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Chapter 21 · Miscellaneous edible preparations

2103.90.12

Fish sauce

  1. 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
  2. 2103.90 - Other:
  3. - - Sauces and preparations therefor:
  4. - - - Fish sauce

Nước xốt và các chế phẩm làm nước xốt; đồ gia vị hỗn hợp và bột canh hỗn hợp; bột mịn và bột thô từ hạt mù tạt và mù tạt đã chế biến / - Loại khác: / - - Nước xốt và các chế phẩm làm nước xốt: / - - - Nước mắm

Unit: kg Level: 8-digit line Source: BT2026 row 2661 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 48% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 32% 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% (except KH) 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% (except KH, KR) 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 3% Consolidated BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
EVFTA 4% Consolidated BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 4% Consolidated BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
AHKFTA 7% Consolidated BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 16.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 16.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
 16.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 16.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 16.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 18% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 23.1% 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 2647
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: KH
ATIGA
AT · row 2608
20220% 20230% 20240% 20250% 20260% 20270%
Product-specific rule: RVC40 hoặc CTSH
AJCEP
AJ · row 2646
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 2648
30/12/2022 - 31/3/20236% 01/4/2023 - 31/3/20243% 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 2650
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: KH, KR Rate with exclusions: 0(-KH, KR)
AANZFTA
AANZ · row 2614
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 2610
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 2610
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 2657
202213% 202311% 20248% 20255% 20263% 20270%
VN-EAEU
EAV · row 2654
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · row 2662
202220% 202313% 202413% 20257% 20267% 20270%
EVFTA
EV-NK · row 2633
202220% 202316% 202412% 20258% 20264% 20270%
Change flag (helper): X
UKVFTA
UKV · row 2635
202220% 202316% 202412% 20258% 20264% 20270%
Change flag (helper): X
CPTPP
CPTPP · row 2629
(I) → 2021*10.3% (II) → 2022*5.1% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · row 2652
202229.7% 202326.4% 202423.1% 202519.8% 202616.5% 202713.2%
RCEP B
B · row 2652
202229.7% 202326.4% 202423.1% 202519.8% 202616.5% 202713.2%
RCEP C
C · row 2652
202229.7% 202326.4% 202423.1% 202519.8% 202616.5% 202713.2%
RCEP D
D · row 2652
202230% 202327% 202424% 202521% 202618% 202715%
RCEP E
E · row 2655
202229.7% 202326.4% 202423.1% 202519.8% 202616.5% 202713.2%
RCEP F
F · row 2652
202229.7% 202326.4% 202423.1% 202519.8% 202616.5% 202713.2%
VIFTA
VI · row 2475
202429.7% 202526.4% 202623.1% 202719.8%
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 2103.90 has 6 lines; 2103.90.12 is distinguished from its siblings by: Fish sauce.
Related data
2103.90.11 Chili sauce; 2103.90.13 Other sauces; 2103.90.19 Other; 2103.90.21 Shrimp paste including belachan (blachan); 2103.90.29 Other
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 2103.90.12. 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 32% for 2103.90.12 was checked against BT2026 (cell BT2026!N2661), 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) Mixed vegetables of heading 07.12;

(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);

(c) Flavoured tea (heading 09.02);

(d) Spices or other products of headings 09.04 to 09.10;

(e) Food preparations, other than the products described in heading 21.03 or 21.04, 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);

(f) Products of heading 24.04;

(g) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or

(h) Prepared enzymes of heading 35.07.

2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.

3. For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

(1): Tham khảo TCVN 9702:2013

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