Chapter 02 · Meat and edible meat offal
0207.54.00
Other, fresh or chilled
- 0207 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen
- - Of geese:
- - - Other, fresh or chilled
Thịt và phụ phẩm ăn được sau giết mổ, của gia cầm thuộc nhóm 01.05, tươi, ướp lạnh hoặc đông lạnh / - Của ngỗng: / - - Loại khác, tươi hoặc ướp lạnh
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty
22.5%
15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN)
15%
73/2025/NĐ-CP · 31 Mar 2025
VAT
* / 5 / 8 / 10 (several rates)
181/2025/NĐ-CP · 1 Jul 2025
Excise tax
No data
Environmental tax
No data
Export duty
No data
Special preferential (FTA) rates – 2026
| FTA | Rate | Data basis | Proof of origin | Legal basis | Status |
|---|---|---|---|---|---|
| ACFTA | 0% Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AHKFTA | 0% Lowest published | Consolidated BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| AIFTA | 0% Lowest published | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AJCEP | 0% Lowest published | Consolidated BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 0% (except LA, PH, KR) Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Lowest published | Consolidated BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| VJEPA | 0% Lowest published | Consolidated BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| VKFTA | 0% Lowest published | Consolidated BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Lowest published | Consolidated BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| CPTPP | 4.6% · M: 5.7% | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| AANZFTA | 5% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| EVFTA | 5.4% | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 5.4% | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
10% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex B) AU |
10% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex F) NZ |
10% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex C) CN |
11.3% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex D) JP |
15% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex E) KR |
15% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 15% | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| VN-CAM | No data | No data | S | 56/2026/NĐ-CP | No data |
| VNCU | No data | No data | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | No data |
| VCFTA | * not eligible | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Not eligible (*) |
| VN-EAEU | * not eligible | Consolidated BT2026 2026 |
EAV | 113/2022/NĐ-CP | Not eligible (*) |
A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.
Rate history / phase-down by year
From the 2022–2027 FTA schedule worksheets
| FTA | Periods |
|---|---|
| ACFTA AC · row 184 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · row 185 |
20220%
20230%
20240%
20250%
20260%
20270%
Product-specific rule: RVC40 hoặc CC |
| AJCEP AJ · row 187 |
30/12/2022 - 31/3/20230%
01/4/2023 - 31/3/20240%
01/4/2024 - 31/3/20250%
01/4/2025 - 31/3/20260%
01/4/2026 - 31/3/20270%
01/4/2027 - 31/3/20280%
|
| VJEPA VJ · row 185 |
30/12/2022 - 31/3/20230%
01/4/2023 - 31/3/20240%
01/4/2024 - 31/3/20250%
01/4/2025 - 31/3/20260%
01/4/2026 - 31/3/20270%
01/4/2027 - 31/3/20280%
|
| AKFTA AK · row 185 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: LA, PH, KR Rate with exclusions: 0(-LA, PH, KR) |
| AANZFTA AANZ · row 184 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Rate column F (hidden): 5 |
| AIFTA AI · row 187 |
30/12/20220%
31/12/2022 - 30/12/20230%
31/12/2023 - 30/12/20240%
31/12/2024 - 31/12/20250%
01/01/2026 - 31/12/20260%
01/01/2027 - 31/12/20270%
|
| VKFTA VK · row 185 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · row 186 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| VN-EAEU EAV · row 187 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| AHKFTA AKH · row 186 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · row 184 |
202210.9%
20239.5%
20248.1%
20256.8%
20265.4%
20274%
Change flag (helper): X |
| UKVFTA UKV · row 186 |
202210.9%
20239.5%
20248.1%
20256.8%
20265.4%
20274%
Change flag (helper): X |
| CPTPP CPTPP · row 186 |
(I) → 2021*10.3%
(II) → 2022*9.2%
(III) → 2023*8%
(IV) → 2024*6.9%
(V) → 2025*5.7%
(VI) → 2026*4.6%
(VII) → 2027*3.4%
|
| RCEP A RCEPT-A · row 185 |
202214%
202313%
202412%
202511%
202610%
20279%
|
| RCEP B B · row 185 |
202214%
202313%
202412%
202511%
202610%
20279%
|
| RCEP C C · row 185 |
202214.3%
202313.5%
202412.8%
202512%
202611.3%
202710.5%
|
| RCEP D D · row 185 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| RCEP E E · row 185 |
202215%
202315%
202415%
202515%
202615%
202715%
|
| RCEP F F · row 185 |
202214%
202313%
202412%
202511%
202610%
20279%
|
| VIFTA VI · row 172 |
202415%
202515%
202615%
202715%
Helper column J: 8 |
* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).
Advisory & warnings
General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.
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
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- Description
- The CPTPP cell "4,6; M: 5,7" has a general 4.6% and an "M:" 5.7% rate (commonly read as the Mexico schedule – verify).
- Legal reference
- 115/2022/NĐ-CP
- Recommended action
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Description
- CPTPP: consolidated BT2026 shows "4,6; M: 5,7", the FTA schedule for period (VI) shows "4,6".
- Legal reference
- 115/2022/NĐ-CP
- Recommended action
- Check the original Decree and amendments to determine the correct rate.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Description
- RCEP (Annex D) 15%, RCEP (Annex E) 15%, VIFTA 15%: the preferential rate is equal to or higher than the MFN rate (15%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 15%
- Recommended action
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Description
- The VAT column shows "*/5/8/10".
- 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
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Description
- The source file records no trade remedy for 0207.54.00. This does NOT mean there is no risk.
- Recommended action
- Check the MOIT Trade Remedies Authority database.
- Verification status
- Not verified – check required
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate 15% for 0207.54.00 was checked against BT2026 (cell BT2026!N188), basis 73/2025/NĐ-CP.
- Legal reference
- 73/2025/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
Chapter notes
Note
1. This Chapter does not cover:
(a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;
(b) Edible, non-living insects (heading 04.10);
(c) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or
(d) Animal fat, other than products of heading 02.09 (Chapter 15).
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022