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190190118-digit code

1901.90.11 — Medical foods

Sản phẩm dinh dưỡng y tế (SEN)

Unit: kg (kg)

HS code 19019011 covers medical foods under heading 1901 (malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included), Chapter 19. The MFN import duty is 7%; 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

7%

Lowest FTA

0%

ASEAN - China (ACFTA)

VAT

8/10%

Excise / Env. tax

—

Not subject

Import duty comparison across FTA schedules

Full table with legal documents & effective dates
Tax / ScheduleRateDocumentEffective
Preferential import duty (MFN)7%26/2023/NĐ-CP15/07/2023
Ordinary import duty10.5%15/2023/QĐ-TTg15/07/2023
ASEAN (ATIGA)(2026)0%126/2022/NĐ-CP30/12/2022
ASEAN - China (ACFTA)0%118/2022/NĐ-CP30/12/2022
ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027)0%120/2022/NĐ-CP30/12/2022
Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027)0%124/2022/NĐ-CP30/12/2022
ASEAN - Korea (AKFTA)0%excl. KR119/2022/NĐ-CP30/12/2022
ASEAN - Australia/New Zealand (AANZFTA)0%121/2022/NĐ-CP30/12/2022
ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026)5%122/2022/NĐ-CP30/12/2022
Vietnam - Korea (VKFTA)(2026)0%125/2022/NĐ-CP30/12/2022
Vietnam - Chile (VCFTA)(2026)0%112/2022/NĐ-CP30/12/2022
Vietnam - Eurasian Economic Union (VN-EAEU)(2026)0%113/2022/NĐ-CP30/12/2022
CPTPP Agreement(2026)0%115/2022/NĐ-CP30/12/2022
ASEAN - Hong Kong (AHKFTA)(2026)10%123/2022/NĐ-CP30/12/2022
Vietnam - EU (EVFTA)(2026)1,2%116/2022/NĐ-CP30/12/2022
Vietnam - UK (UKVFTA)(2026)1,2%117/2022/NĐ-CP30/12/2022
Vietnam - Laos0%206/2025/NĐ-CP15/07/2025
Vietnam - Israel (VIFTA)(2026)7%131/2024/NĐ-CP15/10/2024
RCEP - Group A (ASEAN)(2026)5%129/2022/NĐ-CP30/12/2022
RCEP - Group B (China)(2026)5%129/2022/NĐ-CP30/12/2022
RCEP - Group C (Korea)(2026)5%129/2022/NĐ-CP30/12/2022
RCEP - Group D (Japan)(2026)5,5%129/2022/NĐ-CP30/12/2022
RCEP - Group E (Australia)(2026)5%129/2022/NĐ-CP30/12/2022
RCEP - Group F (New Zealand)(2026)5%129/2022/NĐ-CP30/12/2022

FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.

VAT · Excise tax · Environmental protection tax

Tax / ScheduleRateDocumentEffective
Value added tax (VAT)8/10%181/2025/NĐ-CP01/07/2025

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.

AANZFTAC/O AANZRule set at subheading level 1901.90

- Other:

RVC(40) or CC

RVC(40) hoặc CC

CCRVC40

Source: 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

ACFTAC/O ERule set at subheading level 1901.90

- Other:

RVC40 or CC

RVC40 hoặc CC

CCRVC40

Source: 12/2019/TT-BCT

AJCEPC/O AJRule set at heading level 19.01

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

CC

CC

Source: 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions

AKFTAC/O AKRule set at subheading level 1901.90

- Other:

Riêng với các mã HS 1901.90.2010 và 1901.90.2020 của Hàn Quốc: WO-AK. Đối với các mã HS khác: CTH, với điều kiện nguyên liệu từ Nhóm 04.01 đến Nhóm 04.04, và từ các Chương 10 và 11 có xuất xứ tại lãnh thổ của bất kì nước thành viên nào; hoặc RVC 40%, với điều kiện nguyên liệu từ Nhóm 04.01 đến Nhóm 04.04, và từ các Chương 10 và 11 có xuất xứ tại lãnh thổ của bất kì nước thành viên nào.

WOCTHRVC40

Source: 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

CPTPPC/O CPTPPRule set at subheading level 1901.90

- Other:

Đối với chế phẩm thuộc phân nhóm 1901.90 có chứa trên 10% sữa khô tính theo trọng lượng chất khô: CC, ngoại trừ từ nhóm 04.01 đến 04.06; Đối với chế phẩm thuộc phân nhóm 1901.90 có chứa trên 30% bột gạo tính theo trọng lượng chất khô: CC, với điều kiện trị giá bột gạo không có xuất xứ thuộc phân nhóm 1102.90 không vượt quá 30% trị giá của hàng hóa; Đối với các chế phẩm khác thuộc phân nhóm 1901.90: CC. Ghi chú: Trường hợp có hơn một (1) quy tắc cụ thể mặt hàng áp dụng cho hàng hóa thuộc phân nhóm 1901.90, hàng hóa đó phải đáp ứng các quy tắc cụ thể mặt hàng này.

CC

Source: 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions

EVFTAC/O EUR.1Rule set at chapter level Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks' products

Sản xuất từ nguyên liệu thuộc bất kỳ nhóm nào, ngoại trừ nhóm của sản phẩm, trong đó: - trọng lượng của nguyên liệu thuộc Chương 2, 3 và 16 được sử dụng không vượt quá 20% trọng lượng của sản phẩm cuối cùng; - trọng lượng của nguyên liệu thuộc các nhóm 1006 và từ các nhóm 1101 đến 1108 được sử dụng không vượt quá 20% trọng lượng của sản phẩm cuối cùng; - trọng lượng của nguyên liệu thuộc Chương 4 được sử dụng không vượt quá 20% trọng lượng của sản phẩm cuối cùng; - trọng lượng đường được sử dụng không vượt quá 40% trọng lượng của sản phẩm cuối cùng; và - tổng trọng lượng kết hợp của đường và các nguyên liệu thuộc Chương 4 được sử dụng không vượt quá 50% trọng lượng của sản phẩm cuối cùng.

Source: 14/2026/TT-BCT

RCEPC/O RCEPRule set at heading level 19.01

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

CC

CC

Source: 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

UKVFTAC/O EUR.1 (UK)Rule set at chapter level Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks' products

Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào, ngoại trừ Nhóm của sản phẩm, trong đó: - trọng lượng nguyên liệu thuộc Chương 2, Chương 3 và Chương 16 không vượt quá 20% trọng lượng sản phẩm; - trọng lượng nguyên liệu thuộc Nhóm 1006 và từ Nhóm 1101 đến 1108 không vượt quá 20% trọng lượng sản phẩm; - trọng lượng đơn lẻ của nguyên liệu thuộc Chương 4 không vượt quá 20% trọng lượng sản phẩm; - trọng lượng đơn lẻ của đường không vượt quá 40% trọng lượng của sản phẩm; và - tổng trọng lượng đường và nguyên liệu thuộc Chương 4 không vượt quá 50% trọng lượng sản phẩm.

Source: 02/2021/TT-BCT

VIFTAC/O VN-ILRule set at chapter level Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks' products

CTH

CTH

or

60%

Source: 11/2024/TT-BCT

VJEPAC/O VJRule set at heading level 19.01

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

CC

CC

Source: 10/2009/TT-BCT

VKFTAC/O KVRule set at subheading level 1901.90

- Other:

CC or RVC(40)

CC hoặc RVC(40)

CCRVC40

Source: 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions

VN_EAEUC/O EAVRule set at subheading level 1901.90

- Other:

CC, ngoại trừ từ Chương 4

CC

Source: 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.

AHKFTAC/O AHKGeneral rule applies

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: 21/2019/TT-BCT · Article 7(1)

AIFTAC/O AIGeneral rule applies

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: 15/2010/TT-BCT · Article 4(1) of Appendix 1

ATIGAC/O DGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. General origin criteria:

a) Goods referred to in Clause 2, Article 2 of this Appendix are considered originating in the Member State where the production or processing of those goods took place if:

- The goods have a regional value content (hereinafter referred to as the “ASEAN Value Content” or the “Regional Value Content (RVC)”) of not less than 40% (forty per cent), calculated in accordance with the formula provided in Article 5 of this Appendix; 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 4 (four)-digit level (that is, a change of heading) of the Harmonized System.

b) Each Member State shall allow the exporter of the goods to decide whether to use the criterion of “RVC of not less than 40% (forty per cent)” or that of “a change in tariff classification at the 4 (four)-digit level” referred to at Point a, Clause 1 in determining the origin of the goods.

CTC

Source: 22/2016/TT-BCT · Article 4(1) of Appendix I

VCFTAC/O VCGeneral rule applies

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: 31/2013/TT-BCT · Article 4(1)

VN_LAOC/O SGeneral rule applies

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: 04/2010/TT-BCT · Article 4(1) of Appendix 1

Criteria are quoted verbatim from the Vietnamese circular, not paraphrased.

Supplementary Explanatory Notes (SEN, ASEAN 2022)

Product description1901.10.91 1901.90.11 1901.90.91

MEDICAL FOODS

SẢN PHẨM DINH DƯỠNG Y TẾ

Medical foods are foods that are specially formulated and intended for the dietary management of a disease that has distinctive nutritional needs that cannot be met by normal diet alone. Medical foods are distinct from the broader category of foods for special dietary use and from traditional foods that bear a health claim.

In order to be considered a medical food the product must, at a minimum:

● be a food for oral ingestion or tube feeding (nasogastric tube),

● be labeled for the dietary management of a specific medical disorder, disease or condition for which there are distinctive nutritional requirements, and

● be intended to be used under medical supervision.

(Source: Wikipedia)

Tiếng Việt

Sản phẩm dinh dưỡng y tế là thực phẩm có công thức đặc biệt và dùng để kiểm soát chế độ ăn của bệnh nhân có nhu cầu dinh dưỡng đặc biệt mà không thể đáp ứng được bằng chế độ ăn thông thường. Sản phẩm dinh dưỡng y tế khác với nhóm thực phẩm dùng cho chế độ ăn đặc biệt và khác với các thực phẩm truyền thống phục vụ nhu cầu sức khoẻ.

Để được coi là sản phẩm dinh dưỡng y tế thì sản phẩm phải đáp ứng các yêu cầu tối thiểu:

● là thực phẩm dùng bằng đường miệng hoặc bằng ống (ống xông dạ dày)

● được ghi trên nhãn là dùng để kiểm soát chế độ ăn đối với trường hợp rối loạn sức khoẻ, mắc bệnh đặc thù hoặc tình trạng cần có yêu cầu dinh dưỡng đặc biệt, và

● được sử dụng dưới sự giám sát về y tế.

(Nguồn: Wikipedia)

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 19 — Preparations of cereals, flour, starch or milk; pastrycooks' products

Notes

1. This Chapter does not cover:

(a) Except in the case of stuffed products of heading 19.02, 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) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or

(c) Medicaments or other products of Chapter 30.

2. For the purposes of heading 19.01:

(a) The term “groats” means cereal groats of Chapter 11;

(b) The terms “flour” and “meal” mean:

(1) Cereal flour and meal of Chapter 11, and

(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).

3. Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).

4. For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

Vietnam trade in subheading 1901.90

Figures cover the whole 6-digit subheading 1901.90, not code 19019011 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.

Imports

  • 2021128 mn USD
  • 2022140 mn USD
  • 2023133 mn USD

Top partners 2023

  • Malaysia58 mn USD
  • Thailand15 mn USD
  • New Zealand12 mn USD
  • Singapore12 mn USD
  • Germany8 mn USD
  • USA5 mn USD
  • Rep. of Korea4 mn USD
  • Netherlands4 mn USD

Exports

  • 2021169 mn USD
  • 2022105 mn USD
  • 202395 mn USD

Top partners 2023

  • Iraq71 mn USD
  • Japan10 mn USD
  • USA3 mn USD
  • China2 mn USD
  • Türkiye1 mn USD
  • Malaysia1 mn USD
  • Philippines1 mn USD
  • Cambodia932,647 USD

Source: UN Comtrade (preview API) — reported by Vietnam. Partner totals are as reported and may differ from partner-country statistics.

Codes at the same level under “Preparations suitable for infants or young child”

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Data updated: 30/07/2026 · Found wrong or missing data? Report an issue for this code →