- - Loại dùng để rang nổ (popcorn) (SEN)
10059010 · HS Code Structure
Basic Information
HS Code
10059010
Code Status
Normal
Update Date
2026-08-09
Vietnamese Description
- - Loại dùng để rang nổ (popcorn) (SEN)
English Description
- - Popcorn
Legal Unit
kg/kg
Product Policy / Supervision Requirements:Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT ); DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT); Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9); Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9)*
Tariff Rate (Duty)
| Preferential Import Rate (MFN) | 30 |
| Ordinary Import Rate (NK TT) | 45 |
| Export Duty Rate (Export Duty XK) | 0 |
Note: FTA agreement rates (e.g., ACFTA 0%) take precedence over MFN rates; a Certificate of Origin (C/O) is required. Vietnam has no export tax rebate system and levies export duties only on a small number of resource-based goods.
Agreement Rates · China/ASEAN/Japan & Korea
Country/Region
Tax Rate
China (ACFTA)
0 (-ID, TH, CN)
ASEAN Member States (ATIGA)
0
Japan (AJCEP)
0
Japan (VJEPA)
0
South Korea (AKFTA)
0(-KR, TH)
South Korea (VKFTA)
0
Hong Kong, China (AHKFTA)
*
Agreement Rates · Oceania/South Asia/Middle East
Country/Region
Tax Rate
Australia
0
New Zealand
0
India (AIFTA)
0
Israel (VIFTA)
17.1
Japan (CPTPP)
0
Singapore (CPTPP)
0
Malaysia (CPTPP)
0
Agreement Rates · Europe/Americas
Country/Region
Tax Rate
EU (EVFTA)
3,7
United Kingdom (UKVFTA)
3,7
Russia (VN-EAEU)
0
Chile (VCFTA)
2
Note: The same country may have different rates under different agreements (distinguished as "Country (Agreement)"). Other CPTPP members (Brunei/Canada/Mexico/Peru/New Zealand, etc.) and RCEP countries can be found in the RCEP section below and in the backend data.
RCEP Agreement Rates (2026 Current Year · 14 Members)
China
*
Japan
30
South Korea
30
Australia
30
New Zealand
30
Brunei
22,5
Cambodia
22,5
Indonesia
22,5
Laos
22,5
Malaysia
22,5
Myanmar
22,5
Philippines
22,5
Singapore
22,5
Thailand
22,5
Note: RCEP commitments follow Annexes A-F of 129/2022/NĐ-CP: A = ASEAN members, B = Australia, C = China, D = Japan, E = Korea, F = New Zealand.
FTA Year-by-Year Rates (By Agreement 2022-2027 / Staged Commitments)
| Agreement | Period | Tax Rate | Remarks |
|---|---|---|---|
| AANZFTA | 配额内2022-2027 | 0 | 限额外税率 0 |
| ACFTA | 2022-2027 | 0 | ID, TH, CN |
| AHKFTA | 2022 | * | |
| AHKFTA | 2023 | * | |
| AHKFTA | 2024 | * | |
| AHKFTA | 2025 | * | |
| AHKFTA | 2026 | * | |
| AHKFTA | 2027 | * | |
| AIFTA | 2022 | 0 | |
| AIFTA | 2023 | 0 | |
| AIFTA | 2024 | 0 | |
| AIFTA | 2025 | 0 | |
| AIFTA | 2026 | 0 | |
| AIFTA | 2027 | 0 | |
| AJCEP | 01/04/2023-31/3/2024 | 0 | |
| AJCEP | 01/04/2024-31/3/2025 | 0 | |
| AJCEP | 01/04/2025-31/3/2026 | 0 | |
| AJCEP | 01/04/2026-31/3/2027 | 0 | |
| AJCEP | 01/04/2027-31/3/2028 | 0 | |
| AJCEP | 30/12/2022-31/3/2023 | 2 | |
| AKFTA | 2022-2027 | 0 | KR, TH |
| ATIGA | 2022-2027 | 0 | |
| CPTPP | 阶段I | 6 | |
| CPTPP | 阶段II | 0 | |
| CPTPP | 阶段III | 0 | |
| CPTPP | 阶段IV | 0 | |
| CPTPP | 阶段V | 0 | |
| CPTPP | 阶段VI | 0 | |
| CPTPP | 阶段VII | 0 | |
| EVFTA | 2022 | 18,7 | |
| EVFTA | 2023 | 15 | |
| EVFTA | 2024 | 11,2 | |
| EVFTA | 2025 | 7,5 | |
| EVFTA | 2026 | 3,7 | |
| EVFTA | 2027 | 0 | |
| RCEP-A | 2022 | 28,5 | |
| RCEP-A | 2023 | 27 | |
| RCEP-A | 2024 | 25,5 | |
| RCEP-A | 2025 | 24 | |
| RCEP-A | 2026 | 22,5 | |
| RCEP-A | 2027 | 21 | |
| RCEP-B | 2022 | 30 | |
| RCEP-B | 2023 | 30 | |
| RCEP-B | 2024 | 30 | |
| RCEP-B | 2025 | 30 | |
| RCEP-B | 2026 | 30 | |
| RCEP-B | 2027 | 30 | |
| RCEP-C | 2022 | * | |
| RCEP-C | 2023 | * | |
| RCEP-C | 2024 | * | |
| RCEP-C | 2025 | * | |
| RCEP-C | 2026 | * | |
| RCEP-C | 2027 | * | |
| RCEP-D | 2022 | 30 | |
| RCEP-D | 2023 | 30 | |
| RCEP-D | 2024 | 30 | |
| RCEP-D | 2025 | 30 | |
| RCEP-D | 2026 | 30 | |
| RCEP-D | 2027 | 30 | |
| RCEP-E | 2022 | 30 | |
| RCEP-E | 2023 | 30 | |
| RCEP-E | 2024 | 30 | |
| RCEP-E | 2025 | 30 | |
| RCEP-E | 2026 | 30 | |
| RCEP-E | 2027 | 30 | |
| RCEP-F | 2022 | 30 | |
| RCEP-F | 2023 | 30 | |
| RCEP-F | 2024 | 30 | |
| RCEP-F | 2025 | 30 | |
| RCEP-F | 2026 | 30 | |
| RCEP-F | 2027 | 30 | |
| UKVFTA | 2022 | 18,7 | |
| UKVFTA | 2023 | 15 | |
| UKVFTA | 2024 | 11,2 | |
| UKVFTA | 2025 | 7,5 | |
| UKVFTA | 2026 | 3,7 | |
| UKVFTA | 2027 | 0 | |
| VCFTA | 2022 | 11 | |
| VCFTA | 2023 | 9 | |
| VCFTA | 2024 | 6 | |
| VCFTA | 2025 | 4 | |
| VCFTA | 2026 | 2 | |
| VCFTA | 2027 | 0 | |
| VIFTA | 2024 | 25.7 | |
| VIFTA | 2025 | 21.4 | |
| VIFTA | 2026 | 17.1 | |
| VIFTA | 2027 | 12.9 | |
| VJEPA | 01/04/2023-31/3/2024 | 2 | |
| VJEPA | 01/04/2024-31/3/2025 | 0 | |
| VJEPA | 01/04/2025-31/3/2026 | 0 | |
| VJEPA | 01/04/2026-31/3/2027 | 0 | |
| VJEPA | 01/04/2027-31/3/2028 | 0 | |
| VJEPA | 30/12/2022-31/3/2023 | 4 | |
| VKFTA | 2022 | 0 | |
| VKFTA | 2023 | 0 | |
| VKFTA | 2024 | 0 | |
| VKFTA | 2025 | 0 | |
| VKFTA | 2026 | 0 | |
| VKFTA | 2027 | 0 | |
| VN-EAEU | 2022 | 8,2 | |
| VN-EAEU | 2023 | 5,5 | |
| VN-EAEU | 2024 | 2,7 | |
| VN-EAEU | 2025 | 0 | |
| VN-EAEU | 2026 | 0 | |
| VN-EAEU | 2027 | 0 |
Export Duty Rates (Export Duty / Preferential Export Rates under Agreements)
| Tariff Table Type | Period | Tax Rate |
|---|---|---|
| 普通出口税 | 税率 | 0 |
VAT (Reference Values)
| VAT Rate (Original Table Value) | */5/8/10 |
Note: VAT rates are estimated by the compiler based on 174/2025/NĐ-CP and other sourcesReference Value(No official legal mapping at HS code level); for formal declarations, please follow the prompts of the customs declaration system (VNACCS).