Appendix II — Preferential import tariff

Attached to Decree No. 26/2023/ND-CP

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Section/Chapter notes

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 medicaments 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. These preparations may contain a small quantity of visible pieces of ingredients.

Chapter 21 — Miscellaneous edible preparations

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Commodity codeDescription of goodsDuty rate (%)
21.01Extracts, essences and concentrates, of coffee, tea or maté, and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
- Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101.11- - Extracts, essences and concentrates:
- - - Instant coffee:
2101.11.11- - - - In packings of a net weight not less than 20 kg30
2101.11.19- - - - Other30
2101.11.90- - - Other30
2101.12- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:
2101.12.10- - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats30
- - - Other:
2101.12.91- - - - Coffee preparation with a basis of extracts, essences or concentrate containing added sugar, whether or not containing creamer30
2101.12.92- - - - Coffee preparation with a basis of ground roasted coffee containing added sugar, whether or not containing creamer30
2101.12.99- - - - Other30
2101.20- Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté:
2101.20.20- - Tea extracts for the manufacture of tea preparations, in powder form30
2101.20.30- - Preparations of tea consisting of a mixture of tea, milk powder and sugar30
2101.20.90- - Other30
2101.30.00- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof30
21.02Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders
2102.10.00- Active yeasts10
2102.20- Inactive yeasts; other single-cell micro-organisms, dead:
2102.20.10- - Of a kind used in animal feeding7
2102.20.90- - Other7
2102.30.00- Prepared baking powders7
21.03Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
2103.10.00- Soya sauce32
2103.20.00- Tomato ketchup and other tomato sauces35
2103.30.00- Mustard flour and meal and prepared mustard35
2103.90- Other:
- - Sauces and preparations therefor:
2103.90.11- - - Chili sauce30
2103.90.12- - - Fish sauce32
2103.90.13- - - Other sauces20
2103.90.19- - - Other20
- - Mixed condiments and mixed seasonings:
2103.90.21- - - Shrimp paste including belachan (blachan)30
2103.90.29- - - Other30
21.04Soups and broths and preparations therefor; homogenised composite food preparations
2104.10- Soups and broths and preparations therefor:
- - Containing meat:
2104.10.11- - - Suitable for infants or young children40
2104.10.19- - - Other40
- - Other:
2104.10.91- - - Suitable for infants or young children40
2104.10.99- - - Other40
2104.20- Homogenised composite food preparations:
- - Containing meat:
2104.20.11- - - Suitable for infants or young children40
2104.20.19- - - Other40
- - Other:
2104.20.91- - - Suitable for infants or young children40
2104.20.99- - - Other40
2105.00.00Ice cream and other edible ice, whether or not containing cocoa20
21.06Food preparations not elsewhere specified or included
2106.10.00- Protein concentrates and textured protein substances5
2106.90- Other:
- - Beancurd:
2106.90.11- - - Dried bean curd and dried bean curd stick25
2106.90.12- - - Fresh soybean curd (tofu)15
2106.90.19- - - Other15
2106.90.20- - Powdered alcohol15
2106.90.30- - Non-dairy creamer20
- - Autolysed yeast extracts:
2106.90.41- - - In powder form15
2106.90.49- - - Other15
- - Other, non-alcoholic preparations of a kind used for the making or for the manufacture of beverages:
2106.90.53- - - Ginseng based products15
2106.90.54- - - Other preparations of a kind used as raw material for the manufacture of composite concentrates15
2106.90.55- - - Other, composite concentrates for simple dilution with water to make beverages15
2106.90.59- - - Other15
- - Other, alcoholic preparations of a kind used for the making or for the manufacture of beverages:
- - - Preparations of a kind used as raw material for the manufacture of composite concentrates:
2106.90.61- - - - Of a kind used for the manufacture of alcoholic beverages, in liquid form18
2106.90.62- - - - Of a kind used for the manufacture of alcoholic beverages, in other forms18
- - - Composite concentrates for simple dilution with water to make beverages:
2106.90.64- - - - Of a kind used for making alcoholic beverages, in liquid form18
2106.90.65- - - - Of a kind used for making alcoholic beverages, in other forms18
2106.90.66- - - Other, of a kind used for the manufacture of alcoholic beverages, in liquid form18
2106.90.67- - - Other, of a kind used for the manufacture of alcoholic beverages, in other forms18
2106.90.69- - - Other18
- - Other food supplements; fortificant premixes:
2106.90.71- - - Food supplements based on ginseng15
2106.90.72- - - Other food supplements15
2106.90.73- - - Fortificant premixes15
- - Food preparations for use by infants or young children:
2106.90.81- - - Food preparations for lactase deficient infants or young children10
2106.90.89- - - Other10
- - Other:
2106.90.91- - - Other, mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used for food processing15
2106.90.92- - - Flavoured or coloured syrups15
2106.90.93- - - Coconut milk, whether or not powdered15
2106.90.95- - - Seri kaya15
2106.90.96- - - Other medical foods7
2106.90.97- - - Tempeh15
2106.90.98- - - Other flavouring preparations8
2106.90.99- - - Other15

Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.