Chapter 08 · Edible fruit and nuts; peel of citrus fruit or melons

0809.10.00

Apricots

0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
- Apricots

Quả mơ, anh đào, đào (kể cả xuân đào), mận và mận gai, tươi / - Quả mơ

Unit: kg Level: 8-digit line Source: BT2026 row 1316 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)

Ordinary import duty 30% 15/2023/QĐ-TTg · 15 Jul 2023

Preferential (MFN) 20% 73/2025/NĐ-CP · 31 Mar 2025

VAT * / 5 / 8 / 10 (several rates) 181/2025/NĐ-CP · 1 Jul 2025

Excise tax No data

Environmental tax No data

Export duty No data

Special preferential (FTA) rates – 2026

Country of origin

FTA	Rate	Data basis	Proof of origin	Legal basis	Status
AANZFTA	0% Lowest published	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	AANZ	121/2022/NĐ-CP	Ad valorem
ACFTA	0% Lowest published	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	E	118/2022/NĐ-CP	Ad valorem
AIFTA	0% Lowest published	Consolidated BT2026 01/01/2026 - 31/12/2026	AI	122/2022/NĐ-CP	Ad valorem
AJCEP	0% Lowest published	Consolidated BT2026 01/4/2026 - 31/3/2027	AJ	120/2022/NĐ-CP	Ad valorem
AKFTA	0% Lowest published	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	AK	119/2022/NĐ-CP	Ad valorem
ATIGA	0% Lowest published	Consolidated BT2026 2026	D	126/2022/NĐ-CP	Ad valorem
CPTPP	0% Lowest published	Consolidated BT2026 (VI)	CPTPP	115/2022/NĐ-CP	Ad valorem
EVFTA	0% Lowest published	Consolidated BT2026 2026	EUR.1	116/2022/NĐ-CP	Ad valorem
UKVFTA	0% Lowest published	Consolidated BT2026 2026	EUR.1	117/2022/NĐ-CP	Ad valorem
VCFTA	0% Lowest published	Consolidated BT2026 2026	VC	112/2022/NĐ-CP	Ad valorem
VJEPA	0% Lowest published	Consolidated BT2026 01/4/2026 - 31/3/2027	JV · Form VJ	124/2022/NĐ-CP	Ad valorem
VKFTA	0% Lowest published	Consolidated BT2026 2026	VK	125/2022/NĐ-CP	Ad valorem
VN-EAEU	0% Lowest published	Consolidated BT2026 2026	EAV	113/2022/NĐ-CP	Ad valorem
VN-LAO	0% Lowest published	Consolidated BT2026	S	206/2025/NĐ-CP	Ad valorem
AHKFTA	4%	Consolidated BT2026 2026	AHK	123/2022/NĐ-CP	Ad valorem
RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH	10%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex B) AU	10%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex C) CN	10%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex E) KR	10%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex F) NZ	10%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex D) JP	10.9%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
VN-CAM	No data	No data	S	56/2026/NĐ-CP	No data
VNCU	No data	No data	VNCB · Form VC (Cuba)	114/2022/NĐ-CP	No data
VIFTA	* not eligible	Consolidated BT2026 2026	Form VI (verify)	131/2024/NĐ-CP	Not eligible (*)

A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.

Run Smart Tariff Advisory Compare FTAs Calculate taxes

Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets

FTA	Periods
ACFTA AC · row 1310	2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA AT · row 1311	20220% 20230% 20240% 20250% 20260% 20270% Product-specific rule: WO
AJCEP AJ · row 1313	30/12/2022 - 31/3/20232% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
VJEPA VJ · row 1315	30/12/2022 - 31/3/20234% 01/4/2023 - 31/3/20242% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA AK · row 1317	2022 - 2027 (một mức cho cả giai đoạn)0% Rate with exclusions: 0
AANZFTA AANZ · row 1313	2022 - 2027 (một mức cho cả giai đoạn)0% Rate column F (hidden): 0
AIFTA AI · row 1313	30/12/20220% 31/12/2022 - 30/12/20230% 31/12/2023 - 30/12/20240% 31/12/2024 - 31/12/20250% 01/01/2026 - 31/12/20260% 01/01/2027 - 31/12/20270%
VKFTA VK · row 1311	20220% 20230% 20240% 20250% 20260% 20270%
VCFTA VC · row 1324	20225% 20232% 20240% 20250% 20260% 20270%
VN-EAEU EAV · row 1321	20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA AKH · row 1329	202212% 20238% 20248% 20254% 20264% 20270%
EVFTA EV-NK · row 1312	202210% 20236.6% 20243.3% 20250% 20260% 20270%
UKVFTA UKV · row 1314	202210% 20236.6% 20243.3% 20250% 20260% 20270%
CPTPP CPTPP · row 1312	(I) → 20210% (II) → 20220% (III) → 20230% (IV) → 20240% (V) → 20250% (VI) → 20260% (VII) → 2027*0%
RCEP A RCEPT-A · row 1315	202218% 202316% 202414% 202512% 202610% 20278%
RCEP B B · row 1315	202218% 202316% 202414% 202512% 202610% 20278%
RCEP C C · row 1315	202218% 202316% 202414% 202512% 202610% 20278%
RCEP D D · row 1315	202218.2% 202316.4% 202414.5% 202512.7% 202610.9% 20279.1%
RCEP E E · row 1316	202218% 202316% 202414% 202512% 202610% 20278%
RCEP F F · row 1315	202218% 202316% 202414% 202512% 202610% 20278%
VIFTA VI · row 1258	2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible Helper column J: 8

* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).

Advisory & warnings

General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.

YELLOW – REVIEW REQUIRED DOC-003 Quarantine

Description: Item policy (source, Vietnamese): Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9)
Legal reference: 01/2024/TT-BNNPTNT
Recommended action: Register for animal/plant quarantine as required.
Verification status: Instrument cited in source; validity not verified

YELLOW – REVIEW REQUIRED DOC-004 Other item policy

Description: Item policy (source, Vietnamese): Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT )
Legal reference: 42/2019/TT-BCT, 34/2025/TT-BCT
Recommended action: Read the referenced instruments.
Verification status: Instrument cited in source; validity not verified

YELLOW – REVIEW REQUIRED DOC-004 Other item policy

Description: Item policy (source, Vietnamese): DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT)
Legal reference: 42/2019/TT-BCT, 33/2025/TT-BCT
Recommended action: Read the referenced instruments.
Verification status: Instrument cited in source; validity not verified

YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates

Description: The VAT column shows "*/5/8/10".
Legal reference: 181/2025/NĐ-CP
Recommended action: Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Verification status: Not verified – check required

GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required

Description: The source file records no trade remedy for 0809.10.00. This does NOT mean there is no risk.
Recommended action: Check the MOIT Trade Remedies Authority database.
Verification status: Not verified – check required

GREEN – VERIFIED DQ-001 MFN rate present in the source

Description: The MFN rate 20% for 0809.10.00 was checked against BT2026 (cell BT2026!N1316), basis 73/2025/NĐ-CP.
Legal reference: 73/2025/NĐ-CP
Recommended action: Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Verification status: Checked against the source tariff file

Chapter notes

Notes

1. This Chapter does not cover inedible nuts or fruits.

2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:

(a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),

(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

4. Heading 08.12 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022

Item policy

Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT )
DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT)
Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9)

Source: "Item policy by HS code" column – BT2026

Legal references

15/2023/QĐ-TTg Effective (per source)
Ordinary import duty
73/2025/NĐ-CP Effective (per source)
Preferential (MFN)
118/2022/NĐ-CP Effective (per source)
scheme.ACFTA
126/2022/NĐ-CP Effective (per source)
scheme.ATIGA
120/2022/NĐ-CP Effective (per source)
scheme.AJCEP
124/2022/NĐ-CP Effective (per source)
scheme.VJEPA
119/2022/NĐ-CP Effective (per source)
scheme.AKFTA
121/2022/NĐ-CP Effective (per source)
scheme.AANZFTA
122/2022/NĐ-CP Effective (per source)
scheme.AIFTA
125/2022/NĐ-CP Effective (per source)
scheme.VKFTA
112/2022/NĐ-CP Effective (per source)
scheme.VCFTA
113/2022/NĐ-CP Effective (per source)
scheme.VN-EAEU
115/2022/NĐ-CP Effective (per source)
scheme.CPTPP
123/2022/NĐ-CP Effective (per source)
scheme.AHKFTA
116/2022/NĐ-CP Effective (per source)
scheme.EVFTA
117/2022/NĐ-CP Effective (per source)
scheme.UKVFTA
206/2025/NĐ-CP Effective (per source)
scheme.VN-LAO
131/2024/NĐ-CP Unverified
scheme.VIFTA
129/2022/NĐ-CP Effective (per source)
scheme.RCEP
181/2025/NĐ-CP Effective (per source)
VAT
42/2019/TT-BCT Unverified
Item policy
34/2025/TT-BCT Unverified
Item policy
33/2025/TT-BCT Unverified
Item policy
01/2024/TT-BNNPTNT Effective (per source)
Item policy