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

1905.90.60

Empty cachets and similar products of a kind suitable for pharmaceutical use

  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. 1905.90 - Other:
  3. - - Empty cachets and similar products of a kind suitable for pharmaceutical use

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 / - Loại khác: / - - Vỏ viên nhộng và sản phẩm tương tự dùng trong dược phẩm

Unité: kg Niveau: Ligne à 8 chiffres Source: BT2026 ligne 2456 SOURCE

Taxes applicables en 2026

Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)
Droit d'importation ordinaire 15% 15/2023/QĐ-TTg · 15/07/2023
Préférentiel (NPF) 10% 26/2023/NĐ-CP · 15/07/2023
TVA 8 / 10 (plusieurs taux) 181/2025/NĐ-CP · 01/07/2025
Taxe spéciale de consommation Aucune donnée
Taxe environnementale Aucune donnée
Droit d'exportation Aucune donnée

Taux préférentiels spéciaux (ALE) – 2026

FTATauxBase des donnéesPreuve de l'origineBase juridiqueStatut
AANZFTA 0% Plus bas publié Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP Ad valorem
ACFTA 0% Plus bas publié Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP Ad valorem
AJCEP 0% Plus bas publié Tarif consolidé BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% (sauf KH) Plus bas publié Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP Ad valorem
ATIGA 0% Plus bas publié Tarif consolidé BT2026
2026		 D 126/2022/NĐ-CP Ad valorem
CPTPP 0% Plus bas publié Tarif consolidé BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
EVFTA 0% Plus bas publié Tarif consolidé BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 0% Plus bas publié Tarif consolidé BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
VCFTA 0% Plus bas publié Tarif consolidé BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
VJEPA 0% Plus bas publié Tarif consolidé BT2026
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP Ad valorem
VKFTA 0% Plus bas publié Tarif consolidé BT2026
2026		 VK 125/2022/NĐ-CP Ad valorem
VN-EAEU 0% Plus bas publié Tarif consolidé BT2026
2026		 EAV 113/2022/NĐ-CP Ad valorem
VN-LAO 0% Plus bas publié Tarif consolidé BT2026 S 206/2025/NĐ-CP Ad valorem
VIFTA 0% Plus bas publié Tarif consolidé BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Ad valorem
AIFTA 5% Tarif consolidé BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP Ad valorem
RCEP (Annexe A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 5% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe B)
AU
 5% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe C)
CN
 5% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe E)
KR
 5% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe F)
NZ
 5% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe D)
JP
 5,5% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
AHKFTA 10% Tarif consolidé BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
VN-CAM Aucune donnée Aucune donnée S 56/2026/NĐ-CP Aucune donnée
VNCU Aucune donnée Aucune donnée VNCB · Form VC (Cuba) 114/2022/NĐ-CP Aucune donnée

Un taux publié ne signifie pas que les marchandises sont éligibles. Le respect des règles d'origine et une preuve de l'origine valide sont requis.

Lancer le Smart Tariff Advisory Comparer les ALE Calculer les taxes

Historique des taux / démantèlement par année

D'après les feuilles des listes ALE 2022–2027
FTAPériodes
ACFTA
AC · ligne 2459
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · ligne 2420
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · ligne 2458
30/12/2022 - 31/3/20230% 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 · ligne 2460
30/12/2022 - 31/3/20230% 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%
AKFTA
AK · ligne 2462
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: KH Taux avec exclusions: 0(-KH)
AANZFTA
AANZ · ligne 2426
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonne de taux F (masquée): 0
AIFTA
AI · ligne 2422
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 · ligne 2422
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · ligne 2469
20222% 20231% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · ligne 2462
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · ligne 2474
202210% 202310% 202410% 202510% 202610% 202710%
EVFTA
EV-NK · ligne 2445
20225% 20233,3% 20241,6% 20250% 20260% 20270%
UKVFTA
UKV · ligne 2447
20225% 20233,3% 20241,6% 20250% 20260% 20270%
CPTPP
CPTPP · ligne 2441
(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 · ligne 2464
20229% 20238% 20247% 20256% 20265% 20274%
RCEP B
B · ligne 2464
20229% 20238% 20247% 20256% 20265% 20274%
RCEP C
C · ligne 2464
20229% 20238% 20247% 20256% 20265% 20274%
RCEP D
D · ligne 2464
20229,1% 20238,2% 20247,3% 20256,4% 20265,5% 20274,5%
RCEP E
E · ligne 2467
20229% 20238% 20247% 20256% 20265% 20274%
RCEP F
F · ligne 2464
20229% 20238% 20247% 20256% 20265% 20274%
VIFTA
VI · ligne 2297
20246,7% 20253,3% 20260% 20270%
Colonne auxiliaire J: 8

* Les périodes CPTPP (I)–(VII) sont rattachées à des années par comparaison avec le BT2026 (données DÉRIVÉES – à vérifier).

Conseils et avertissements

Évaluation générale (origine non prise en compte). Lancez le Smart Tariff Advisory pour une évaluation propre à une origine.

YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Description
AHKFTA 10%: the preferential rate is equal to or higher than the MFN rate (10%) in the source tariff – claiming the FTA brings no saving.
Données liées
MFN 10%
Action recommandée
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
Statut de vérification
Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
Description
Subheading 1905.90 has 9 lines; 1905.90.60 is distinguished from its siblings by: Empty cachets and similar products of a kind suitable for pharmaceutical use.
Données liées
1905.90.10 Unsweetened teething biscuits; 1905.90.20 Other unsweetened biscuits; 1905.90.30 Cakes; 1905.90.40 Pastries; 1905.90.50 Flourless bakers’ wares; 1905.90.70 Communion wafers, sealing wafers, rice paper and similar products
Référence juridique
31/2022/TT-BTC
Action recommandée
Verify the distinguishing features; consider an advance classification ruling if uncertain.
Statut de vérification
Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Description
The VAT column shows "8/10".
Référence juridique
181/2025/NĐ-CP
Action recommandée
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Statut de vérification
Non vérifié – contrôle nécessaire
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Description
The source file records no trade remedy for 1905.90.60. This does NOT mean there is no risk.
Action recommandée
Check the MOIT Trade Remedies Authority database.
Statut de vérification
Non vérifié – contrôle nécessaire
GREEN – VERIFIED DQ-001 MFN rate present in the source
Description
The MFN rate 10% for 1905.90.60 was checked against BT2026 (cell BT2026!N2456), basis 26/2023/NĐ-CP.
Référence juridique
26/2023/NĐ-CP
Action recommandée
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Statut de vérification
Vérifié par rapport au fichier tarifaire source

Notes de chapitre

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