Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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Cocoa and cocoa preparations
Notes.
1. This Chapter does not cover:
(a) Food preparations containing by weight more than 20% of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) Preparations of heading 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.
2. Heading 18.06 includes sugar confectionery containing cocoa and other food preparations containing cocoa, other than those excluded by Note 1 to this Chapter.
Chapter 18 — Cocoa and cocoa preparations
22 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 18.01 | Cocoa beans, whole or broken, raw or roasted | |
| 1801.00.10 | - Fermented | 10 |
| 1801.00.90 | - Other | 10 |
| 1802.00.00 | Cocoa shells, husks, skins and other cocoa waste | 10 |
| 18.03 | Cocoa paste, whether or not defatted | |
| 1803.10.00 | - Not defatted | 10 |
| 1803.20.00 | - Wholly or partly defatted | 10 |
| 1804.00.00 | Cocoa butter, fat and oil | 10 |
| 1805.00.00 | Cocoa powder, not containing added sugar or other sweetening matter | 20 |
| 18.06 | Chocolate and other food preparations containing cocoa | |
| 1806.10.00 | - Cocoa powder, containing added sugar or other sweetening matter | 20 |
| 1806.20 | - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: | |
| 1806.20.10 | - - Chocolate confectionery in blocks, slabs or bars | 20 |
| 1806.20.90 | - - Other | 18 |
| - Other, in blocks, slabs or bars: | ||
| 1806.31.00 | - - Filled | 13 |
| 1806.32.00 | - - Not filled | 20 |
| 1806.90 | - Other: | |
| 1806.90.10 | - - Chocolate confectionery in tablets or pastilles | 13 |
| 1806.90.30 | - - Food preparations of flour, meal, starch or malt extract, containing 40% or more but not exceeding 50% by weight of cocoa calculated on a totally defatted basis | 25 |
| 1806.90.40 | - - Food preparations of goods of headings 04.01 to 04.04, containing 5% or more but not exceeding 10% by weight of cocoa calculated on a totally defatted basis, specially prepared for infants or young children, not put up for retail sale | 25 |
| 1806.90.90 | - - Other | 20 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.