Chapter 18 · Cocoa and cocoa preparations
1806.31.00
Filled
- 1806 Chocolate and other food preparations containing cocoa
- - Other, in blocks, slabs or bars:
- - - Filled
Sô cô la và các chế phẩm thực phẩm khác có chứa ca cao / - Loại khác, ở dạng khối, miếng hoặc thanh: / - - Có nhân
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty
19.5%
15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN)
13%
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 |
| 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 |
| 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 | 2% | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| AIFTA | 5% | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| VIFTA | 5.2% | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| AHKFTA | 13% | Consolidated BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| CPTPP | 0 / 0 (several rates) | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Needs interpretation |
| EVFTA | 0 / 3,7 (several rates) | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Needs interpretation |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
6,5 / 17,5 (several rates) | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Needs interpretation |
| RCEP (Annex B) AU |
6,5 / 17,5 (several rates) | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Needs interpretation |
| RCEP (Annex C) CN |
6,5 / 17,5 (several rates) | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Needs interpretation |
| RCEP (Annex D) JP |
7,1 / 19,1 (several rates) | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Needs interpretation |
| RCEP (Annex E) KR |
6,5 / 17,5 (several rates) | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Needs interpretation |
| RCEP (Annex F) NZ |
6,5 / 17,5 (several rates) | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Needs interpretation |
| UKVFTA | 0 / 3,7 (several rates) | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Needs interpretation |
| 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 2366 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: MM |
| ATIGA AT · row 2327 |
20220%
20230%
20240%
20250%
20260%
20270%
Product-specific rule: RVC40 hoặc CTSH |
| AJCEP AJ · row 2365 |
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 2367 |
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 2369 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0 |
| AANZFTA AANZ · row 2333 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0 |
| AIFTA AI · row 2329 |
30/12/20225%
31/12/2022 - 30/12/20235%
31/12/2023 - 30/12/20245%
31/12/2024 - 31/12/20255%
01/01/2026 - 31/12/20265%
01/01/2027 - 31/12/20275%
|
| VKFTA VK · row 2327 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · row 2376 |
202210%
20238%
20246%
20254%
20262%
20270%
|
| VN-EAEU EAV · row 2369 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · row 2381 |
202213%
202313%
202413%
202513%
202613%
202713%
|
| EVFTA EV-NK · row 2348 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| UKVFTA UKV · row 2350 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| CPTPP CPTPP · row 2346 |
(I) → 2021*No data
(II) → 2022*No data
(III) → 2023*No data
(IV) → 2024*No data
(V) → 2025*No data
(VI) → 2026*No data
(VII) → 2027*No data
|
| RCEP A RCEPT-A · row 2367 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| RCEP B B · row 2367 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| RCEP C C · row 2367 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| RCEP D D · row 2367 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| RCEP E E · row 2370 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| RCEP F F · row 2367 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| VIFTA VI · row 2208 |
202410.4%
20257.8%
20265.2%
20272.6%
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-013 FTA rate not lower than MFN
- Description
- AHKFTA 13%: the preferential rate is equal to or higher than the MFN rate (13%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 13%
- 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 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 1806.31.00. 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 13% for 1806.31.00 was checked against BT2026 (cell BT2026!N2356), 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