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Chapter 09 · Coffee, tea, maté and spices

0902.20.90

Other

  1. 0902 Tea, whether or not flavoured
  2. 0902.20 - Other green tea (not fermented):
  3. - - Other

Chè, đã hoặc chưa pha hương liệu / - Chè xanh khác (chưa ủ men): / - - Loại khác

Unit: kg Level: 8-digit line Source: BT2026 row 1407 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 60% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 40% 26/2023/NĐ-CP · 15 Jul 2023
VAT * / 5 / 8 / 10 (several rates) 181/2025/NĐ-CP · 1 Jul 2025
Excise tax No data
Environmental tax No data
Export duty 0% 26/2023/NĐ-CP · 31 May 2023

Special preferential (FTA) rates – 2026

FTARateData basisProof of originLegal basisStatus
AANZFTA 0% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP Ad valorem
ACFTA 0% (except MM, TH) Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/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% (except LA, MY, KR, TH) 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
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
VCFTA 8% Consolidated BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
AIFTA 30% Consolidated BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP Ad valorem
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 40% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 40% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
 40% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 40% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 40% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 40% 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
AHKFTA * not eligible Consolidated BT2026
2026		 AHK 123/2022/NĐ-CP Not eligible (*)
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.

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Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets
FTAPeriods
ACFTA
AC · row 1402
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: MM, TH
ATIGA
AT · row 1403
20220% 20230% 20240% 20250% 20260% 20270%
Product-specific rule: RVC40 hoặc CC
AJCEP
AJ · row 1405
30/12/2022 - 31/3/20233% 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 1407
30/12/2022 - 31/3/20235% 01/4/2023 - 31/3/20242.5% 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 1409
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: LA, MY, KR, TH Rate with exclusions: 0(-LA, MY, KR, TH)
AANZFTA
AANZ · row 1405
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 1405
30/12/202232% 31/12/2022 - 30/12/202331% 31/12/2023 - 30/12/202430.5% 31/12/2024 - 31/12/202530% 01/01/2026 - 31/12/202630% 01/01/2027 - 31/12/202730%
VKFTA
VK · row 1403
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 1416
202218% 202315% 202413% 202510% 20268% 20275%
VN-EAEU
EAV · row 1413
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · row 1421
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
EVFTA
EV-NK · row 1404
202220% 202313.3% 20246.6% 20250% 20260% 20270%
UKVFTA
UKV · row 1406
202220% 202313.3% 20246.6% 20250% 20260% 20270%
CPTPP
CPTPP · row 1404
(I) → 2021*0% (II) → 2022*0% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · row 1407
202240% 202340% 202440% 202540% 202640% 202740%
RCEP B
B · row 1407
202240% 202340% 202440% 202540% 202640% 202740%
RCEP C
C · row 1407
202240% 202340% 202440% 202540% 202640% 202740%
RCEP D
D · row 1407
202240% 202340% 202440% 202540% 202640% 202740%
RCEP E
E · row 1409
202240% 202340% 202440% 202540% 202640% 202740%
RCEP F
F · row 1407
202240% 202340% 202440% 202540% 202640% 202740%
VIFTA
VI · row 1344
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).

Export duties

DescriptionRaterow
- - Loại khác0% XK!595

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 FTA-013 FTA rate not lower than MFN
Description
RCEP (Annex A) 40%, RCEP (Annex B) 40%, RCEP (Annex C) 40%, RCEP (Annex D) 40%, RCEP (Annex E) 40%, RCEP (Annex F) 40%: the preferential rate is equal to or higher than the MFN rate (40%) in the source tariff – claiming the FTA brings no saving.
Related data
MFN 40%
Recommended action
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
Description
Subheading 0902.20 has 2 lines; 0902.20.90 is distinguished from its siblings by: Other.
Related data
0902.20.10 Leaves
Legal reference
31/2022/TT-BTC
Recommended action
Verify the distinguishing features; consider an advance classification ruling if uncertain.
Verification status
Not verified – check required
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 0902.20.90. 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 40% for 0902.20.90 was checked against BT2026 (cell BT2026!N1407), basis 26/2023/NĐ-CP.
Legal reference
26/2023/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. Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows:

(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;

(b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.

The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03.

2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.

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