Importing glutinous rice is not simply a matter of selecting HS 1006.30.30. The main risk is failing to distinguish paddy – brown glutinous rice – milled glutinous rice – broken rice – seed, or assuming every FTA origin produces a 0% rate. For milled glutinous rice, the core Vietnam reference is 1006.30.30 with 40% MFN; Circular 01/2024 marks the line for both plant quarantine and State food-safety inspection. Under the current VAT regime, milling and grain polishing are ordinary preliminary processing, so plain rice remaining a crop product has a basis for non-taxable VAT at import. The workflow is grain state + milling level + intended use → HS/tax/C/O → PQ/food safety → dossier → customs → labeling → post-clearance.

Operational reference for importers; updated through 10 Sep 2026. Main scope: food-use glutinous rice in paddy, brown, milled and broken forms. Rice seed and cooked/deeply processed glutinous-rice products are separated.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

GLUT

Glutinous rice

Sticky rice with high amylopectin characteristics; classification depends on physical grain state, not the commercial name alone.

PADDY

Paddy rice

Rice still in the husk. Food/milling use must be separated from seed intended for sowing.

BROWN

Brown glutinous rice

Dehusked rice retaining bran layers; it should not use 1006.30.30 if it remains brown rice.

MILLED

Milled rice

Wholly or semi-milled rice, whether or not polished/glazed; the core state for HS 1006.30.30.

BROKEN

Broken rice

Rice kernels broken to the extent that the cargo is commercially broken rice; review 1006.40 rather than 1006.30.

Plant quarantine

Control of plant products that may carry quarantine pests; rice grain is a plant product within the PQ framework.

Food-safety inspection

State inspection of imported food under the applicable method; distinct from product self-declaration.

PRA

Pest Risk Analysis

Pre-import risk analysis for certain quarantine objects; food-use glutinous rice is not automatically a PRA item.

C/O

Origin proof

Used for special preferential duty; the result depends on HS, FTA, PSR and valid proof, not shipment origin alone.

ETA

Estimated Time of Arrival

Lock HS, phytosanitary/PQ, food safety, C/O, VAT, COA/test and labels before arrival.

Why this matters: paddy, brown rice, milled rice and broken rice fall under different tariff branches even when all are sold as “sticky rice”.

Key point: before PO obtain variety/type, paddy/brown/milled/broken state, broken percentage, milling/polishing level, food/seed use, moisture, COA/specification, treatment/fumigation where relevant, packing and C/O draft.

3. DETAILED PRODUCT IDENTIFICATION & CLASSIFICATION

Main scope is food-use glutinous rice in grain form. Brown rice, paddy, seed, broken rice, flour and ready-to-eat products are separated to avoid using 1006.30.30 for every sticky-rice product.

DETAILED PRODUCT CLASSIFICATION TABLE

Product group/cargo scenario	Technical indicators to review	Example	Supporting documents	Possible policy triggers	Documents to reconcile	Application note
Semi-/wholly milled glutinous rice – food	Semi- or wholly milled; polished/glazed or not; still rice grains	White glutinous rice 5 kg/25 kg	Specification, milling process, COA, grain photos, packing	HS 1006.30.30; PQ + food-safety inspection; VAT; C/O; label	Spec/COA, phytosanitary where applicable, FS file, Invoice, C/O	Core branch of this article.
Brown glutinous rice	Husk removed but bran layer remains	Brown glutinous rice	Milling process, grain photos, specification	Review 1006.20.90; PQ + FS; VAT; C/O	Process, COA, PQ/FS, Invoice	Do not use 1006.30.30 merely because the rice variety is glutinous.
Glutinous paddy – not for sowing	Husk remains; imported for milling/food use	Glutinous paddy rice	Grain photos, husk status, intended use, spec	Review 1006.10.90; PQ + FS; C/O/VAT	Phytosanitary, FS, spec, Invoice, C/O	Separate from seed rice 1006.10.10.
Glutinous rice seed	Paddy intended for sowing with variety/lot/seed-quality records	Glutinous rice seed	Seed certificate/records, variety/lot data, intended use	HS 1006.10.10; PQ; seed-law requirements may arise	Seed dossier, phytosanitary, technical records	Circular 14 excludes rice seed from PRA-required propagation materials, but not from PQ itself.
Broken glutinous rice	High broken-grain ratio; commercial character is broken rice	Broken glutinous rice	Broken ratio, grading spec, photos	Review 1006.40.90; PQ + FS; VAT/C/O	Spec, COA, PQ/FS, C/O	Do not use 1006.30.30 if the lot is actually broken rice.
Pure retail glutinous rice	Milled rice packed 1–5 kg, unseasoned and uncooked	Retail glutinous rice	Final artwork, ingredient statement, pack spec	1006.30.30 if the nature fits; PQ/FS; label; self-declaration only where Decree 15 Articles 4–5 actually apply	FS, label, COA, commercial docs	Do not assume every retail grain product automatically requires self-declaration.
Cooked/instant/seasoned glutinous-rice product	Cooked, steamed, puffed, seasoned or compounded into ready food	Instant sticky rice / seasoned sticky rice	Formula, process, preparation status, artwork	May leave Chapter 10 for Chapter 19/21; FS/VAT by final product	Formula, process, test, label, C/O	Do not retain 1006.30.30 after the goods become a preparation.
Pure glutinous-rice flour	Ground into flour; no longer grain; single rice-flour product	Glutinous rice flour	Particle size, grinding process, composition	Review 1102.90.10 – rice flour; reference MFN 15%; FS/VAT/C/O by final HS	Spec, process, COA, FS, C/O	Premixes with additional ingredients require a separate classification review.

Mandatory identification warning: an Invoice saying only “glutinous rice/sticky rice” is insufficient. Evidence should show husk status, bran status, milling level, broken ratio, cooking/processing state and intended use.

4. HS CODE – TAX – C/O

The core code for milled glutinous rice for food is 1006.30.30 with 40% MFN. FTA outcomes vary: ATIGA/AIFTA/VKFTA/AJCEP have a substantiated 0% reference, while EVFTA is 14.5% in 2026; China must be checked under the country-specific ACFTA/RCEP treatment rather than assumed at 0%.

PROPOSED HS – TAX – C/O TABLE

Reference HS code	Suitable description/product group	Classification basis	Application condition	Ordinary import duty	MFN import duty	VAT	C/O/FTA to review	Documents to reconcile
1006.30.30	Semi-/wholly milled glutinous rice	Heading 10.06 has a dedicated glutinous-rice line	Milled rice grains; not cooked/prepared into another product	60%	40%	If only milled/polished and not transformed: basis to review non-taxable VAT at import	ATIGA 0%; AIFTA 0%; VKFTA 0%; AJCEP/VJEPA 0%; EVFTA/UKVFTA 2026 14.5%; China separately	Milling state, spec, COA, PQ/FS, Invoice, C/O
1006.20.90	Brown glutinous rice – other	Heading 10.06, brown rice; no dedicated glutinous line under 1006.20	Husk removed, bran remains; not Hom Mali	60%	40%	If only ordinarily preliminarily processed: basis to review non-taxable VAT at import	Check the exact 1006.20.90 line under the selected FTA	Process, photos, spec, PQ/FS, C/O
1006.10.90	Glutinous paddy – other	Heading 10.06, paddy not for sowing	Husk remains; food/milling use, not seed	60%	40%	If only ordinarily preliminarily processed: basis to review non-taxable VAT at import	Check the exact 1006.10.90 FTA line	Husk status, use, PQ/FS, C/O
1006.10.10	Paddy suitable for sowing	Heading 10.06 – paddy for sowing	Seed use supported by seed records	Check current ordinary tariff	0%	Review based on seed policy and actual cargo	Many FTAs may be 0%; seed-law compliance still applies	Seed records, variety/lot, phytosanitary, technical file
1006.40.90	Broken rice – other	Heading 10.06 – broken rice	Commercial character is broken rice	60%	40%	If only ordinarily preliminarily processed: basis to review non-taxable VAT at import	ATIGA 2026 may be 0%; other FTAs by final HS/origin	Broken ratio, grading spec, PQ/FS, C/O
1102.90.10	Pure glutinous-rice flour	Heading 11.02 – cereal flour; 1102.90.10 is rice flour	Ground to flour; single rice-flour product, not starch/premix	Check ordinary tariff by final HS	15%	Review current VAT treatment by actual product; do not automatically reuse the grain-rice conclusion	FTA by 1102.90.10 and actual origin	Composition, particle size, grinding process, COA, FS, C/O
Chapter 19 / 21 or other	Cooked/seasoned/compound glutinous-rice preparations	No longer grain under Chapter 10 or pure rice flour under 1102.90.10	Cooked, seasoned, compounded or otherwise prepared	Check final HS	Check final HS	VAT by final product	FTA by final HS	Quantitative formula, process, preparation status, test, label, C/O

VAT note: under the current Article 4 regime of Decree 181/2025 as amended by Decrees 359/2025 and 144/2026, milling, dehusking and grain polishing are listed as ordinary preliminary processing. Plain glutinous rice not transformed into another product therefore has a basis for non-taxable VAT at import.

HS principle: lock husk/no husk + bran/no bran + milling level + broken ratio + seed/food use + cooked/processed status.

SPECIAL FTA / ORIGIN REVIEW BY IMPORT ROUTE

Route/origin	FTA/agreement	C/O form or origin proof	Special preferential rate where substantiated	Application conditions	Documents to reconcile	Application note
ASEAN	ATIGA	Form D / e-Form D or qualifying proof	1006.30.30: 0% in 2026	Correct HS, member state, origin rule and valid proof	C/O, Invoice, B/L, milling/grade spec	Do not extend the 1006.30.30 rate to paddy/brown rice without checking the exact line.
China	ACFTA / RCEP	Form E / qualifying RCEP proof	ACFTA shows 0% for 1006.30.30 but CN is listed among countries not entitled to that rate; RCEP-China 2026 reference rate 40%	Correct HS, PSR, eligible country and valid proof	C/O, Invoice, B/L, origin support	Do not read “Form E = 0%” for Chinese-origin 1006.30.30 glutinous rice.
Korea	AKFTA / VKFTA / RCEP	Form AK / Form VK / RCEP proof	VKFTA 2026: 0%; AKFTA has a 0% line but KR is excluded from that rate; RCEP requires its specific schedule notation	Meet PSR/document conditions	Origin proof, Invoice, B/L	Compare VKFTA with other routes based on both rate and evidence.
Japan	AJCEP / VJEPA / CPTPP / RCEP	Agreement-specific origin proof	AJCEP and VJEPA 1 Apr 2026–31 Mar 2027: 0%; CPTPP 2026 reference 0%; RCEP-Japan 40%	Meet PSR and transport/document rules	Origin proof, Invoice, B/L	Choose the favorable agreement that can actually be evidenced.
EU	EVFTA	EUR.1/qualifying proof	1006.30.30 = 14.5% in 2026	Meet origin rule and valid proof	Origin proof, Invoice, transport docs	EVFTA is not yet 0% for this line in 2026.
UK	UKVFTA	EUR.1 (UK)/qualifying proof	1006.30.30 = 14.5% in 2026	Meet origin rule and valid proof	Origin proof, Invoice, B/L	Use UKVFTA, not EVFTA, for UK origin.
India	AIFTA	Form AI / qualifying proof	1006.30.30 = 0% in 2026	Meet PSR and document conditions	C/O, Invoice, B/L	Do not extrapolate to a different HS without checking its schedule.
Australia / New Zealand	AANZFTA / CPTPP / RCEP	Agreement-specific proof	AANZFTA: 1006.30.30 = 0%; CPTPP 2026 reference 0%; RCEP-AU/NZ reference 40%	Meet PSR and transport/document conditions	Origin proof, Invoice, B/L	Compare agreement against actual origin evidence.
Hong Kong	AHKFTA	AHKFTA origin proof	2026 schedule displays * for 1006.30.30; do not convert it to 0% without reading the schedule note	Meet PSR and proof requirements	Origin proof, Invoice, B/L	Sensitive line; read the schedule notation before pricing landed cost.
Cambodia	ATIGA; Vietnam–Cambodia bilateral quota only for listed HS lines	Form D or agreement-specific proof	For 1006.30.30, ATIGA 2026 is 0%. The bilateral 300,000-ton rice quota under Decree 56/2026 + Circular 06/2026 lists 1006.10 and 1006.20, not 1006.30.30	Correct origin and mechanism; quota only for HS listed in Annex II	C/O, Invoice, B/L; quota papers only for eligible quota HS	Do not mix the bilateral quota with milled glutinous rice 1006.30.30.

C/O checklist: proof type; WO/RVC/CTH/CTSH; description; HS; quantity/weight; origin; third-party invoice; direct consignment; authentication; issue date and validity. Rice may also require country-entitlement or quota checks.

5. DOSSIER & SUBMISSION LOGIC

Glutinous-rice records should be managed by shipment + grain state + intended use. Invoice and COA alone are insufficient if the file does not prove paddy, brown, milled or broken status.

Commercial dossier

Invoice, Packing List, B/L/AWB, Contract/PO if any and C/O; product name, milling state, grade, packing and origin must reconcile.

Technical / specialized dossier

Specification, COA, moisture/broken ratio, grain photos, process, phytosanitary/PQ, food-safety file and treatment/fumigation where relevant.

Registration & reconciliation pack

Map SKU/lot ↔ physical state ↔ HS ↔ PQ ↔ FS ↔ VAT ↔ C/O/FTA ↔ label ↔ commercial docs.

Dossier principle: Invoice, Packing List, B/L/AWB, phytosanitary, food-safety file, COA/spec, C/O, label and customs filing must match on product, quantity, weight, lot, origin, milling state and packing.

OPERATIONAL DOSSIER CHECKLIST

Document group	Required documents	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice; Packing List; B/L/AWB; Contract/PO if any; C/O	Customs, valuation, FTA	Importer + supplier + forwarder	Only “glutinous rice”; milling state/grade/pack missing	Standardize description, milling state, packing and origin.
Identification / HS	Specification; COA; grain photos; milling process; broken ratio; moisture; food/seed use	HS, VAT, policy	Manufacturer + importer compliance	Brown/milled/broken rice share one code	Map physical form to HS before booking.
Plant quarantine	Phytosanitary Certificate where required; PQ registration/inspection file and result	Pre/during clearance	Supplier + importer/authorized party	Certificate mismatches product/lot/weight; late filing	Reconcile Invoice–B/L–phytosanitary–packing–lot before ETA.
Import food-safety inspection	Inspection registration/file, product data, exemption/result under applicable method	During clearance	Importer + inspection authority	FS inspection confused with self-declaration; exemption not reviewed	Apply Decree 15 Articles 13 and 16–19 with Circular 01 by shipment.
Retail / label	Artwork, original/supplementary label, storage, dates, origin; self-declaration only where actually in scope	Before circulation	Importer + brand/supplier	Every retail rice pack treated as automatically requiring self-declaration	Review preliminarily processed crop status and Decree-15 scope.
C/O & quota where relevant	Origin proof, PSR support, quota docs where bilateral mechanism is used	Duty preference	Supplier + importer	Wrong FTA or quota confused with ATIGA	Compare rate, proof and route conditions before issuing C/O.

6. LEGAL BASIS – SPECIALIZED POLICY MATRIX

6.1. LEGAL INSTRUMENTS TO REVIEW

Legal group	Instrument	Issuing authority	Effective/application status	Role	Key article/annex	Review note
Plant quarantine	Law on Plant Protection and Quarantine No. 41/2013/QH13	National Assembly	1 Jan 2015	Framework for quarantine of imported plant articles	Import quarantine provisions	Read with Circular 14/2024 and HS specialized lists.
PQ objects / PRA	Circular 14/2024/TT-BNNPTNT	MARD	15 Dec 2024	Identifies PQ objects and pre-import PRA items	Article 1: plant products include seeds; Article 2(1): rice seed is excluded from planting-material PRA list	Rice/paddy remains a PQ object even where PRA is not automatic.
Specialized HS list	Circular 01/2024/TT-BNNPTNT, amended by Circular 18/2024	MARD	Circular 01 20 Mar 2024; Circular 18 13 Jan 2025	Identifies HS subject to PQ/FS before clearance	1006.30.30 glutinous rice: PQ=x, FS=x; 1006.10.10 seed: PQ=x	Core document for mapping grain state to control.
Import food safety	Decree 15/2018/ND-CP	Government	2 Feb 2018; continues in 2026 transition	Inspection exemptions/methods and self-declaration where in scope	Articles 4–5, 13, 16–19	Import FS inspection is not the same as product self-declaration.
2026 food-safety transition	Resolution 15/2026/NQ-CP	Government	6 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026; maintains Decree-15 transition	Articles 1–2	Recheck if replacement instruments take effect after article date.
VAT	Decree 181/2025, amended by Decree 359/2025 and Decree 144/2026	Government	181 1 Jul 2025; 359 1 Jan 2026; 144 20 Jun 2026	Treatment of crop products not transformed into another product / ordinarily preliminarily processed at import	Current Article 4 includes milling, dehusking and grain polishing	Plain milled/polished glutinous rice has a basis for non-taxable VAT at import.
Goods labeling	Decree 43/2017 amended by Decree 111/2021	Government	Amendment from 15 Feb 2022	Imported/supplementary labels	Product name, origin, responsible entity, mandatory information	Review artwork by SKU.
Nutrition labeling	Circular 30/2026/TT-BYT	MOH	10 Jul 2026	Nutrition composition/value labeling for products within scope	Review product-specific scope/exceptions	Do not apply the same label assumption to bulk and retail.
Import duty / FTA / quota	Decree 26/2023; FTA tariff decrees 2022–2027; Decree 56/2026 + Circular 06/2026 for Cambodia bilateral mechanism	Government / MOIT	At filing date; Cambodia mechanism in 2026	MFN/FTA and bilateral quota	1006.30.30 MFN 40%; Cambodia rice quota 2026 300,000 tonnes if used	Do not confuse bilateral quota with ATIGA.

6.2. POLICY MATRIX BY CARGO SCENARIO

Cargo scenario	Instrument to review	Possible policy	Authority (high level)	Trigger condition
Milled glutinous rice 1006.30.30 – food	Circular 01 + Circular 14 + Decree 15	PQ + FS by applicable shipment method; crop-product VAT; label if retail	Agriculture/environment PQ/FS authority + Customs	Milled glutinous rice for food, final HS 1006.30.30.
Brown glutinous rice 1006.20.90	Circular 01 + Circular 14 + Decree 15	PQ + FS; FTA/VAT by final HS	PQ/FS authority + Customs	Dehusked but bran remains.
Glutinous paddy 1006.10.90 – food	Circular 01 + Circular 14 + Decree 15	PQ + FS; ATIGA 2026 5% if eligible	PQ/FS authority + Customs	Husk remains, not for sowing.
Glutinous rice seed 1006.10.10	Circular 01 + Circular 14 + seed rules	PQ; rice seed excluded from Article-2(1) planting-material PRA list; seed documents may arise	PQ + seed authority + Customs	Actual sowing/seed use.
Plain retail glutinous rice	Circular 01 + Decree 15 + label rules	PQ/FS by shipment; labels; self-declaration only if genuinely within Articles 4–5	FS authority + Customs	Retail pack but crop vs processed-food status still requires review.
China route – 1006.30.30	Decree 118/2022 ACFTA + Decree 129/2022 RCEP	ACFTA line is 0% but CN is excluded; RCEP-China 2026 reference is 40%	Customs	Chinese origin + HS 1006.30.30 + qualifying origin proof.
Cambodia route – 1006.30.30	ATIGA + Decree 56/2026 + Circular 06/2026	ATIGA may be 0%; bilateral 300,000-ton quota does not include 1006.30.30 because Annex II lists only 1006.10 and 1006.20	Customs + MOIT at policy level	Cambodian origin; quota only where HS is actually listed.
Glutinous-rice flour / prepared rice product	HS 1102.90.10 or Chapter 19/21 + Decree 15 + VAT + label	Pure glutinous-rice flour reviews 1102.90.10; cooked/compound products must be reclassified; FS/VAT by final product	Customs + food-safety authority	No longer rice grains under 10.06.

Key legal point: Circular 01/2024 marks 1006.30.30 for both PQ and food-safety inspection; Circular 14/2024 treats seeds/grains as plant products subject to PQ. Rice seed is excluded from the Article-2(1) planting-material PRA list, but this does not mean exemption from plant quarantine.

7. TIMING, FEES & COST RISK

There is no single lead time for every glutinous-rice shipment. Timing depends on phytosanitary documentation, food-safety inspection method, document completeness and customs channel. State fees/times are only stated where officially substantiated.

TIMELINE & COST-RISK TABLE

Step	Recommended timing	Required output	Fees/costs to review	Delay risk
Lock rice type – HS – VAT – FTA	Before quotation/PO	Paddy/brown/milled/broken/seed; HS, MFN/FTA, VAT	Classification/advisory cost if outsourced	Wrong HS, unusable C/O, wrong landed cost.
Supplier/PQ documents	Before shipment	Spec/COA, phytosanitary as required, treatment/fumigation, pack/lot data	PQ/treatment cost where incurred	Shipment moves with missing/incorrect phytosanitary.
Food-safety file	Before ETA	Exemption/inspection method and documents identified	Testing/inspection if triggered	Policy reviewed only after arrival; storage risk.
Lock C/O & commercial docs	Before ETA	Invoice–PL–B/L–C/O–phytosanitary–spec reconcile	Document amendment if any	Lost preference or origin/HS query.
Declaration – inspections	When ready	Correct HS filing; PQ/FS and tax completed	Import duty; logistics/physical inspection if triggered	Yellow/red channel, storage, delayed release.
Post-clearance/circulation	Before sale and through SKU life	Label, lot file, specialized results, audit trail, change control	Storage/label/record cost	Weak post-audit evidence.

Separate costs: import duty; VAT where taxable; PQ/testing/food-safety costs; document amendments; port/warehouse/trucking; storage/DEM/DET.

8. PRACTICAL E2E WORKFLOW

STEP 01

Review the product

Lock paddy, brown, milled, broken or seed state; record moisture, broken ratio, milling/polishing and intended use.

STEP 02

Lock HS – tax – C/O

Use 1006.30.30 as core reference for milled glutinous rice; review 40% MFN, VAT and ATIGA/AIFTA/VKFTA/AJCEP/EVFTA/origin route.

STEP 03

Prepare specialized records

Lock phytosanitary/PQ and food-safety file; separate seed or processed-food policy where relevant.

STEP 04

Determine inspection method

Apply Decree 15 Articles 13 and 16–19 for exemption/method; review Circular 14 for PQ/PRA by cargo use.

STEP 05

Lock documents before ETA

Reconcile Invoice–PL–B/L/AWB–C/O–phytosanitary–spec/COA–lot/weight–FS–label.

STEP 06

Declare / handle customs channel

Describe milled/brown/paddy/broken glutinous rice accurately. Green generally system processing; Yellow checks documents; Red checks documents and goods as decided.

STEP 07

Inspection – tax – clearance

Coordinate PQ/FS, origin proof/import duty and any physical inspection or supplementation.

STEP 08

Post-clearance

Complete labels before circulation, retain lot/SKU records and reassess supplier, origin, milling state, grade or use changes.

Pre-ETA milestone: lock milling state + HS + phytosanitary/PQ + FS inspection + VAT + C/O + lot/weight + COA/spec + label.

Main blockers: supplier only says “sticky rice”; Form E requested before checking China treatment; phytosanitary mismatches lot/weight; or brown/broken rice is declared as 1006.30.30.

9. FREQUENTLY ASKED QUESTIONS

1) Which HS applies to milled glutinous rice?

Wholly/semi-milled glutinous rice, whether or not polished/glazed and not processed into another food, should review 1006.30.30.

2) Can brown glutinous rice use 1006.30.30?

Not by default. Dehusked rice retaining bran should review 1006.20.90 where not Hom Mali.

3) Does imported glutinous rice require plant quarantine?

Yes, there is a clear review basis. Circular 01/2024 marks PQ=x for 1006.30.30 and Circular 14 lists seeds/grains as plant products subject to PQ.

4) Is pre-import PRA required?

Food-use glutinous rice is within the plant-quarantine object framework, but it is not automatically a PRA-required category under Article 2 of Circular 14/2024. Rice seed is expressly excluded from the propagation-material categories requiring PRA. This does not mean exemption from plant quarantine.

5) Does glutinous rice require food-safety inspection?

Circular 01/2024 marks FS=x for 1006.30.30. Each shipment should review Decree-15 exemptions and inspection methods.

6) Does retail glutinous rice always require self-declaration?

Do not conclude from retail packing alone. Determine whether it is processed prepacked food under Articles 4–5 or only a preliminarily processed crop product.

7) What VAT applies to imported glutinous rice?

Plain rice only milled/polished and not transformed into another product falls within ordinary preliminary processing, supporting non-taxable VAT at import.

8) Is China-origin Form E automatically 0%?

No. Rice is a sensitive tariff category; check 1006.30.30, country entitlement/exclusion treatment and ACFTA/RCEP conditions at filing.

9) Can ASEAN-origin glutinous rice get 0%?

For 1006.30.30, the 2026 ATIGA schedule shows 0% when origin/proof requirements are met. Paddy/brown rice has different rates.

10) What is special about Cambodia?

For 1006.30.30, ATIGA can be reviewed. The 2026 Vietnam–Cambodia bilateral rice quota is 300,000 tons, but Annex II to Decree 56/2026 lists only 1006.10 and 1006.20, not 1006.30.30.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Specification, COA, grain photos, milling state, moisture, broken ratio, food/seed use and packing.

Shipment file

Invoice, Packing List, B/L/AWB, customs declaration, C/O, lot/weight and delivery records.

Specialized file

Phytosanitary/PQ, FS inspection file/result, treatment/fumigation where relevant and exemption/method records.

Label & circulation

Supplementary label, product name, origin, responsible entity, storage, dates and nutrition where in scope.

Retention & audit

SKU/lot ↔ HS ↔ milling state ↔ phytosanitary ↔ FS ↔ VAT ↔ C/O ↔ label audit trail.

CHECK

Change control

Reassess brown→milled, whole→broken, food→seed, supplier/origin or process changes.

Target output: explain why the shipment is 1006.30.30 or another rice line, which PQ/FS treatment applies, the VAT basis and which FTA/C/O is used.

Clearance is not the endpoint: phytosanitary, FS results, C/O, COA/spec, labels and customs filing should be retained consistently by lot.

11. GIẢI PHÁP TỪ TGIMEX

For glutinous rice, the operational priority is to lock grain state – HS – plant quarantine – food safety – C/O before ETA, especially when sourcing from markets with different FTA outcomes.

Pre-ETA review

Compare 1006.10/1006.20/1006.30/1006.40, MFN/FTA, VAT, Circular 01, Circular 14, Decree 15 and quota rules where relevant.

Compliance dossier control

Reconcile Invoice, PL, B/L/AWB, C/O, phytosanitary, specification, COA, lot/weight, food-safety file and labels.

Operations / logistics coordination

Track PQ/FS, customs, port/warehouse/trucking milestones and retain lot files for post-audit/change control.

Before final documents, obtain product specification + milling state + moisture/broken ratio + COA + phytosanitary draft/requirement + packing/lot list + C/O draft.

View Circular 01/2024 View Circular 14/2024

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