SECTION II · Chapter 07
Edible vegetables and certain roots and tubers
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (12)
Notes
1. This Chapter does not cover forage products of heading 12.14.
2. In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).
3. Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than:
(a) dried leguminous vegetables, shelled (heading 07.13);
(b) sweet corn in the forms specified in headings 11.02 to 11.04;
(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);
(d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06).
4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04).
5. Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.
(1): Tham khảo TCVN 10341:2015
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 0701 | Potatoes, fresh or chilled | ||||
| 0701.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0701.90 | - Other: | ||||
| 0701.90.10 | - - Chipping potatoes | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0701.90.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0702.00.00 | Tomatoes, fresh or chilled | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled | ||||
| 0703.10 | - Onions and shallots: | ||||
| - - Onions: | |||||
| 0703.10.11 | - - - Bulbs for propagation | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0703.10.19 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - - Shallots: | |||||
| 0703.10.21 | - - - Bulbs for propagation | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0703.10.29 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0703.20 | - Garlic: | ||||
| 0703.20.10 | - - Bulbs for propagation | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0703.20.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0703.90 | - Leeks and other alliaceous vegetables: | ||||
| 0703.90.10 | - - Bulbs for propagation | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0703.90.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0704 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled | ||||
| 0704.10 | - Cauliflowers and broccoli: | ||||
| 0704.10.10 | - - Cauliflowers | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0704.10.20 | - - Headed broccoli | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0704.10.90 | - - Other broccoli | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0704.20.00 | - Brussels sprouts | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0704.90 | - Other: | ||||
| 0704.90.10 | - - Round (drumhead) cabbages | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0704.90.20 | - - Chinese mustard | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0704.90.30 | - - Other cabbages | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0704.90.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0705 | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled | ||||
| - Lettuce: | |||||
| 0705.11.00 | - - Cabbage lettuce (head lettuce) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0705.19.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - Chicory: | |||||
| 0705.21.00 | - - Witloof chicory (Cichorium intybus var. foliosum) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0705.29.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0706 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled | ||||
| 0706.10 | - Carrots and turnips: | ||||
| 0706.10.10 | - - Carrots | kg | 25.5% | 17% | * / 5 / 8 / 10 (several rates) |
| 0706.10.20 | - - Turnips | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0706.90.00 | - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0707.00.00 | Cucumbers and gherkins, fresh or chilled | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled | ||||
| 0708.10.00 | - Peas (Pisum sativum) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0708.20 | - Beans (Vigna spp., Phaseolus spp.): | ||||
| 0708.20.10 | - - French beans | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0708.20.20 | - - Long beans | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0708.20.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0708.90.00 | - Other leguminous vegetables | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0709 | Other vegetables, fresh or chilled | ||||
| 0709.20.00 | - Asparagus | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 0709.30.00 | - Aubergines (egg-plants) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0709.40.00 | - Celery other than celeriac | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - Mushrooms and truffles: | |||||
| 0709.51.00 | - - Mushrooms of the genus Agaricus | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0709.52.00 | - - Mushrooms of the genus Boletus | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0709.53.00 | - - Mushrooms of the genus Cantharellus | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0709.54.00 | - - Shiitake (Lentinus edodes) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0709.55.00 | - - Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0709.56.00 | - - Truffles (Tuber spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0709.59 | - - Other: | ||||
| 0709.59.20 | - - - Truffles, other than Tuber spp. | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0709.59.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0709.60 | - Fruits of the genus Capsicum or of the genus Pimenta: | ||||
| 0709.60.10 | - - Chillies (fruits of genus Capsicum) | kg | 19.5% | 13% | * / 5 / 8 / 10 (several rates) |
| 0709.60.90 | - - Other | kg | 19.5% | 13% | * / 5 / 8 / 10 (several rates) |
| 0709.70.00 | - Spinach, New Zealand spinach and orache spinach (garden spinach) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - Other: | |||||
| 0709.91.00 | - - Globe artichokes | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0709.92.00 | - - Olives | kg | 18% | 12% | * / 5 / 8 / 10 (several rates) |
| 0709.93.00 | - - Pumpkins, squash and gourds (Cucurbita spp.) | kg | 19.5% | 13% | * / 5 / 8 / 10 (several rates) |
| 0709.99 | - - Other: | ||||
| 0709.99.10 | - - - Sweet corn | kg | 19.5% | 13% | * / 5 / 8 / 10 (several rates) |
| 0709.99.20 | - - - Lady's finger (Okra) | kg | 19.5% | 13% | * / 5 / 8 / 10 (several rates) |
| 0709.99.90 | - - - Other | kg | 19.5% | 13% | * / 5 / 8 / 10 (several rates) |
| 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen | ||||
| 0710.10.00 | - Potatoes | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| - Leguminous vegetables, shelled or unshelled: | |||||
| 0710.21.00 | - - Peas (Pisum sativum) | kg | 25.5% | 17% | * / 5 / 8 / 10 (several rates) |
| 0710.22.00 | - - Beans (Vigna spp., Phaseolus spp.) | kg | 25.5% | 17% | * / 5 / 8 / 10 (several rates) |
| 0710.29.00 | - - Other | kg | 25.5% | 17% | * / 5 / 8 / 10 (several rates) |
| 0710.30.00 | - Spinach, New Zealand spinach and orache spinach (garden spinach) | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0710.40.00 | - Sweet corn | kg | 25.5% | 17% | * / 5 / 8 / 10 (several rates) |
| 0710.80.00 | - Other vegetables | kg | 25.5% | 17% | * / 5 / 8 / 10 (several rates) |
| 0710.90.00 | - Mixtures of vegetables | kg | 25.5% | 17% | * / 5 / 8 / 10 (several rates) |
| 0711 | Vegetables provisionally preserved, but unsuitable in that state for immediate consumption | ||||
| 0711.20 | - Olives: | ||||
| 0711.20.10 | - - Preserved by sulphur dioxide gas | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0711.20.90 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0711.40 | - Cucumbers and gherkins: | ||||
| 0711.40.10 | - - Preserved by sulphur dioxide gas | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0711.40.90 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| - Mushrooms and truffles: | |||||
| 0711.51 | - - Mushrooms of the genus Agaricus: | ||||
| 0711.51.10 | - - - Preserved by sulphur dioxide gas | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0711.51.90 | - - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0711.59 | - - Other: | ||||
| 0711.59.10 | - - - Preserved by sulphur dioxide gas | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0711.59.90 | - - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0711.90 | - Other vegetables; mixtures of vegetables: | ||||
| 0711.90.10 | - - Sweet corn | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0711.90.20 | - - Chillies (fruits of genus Capsicum) | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0711.90.30 | - - Capers | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0711.90.40 | - - Onions, preserved by sulphur dioxide gas | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0711.90.50 | - - Onions, preserved other than by sulphur dioxide gas | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0711.90.60 | - - Other, preserved by sulphur dioxide gas | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0711.90.90 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared | ||||
| 0712.20.00 | - Onions | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: | |||||
| 0712.31.00 | - - Mushrooms of the genus Agaricus | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0712.32.00 | - - Wood ears (Auricularia spp.) | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0712.33.00 | - - Jelly fungi (Tremella spp.) | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0712.34.00 | - - Shiitake (Lentinus edodes) | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0712.39 | - - Other: | ||||
| 0712.39.10 | - - - Truffles | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0712.39.90 | - - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0712.90 | - Other vegetables; mixtures of vegetables: | ||||
| 0712.90.10 | - - Garlic | kg | 33% | 22% | * / 5 / 8 / 10 (several rates) |
| 0712.90.20 | - - Sweet corn | kg | 33% | 22% | * / 5 / 8 / 10 (several rates) |
| 0712.90.90 | - - Other | kg | 33% | 22% | * / 5 / 8 / 10 (several rates) |
| 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split | ||||
| 0713.10 | - Peas (Pisum sativum): | ||||
| 0713.10.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0713.10.90 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0713.20 | - Chickpeas (garbanzos): | ||||
| 0713.20.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0713.20.90 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - Beans (Vigna spp., Phaseolus spp.): | |||||
| 0713.31 | - - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek: | ||||
| 0713.31.10 | - - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0713.31.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0713.32 | - - Small red (Adzuki) beans (Phaseolus or Vigna angularis): | ||||
| 0713.32.10 | - - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0713.32.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0713.33 | - - Kidney beans, including white pea beans (Phaseolus vulgaris): | ||||
| 0713.33.10 | - - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0713.33.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0713.34 | - - Bambara beans (Vigna subterranea or Voandzeia subterranea): | ||||
| 0713.34.10 | - - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0713.34.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0713.35 | - - Cow peas (Vigna unguiculata): | ||||
| 0713.35.10 | - - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0713.35.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0713.39 | - - Other: | ||||
| 0713.39.10 | - - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0713.39.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0713.40 | - Lentils: | ||||
| 0713.40.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0713.40.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0713.50 | - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor): | ||||
| 0713.50.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0713.50.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0713.60 | - Pigeon peas (Cajanus cajan): | ||||
| 0713.60.10 | - - Suitable for sowing | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0713.60.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0713.90 | - Other: | ||||
| 0713.90.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 0713.90.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith | ||||
| 0714.10 | - Manioc (cassava): | ||||
| - - Sliced or in the form of pellets: | |||||
| 0714.10.11 | - - - Dried chips | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0714.10.19 | - - - Other | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| - - Other: | |||||
| 0714.10.91 | - - - Frozen | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0714.10.99 | - - - Other | kg | 4.5% | 3% | * / 5 / 8 / 10 (several rates) |
| 0714.20 | - Sweet potatoes: | ||||
| 0714.20.10 | - - Frozen | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0714.20.90 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0714.30 | - Yams (Dioscorea spp.): | ||||
| 0714.30.10 | - - Frozen | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0714.30.90 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0714.40 | - Taro (Colocasia spp.): | ||||
| 0714.40.10 | - - Frozen | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0714.40.90 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0714.50 | - Yautia (Xanthosoma spp.): | ||||
| 0714.50.10 | - - Frozen | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0714.50.90 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0714.90 | - Other: | ||||
| - - Sago pith: | |||||
| 0714.90.11 | - - - Frozen | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0714.90.19 | - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| - - Other: | |||||
| 0714.90.91 | - - - Frozen | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0714.90.99 | - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |