SMART TARIFF ADVISORY
Import tariff advisory
A rule-based engine assessing tariff options, FTA risks, HS classification, trade remedies and required documents.
Import Tariff Advisory Report
- HS code
- 0403.20.91
- Description
- Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa / - Yogurt: / - - Other: / - - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa
- Country of origin
- Not provided
- Import date
- 30 Oct 2026 · data year 2026
- Generated
- 30/10/2026 07:23 · data version 2026.04.05
- Verification status
- Rates checked against the source file; FTA eligibility not verified; mappings/advice are indicative.
6YELLOW – REVIEW REQUIRED
1GRAY – DATA UNAVAILABLE
1GREEN – VERIFIED
1. Recommended Tariff Options
| # | Tariff scheme | Published rate | Recommendation | Ranking criteria | Proof of origin |
|---|---|---|---|---|---|
| – | MFN | 20% | Baseline | Applies to WTO/MFN partners | |
| – | Ordinary import duty | 30% | Baseline | When MFN conditions are not met | |
| 1 | AANZFTA Consolidated BT2026 · 2022 - 2027 (một mức cho cả giai đoạn) |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AANZ |
| 2 | ACFTA Consolidated BT2026 · 2022 - 2027 (một mức cho cả giai đoạn) |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | E |
| 3 | AIFTA Consolidated BT2026 · 01/01/2026 - 31/12/2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AI |
| 4 | AJCEP Consolidated BT2026 · 01/4/2026 - 31/3/2027 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AJ |
| 5 | AKFTA Consolidated BT2026 · 2022 - 2027 (một mức cho cả giai đoạn) |
0% (except KR) | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AK |
| 6 | ATIGA Consolidated BT2026 · 2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | D |
| 7 | CPTPP Consolidated BT2026 · (VI) |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | CPTPP |
| 8 | EVFTA Consolidated BT2026 · 2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | EUR.1 |
| 9 | RCEP (Annex A) Consolidated BT2026 · 2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 10 | RCEP (Annex B) Consolidated BT2026 · 2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 11 | RCEP (Annex C) Consolidated BT2026 · 2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 12 | RCEP (Annex D) Consolidated BT2026 · 2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 13 | RCEP (Annex E) Consolidated BT2026 · 2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 14 | RCEP (Annex F) Consolidated BT2026 · 2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | RCEP Form / Declaration of origin |
| 15 | UKVFTA Consolidated BT2026 · 2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | EUR.1 |
| 16 | VCFTA Consolidated BT2026 · 2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | VC |
| 17 | VJEPA Consolidated BT2026 · 01/4/2026 - 31/3/2027 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | JV · Form VJ |
| 18 | VKFTA Consolidated BT2026 · 2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | VK |
| 19 | VN-EAEU Consolidated BT2026 · 2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | EAV |
| 20 | VN-LAO Consolidated BT2026 |
0% | Lowest Published Rate | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | S |
| 21 | AHKFTA Consolidated BT2026 · 2026 |
7% | Documentation Required | ✓ Rate? Country✓ Year? Documents✓ Legal✗ Verified | AHK |
| 22 | VIFTA Consolidated BT2026 · 2026 |
2.8% | Documentation Required | ✓ Rate? Country✓ Year? Documents✗ Legal✗ Verified | Form VI (verify) |
| 23 | VN-CAM No data |
No data | Eligibility Not Confirmed | ✗ Rate? Country✗ Year? Documents✓ Legal✗ Verified | S |
| 24 | VNCU No data |
No data | Eligibility Not Confirmed | ✗ Rate? Country✗ Year? Documents✓ Legal✗ Verified | VNCB · Form VC (Cuba) |
Ranked on several criteria (rate, country, year, documents, legal, verification) – not only the lowest rate.
2. Potential Tax Savings
Enter customs value (and exchange rate if not VND) to compute savings.
3. FTA Eligibility Review
YELLOW – REVIEW REQUIRED OR-001 Country of origin not provided
- Description
- FTA eligibility cannot be assessed without the country of origin.
- Recommended action
- Enter the country of origin to compare preferential schedules.
- Verification status
- Not verified – check required
4. HS Classification Warnings
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 0403.20 has 4 lines; 0403.20.91 is distinguished from its siblings by: Flavoured or containing added fruits (including pulp and jams), nuts or cocoa.
- Related data
- 0403.20.11 Flavoured or containing added fruits (including pulp and jams), nuts or cocoa; 0403.20.19 Other; 0403.20.99 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 HS-004 HS code introduced in the 2023 nomenclature
- Description
- 0403.20.91 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
- Related data
- MOI: 0403.20.91
- Legal reference
- 31/2022/TT-BTC
- Recommended action
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- Verification status
- Not verified – check required
5. Trade Remedy Advisory
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Description
- The source file records no trade remedy for 0403.20.91. This does NOT mean there is no risk.
- Recommended action
- Check the MOIT Trade Remedies Authority database.
- Verification status
- Not verified – check required
6. Legal & Tax Warnings
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
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate 20% for 0403.20.91 was checked against BT2026 (cell BT2026!N856), 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
7. Required Documentation
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 DOC-003 Quarantine
- Description
- Item policy (source, Vietnamese): Động vật, sản phẩm động vật trên cạn phải kiểm dịch (01/2024/TT-BNNPTNT M1)*
- Legal reference
- 01/2024/TT-BNNPTNT
- Recommended action
- Register for animal/plant quarantine as required.
- Verification status
- Instrument cited in source; validity not verified
- – Goods description, unit price and Incoterm must match the declaration and C/O.
- – Evidence of direct consignment for FTA claims.
- – Declare HS code, tariff schedule code and origin.
- – Supports classification features (material, dimensions, processing level).
8. Recommended Next Actions
- Prepare inspection/certification filings under the cited instruments before clearance.
- Register for animal/plant quarantine as required.
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- Enter the country of origin to compare preferential schedules.
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
9. Data sources & disclaimer
- Rates: consolidated BT2026 tariff – BIEU THUE XNK 2026.04.05.xlsx (2026.04.05), row 856
- FTA schedules: worksheets AC, AT, AJ, VJ, AK, AANZ, AI, VK, VC, EAV, CPTPP, AKH, EV-NK, VNCU, UKV, VI, VNCAM, RCEP A–F
- FTA parties, country codes: reference data
- Advisory rules, mappings: advisory data
Disclaimer: This report is for reference, generated from the source tariff data and advisory rules. It is not a customs decision and does not confirm HS classification, FTA eligibility or legal validity. Users must verify against current legislation.