Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06 › Other vegetables and mixtures of vegetables
2005.91.00 — Bamboo shoots
Măng tre
Unit: kg (kg)
HS code 20059100 covers bamboo shoots under heading 2005 (other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06), Chapter 20. The MFN import duty is 32%; 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
32%
Lowest FTA
0%
excl. MM
ASEAN - China (ACFTA)
VAT
8/10%
Excise / Env. tax
—
Not subject
Distinguish from heading:2006Veget…2001Veget…2004Other…1905Bread…2009Fruit…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 32% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 48% | 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%excl. LA, MY | 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) | 0% | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 0% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 0% | 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% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | 6% | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 4% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 4% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 32% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 16% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 16% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 16% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 17,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 16% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 16% | 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.
- ASEAN - Hong Kong (AHKFTA)6% (2026)0%from 01/01/2027
- Vietnam - EU (EVFTA)4% (2026)0%from 01/01/2027
- Vietnam - UK (UKVFTA)4% (2026)0%from 01/01/2027
- RCEP - Group A (ASEAN)16% (2026)12,8%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)16% (2026)12,8%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group C (Korea)16% (2026)12,8%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group D (Japan)17,5% (2026)14,5%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group E (Australia)16% (2026)12,8%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)16% (2026)12,8%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.
- - Bamboo shoots
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
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06
CC ngoại trừ từ chương 7
CC
Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- - Bamboo shoots
RVC 40%
RVC40
Source: Circular No. 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- - Bamboo shoots
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
Các chế phẩm từ rau, quả, quả hạch hoặc các sản phẩm khác của cây; ngoại trừ:
Sử dụng nguyên liệu từ bất kỳ Nhóm nào để sản xuất, ngoại trừ Nhóm của sản phẩm, trong đó trọng lượng đường không vượt quá 20% trọng lượng sản phẩm.
Source: Circular No. 14/2026/TT-BCT
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06
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
Các chế phẩm từ rau, quả, quả hạch hoặc các sản phẩm khác của cây; ngoại trừ:
Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào, ngoại trừ Nhóm của sản phẩm, trong đó trọng lượng đường không vượt quá 20% trọng lượng sản phẩm.
Source: Circular No. 02/2021/TT-BCT
Preparations of vegetables, fruit, nuts or other parts of plants
CTSH or RVC 40%
CTSH hoặc RVC 40%
CTSHRVC40
Source: Circular No. 31/2013/TT-BCT
Preparations of vegetables, fruit, nuts or other parts of plants
CTH
CTH
or
60%
Source: Circular No. 11/2024/TT-BCT
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06
CC except from Chapter 7.
CC ngoại trừ từ Chương 7.
CC
Source: Circular No. 10/2009/TT-BCT
- - Bamboo shoots
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
- - Bamboo shoots
CC, except from Chapter 7
CC, ngoại trừ từ Chương 7
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 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. 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 · Ministry of Agriculture and Environment
- Goods imported in the form of buying, selling, and exchange by border residents (42/2019/TT-BCT & 34/2025/TT-BCT )Listed· Ministry of Industry and Trade
- Plant quarantine (01/2024/TT-BNNPTNT M9)Quarantine· Ministry of Agriculture and Environment
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 20 — Preparations of vegetables, fruit, nuts or other parts of plants
Notes
1. This Chapter does not cover:
(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
(b) Vegetable fats and oils (Chapter 15);
(c) 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);
(d) Bakers’ wares and other products of heading 19.05; or
(e) Homogenised composite food preparations of heading 21.04.
2. Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06).
3. Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a).
4. Tomato juice the dry weight content of which is 7% or more is to be classified in heading 20.02.
5. For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
6. For the purposes of heading 20.09, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.
Subheading Notes
1. For the purposes of subheading 2005.10, the expression “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05.
2. For the purposes of subheading 2007.10, the expression “homogenised preparations” means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07.
3. For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression “Brix value” means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20°C or corrected for 20° C if the reading is made at a different temperature.
Vietnam trade in subheading 2005.91
Figures cover the whole 6-digit subheading 2005.91, not code 20059100 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 2021655,153 USD
- 2022700,489 USD
- 2023740,401 USD
Top partners 2023
- China644,802 USD
- Thailand63,578 USD
- Japan26,771 USD
- Rep. of Korea3,131 USD
- Other Asia, nes2,119 USD
Exports
- 20211 mn USD
- 20222 mn USD
- 20233 mn USD
Top partners 2023
- Japan2 mn USD
- Germany618,376 USD
- Netherlands144,262 USD
- Other Asia, nes110,246 USD
- Rep. of Korea106,598 USD
- USA99,367 USD
- United Kingdom49,728 USD
- Russian Federation35,078 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 | 6 mn USD | 7 mn USD | +18% |
| Imports | 12 mn USD | 16 mn USD | +35% |
- Exports 2023: partners reported 6 mn USD where Vietnam reported 3 mn USD — 1.81× on this measure.
- Imports 2023: partners reported 12 mn USD where Vietnam reported 740,401 USD — 16.19× 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 2005.91 is the same subheading in both schedules. What differs is how each country splits it: below are the 2 US lines under 2005.91.
| US HTS code | Description | General duty |
|---|---|---|
| 2005.91.60.00 | Other vegetables and mixtures of vegetables › Bamboo Shoots › In airtight containers(kg) | Free |
| 2005.91.97.00 | Other vegetables and mixtures of vegetables › Bamboo Shoots › Other(kg) | 11.2% |
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
2005.91 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 |
|---|---|---|---|---|---|---|
| 2005.91-100 | Bamboo shoots › 1 Containing added sugar(KG) | 13.4% | 13.4% | 13.4% | Free | 13.4% |
| 2005.91-900 | Bamboo shoots › 2 Other(KG) | 13.6% | Free | Free | Free | 8.5% |
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 “Other vegetables and mixtures of vegetables:”
Check neighbouring codes to make sure the classification fits best.
Data updated: 31/07/2026 · Found wrong or missing data? Report a data error