Other vegetables and mixtures of vegetables › Other

200599108-digit code

2005.99.10 — In airtight containers for retail sale

Đóng bao bì kín khí để bán lẻ

Unit: kg (kg)

HS code 20059910 covers in airtight containers for retail sale 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 / ScheduleRateDocumentEffective
Preferential import duty (MFN)32%26/2023/NĐ-CP15/07/2023
Ordinary import duty48%15/2023/QĐ-TTg15/07/2023
ASEAN (ATIGA)(2026)0%126/2022/NĐ-CP30/12/2022
ASEAN - China (ACFTA)0%excl. MM118/2022/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. LA, MY119/2022/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)0%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)6%123/2022/NĐ-CP30/12/2022
Vietnam - EU (EVFTA)(2026)0%116/2022/NĐ-CP30/12/2022
Vietnam - UK (UKVFTA)(2026)0%117/2022/NĐ-CP30/12/2022
Vietnam - Laos0%206/2025/NĐ-CP15/07/2025
Vietnam - Israel (VIFTA)(2026)22,4%131/2024/NĐ-CP15/10/2024
RCEP - Group A (ASEAN)(2026)16%129/2022/NĐ-CP30/12/2022
RCEP - Group B (China)(2026)16%129/2022/NĐ-CP30/12/2022
RCEP - Group C (Korea)(2026)16%129/2022/NĐ-CP30/12/2022
RCEP - Group D (Japan)(2026)17,5%129/2022/NĐ-CP30/12/2022
RCEP - Group E (Australia)(2026)16%129/2022/NĐ-CP30/12/2022
RCEP - Group F (New Zealand)(2026)16%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 2005.99

- - 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

ACFTAC/O ERule set at subheading level 2005.99

- - Other:

RVC40 or CC

RVC40 hoặc CC

CCRVC40

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

AJCEPC/O AJRule set at heading level 20.05

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

AKFTAC/O AKRule set at subheading level 2005.99

- - Other:

Riêng với mã HS 2005.99.1000 của Hàn Quốc: RVC 60%. Đối với các mã HS khác: RVC 40%.

RVC60RVC40

Source: Circular No. 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

ATIGAC/O DRule set at subheading level 2005.99

- - 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

CPTPPC/O CPTPPRule set at subheading level 2005.99

- - Other:

Đối với chế phẩm của một loại rau thuộc phân nhóm 2005.99: CC, ngoại trừ từ nhóm 07.01, phân nhóm 0709.51, 0709.60 hoặc khoai tây hoặc nấm của chi Agaricus thuộc nhóm 07.10 đến 07.12; Đối với hàng hóa khác thuộc phân nhóm 2005.99: CC, với điều kiện trị giá nguyên liệu không có xuất xứ thuộc nhóm 07.01, phân nhóm 0709.51, 0709.60 và khoai tây và nấm của chi Agaricus thuộc nhóm 07.10 đến 07.12 không vượt quá 40% trị giá của hàng hóa.

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 ex Chapter 20 · only part of the heading — read the description

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

RCEPC/O RCEPRule set at heading level 20.05

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

UKVFTAC/O EUR.1 (UK)Rule set at chapter level Ex Chapter 20 · only part of the heading — read the description

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

VCFTAC/O VCRule set at chapter level Chapter 20

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

VIFTAC/O VN-ILRule set at chapter level Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

CTH

CTH

or

60%

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

VJEPAC/O VJRule set at heading level 20.05

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

VKFTAC/O KVRule set at subheading level 2005.99

- - Other:

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 2005.99

- - Other:

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.

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

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.

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

  • 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

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 2005.99

Figures cover the whole 6-digit subheading 2005.99, not code 20059910 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.

Imports

  • 20214 mn USD
  • 202210 mn USD
  • 20234 mn USD

Top partners 2023

  • China3 mn USD
  • Rep. of Korea567,328 USD
  • Thailand55,622 USD
  • Japan41,695 USD
  • Spain35,011 USD
  • Italy33,947 USD
  • Australia24,727 USD
  • Philippines11,791 USD

Exports

  • 202117 mn USD
  • 202219 mn USD
  • 202318 mn USD

Top partners 2023

  • USA8 mn USD
  • Other Asia, nes3 mn USD
  • Japan2 mn USD
  • Rep. of Korea2 mn USD
  • Russian Federation586,059 USD
  • Thailand543,508 USD
  • Australia401,793 USD
  • Canada360,100 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.

Flow20232024Change
Exports21 mn USD26 mn USD+23%
Imports47 mn USD34 mn USD-27%
  • Exports 2023: partners reported 21 mn USD where Vietnam reported 18 mn USD — 1.18× on this measure.
  • Imports 2023: partners reported 47 mn USD where Vietnam reported 4 mn USD — 11.78× 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 2005.99 is the same subheading in both schedules. What differs is how each country splits it: below are the 12 US lines under 2005.99.

US HTS codeDescriptionGeneral duty
2005.99.10.00Other vegetables and mixtures of vegetables › Other › Carrots in airtight containers(kg)6.4%
2005.99.20.00Other vegetables and mixtures of vegetables › Other › Onions(kg)4.5%
2005.99.30.00Other vegetables and mixtures of vegetables › Other › Sauerkraut(kg)4.8%
2005.99.41.10Other vegetables and mixtures of vegetables › Other › Water chestnuts, other than Chinese water chestnuts › Sliced(kg)Free
2005.99.41.20Other vegetables and mixtures of vegetables › Other › Water chestnuts, other than Chinese water chestnuts › Whole(kg)Free
2005.99.50.20Other vegetables and mixtures of vegetables › Other › Fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice) › Pimientos (Capsicum anuum) › In containers each holding not more than 227 g(kg)8.1%
2005.99.50.40Other vegetables and mixtures of vegetables › Other › Fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice) › Pimientos (Capsicum anuum) › Other(kg)8.1%
2005.99.55.10Other vegetables and mixtures of vegetables › Other › Fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice) › Other › Sweet bell-type peppers(kg)14.9%

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

2005.99 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.

LineDescriptionMFNVJEPAAJCEPCPTPPRCEP
2005.99-111Other › A In airtight containers, containing tomato purée or other kind of tomato preparation and meat of swine, lard or other pig fat(KG)14%FreeFreeFree6.4%
2005.99-119Other › B Other(KG)23.8%23.8%23.8%For the Pooled Quota Free Other than for the Pooled Quota 23.8%23.8%
2005.99-190Other › 1 Containing added sugar › (2) Other(KG)13.4%13.4%13.4%Free10%
2005.99Other › 2 Other › (1) Young corncobs15%
2005.99-220Other › 2 Other › (2) Leguminous vegetables (podded out)(KG)17%17%17%Free10.6%
2005.99-230Other › 2 Other › (3) Sauerkraut(KG)12%FreeFreeFree5.5%
2005.99-911Other › (a) Garlic powder(KG)9.6%Free5%Free6%
2005.99-919Other › (b) Other(KG)12%FreeFreeFree7.5%

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 200599

Check neighbouring codes to make sure the classification fits best.

Data updated: 01/08/2026 · Found wrong or missing data? Report a data error