Other › Sauces and preparations therefor
2103.90.12 — Fish sauce
Nước mắm
Unit: kg (kg)
HS code 21039012 covers fish sauce under heading 2103 (sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard), Chapter 21. 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. KH
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 / 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. KH | 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. KH, KR | 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) | 3% | 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) | 7% | 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) | 23,1% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 16,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 16,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 16,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 18% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 16,5% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 16,5% | 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)7% (2026)0%from 01/01/2027
- Vietnam - Chile (VCFTA)3% (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)16,5% (2026)13,2%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)16,5% (2026)13,2%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group C (Korea)16,5% (2026)13,2%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group D (Japan)18% (2026)15%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group E (Australia)16,5% (2026)13,2%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)16,5% (2026)13,2%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - Israel (VIFTA)23,1% (2026)19,8%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.
- Other:
RVC(40) or CTSH
RVC(40) hoặc CTSH
CTSHRVC40
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Other:
RVC40 or CTH
RVC40 hoặc CTH
CTHRVC40
Source: Circular No. 21/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
- Other:
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
- Other:
Riêng với các mã HS 2103.90.1030, 2103.90.9030, 2103.90.9090 của Hàn Quốc: CTH, với điều kiện nguyên liệu từ các Chương 7 và 9 đạt WO-AK; hoặc RVC 40%, với điều kiện nguyên liệu từ các Chương 7 và 9 đạt WO-AK. Đối với các mã HS khác: CTH; hoặc RVC 40%.
WOCTHRVC40
Source: Circular No. 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Other:
RVC40 or CTSH
RVC40 hoặc CTSH
CTSHRVC40
Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Other:
CTSH; hoặc RVC không thấp hơn: a) 30% theo công thức tính trực tiếp; hoặc b) 40% theo công thức tính gián tiếp.
CTSH
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
Sử dụng nguyên liệu từ bất kỳ Nhóm nào để sản xuất, ngoại trừ Nhóm của sản phẩm. Tuy nhiên, có thể sử dụng nguyên liệu bột mịn và bột thô từ hạt mù tạt và mù tạt đã chế biến.
- bột mịn và bột thô từ hạt mù tạt và mù tạt đã chế biến
Manufacture using materials of any heading.
Sử dụng nguyên liệu từ bất kỳ Nhóm nào để sản xuất.
Source: Circular No. 14/2026/TT-BCT
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
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
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào, ngoại trừ Nhóm của sản phẩm. Tuy nhiên, có thể sử dụng nguyên liệu bột mịn và bột thô từ hạt mù tạt và mù tạt đã chế biến.
- bột mịn và bột thô từ hạt mù tạt và mù tạt đã chế biến
Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào.
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
- 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
- Other:
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.
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. 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 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 2103.90
Figures cover the whole 6-digit subheading 2103.90, not code 21039012 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 202171 mn USD
- 202291 mn USD
- 202392 mn USD
Top partners 2023
- Thailand22 mn USD
- China16 mn USD
- Rep. of Korea14 mn USD
- Malaysia12 mn USD
- Japan8 mn USD
- Singapore7 mn USD
- Indonesia5 mn USD
- Philippines3 mn USD
Exports
- 202191 mn USD
- 202299 mn USD
- 2023113 mn USD
Top partners 2023
- Japan31 mn USD
- USA16 mn USD
- Philippines10 mn USD
- Other Asia, nes7 mn USD
- Germany6 mn USD
- Cambodia5 mn USD
- Rep. of Korea5 mn USD
- Netherlands5 mn 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.
| 2023 | 2024 | Change | |
|---|---|---|---|
| Exports | 96 mn USD | 106 mn USD | +10% |
| Imports | 159 mn USD | 107 mn USD | -33% |
- Exports 2023: partners reported 96 mn USD where Vietnam reported 113 mn USD — 0.86× on this measure.
- Imports 2023: partners reported 159 mn USD where Vietnam reported 92 mn USD — 1.73× 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 2103.90 is the same subheading in both schedules. What differs is how each country splits it: below are the 11 US lines under 2103.90.
| US HTS code | Description | General duty |
|---|---|---|
| 2103.90.20.00 | Other › Sauces derived or prepared from fish(kg) | Free |
| 2103.90.40.00 | Other › Nonalcoholic preparations of yeast extract (other than sauces)(kg) | 3.2% |
| 2103.90.72.00 | Other › Other › Mixed condiments and mixed seasonings › Mixed condiments and mixed seasonings described in additional U.S. note 3 to this chapter › Described in general note 15 of the tariff schedule and entered pursuant to its provisions(kg) | 7.5% |
| 2103.90.74.00 | Other › Other › Mixed condiments and mixed seasonings › Mixed condiments and mixed seasonings described in additional U.S. note 3 to this chapter › Described in additional U.S. note 4 to this chapter and entered pursuant to its provisions(kg) | 7.5% |
| 2103.90.78.00 | Other › Other › Mixed condiments and mixed seasonings › Mixed condiments and mixed seasonings described in additional U.S. note 3 to this chapter › Other(kg) | 30.5¢/kg + 6.4% |
| 2103.90.80.00 | Other › Other › Mixed condiments and mixed seasonings › Other(kg) | 6.4% |
| 2103.90.90.20 | Other › Other › Other › Mayonnaise(kg) | 6.4% |
| 2103.90.90.40 | Other › Other › Other › Other salad dressings(kg) | 6.4% |
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 “Sauces and preparations therefor:”
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 →