Soups and broths and preparations therefor › Other
2104.10.91 — Suitable for infants or young children
Phù hợp dùng cho trẻ sơ sinh hoặc trẻ nhỏ (SEN)
Unit: kg (kg)
HS code 21041091 covers suitable for infants or young children under heading 2104 (soups and broths and preparations therefor; homogenised composite food preparations), Chapter 21. The MFN import duty is 40%; 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
40%
Lowest FTA
0%
ASEAN - China (ACFTA)
VAT
8/10%
Excise / Env. tax
—
Not subject
Distinguish from heading:0712Dried…1106Flour…1806Choco…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 40% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 60% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0% | 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% | 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) | 8% | 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) | 5% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 5% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 40% | 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
- Vietnam - EU (EVFTA)5% (2026)0%from 01/01/2027
- Vietnam - UK (UKVFTA)5% (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 - Chile (VCFTA)8% (2026)5%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.
- Soups and broths and preparations therefor:
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
- Soups and broths and preparations therefor:
RVC40 or CC
RVC40 hoặc CC
CCRVC40
Source: Circular No. 12/2019/TT-BCT
Soups and broths and preparations therefor; homogenised composite food preparations
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
Soups and broths and preparations therefor; homogenised composite food preparations
CTH
CTH
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Các chế phẩm ăn được khác; ngoại trừ:
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
Soups and broths and preparations therefor; homogenised composite food preparations
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
Các chế phẩm ăn được khác; ngoại trừ:
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
Soups and broths and preparations therefor; homogenised composite food preparations
CC
CC
Source: Circular No. 10/2009/TT-BCT
- Soups and broths and preparations therefor:
CTH
CTH
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Soups and broths and preparations therefor:
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. 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 criteria:
a) Goods referred to in Clause 2, Article 2 of this Appendix are considered originating in the Member State where the production or processing of those goods took place if:
- The goods have a regional value content (hereinafter referred to as the “ASEAN Value Content” or the “Regional Value Content (RVC)”) of not less than 40% (forty per cent), calculated in accordance with the formula provided in Article 5 of this Appendix; 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 4 (four)-digit level (that is, a change of heading) of the Harmonized System.
b) Each Member State shall allow the exporter of the goods to decide whether to use the criterion of “RVC of not less than 40% (forty per cent)” or that of “a change in tariff classification at the 4 (four)-digit level” referred to at Point a, Clause 1 in determining the origin of the goods.
CTC
Source: Circular No. 22/2016/TT-BCT · Article 4(1) of Appendix I
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.
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description2104.10.11 2104.10.91SOUPS AND BROTHS AND PREPARATIONS THEREFOR SUITABLE FOR INFANTS OR YOUNG CHILDREN
SÚP VÀ NƯỚC XUÝT (BROTHS) VÀ CHẾ PHẦM ĐỂ LÀM SÚP VÀ NƯỚC XUÝT PHÙ HỢP DÙNG CHO TRẺ SƠ SINH HOẶC TRẺ NHỎ
Soup shall be the liquid food product composed of meat, fish, vegetable, cereal or any combination of these and may contain salt or any other food. Soup may contain permitted colouring substance, permitted flavouring substance, permitted flavour enhancers and permitted food conditioner.
Broth is a liquid food preparation (soup), typically consisting of water, in which bones, meat, fish, cereal grains, or vegetables have been simmered (Simmering is a food preparation technique in which foods are cooked in hot liquids kept just below the boiling point of water (about 94° C).
BABY BROTH
Bone Broths, Supplements
This formula was developed, in collaboration with infant nutrition specialists and the Food Innovation Center, to provide a nutrient dense and safe food option for your child that does not contain any synthetic or genetically modified ingredients. It offers a very similar collection of the nutrients found in breast milk that are necessary for your baby’s healthy body, brain and immune system development. Many families have enjoyed mixing it with goat or cow’s milk as well. This baby food should be gently heated just until liquid to make it bottle ready. It is sold by the quart and made fresh to order. It can be frozen for up to 3 months.
Ingredients: Beef bone broth*, liver*, whey*, lactose (essential for brain development)*, cod liver oil*, probiotics, coconut oil*, nutritional yeast*, gelatin* and vitamin C.
Picture 1. Baby Broth of Meat Hình 1. Nước xuýt thịt dành cho trẻ em
BABY SOUP OF VEGETABLES
Vitagermine: BABYBIO BABY SOUP, pumpkin soup - parsnip. - 20 cl bottle
Detailed description
Indications: infant feeding from 4 months.
Cons-indications: infant less than four months.
Precautions: stored in a refrigerator after 48 hours.
Composition: vegetables 50% (20% pumpkin, 15% parsnip, onion, tomatoes), 5% rice, thyme, water, qs 100% excipients.
Advice: do not add salt.
VEGETABLE SOUP WITH TURKEY
Ingredients: turkey 8%, vegetables 35% /carrots, peas, potatoes, tomato puree, onion /, vermicelli, full cream milk powder, sunflower oil, parsley, celery, water.
Does not contain: gluten, salt, colorants, preservatives or artificial flavours.
Weight: 190 gr
Tiếng Việt
Súp là thực phẩm dạng lỏng gồm thịt, cá, rau, ngũ cốc hoặc hỗn hợp bất kỳ của các nguyên liệu trên và có thể chứa muối hoặc bất kỳ thực phẩm nào khác. Súp có thể chứa các chất được phép sử dụng gồm: chất tạo màu, chất tạo hương, chất điều vị và chất bảo quản thực phẩm.
Nước xuýt là chế phẩm dạng lỏng (súp), thường là nước xương, thịt, cá, các loại hạt ngũ cốc, hoặc rau đã được ninh nhỏ lửa (ninh nhỏ lửa là kỹ thuật chế biến thực phẩm, trong đó thực phẩm được nấu chín trong chất lỏng được giữ nóng dưới điểm sôi của nước (khoảng 94°C).
NƯỚC XUÝT DÀNH CHO TRẺ EM
Nước xuýt xương, thực phẩm bổ sung
Các chuyên gia dinh dưỡng cho trẻ sơ sinh và Trung tâm sáng tạo thực phẩm đã hợp tác để xây dựng công thức nước xuýt xương, thực phẩm bổ sung nhằm đưa ra một lựa chọn về thực phẩm dinh dưỡng đậm đặc và an toàn cho trẻ nhỏ. Công thức này không chứa bất kỳ thành phần tổng hợp hoặc biến đổi gen. Nó cung cấp các chất dinh dưỡng tương tự có trong sữa mẹ cần thiết cho sự phát triển của cơ thể, não và hệ thống miễn dịch của trẻ. Nhiều gia đình rất thích trộn nó với sữa dê hoặc sữa bò. Thực phẩm cho trẻ này nên được hâm nóng cho đến khi chuyển sang dạng lỏng để sẵn sàng sử dụng. Nó được bán theo lít (quart) và làm tươi theo đơn đặt hàng. Nó có thể được bảo quản đông lạnh đến 3 tháng.
Thành phần: Nước xuýt xương bò *, gan *, whey *, lactose (cần thiết cho sự phát triển não) *, dầu gan cá tuyết *, lợi khuẩn, dầu dừa *, men dinh dưỡng *, gelatin * và vitamin C.
Picture 1. Baby Broth of Meat Hình 1. Nước xuýt thịt dành cho trẻ em
SÚP RAU DÀNH CHO TRẺ EM
Vitagermine: BABYBIO BABY SOUP, súp bí ngô - củ cải - chai 20 cl
Mô tả cụ thể
Chỉ định: dùng cho trẻ từ 4 tháng tuổi.
Chống chỉ định: không dùng cho trẻ dưới 4 tháng tuổi.
Chú ý: bảo quản trong tủ lạnh sau 48 giờ từ khi mở nắp.
Thành phần: rau 50% (20% bí ngô, 15% củ cải, hành tây, cà chua), 5% gạo, rau húng tây, nước, tá dược vừa đủ 100%.
Khuyến cáo: không cho thêm muối.
SÚP RAU GÀ TÂY
Thành phần: gà tây 8%, rau 35% /cà rốt, đậu Hà Lan, khoai tây, cà chua xay nhuyễn, hành tây/, mì/bún/miến, sữa bột nguyên kem, dầu hướng dương, rau mùi tây, cần tây, nước.
Không chứa: gluten, muối, chất màu, chất bảo quản hoặc hương liệu nhân tạo.
Trọng lượng: 190 gr
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 2104.10
Figures cover the whole 6-digit subheading 2104.10, not code 21041091 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 20213 mn USD
- 20223 mn USD
- 20233 mn USD
Top partners 2023
- Japan1 mn USD
- Philippines534,729 USD
- Rep. of Korea515,852 USD
- China381,224 USD
- Other Asia, nes303,653 USD
- Thailand149,509 USD
- USA49,457 USD
- Malaysia13,919 USD
Exports
- 20212 mn USD
- 20223 mn USD
- 20232 mn USD
Top partners 2023
- USA1 mn USD
- Rep. of Korea630,906 USD
- Japan171,122 USD
- Australia25,670 USD
- China15,138 USD
- Sweden7,756 USD
- Canada4,460 USD
- Belgium4,043 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 | 52 mn USD | 50 mn USD | -5% |
| Imports | 5 mn USD | 5 mn USD | +19% |
- Exports 2023: partners reported 52 mn USD where Vietnam reported 2 mn USD — 25.38× on this measure.
- Imports 2023: partners reported 5 mn USD where Vietnam reported 3 mn USD — 1.51× 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 2104.10 is the same subheading in both schedules. What differs is how each country splits it: below are the 4 US lines under 2104.10.
| US HTS code | Description | General duty |
|---|---|---|
| 2104.10.00.20 | Soups and broths and preparations therefor › Dried(kg) | 3.2% |
| 2104.10.00.40 | Soups and broths and preparations therefor › Other › Based on fish or other seafood(kg) | 3.2% |
| 2104.10.00.55 | Soups and broths and preparations therefor › Other › Other › Certified organic(kg) | 3.2% |
| 2104.10.00.65 | Soups and broths and preparations therefor › Other › Other › Other(kg) | 3.2% |
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
2104.10 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 |
|---|---|---|---|---|---|---|
| 2104.10-010 | Soups and broths and preparations therefor › 1 Of vegetable, in airtight containers(KG) | 7% | Free | Free | Free | 3.2% |
| 2104.10-020 | Soups and broths and preparations therefor › 2 Other(KG) | 8.4% | Free | Free | Free | 5.3% |
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:”
Check neighbouring codes to make sure the classification fits best.
Data updated: 01/08/2026 · Found wrong or missing data? Report a data error