Chocolate and other food preparations containing cocoa › Other, in blocks, slabs or bars
1806.31.00 — Filled
Có nhân
Unit: kg (kg)
Hồ sơ mã HS — hscodevn.com/hs/18063100 · in ngày 15/9/2026 · chỉ mang tính tham khảo, đối chiếu văn bản pháp lý hiện hành
HS code 18063100 covers filled under heading 1806 (chocolate and other food preparations containing cocoa), Chapter 18. The MFN import duty is 13%; 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
13%
Lowest FTA
0%
excl. MM
ASEAN - China (ACFTA)
VAT
8/10%
8% under the current reduction · 10% standard
Excise / Env. tax
—
Not subject
Distinguish from heading:1704Sugar confectionery (including…1902Pasta, whether or not cooked or…1905Bread, pastry, cakes, biscuits…0901Coffee, whether or not roasted…2309Preparations of a kind used in…1901Malt extract; food preparations…0712Dried vegetables, whole, cut…1105Flour, meal, powder, flakes…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 13% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 19.5% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0%excl. MM | 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% | 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) | 5% | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 0% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 2% | 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) | 0/0% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | 13% | 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) | 5,2% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 6,5/17,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 6,5/17,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 6,5/17,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 7,1/19,1% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 6,5/17,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 6,5/17,5% | 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 - Chile (VCFTA)2% (2026)0%from 01/01/2027
- 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)6,5/17,5% (2026)5,2/14%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)6,5/17,5% (2026)5,2/14%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group C (Korea)6,5/17,5% (2026)5,2/14%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group D (Japan)7,1/19,1% (2026)5,9/15,9%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group E (Australia)6,5/17,5% (2026)5,2/14%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)6,5/17,5% (2026)5,2/14%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - Israel (VIFTA)5,2% (2026)2,6%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - UAE (CEPA)10,8%8,7%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 |
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 →
- - Filled
RVC(40) or CTSH
RVC(40) hoặc CTSH
CTSHRVC40
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Chocolate and other food preparations containing cocoa
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
- - Filled
RVC40 or CTSH
RVC40 hoặc CTSH
CTSHRVC40
Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- - Filled
Đối với kẹo thuộc phân nhóm 1806.31 đến 1806.90 có chứa hàm lượng trên 70% ca cao tính theo trọng lượng: CC; hoặc RVC không thấp hơn 50% theo công thức tính gián tiếp; Đối với hàng hóa khác thuộc phân nhóm 1806.31 đến 1806.90: CTSH.
CCCTSH
Chương 19 - Chế phẩm từ ngũ cốc, bột, tinh bột hoặc sữa; các loại bánh
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Cocoa and cocoa preparations
Sử dụng nguyên liệu từ bất kỳ Nhóm nào để sản xuất, ngoại trừ Nhóm của sản phẩm, trong đó: - trọng lượng đơn lẻ của đường và nguyên liệu thuộc Chương 4 không vượt quá 40% trọng lượng sản phẩm; và - tổng trọng lượng đường và nguyên liệu thuộc Chương 4 không vượt quá 60% trọng lượng sản phẩm.
Source: Circular No. 14/2026/TT-BCT
Chocolate and other food preparations containing cocoa
CTH or RVC40
CTH hoặc RVC40
CTHRVC40
Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Cocoa and cocoa preparations
Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào, ngoại trừ Nhóm của sản phẩm, trong đó: - trọng lượng đơn lẻ của đường và nguyên liệu thuộc Chương 4 không vượt quá 40% trọng lượng sản phẩm; và - tổng trọng lượng đường và nguyên liệu thuộc Chương 4 không vượt quá 60% trọng lượng sản phẩm.
Source: Circular No. 02/2021/TT-BCT
- - Filled
CTH or RVC(40)
CTH hoặc RVC(40)
CTHRVC40
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- - Filled
CTH or VAC 40%
CTH hoặc VAC 40%
CTH
Source: Circular No. 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Cocoa and cocoa preparations
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.
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 18 — Cocoa and cocoa preparations
Notes
1. This Chapter does not cover:
(a) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) Preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.
2. Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.
Goods previously classified under this code
1 notice from Vietnam Customs assigning code 18063100
Hershey°s kisses creamy milk chocolate with almonds
A ruling binds only the applicant that requested it; an analysis result binds only the consignment sampled. Neither is a general precedent — treat them as a reference for how Customs has reasoned about similar goods. Product names are read from scanned PDFs by OCR and may contain errors; open the original notice to check.
Vietnam trade in subheading 1806.31
Figures cover the whole 6-digit subheading 1806.31, not code 18063100 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 20218 mn USD
- 202213 mn USD
- 20238 mn USD
Top partners 2023
- Russian Federation3 mn USD
- China2 mn USD
- Malaysia1 mn USD
- Türkiye771,558 USD
- Germany329,868 USD
- Poland300,470 USD
- USA211,251 USD
- Rep. of Korea196,901 USD
Exports
- 202194,644 USD
- 2022144,365 USD
- 20233 mn USD
Top partners 2023
- Japan3 mn USD
- Singapore28,111 USD
- USA19,614 USD
- Rep. of Korea13,161 USD
- Netherlands10,107 USD
- China6,956 USD
- Cambodia5,398 USD
- Saudi Arabia990 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 | 5 mn USD | 8 mn USD | +75% |
| Imports | 5 mn USD | 6 mn USD | +20% |
- Exports 2023: partners reported 5 mn USD where Vietnam reported 3 mn USD — 1.30× on this measure.
- Imports 2023: partners reported 5 mn USD where Vietnam reported 8 mn USD — 0.60× 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 1806.31 is the same subheading in both schedules. What differs is how each country splits it: below are the 4 US lines under 1806.31.
| US HTS code | Description | General duty |
|---|---|---|
| 1806.31.00.41 | Other, in blocks, slabs or bars › Filled › Confectionery › Containing peanuts, peanut butter or peanut paste(kg) | 5.6% |
| 1806.31.00.55 | Other, in blocks, slabs or bars › Filled › Confectionery › Other › Certified organic(kg) | 5.6% |
| 1806.31.00.65 | Other, in blocks, slabs or bars › Filled › Confectionery › Other › Other(kg) | 5.6% |
| 1806.31.00.80 | Other, in blocks, slabs or bars › Filled › Other(kg) | 5.6% |
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
1806.31 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 |
|---|---|---|---|---|---|---|
| 1806.31-000 | Filled(KG) | 10% | — | 10% | For the Pooled Quota Free Other than for the Pooled Quota 10% | 10% |
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, in blocks, slabs or bars:”
Check neighbouring codes to make sure the classification fits best.
Data updated: 11/08/2026 · Found wrong or missing data? Report a data error