Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
Download original (.docx)Section/Chapter notes
Cereals
Notes.
1. (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) This Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken, remains classified in heading 10.06. Similarly, quinoa which has been wholly or partly stripped of its pericarp to remove the saponins, but has not undergone any other processing, remains classified in heading 10.08.
2. Heading 10.05 does not cover sweet corn (Chapter 7).
Subheading Notes.
1. The term "durum wheat" means wheat of the species Triticum durum and the hybrids derived from the interspecific crossing of Triticum durum which have the same number of chromosomes (28) as that species.
Chapter 10 — Cereals
62 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 10.01 | Wheat and meslin | |
| - Durum wheat: | ||
| 1001.11.00 | - - Seed | 0 |
| 1001.19.00 | - - Other | 0 |
| - Other: | ||
| 1001.91.00 | - - Seed | 0 |
| 1001.99 | - - Other: | |
| - - - Fit for human consumption: | ||
| 1001.99.11 | - - - - Meslin | 0 |
| 1001.99.12 | - - - - Wheat grain without extreme outer layer | 0 |
| 1001.99.19 | - - - - Other | 0 |
| - - - Other: | ||
| 1001.99.91 | - - - - Meslin | 0 |
| 1001.99.99 | - - - - Other | 0 |
| 10.02 | Rye | |
| 1002.10.00 | - Seed | 0 |
| 1002.90.00 | - Other | 0 |
| 10.03 | Barley | |
| 1003.10.00 | - Seed | 0 |
| 1003.90.00 | - Other | 0 |
| 10.04 | Oats | |
| 1004.10.00 | - Seed | 0 |
| 1004.90.00 | - Other | 0 |
| 10.05 | Maize (corn) | |
| 1005.10.00 | - Seed | 0 |
| 1005.90 | - Other: | |
| 1005.90.10 | - - Popcorn | 30 |
| - - Other: | ||
| 1005.90.91 | - - - Fit for human consumption | 2 |
| 1005.90.99 | - - - Other | 2 |
| 10.06 | Rice | |
| 1006.10 | - Rice in the husk (paddy or rough): | |
| 1006.10.10 | - - Suitable for sowing | 0 |
| 1006.10.90 | - - Other | 40 |
| 1006.20 | - Husked (brown) rice: | |
| 1006.20.10 | - - Hom Mali rice | 40 |
| 1006.20.90 | - - Other | 40 |
| 1006.30 | - Semi-milled or wholly milled rice, whether or not polished or glazed: | |
| 1006.30.30 | - - Glutinous rice | 40 |
| 1006.30.40 | - - Hom Mali rice | 40 |
| 1006.30.50 | - - Basmati rice | 40 |
| 1006.30.60 | - - Malys rice | 40 |
| 1006.30.70 | - - Other fragrant rice | 40 |
| - - Other: | ||
| 1006.30.91 | - - - Parboiled rice | 40 |
| 1006.30.99 | - - - Other | 40 |
| 1006.40 | - Broken rice: | |
| 1006.40.10 | - - Of a kind used for animal feed | 40 |
| 1006.40.90 | - - Other | 40 |
| 10.07 | Grain sorghum | |
| 1007.10.00 | - Seed | 5 |
| 1007.90.00 | - Other | 5 |
| 10.08 | Buckwheat, millet and canary seeds; other cereals | |
| 1008.10.00 | - Buckwheat | 5 |
| - Millet: | ||
| 1008.21.00 | - - Seed | 0 |
| 1008.29.00 | - - Other | 0 |
| 1008.30.00 | - Canary seeds | 10 |
| 1008.40.00 | - Fonio (Digitaria spp.) | 5 |
| 1008.50.00 | - Quinoa (Chenopodium quinoa) | 5 |
| 1008.60.00 | - Triticale | 5 |
| 1008.90.00 | - Other cereals | 5 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.