Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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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
96 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 21.01 | Extracts, 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 kg | 30 |
| 2101.11.19 | - - - - Other | 30 |
| 2101.11.90 | - - - Other | 30 |
| 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 fats | 30 |
| - - - Other: | ||
| 2101.12.91 | - - - - Coffee preparation with a basis of extracts, essences or concentrate containing added sugar, whether or not containing creamer | 30 |
| 2101.12.92 | - - - - Coffee preparation with a basis of ground roasted coffee containing added sugar, whether or not containing creamer | 30 |
| 2101.12.99 | - - - - Other | 30 |
| 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 form | 30 |
| 2101.20.30 | - - Preparations of tea consisting of a mixture of tea, milk powder and sugar | 30 |
| 2101.20.90 | - - Other | 30 |
| 2101.30.00 | - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 30 |
| 21.02 | Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders | |
| 2102.10.00 | - Active yeasts | 10 |
| 2102.20 | - Inactive yeasts; other single-cell micro-organisms, dead: | |
| 2102.20.10 | - - Of a kind used in animal feeding | 7 |
| 2102.20.90 | - - Other | 7 |
| 2102.30.00 | - Prepared baking powders | 7 |
| 21.03 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard | |
| 2103.10.00 | - Soya sauce | 32 |
| 2103.20.00 | - Tomato ketchup and other tomato sauces | 35 |
| 2103.30.00 | - Mustard flour and meal and prepared mustard | 35 |
| 2103.90 | - Other: | |
| - - Sauces and preparations therefor: | ||
| 2103.90.11 | - - - Chili sauce | 30 |
| 2103.90.12 | - - - Fish sauce | 32 |
| 2103.90.13 | - - - Other sauces | 20 |
| 2103.90.19 | - - - Other | 20 |
| - - Mixed condiments and mixed seasonings: | ||
| 2103.90.21 | - - - Shrimp paste including belachan (blachan) | 30 |
| 2103.90.29 | - - - Other | 30 |
| 21.04 | Soups 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 children | 40 |
| 2104.10.19 | - - - Other | 40 |
| - - Other: | ||
| 2104.10.91 | - - - Suitable for infants or young children | 40 |
| 2104.10.99 | - - - Other | 40 |
| 2104.20 | - Homogenised composite food preparations: | |
| - - Containing meat: | ||
| 2104.20.11 | - - - Suitable for infants or young children | 40 |
| 2104.20.19 | - - - Other | 40 |
| - - Other: | ||
| 2104.20.91 | - - - Suitable for infants or young children | 40 |
| 2104.20.99 | - - - Other | 40 |
| 2105.00.00 | Ice cream and other edible ice, whether or not containing cocoa | 20 |
| 21.06 | Food preparations not elsewhere specified or included | |
| 2106.10.00 | - Protein concentrates and textured protein substances | 5 |
| 2106.90 | - Other: | |
| - - Beancurd: | ||
| 2106.90.11 | - - - Dried bean curd and dried bean curd stick | 25 |
| 2106.90.12 | - - - Fresh soybean curd (tofu) | 15 |
| 2106.90.19 | - - - Other | 15 |
| 2106.90.20 | - - Powdered alcohol | 15 |
| 2106.90.30 | - - Non-dairy creamer | 20 |
| - - Autolysed yeast extracts: | ||
| 2106.90.41 | - - - In powder form | 15 |
| 2106.90.49 | - - - Other | 15 |
| - - Other, non-alcoholic preparations of a kind used for the making or for the manufacture of beverages: | ||
| 2106.90.53 | - - - Ginseng based products | 15 |
| 2106.90.54 | - - - Other preparations of a kind used as raw material for the manufacture of composite concentrates | 15 |
| 2106.90.55 | - - - Other, composite concentrates for simple dilution with water to make beverages | 15 |
| 2106.90.59 | - - - Other | 15 |
| - - 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 form | 18 |
| 2106.90.62 | - - - - Of a kind used for the manufacture of alcoholic beverages, in other forms | 18 |
| - - - Composite concentrates for simple dilution with water to make beverages: | ||
| 2106.90.64 | - - - - Of a kind used for making alcoholic beverages, in liquid form | 18 |
| 2106.90.65 | - - - - Of a kind used for making alcoholic beverages, in other forms | 18 |
| 2106.90.66 | - - - Other, of a kind used for the manufacture of alcoholic beverages, in liquid form | 18 |
| 2106.90.67 | - - - Other, of a kind used for the manufacture of alcoholic beverages, in other forms | 18 |
| 2106.90.69 | - - - Other | 18 |
| - - Other food supplements; fortificant premixes: | ||
| 2106.90.71 | - - - Food supplements based on ginseng | 15 |
| 2106.90.72 | - - - Other food supplements | 15 |
| 2106.90.73 | - - - Fortificant premixes | 15 |
| - - Food preparations for use by infants or young children: | ||
| 2106.90.81 | - - - Food preparations for lactase deficient infants or young children | 10 |
| 2106.90.89 | - - - Other | 10 |
| - - Other: | ||
| 2106.90.91 | - - - Other, mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used for food processing | 15 |
| 2106.90.92 | - - - Flavoured or coloured syrups | 15 |
| 2106.90.93 | - - - Coconut milk, whether or not powdered | 15 |
| 2106.90.95 | - - - Seri kaya | 15 |
| 2106.90.96 | - - - Other medical foods | 7 |
| 2106.90.97 | - - - Tempeh | 15 |
| 2106.90.98 | - - - Other flavouring preparations | 8 |
| 2106.90.99 | - - - Other | 15 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.