19030000Unit: kgHeading 1903

HS code 19030000 – Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

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

This category covers tapioca and its various substitutes, which are prepared from starch and presented in specific forms such as flakes, grains, pearls, or siftings. 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 19030000?

Tapioca is derived from the cassava root, while its substitutes are typically prepared from other starches, all processed into distinct forms for culinary use. These products are characterized by their physical presentation, including small, rounded pearls often used in desserts, or flakes and grains suitable for thickening agents or puddings. They fall under Chapter 19, which encompasses preparations of cereals, flour, starch, or milk, highlighting their role as processed food ingredients.

For classification purposes in Vietnam, distinguishing these prepared starch products from raw starches (Chapter 11) or other cereal preparations (e.g., certain breakfast cereals in Chapter 19) is crucial. The key lies in the 'prepared from starch' aspect and their specific physical forms, such as pearls or flakes, which indicate further processing beyond basic starch extraction. Importers should ensure documentation clearly specifies the source starch and the exact form to prevent misclassification with less processed or differently prepared starch-based goods.

Specialised management for code 19030000

This product is subject to a special management policy

reviewed 2026-08-16

Obligations from the lists that name this exact code: Declaration of conformity, 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); Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9)

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 19030000

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)
Best rate0
AKFTA (ASEAN - Korea)
Best rate0
VKFTA (Korea)
Best rate0
AANZFTA (ASEAN - AU/NZ)
Best rate0
AIFTA (ASEAN - India)
Best rate0
VCFTA (Chile)
32
VN-EAEU (Eurasian Union)
Best rate0
CPTPP
Best rate0
AHKFTA (ASEAN - Hong Kong)
8
EVFTA (EU)
5
UKVFTA (UK)
5
VIFTA (Israel)
40
RCEP
Best rate0
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 19030000

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 19030000

What is Vietnam’s import duty for HS code 19030000 (Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms)?
HS code 19030000 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 19030000?
HS code 19030000 (Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms) 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 19030000 require an import permit?
HS code 19030000 (Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms) is subject to a special management policy: HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021); Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9) Abbreviations: HH = goods · KTCN = specialised inspection · PL = appendix. Contact Avenir for support with the procedure.
Does HS code 19030000 require specialized inspection or conformity certification?
Yes. HS code 19030000 falls under: Declaration of conformity and State food-safety inspection on import. Basis: Appendix I — medium risk 27/2026/TT-BNNMT and 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 19030000?
The lowest preferential rate for HS code 19030000 is 0%, available under the following agreements: ATIGA (ASEAN), ACFTA (ASEAN - China), VJEPA (Japan), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VN-EAEU (Eurasian Union), CPTPP, RCEP 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 19030000 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 19030000 has preferences under ATIGA (ASEAN), ACFTA (ASEAN - China), VJEPA (Japan), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VN-EAEU (Eurasian Union), CPTPP, RCEP 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 19030000?
The unit of quantity for HS code 19030000 is kg.
What goods does HS code 19030000 cover?
HS code 19030000 covers goods described as “Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms”. 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.

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Import procedure for Food & Beverage

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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.