Other › Other
1701.99.90 — Other
Loại khác
Unit: kg (kg)
HS code 17019990 covers other 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 1309/QĐ-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.
Reference list (updated 07/2026); 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 85%
Lowest FTA
0%
NHN 50%
ASEAN - Australia/New Zealand (AANZFTA)
VAT
5/8/10%
Excise / Env. tax
—
Not subject
Distinguish from heading:2106Food…1702Other…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 40%NHN 85% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 60%NHN 127.5% | 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 85% | 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.
- - Other:
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 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
- - Other:
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
Đường và các loại kẹo đường; ngoại trừ:
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 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
Đường và các loại kẹo đường; ngoại trừ:
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 ngoại trừ từ Chương 12.
CC
Source: Circular No. 10/2009/TT-BCT
- - Other:
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
- - Other:
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
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 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. 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 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
- 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 21/07/2026
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 1701.99
Figures cover the whole 6-digit subheading 1701.99, not code 17019990 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 2021544 mn USD
- 2022517 mn USD
- 2023250 mn USD
Top partners 2023
- Indonesia87 mn USD
- Myanmar58 mn USD
- Lao People's Dem. Rep.46 mn USD
- Thailand45 mn USD
- Malaysia8 mn USD
- India4 mn USD
- Brazil1 mn USD
- France339,844 USD
Exports
- 2021763,137 USD
- 20226 mn USD
- 202359 mn USD
Top partners 2023
- Philippines24 mn USD
- Indonesia10 mn USD
- Spain9 mn USD
- Italy6 mn USD
- Thailand5 mn USD
- Cambodia2 mn USD
- Singapore2 mn USD
- India1 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 | 43 mn USD | 66 mn USD | +53% |
| Imports | 142 mn USD | 183 mn USD | +29% |
- Exports 2023: partners reported 43 mn USD where Vietnam reported 59 mn USD — 0.74× on this measure.
- Imports 2023: partners reported 142 mn USD where Vietnam reported 250 mn USD — 0.57× 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 1701.99 is the same subheading in both schedules. What differs is how each country splits it: below are the 9 US lines under 1701.99.
| US HTS code | Description | General duty |
|---|---|---|
| 1701.99.05.00 | Other › Other › 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 |
| 1701.99.10.15 | Other › Other › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions › Specialty sugars › Certified organic(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 |
| 1701.99.10.17 | Other › Other › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions › Specialty sugars › Other(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 |
| 1701.99.10.25 | Other › Other › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions › Other › Sugar not for further processing(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 |
| 1701.99.10.50 | Other › Other › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions › Other › Other(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 |
| 1701.99.50.15 | Other › Other › Other › Specialty sugars › Certified organic(kg) | 35.74¢/kg |
| 1701.99.50.17 | Other › Other › Other › Specialty sugars › Other(kg) | 35.74¢/kg |
| 1701.99.50.25 | Other › Other › Other › Other › Sugar not for further processing(kg) | 35.74¢/kg |
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
1701.99 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 |
|---|---|---|---|---|---|---|
| 1701.99-100 | Other › 1 Rock candy, cube sugar, loaf sugar and similar sugar(MT) | **(106.20 yen/kg) | — | — | For the Pooled Quota Free Other than for the Pooled Quota 39.98 yen/kg | — |
| 1701.99-200 | Other › 2 Other(MT) | **(103.10 yen/kg) | — | — | For the Pooled Quota Free Other than for the Pooled Quota 21.50 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 July 9, 2026). For reference only — classification on import is decided by Japan Customs.
Codes at the same level under 170199
Check neighbouring codes to make sure the classification fits best.
Data updated: 01/08/2026 · Found wrong or missing data? Report a data error