Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included › Prepared foods obtained by the swelling or roasting of cereals or cereal products

190410908-digit code

1904.10.90 — Other

Loại khác

Unit: kg (kg)

HS code 19041090 covers other under heading 1904 (prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included), Chapter 19. The MFN import duty is 15%; 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

15%

Lowest FTA

0%

ASEAN - China (ACFTA)

VAT

8/10%

Excise / Env. tax

—

Not subject

Distinguish from heading:1704Sugar…1905Bread…

Import duty comparison across FTA schedules

Full table with legal documents & effective dates
Tax / ScheduleRateDocumentEffective
Preferential import duty (MFN)15%26/2023/NĐ-CP15/07/2023
Ordinary import duty22.5%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. LA119/2022/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)15%123/2022/NĐ-CP30/12/2022
Vietnam - EU (EVFTA)(2026)1,8%116/2022/NĐ-CP30/12/2022
Vietnam - UK (UKVFTA)(2026)1,8%117/2022/NĐ-CP30/12/2022
Vietnam - Laos0%206/2025/NĐ-CP15/07/2025
Vietnam - Israel (VIFTA)(2026)6%131/2024/NĐ-CP15/10/2024
RCEP - Group A (ASEAN)(2026)7,5%129/2022/NĐ-CP30/12/2022
RCEP - Group B (China)(2026)7,5%129/2022/NĐ-CP30/12/2022
RCEP - Group C (Korea)(2026)7,5%129/2022/NĐ-CP30/12/2022
RCEP - Group D (Japan)(2026)8,2%129/2022/NĐ-CP30/12/2022
RCEP - Group E (Australia)(2026)7,5%129/2022/NĐ-CP30/12/2022
RCEP - Group F (New Zealand)(2026)7,5%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.

FTA duty phase-down

Upcoming reductions for this code — the new rate takes effect on this site automatically on the effective date.

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 / 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 1904.10

- Prepared foods obtained by the swelling or roasting of cereals or cereal products:

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

ACFTAC/O ERule set at subheading level 1904.10

- Prepared foods obtained by the swelling or roasting of cereals or cereal products:

RVC40 or CC

RVC40 hoặc CC

CCRVC40

Source: Circular No. 12/2019/TT-BCT

AJCEPC/O AJRule set at heading level 19.04

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

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

ATIGAC/O DRule set at subheading level 1904.10

- Prepared foods obtained by the swelling or roasting of cereals or cereal products:

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

CPTPPC/O CPTPPRule set at heading level 19.02 - 19.04

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

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

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: Circular No. 14/2026/TT-BCT

RCEPC/O RCEPRule set at heading level 19.04

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

CC

CC

Source: Circular No. 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: Circular No. 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: Circular No. 11/2024/TT-BCT

VJEPAC/O VJRule set at heading level 19.04

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

CC

CC

Source: Circular No. 10/2009/TT-BCT

VKFTAC/O KVRule set at subheading level 1904.10

- Prepared foods obtained by the swelling or roasting of cereals or cereal products:

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

VN_EAEUC/O EAVRule set at subheading level 1904.10

- Prepared foods obtained by the swelling or roasting of cereals or cereal products:

CTH

CTH

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.

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: Circular No. 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: Circular No. 15/2010/TT-BCT · Article 4(1) of Appendix 1

AKFTAC/O AKGeneral rule applies

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)

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: Circular No. 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: Circular No. 04/2010/TT-BCT · Article 4(1) of Appendix 1

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

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 1904.10

Figures cover the whole 6-digit subheading 1904.10, not code 19041090 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.

Imports

  • 202115 mn USD
  • 202215 mn USD
  • 202313 mn USD

Top partners 2023

  • Thailand3 mn USD
  • Japan3 mn USD
  • Malaysia2 mn USD
  • Rep. of Korea1 mn USD
  • China1 mn USD
  • Poland306,689 USD
  • Singapore181,689 USD
  • Germany145,710 USD

Exports

  • 20212 mn USD
  • 20222 mn USD
  • 20232 mn USD

Top partners 2023

  • China424,217 USD
  • Malaysia266,437 USD
  • Myanmar262,700 USD
  • Thailand233,052 USD
  • USA115,120 USD
  • Indonesia114,076 USD
  • Rep. of Korea73,666 USD
  • Japan58,113 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.

20232024Change
Exports2 mn USD5 mn USD+129%
Imports34 mn USD24 mn USD-29%
  • Exports 2023: partners reported 2 mn USD where Vietnam reported 2 mn USD — 1.27× on this measure.
  • Imports 2023: partners reported 34 mn USD where Vietnam reported 13 mn USD — 2.62× 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 1904.10 is the same subheading in both schedules. What differs is how each country splits it: below are the 3 US lines under 1904.10.

US HTS codeDescriptionGeneral duty
1904.10.00.40Prepared foods obtained by the swelling or roasting of cereals or cereal products › Containing cane and/or beet sugar(kg)1.1%
1904.10.00.65Prepared foods obtained by the swelling or roasting of cereals or cereal products › Other › Certified organic(kg)1.1%
1904.10.00.75Prepared foods obtained by the swelling or roasting of cereals or cereal products › Other › Other(kg)1.1%

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.

Codes at the same level under 190410

Check neighbouring codes to make sure the classification fits best.

Data updated: 31/07/2026 · Found wrong or missing data? Report an issue for this code →