Chapter 18 · Cocoa and cocoa preparations
1806.20.90
Other
- 1806 Chocolate and other food preparations containing cocoa
- 1806.20 - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:
- - - Other
Sô cô la và các chế phẩm thực phẩm khác có chứa ca cao / - Chế phẩm khác ở dạng khối, miếng hoặc thanh có khối lượng trên 2 kg hoặc ở dạng lỏng, dạng nhão, bột mịn, dạng hạt hoặc dạng rời khác đóng trong bao bì hoặc gói sẵn, khối lượng trên 2 kg: / - - Loại khác
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty
27%
15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN)
18%
26/2023/NĐ-CP · 15 Jul 2023
VAT
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
| 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% (except MM) 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 |
| 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 | 1% | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| EVFTA | 2.2% | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 2.2% | Consolidated BT2026 2026 |
EUR.1 | 117/2022/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 |
9% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex B) AU |
9% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex C) CN |
9% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex E) KR |
9% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex F) NZ |
9% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex D) JP |
9.8% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 10.3% | 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.
Rate history / phase-down by year
From the 2022–2027 FTA schedule worksheets
| FTA | Periods |
|---|---|
| ACFTA AC · row 2364 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: MM |
| ATIGA AT · row 2325 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · row 2363 |
30/12/2022 - 31/3/20231%
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 2365 |
30/12/2022 - 31/3/20232.5%
01/4/2023 - 31/3/20241%
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 2367 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0 |
| AANZFTA AANZ · row 2331 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0 |
| AIFTA AI · row 2327 |
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 2325 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · row 2374 |
20226%
20235%
20244%
20253%
20261%
20270%
|
| VN-EAEU EAV · row 2367 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · row 2379 |
202211%
20237%
20247%
20254%
20264%
20270%
|
| EVFTA EV-NK · row 2346 |
202211.2%
20239%
20246.7%
20254.5%
20262.2%
20270%
Change flag (helper): X |
| UKVFTA UKV · row 2348 |
202211.2%
20239%
20246.7%
20254.5%
20262.2%
20270%
Change flag (helper): X |
| CPTPP CPTPP · row 2344 |
(I) → 2021*5.6%
(II) → 2022*2.8%
(III) → 2023*0%
(IV) → 2024*0%
(V) → 2025*0%
(VI) → 2026*0%
(VII) → 2027*0%
|
| RCEP A RCEPT-A · row 2365 |
202216.2%
202314.4%
202412.6%
202510.8%
20269%
20277.2%
|
| RCEP B B · row 2365 |
202216.2%
202314.4%
202412.6%
202510.8%
20269%
20277.2%
|
| RCEP C C · row 2365 |
202216.2%
202314.4%
202412.6%
202510.8%
20269%
20277.2%
|
| RCEP D D · row 2365 |
202216.4%
202314.7%
202413.1%
202511.5%
20269.8%
20278.2%
|
| RCEP E E · row 2368 |
202216.2%
202314.4%
202412.6%
202510.8%
20269%
20277.2%
|
| RCEP F F · row 2365 |
202216.2%
202314.4%
202412.6%
202510.8%
20269%
20277.2%
|
| VIFTA VI · row 2206 |
202415.4%
202512.9%
202610.3%
20277.7%
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 HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 1806.20 has 2 lines; 1806.20.90 is distinguished from its siblings by: Other.
- Related data
- 1806.20.10 Chocolate confectionery in blocks, slabs or bars
- 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 "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 1806.20.90. 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 18% for 1806.20.90 was checked against BT2026 (cell BT2026!N2354), 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. This Chapter does not cover:
(a) Food preparations 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);
(b) Preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.
2. Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022