19024000Unit: kgHeading 1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared

HS code 19024000 – Couscous

Updated Jul 29, 2026 · Vietnam’s 2026 tariff schedule

Couscous consists of small granules of durum wheat semolina, commonly used as a staple food in many cuisines. It is typically served as an accompaniment to stews or as a base for salads. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 40%, VAT of 8/10 and measured in “kg”.

Preferential (MFN) import duty
40
VAT
8%
Ordinary rate (non-MFN)
60
Unit of quantity
kg

What is HS code 19024000?

This subheading specifically covers couscous, which is a traditional North African dish made from steamed and dried durum wheat semolina. It falls under heading 1902, encompassing various forms of pasta and similar cereal preparations, whether plain, cooked, stuffed, or otherwise prepared. Within Chapter 19, these products are categorized as preparations of cereals, flour, starch, or milk, highlighting their processed nature.

When importing couscous into Vietnam, its classification hinges on its primary composition and form. Distinguishing it from other cereal preparations in Chapter 19, such as certain breakfast cereals (Chapter 1904) or bread and pastry products (Chapter 1905), is crucial. The key factor for this specific code is that the product must be identifiable as couscous, which typically refers to the granular semolina product, whether or not it has been pre-cooked or otherwise prepared for consumption.

Specialised management for code 19024000

This product is subject to a special management policy

reviewed 2026-08-16

Obligations from the lists that name this exact code: State food-safety inspection on import.

In force

Checked against 50 lists reviewed on 2026-08-16 — other specialised management lists may exist that are not yet covered here.

What you have to do

Verbatim note from the 2026 tariff schedule

HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021)

Abbreviations: HH = goods · KTCN = specialised inspection · PL = appendix

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 19024000

Ordinary rate (non-MFN)
60
Preferential (MFN) import duty
40
VAT
8%
Export duty
-
Special consumption tax (SCT)
-
Environmental protection tax
-

VAT: Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP - in force until December 31, 2026.

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Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

ATIGA (ASEAN)
Best rate0
ACFTA (ASEAN - China)
Best rate0
AJCEP (ASEAN - Japan)
3
VJEPA (Japan)
5
AKFTA (ASEAN - Korea)
Best rate0
VKFTA (Korea)
Best rate0
AANZFTA (ASEAN - AU/NZ)
Best rate0
AIFTA (ASEAN - India)
Best rate0
VCFTA (Chile)
29
VN-EAEU (Eurasian Union)
Best rate0
CPTPP
17
AHKFTA (ASEAN - Hong Kong)
8
EVFTA (EU)
4,7
UKVFTA (UK)
4,7
VIFTA (Israel)
26.6
RCEP
19
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 40%drops to 0% under ATIGA (ASEAN)

A 40% gap - illustrated on a 100,000 USD shipment, that is roughly 40,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 19024000

Import cost calculator
8%Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP (through 31/12/2026)

Frequently asked questions about HS code 19024000

What is Vietnam’s import duty for HS code 19024000 (Couscous)?
HS code 19024000 carries a preferential (MFN) import duty of 40%, an ordinary rate (non-MFN) of 60% and VAT of 8/10 under Vietnam’s 2026 tariff schedule. No export duty, special consumption tax or environmental protection tax applies.
What is the VAT rate for HS code 19024000?
HS code 19024000 (Couscous) is subject to value-added tax (VAT) of 8/10 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 19024000 require an import permit?
HS code 19024000 (Couscous) is subject to a special management policy: HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021) Abbreviations: HH = goods · KTCN = specialised inspection · PL = appendix. Contact Avenir for support with the procedure.
Does HS code 19024000 require specialized inspection or conformity certification?
Yes. HS code 19024000 falls under: State food-safety inspection on import. Basis: Appendix — 5 sections 28/2026/TT-BCT. Chapter-level signal (for reference, needs checking): state food-safety inspection on import, carried out by the relevant sector ministry for food safety (Health, Agriculture and Rural Development, or Industry and Trade, depending on the goods). This runs in parallel with the customs declaration - missing paperwork holds the goods at the port, so it must be prepared before the shipment arrives.
Which FTA preferences apply to HS code 19024000?
The lowest preferential rate for HS code 19024000 is 0%, available under the following agreements: ATIGA (ASEAN), ACFTA (ASEAN - China), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VN-EAEU (Eurasian Union) and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 19024000 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 19024000 has preferences under ATIGA (ASEAN), ACFTA (ASEAN - China), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VN-EAEU (Eurasian Union) and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 19024000?
The unit of quantity for HS code 19024000 is kg.
What goods does HS code 19024000 cover?
HS code 19024000 covers goods described as “Couscous”. In Vietnam’s tariff schedule, this code falls under: Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared → Couscous. The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.

Related HS codes (heading 1902)

1902Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
19021100Containing eggs
190219Other:
19021920Rice vermicelli (including bee hoon)
19021930Transparent vermicelli
19021940Other noodles
19021990Other
190220Stuffed pasta, whether or not cooked or otherwise prepared:
19022010Stuffed with meat or meat offal
19022030Stuffed with fish, crustaceans or molluscs
19022090Other
190230Other pasta:

Showing the first 12 codes in heading 1902. See all of heading 1902

See every HS code in Chapter 19 – Processed food · Beverages · Tobacco

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Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.