Preparations of a kind used in animal feeding › Other
2309.90.90 — Other
Loại khác
Unit: kg (kg)
HS code 23099090 covers other under heading 2309 (preparations of a kind used in animal feeding), Chapter 23. The MFN import duty is 0%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: 5/8/10%. Unit of quantity: kg.
MFN import duty
0%
Lowest FTA
0%
excl. TH
ASEAN - China (ACFTA)
VAT
5/8/10%
Excise / Env. tax
—
Not subject
Distinguish from heading:2404Produ…0714Manio…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 0% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 5% | 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, 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) | 5% | 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) | 0% | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 0% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 0% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 0% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 0% | 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.
VAT · Excise tax · Environmental protection tax
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Value added tax (VAT) | 5/8/10% | 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 CTH
RVC(40) hoặc CTH
CTHRVC40
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Preparations of a kind used in animal feeding
RVC 40%
RVC40
Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Other:
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
- Other:
Đối với các chế phẩm dùng trong chăn nuôi động vật thuộc phân nhóm 2309.90 có chứa trên 10% sữa khô tính theo trọng lượng chất khô: CTH, ngoại trừ từ nhóm 04.01 đến 04.06 hoặc từ các chế phẩm ăn kiêng thuộc phân nhóm 1901.90 có chứa trên 10% sữa khô tính theo trọng lượng chất khô; Đối với các chế phẩm khác với thức ăn cho vật nuôi thuộc phân nhóm 2309.90 có chứa trên 30% bột gạo tính theo trọng lượng chất khô: CTH, với điều kiện trị giá nguyên liệu không có xuất xứ thuộc nhóm 10.06 không vượt quá 30% trị giá của hàng hóa; Đối với hàng hóa khác thuộc phân nhóm 2309.90: CTH. Ghi chú: Trường hợp có hơn một (1) quy tắc cụ thể mặt hàng áp dụng cho hàng hóa thuộc phân nhóm 2309.90, hàng hóa đó phải đáp ứng các quy tắc cụ thể mặt hàng này.
CTH
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Preparations of a kind used in animal feeding
Sử dụng nguyên liệu từ bất kỳ Nhóm nào để sản xuất, ngoại trừ Nhóm sản phẩm, trong đó: - nguyên liệu thuộc Chương 2 và Chương 3 có xuất xứ thuần túy; - trọng lượng nguyên liệu thuộc Chương 10 và Chương 11 và các Nhóm 2302 và 2303 không vượt quá 20% trọng lượng của sản phẩm; - trọng lượng đơn lẻ của nguyên liệu thuộc Chương 4 không vượt quá 20% trọng lượng sản phẩm; - trọng lượng đường không vượt quá 40% trọng lượng của sản phẩm; và - tổng trọng lượng đường và nguyên liệu thuộc Chương 4 không vượt quá 50% trọng lượng sản phẩm.
WO
Source: Circular No. 14/2026/TT-BCT
Preparations of a kind used in animal feeding
CTH or RVC40
CTH hoặc RVC40
CTHRVC40
Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Preparations of a kind used in animal feeding
Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào, ngoại trừ Nhóm của sản phẩm, trong đó: - nguyên liệu thuộc Chương 2 và Chương 3 có xuất xứ thuần túy; - trọng lượng nguyên liệu thuộc Chương 10 và Chương 11 và các Nhóm 2302 và 2303 không vượt quá 20% trọng lượng của sản phẩm; - trọng lượng đơn lẻ của nguyên liệu thuộc Chương 4 không vượt quá 20% trọng lượng sản phẩm; - trọng lượng đường không vượt quá 40% trọng lượng của sản phẩm; và - tổng trọng lượng đường và nguyên liệu thuộc Chương 4 không vượt quá 50% trọng lượng sản phẩm.
WO
Source: Circular No. 02/2021/TT-BCT
Residues and waste from the food industries;prepared animal fodder
CTH
CTH
or
60%
Source: Circular No. 11/2024/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:
VAC 50%
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. 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. For the purposes of Clause 2, Article 2, goods are considered originating in the Member State where the production or processing took place if:
a) The goods have a regional value content (RVC) of not less than forty per cent (40%), calculated in accordance with Article 5; or
b) All the non-originating materials used in the production of those goods undergo a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (that is, a change of heading) of the Harmonized System.
2. Each Member State shall allow the exporter to use either of the criteria provided at Point a, Clause 1 or Point b, Clause 1 of this Article to determine the origin of the goods.
CTC
Source: Circular No. 31/2013/TT-BCT · Article 4(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 Agriculture and Environment
- Terrestrial animals and animal products subject to quarantine (01/2024/TT-BNNPTNT M1)Quarantine· Ministry of Agriculture and Environment
- Chemicals, biological products, and microorganisms banned for use in animal feed (01/2024/TT-BNNPTNT M15)Prohibited· 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 23 — Residues and waste from the food industries;prepared animal fodder
1. Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.
Subheading Note
1. For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12.
Vietnam trade in subheading 2309.90
Figures cover the whole 6-digit subheading 2309.90, not code 23099090 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 2021643 mn USD
- 2022662 mn USD
- 2023568 mn USD
Top partners 2023
- China168 mn USD
- Thailand83 mn USD
- USA66 mn USD
- Other Asia, nes31 mn USD
- Brazil24 mn USD
- Netherlands24 mn USD
- Singapore21 mn USD
- Rep. of Korea21 mn USD
Exports
- 2021354 mn USD
- 2022338 mn USD
- 2023350 mn USD
Top partners 2023
- Malaysia117 mn USD
- Cambodia58 mn USD
- Philippines32 mn USD
- Other Asia, nes20 mn USD
- Thailand19 mn USD
- Lao People's Dem. Rep.15 mn USD
- Sri Lanka14 mn USD
- India11 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.
| Flow | 2023 | 2024 | Change |
|---|---|---|---|
| Exports | 244 mn USD | 233 mn USD | -5% |
| Imports | 523 mn USD | 562 mn USD | +7% |
- Exports 2023: partners reported 244 mn USD where Vietnam reported 350 mn USD — 0.70× on this measure.
- Imports 2023: partners reported 523 mn USD where Vietnam reported 568 mn USD — 0.92× 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 2309.90 is the same subheading in both schedules. What differs is how each country splits it: below are the 23 US lines under 2309.90.
| US HTS code | Description | General duty |
|---|---|---|
| 2309.90.10.05 | Other › Mixed feeds or mixed feed ingredients › Bird seed(kg) | Free |
| 2309.90.10.15 | Other › Mixed feeds or mixed feed ingredients › Other pet food, put up for retail sale(kg) | Free |
| 2309.90.10.20 | Other › Mixed feeds or mixed feed ingredients › Poultry feeds, prepared(t) | Free |
| 2309.90.10.30 | Other › Mixed feeds or mixed feed ingredients › Dairy cattle feed, prepared(t) | Free |
| 2309.90.10.32 | Other › Mixed feeds or mixed feed ingredients › Other cattle feed, prepared(t) | Free |
| 2309.90.10.35 | Other › Mixed feeds or mixed feed ingredients › Swine feed, prepared(t) | Free |
| 2309.90.10.45 | Other › Mixed feeds or mixed feed ingredients › Other livestock feed, prepared(t) | Free |
| 2309.90.10.50 | Other › Mixed feeds or mixed feed ingredients › Other(t) | Free |
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
2309.90 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 |
|---|---|---|---|---|---|---|
| 2309.90 | Other › 1Preparations of a kind used in animal feeding, excluding those directly used as feed or fodder | 3% | — | — | — | — |
| 2309.90-211 | Other › A Intended for feeding calves suitable for white veal(MT) | #Free | Free | Free | Free | Free |
| 2309.90-219 | Other › B Other(MT) | Per each kilogram, 52.50 yen plus 5.30 yen for every 1% exceeding 10% by weight of lactose contained | Free | Free | Free | Per each kilogram, 32.81 yen plus 3.31 yen for every 1% exceeding 10% by weight of lactose contained |
| 2309.90 | Other › A Those with a basis of products specified in heading 12.14 or 23.03, in pellets, cubes or similar forms, alfalfa green leaf protein concentrates or fish marine mammal solubles | Free | — | — | — | — |
| 2309.90-295 | Other › (a)In airtight containers not more than 10kg each including container(MT) | Free | Free | Free | Free | Free |
| 2309.90-296 | Other › �C More than 70yen/kg in value for customs duty, put up in containers for retail sale but not in airtight containers, excluding those containing 35% or more by weight of crude protein(MT) | Free | Free | Free | Free | Free |
| 2309.90-297 | Other › I For dogs, cats and other similar kind of ornamental animals and pet animals(MT) | Free | Free | Free | Free | Free |
| 2309.90-298 | Other › II Other(MT) | 12.8% | — | 12.8% | Free | 12.8% |
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 July 9, 2026). For reference only — classification on import is decided by Japan Customs.
Codes at the same level under 230990
Check neighbouring codes to make sure the classification fits best.
Data updated: 31/07/2026 · Found wrong or missing data? Report a data error