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

Chapter 19 · Preparations of cereals, flour, starch or milk; pastrycooks' products

1905.20.00

Gingerbread and the like

  1. 1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
  2. - Gingerbread and the like

Bánh mì, bánh bột nhào (pastry), bánh ga tô (cakes), bánh quy và các loại bánh khác, có hoặc không chứa ca cao; bánh thánh, vỏ viên nhộng dùng trong ngành dược, bánh xốp sealing wafers, bánh đa và các sản phẩm tương tự / - Bánh mì có gừng và loại tương tự

Unit: kg Level: 8-digit line Source: BT2026 row 2439 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 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
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
AHKFTA 8% Consolidated BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 20% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 20% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
 20% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 20% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 20% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 21.8% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VCFTA 32% Consolidated BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
VIFTA 40% 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.

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Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets
FTAPeriods
ACFTA
AC · row 2442
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · row 2403
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 2441
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 2443
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 2445
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0
AANZFTA
AANZ · row 2409
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 2405
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 2405
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 2452
202240% 202340% 202432% 202532% 202632% 202732%
VN-EAEU
EAV · row 2445
202210.9% 20237.3% 20243.6% 20250% 20260% 20270%
AHKFTA
AKH · row 2457
202224% 202316% 202416% 20258% 20268% 20270%
EVFTA
EV-NK · row 2428
202220% 202313.3% 20246.6% 20250% 20260% 20270%
UKVFTA
UKV · row 2430
202220% 202313.3% 20246.6% 20250% 20260% 20270%
CPTPP
CPTPP · row 2424
(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 2447
202236% 202332% 202428% 202524% 202620% 202716%
RCEP B
B · row 2447
202236% 202332% 202428% 202524% 202620% 202716%
RCEP C
C · row 2447
202236% 202332% 202428% 202524% 202620% 202716%
RCEP D
D · row 2447
202236.4% 202332.7% 202429.1% 202525.5% 202621.8% 202718.2%
RCEP E
E · row 2450
202236% 202332% 202428% 202524% 202620% 202716%
RCEP F
F · row 2447
202236% 202332% 202428% 202524% 202620% 202716%
VIFTA
VI · row 2280
202440% 202540% 202640% 202740%
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-001 Specialised inspection
Description
Item policy (source, Vietnamese): HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021)
Legal reference
1182/QĐ-BCT-PL
Recommended action
Prepare inspection/certification filings under the cited instruments before clearance.
Verification status
Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Description
VIFTA 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 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 1905.20.00. 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 40% for 1905.20.00 was checked against BT2026 (cell BT2026!N2439), 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) Except in the case of stuffed products of heading 19.02, 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) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or

(c) Medicaments or other products of Chapter 30.

2. For the purposes of heading 19.01:

(a) The term “groats” means cereal groats of Chapter 11;

(b) The terms “flour” and “meal” mean:

(1) Cereal flour and meal of Chapter 11, and

(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).

3. Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).

4. For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

(1) Tham khảo TCVN 4995:2016

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