩu của Mi-an-ma 42,99% CBPG + 4,65% CTC Per the Notice attached to Decision 1310/QĐ-BCT — companies not listed are subject to the "all others" rate.
Look up per-company rates on the trade-remedy page →
Reference list (updated 08/2026); scope shown at heading level — exact rates, scope and duration per the original decisions. Verify at Trade Remedies Authority of Vietnam.
MFN import duty
40%
NHN 100%
Lowest FTA
0%
NHN 50%
ASEAN - Australia/New Zealand (AANZFTA)
VAT
5/8/10%
8% under the current reduction · 10% standard · 5% specific groups
Excise / Env. tax
—
Not subject
Distinguish from heading:2106Food preparations not elsewhere…1702Other sugars, including…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 40%NHN 100% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 60%NHN 150% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 5% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 50% | 118/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027) | * | 120/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027) | * | 124/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Korea (AKFTA) | * | 119/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Australia/New Zealand (AANZFTA) | 0%NHN 50% | 121/2022/NĐ-CP | 30/12/2022 |
| ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026) | * | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 15% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | * | 112/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Eurasian Economic Union (VN-EAEU)(2026) | * | 113/2022/NĐ-CP | 30/12/2022 |
| CPTPP Agreement(2026) | 7,2; M: 10,9 | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | * | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 5,4% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 5,4% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 2.5%NHN 100% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | * | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | * | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | * | 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.
- CPTPP Agreement7,2; M: 10,9 (2026)3,6; M: 7,2from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - EU (EVFTA)5,4% (2026)4%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - UK (UKVFTA)5,4% (2026)4%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) | 5/8/10% | 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. Step-by-step self-check →
- - Containing added flavouring or colouring matter
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
Cane or beet sugar and chemically pure sucrose, in solid form
CC except from Chapter 12
CC ngoại trừ từ chương 12
CC
Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- - Containing added flavouring or colouring matter
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
- - Containing added flavouring or colouring matter
CC, except from subheading 1212.93.
CC, ngoại trừ từ phân nhóm 1212.93.
CC
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Sugars and sugar confectionery; except:
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
- - Containing added flavouring or colouring matter
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
Sugars and sugar confectionery; except:
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
Cane or beet sugar and chemically pure sucrose, in solid form
CC except from Chapter 12.
CC ngoại trừ từ Chương 12.
CC
Source: Circular No. 10/2009/TT-BCT
- - Containing added flavouring or colouring matter
CC, except from Chapter 12
CC, ngoại trừ từ Chương 12
CC
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- - Containing added flavouring or colouring matter
CC, except from Chapter 12
CC, ngoại trừ từ Chương 12
CC
Source: Circular No. 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Sugars and sugar confectionery
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. 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. For the purposes of Clause 2, Article 2, goods are considered originating in the Member State where the production or processing took place if:
a) The goods have a regional value content (RVC) of not less than forty per cent (40%), calculated in accordance with Article 5; or
b) All the non-originating materials used in the production of those goods undergo a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (that is, a change of heading) of the Harmonized System.
2. Each Member State shall allow the exporter to use either of the criteria provided at Point a, Clause 1 or Point b, Clause 1 of this Article to determine the origin of the goods.
CTC
Source: Circular No. 31/2013/TT-BCT · Article 4(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.
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
- Hạn ngạch thuế quan (12/2018/TT-BCT)
- Anti-dumping and countervailing duty imposed on sugar (Thailand) (2105/QĐ-BCT-2025)Trade remedy· Ministry of Industry and Trade
Expired legal documents
- 2105/QĐ-BCTexpired since 16/06/2026→ replaced by 1309/QĐ-BCT, 1310/QĐ-BCT
Effectivity checked as of 09/08/2026
Related documents (full 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 17 — Sugars and sugar confectionery
1. This Chapter does not cover:
(a) Sugar confectionery containing cocoa (heading 18.06);
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or
(c) Medicaments or other products of Chapter 30.
Subheading Notes
1. For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.
2. Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.
Vietnam trade in subheading 1701.91
Figures cover the whole 6-digit subheading 1701.91, not code 17019100 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 202131,121 USD
- 202242,072 USD
- 202354,896 USD
Top partners 2023
- Australia33,648 USD
- Thailand12,500 USD
- China5,200 USD
- Other Asia, nes3,548 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 | 327,124 USD | 17,698 USD | -95% |
| Imports | 174,964 USD | 169,214 USD | -3% |
- Imports 2023: partners reported 174,964 USD where Vietnam reported 54,896 USD — 3.19× 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 1701.91 is the same subheading in both schedules. What differs is how each country splits it: below are the 10 US lines under 1701.91.
| US HTS code | Description | General duty |
|---|---|---|
| 1701.91.05.00 | Other › Containing added flavoring or coloring matter › Containing added coloring but not containing added flavoring matter › Described in general note 15 of the tariff schedule and entered pursuant to its provisions(kg) | 3.6606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854¢/kg |
| 1701.91.10.00 | Other › Containing added flavoring or coloring matter › Containing added coloring but not containing added flavoring matter › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions(kg) | 3.6606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854¢/kg |
| 1701.91.30.00 | Other › Containing added flavoring or coloring matter › Containing added coloring but not containing added flavoring matter › Other(kg) | 35.74¢/kg |
| 1701.91.42.00 | Other › Containing added flavoring or coloring matter › Containing added flavoring matter whether or not containing added coloring › Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17 › Described in general note 15 of the tariff schedule and entered pursuant to its provisions(kg) | 6% |
| 1701.91.44.00 | Other › Containing added flavoring or coloring matter › Containing added flavoring matter whether or not containing added coloring › Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17 › Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions(kg) | 6% |
| 1701.91.48.00 | Other › Containing added flavoring or coloring matter › Containing added flavoring matter whether or not containing added coloring › Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17 › Other(kg) | 33.9¢/kg + 5.1% |
| 1701.91.52.00 | Other › Containing added flavoring or coloring matter › Containing added flavoring matter whether or not containing added coloring › Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17 › Described in general note 15 of the tariff schedule and entered pursuant to its provisions(kg) | 6% |
| 1701.91.54.00 | Other › Containing added flavoring or coloring matter › Containing added flavoring matter whether or not containing added coloring › Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17 › Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions(kg) | 6% |
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
1701.91 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 |
|---|---|---|---|---|---|---|
| 1701.91-000 | Containing added flavouring or colouring matter(KG) | **(106.20 yen/kg) | — | — | For the Pooled Quota Free Other than for the Pooled Quota 39.98 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 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