Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › Other
2101.12.92 — Coffee preparation with a basis of ground roasted coffee containing added sugar, whether or not containing creamer
Các chế phẩm cà phê có thành phần cơ bản là cà phê rang xay có chứa đường, có chứa hoặc không chứa kem
Unit: kg (kg)
Hồ sơ mã HS — hscodevn.com/hs/21011292 · in ngày 15/9/2026 · chỉ mang tính tham khảo, đối chiếu văn bản pháp lý hiện hành
HS code 21011292 covers coffee preparation with a basis of ground roasted coffee containing added sugar, whether or not containing creamer under heading 2101 (extracts, essences and concentrates, of coffee, tea or maté, and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof), Chapter 21. The MFN import duty is 30%; 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
30%
Lowest FTA
0%
excl. TH
ASEAN - China (ACFTA)
VAT
8/10%
8% under the current reduction · 10% standard
Excise / Env. tax
—
Not subject
Distinguish from heading:0901Coffee, whether or not roasted…0902Tea, whether or not flavoured1702Other sugars, including…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 30% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 45% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0%excl. TH | 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. PH, TH | 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) | 8% | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 14,5% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 14,5% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | * | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 20% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 20% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 20% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 21,8% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 20% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 20% | 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)8% (2026)0%from 01/01/2027
- RCEP - Group A (ASEAN)20% (2026)16%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)20% (2026)16%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group C (Korea)20% (2026)16%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group D (Japan)21,8% (2026)18,2%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group E (Australia)20% (2026)16%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)20% (2026)16%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - EU (EVFTA)14,5% (2026)10,9%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - UAE (CEPA)27,3%24,5%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - UK (UKVFTA)14,5% (2026)10,9%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 →
- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:
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
- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:
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
- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:
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
- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:
CC
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
Miscellaneous edible preparations; except:
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 nguyên liệu thuộc Chương 4 được sử dụng không vượt quá 20% trọng lượng sản phẩm; - trọng lượng đơn lẻ của đường không vượt quá 40% trọng lượng sản phẩm; và - tổng trọng lượng đường và nguyên liệu thuộc Chương 4 không vượt quá 50% trọng lượng sản phẩm.
Source: Circular No. 14/2026/TT-BCT
Extracts, essences and concentrates, of coffee, tea or maté, and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
CC or RVC40
CC hoặc RVC40
CCRVC40
Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Miscellaneous edible preparations; except:
Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào, ngoại trừ Nhóm của sản phẩm, trong đó: - 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 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
Miscellaneous edible preparations
CTSH or RVC 40%
CTSH hoặc RVC 40%
CTSHRVC40
Source: Circular No. 31/2013/TT-BCT
- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:
CC
CC
CC
Source: Circular No. 10/2009/TT-BCT
- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:
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
- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:
CC
CC
CC
Source: Circular No. 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Miscellaneous edible 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:
a) The goods have a regional value content (RVC) of not less than 40% of the FOB value calculated in accordance with Article 8 of this Circular and the last production process is carried out in a Member State; or
b) Goods of Chapters 25, 26, 28, 29, 31 and 39; Chapters 42 to 49; Chapters 57 to 59; Chapters 61, 62 and 64; Chapters 66 to 71; Chapters 73 to 83; Chapters 86 and 88; and Chapters 91 to 97 of the Harmonized Commodity Description and Coding System using non-originating materials undergo a change in tariff classification at the 4-digit level (CTH), except for headings 29.01, 29.02, 31.05, 39.01, 39.02, 39.03, 39.07 and 39.08, to which the RVC 40% origin criterion applies.
CTHRVC40
Source: Circular No. 12/2019/TT-BCT · Article 7(1)
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. 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 21 — Miscellaneous edible preparations
Notes
1. This Chapter does not cover:
(a) Mixed vegetables of heading 07.12;
(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);
(c) Flavoured tea (heading 09.02);
(d) Spices or other products of headings 09.04 to 09.10;
(e) Food preparations, other than the products described in heading 21.03 or 21.04, 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);
(f) Products of heading 24.04;
(g) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or
(h) Prepared enzymes of heading 35.07.
2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.
3. For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, 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 be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.
Vietnam trade in subheading 2101.12
Figures cover the whole 6-digit subheading 2101.12, not code 21011292 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 20219 mn USD
- 202211 mn USD
- 20238 mn USD
Top partners 2023
- Malaysia4 mn USD
- China1 mn USD
- India908,928 USD
- USA813,207 USD
- Switzerland336,534 USD
- Spain250,442 USD
- Indonesia199,281 USD
- Türkiye66,929 USD
Exports
- 2021106 mn USD
- 2022134 mn USD
- 2023176 mn USD
Top partners 2023
- Indonesia58 mn USD
- China50 mn USD
- USA17 mn USD
- Japan8 mn USD
- Malaysia6 mn USD
- Other Asia, nes6 mn USD
- Rep. of Korea5 mn USD
- Russian Federation4 mn 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 | 96 mn USD | 173 mn USD | +80% |
| Imports | 9 mn USD | 20 mn USD | +113% |
- Exports 2023: partners reported 96 mn USD where Vietnam reported 176 mn USD — 0.54× on this measure.
- Imports 2023: partners reported 9 mn USD where Vietnam reported 8 mn USD — 1.19× 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 2101.12 is the same subheading in both schedules. What differs is how each country splits it: below are the 8 US lines under 2101.12.
| US HTS code | Description | General duty |
|---|---|---|
| 2101.12.32.00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee › Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › Described in general note 15 of the tariff schedule and entered pursuant to its provisions(kg) | 10% |
| 2101.12.34.00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee › Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › Other › Blended syrups described in additional U.S. note 4 to chapter 17 › Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions(kg) | 10% |
| 2101.12.38.00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee › Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › Other › Blended syrups described in additional U.S. note 4 to chapter 17 › Other(kg) | 30.5¢/kg + 8.5% |
| 2101.12.44.00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee › Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › Other › Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17 › Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions(kg) | 10% |
| 2101.12.48.00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee › Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › Other › Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17 › Other(kg) | 30.5¢/kg + 8.5% |
| 2101.12.54.00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee › Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › Other › Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17 › Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions(kg) | 10% |
| 2101.12.58.00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee › Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › Other › Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17 › Other(kg) | 30.5¢/kg + 8.5% |
| 2101.12.90.00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee › Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › Other › Other(kg) | 8.5% |
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
2101.12 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 |
|---|---|---|---|---|---|---|
| 2101.12 | Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › 1 Preparations with a basis of extracts, essences and concentrates › (1) Containing added sugar | 24% | — | — | — | — |
| 2101.12-121 | Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › A Instant coffee(KG) | 8.8% | Free | Free | Free | 5.5% |
| 2101.12-122 | Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › B Other(KG) | 15% | Free | Free | Free | Free |
| 2101.12 | Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › A Of a milkfat content, by weight, not exceeding 30% | 35% + 799 yen/kg | — | — | — | — |
| 2101.12 | Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › B Other | 35% + 1,363 yen/kg | — | — | — | — |
| 2101.12 | Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › (a) Less than 50% by weight of sucrose | 28% | — | — | — | — |
| 2101.12-246 | Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › (b) Other(KG) | ��1% | — | — | For the Pooled Quota Free Other than for the Pooled Quota ��1% | — |
| 2101.12-249 | Preparations with a basis of extracts, essences or concentrates or with a basis of coffee › B Other(KG) | 15% | Free | Free | Free | 6.8% |
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:”
Check neighbouring codes to make sure the classification fits best.
Data updated: 11/08/2026 · Found wrong or missing data? Report a data error