VN Tariff IntelligenceHS codes, import–export duties, FTAs and smart tariff advisory

Chapter 17 · Sugars and sugar confectionery

1703.90.90

Other

  1. 1703 Molasses resulting from the extraction or refining of sugar
  2. 1703.90 - Other:
  3. - - Other

Mật thu được từ chiết xuất hoặc tinh chế đường / - Loại khác: / - - Loại khác

Unit: kg Level: 8-digit line Source: BT2026 row 2324 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 15% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 10% 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 No data

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% 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
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
CPTPP 1.8% · M: 2.7% Consolidated BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
AHKFTA 2% Consolidated BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
EVFTA 3.6% Consolidated BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 3.6% Consolidated BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
 5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 5.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 10% Consolidated BT2026
2026		 Form VI (verify) 131/2024/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

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
FTAPeriods
ACFTA
AC · row 2332
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · row 2293
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 2331
30/12/2022 - 31/3/20230% 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 2333
30/12/2022 - 31/3/20230% 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%
AKFTA
AK · row 2335
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0
AANZFTA
AANZ · row 2299
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 2295
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 2293
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 2342
20222% 20231% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · row 2335
20222.7% 20231.8% 20240.9% 20250% 20260% 20270%
AHKFTA
AKH · row 2347
20226% 20234% 20244% 20252% 20262% 20270%
EVFTA
EV-NK · row 2314
20227.2% 20236.3% 20245.4% 20254.5% 20263.6% 20272.7%
Change flag (helper): X
UKVFTA
UKV · row 2316
20227.2% 20236.3% 20245.4% 20254.5% 20263.6% 20272.7%
Change flag (helper): X
CPTPP
CPTPP · row 2312
(I) → 2021*6.3% (II) → 2022*5.4% (III) → 2023*4.5% (IV) → 2024*3.6% (V) → 2025*2.7% (VI) → 2026*1.8% (VII) → 2027*0.9%
RCEP A
RCEPT-A · row 2333
20229% 20238% 20247% 20256% 20265% 20274%
RCEP B
B · row 2333
20229% 20238% 20247% 20256% 20265% 20274%
RCEP C
C · row 2333
20229% 20238% 20247% 20256% 20265% 20274%
RCEP D
D · row 2333
20229.1% 20238.2% 20247.3% 20256.4% 20265.5% 20274.5%
RCEP E
E · row 2336
20229% 20238% 20247% 20256% 20265% 20274%
RCEP F
F · row 2333
20229% 20238% 20247% 20256% 20265% 20274%
VIFTA
VI · row 2180
202410% 202510% 202610% 202710%
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 FTA-009 CPTPP: separate "M:" rate
Description
The CPTPP cell "1,8; M: 2,7" has a general 1.8% and an "M:" 2.7% rate (commonly read as the Mexico schedule – verify).
Legal reference
115/2022/NĐ-CP
Recommended action
Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
Description
CPTPP: consolidated BT2026 shows "1,8; M: 2,7", the FTA schedule for period (VI) shows "1,8".
Legal reference
115/2022/NĐ-CP
Recommended action
Check the original Decree and amendments to determine the correct rate.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Description
VIFTA 10%: the preferential rate is equal to or higher than the MFN rate (10%) in the source tariff – claiming the FTA brings no saving.
Related data
MFN 10%
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 1703.90 has 2 lines; 1703.90.90 is distinguished from its siblings by: Other.
Related data
1703.90.10 Containing added flavouring or colouring matter
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 1703.90.90. 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 10% for 1703.90.90 was checked against BT2026 (cell BT2026!N2324), 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

Note

1. This Chapter does not cover:

(a) Sugar confectionery containing cocoa (heading 18.06);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or

(c) Medicaments or other products of Chapter 30.

Subheading Notes

1. For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.

2. Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

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