Chapter 02 · Meat and edible meat offal
0207.60.10
Not cut in pieces, fresh or chilled
- 0207 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen
- 0207.60 - Of guinea fowls:
- - - Not cut in pieces, 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 gà lôi: / - - Chưa chặt mảnh, tươi hoặc ướp lạnh
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty
60%
15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN)
40%
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 |
| 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 KH, 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 |
| VCFTA | 0% Lowest published | Consolidated BT2026 2026 |
VC | 112/2022/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 |
| AANZFTA | 4% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| CPTPP | 7.2% · M: 10.9% | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 14.5% | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 14.5% | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
26.7% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex B) AU |
26.7% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex F) NZ |
26.7% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex C) CN |
30% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex D) JP |
40% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex E) KR |
40% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/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 |
| AHKFTA | * not eligible | Consolidated BT2026 2026 |
AHK | 123/2022/NĐ-CP | Not eligible (*) |
| VN-EAEU | * not eligible | Consolidated BT2026 2026 |
EAV | 113/2022/NĐ-CP | Not eligible (*) |
| VIFTA | * not eligible | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/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 189 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · row 190 |
20220%
20230%
20240%
20250%
20260%
20270%
Product-specific rule: RVC40 hoặc CC |
| AJCEP AJ · row 192 |
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 190 |
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 190 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: KH, KR Rate with exclusions: 0(-KH, KR) |
| AANZFTA AANZ · row 189 |
2022 - 2027 (một mức cho cả giai đoạn)4%
Rate column F (hidden): 4 |
| AIFTA AI · row 192 |
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 190 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · row 191 |
20223%
20231%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · row 192 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| AHKFTA AKH · row 191 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| EVFTA EV-NK · row 189 |
202229%
202325.4%
202421.8%
202518.1%
202614.5%
202710.9%
Change flag (helper): X |
| UKVFTA UKV · row 191 |
202229%
202325.4%
202421.8%
202518.1%
202614.5%
202710.9%
Change flag (helper): X |
| CPTPP CPTPP · row 191 |
(I) → 2021*25.4%
(II) → 2022*21.8%
(III) → 2023*18.1%
(IV) → 2024*14.5%
(V) → 2025*10.9%
(VI) → 2026*7.2%
(VII) → 2027*3.6%
|
| RCEP A RCEPT-A · row 190 |
202237.3%
202334.7%
202432%
202529.3%
202626.7%
202724%
|
| RCEP B B · row 190 |
202237.3%
202334.7%
202432%
202529.3%
202626.7%
202724%
|
| RCEP C C · row 190 |
202238%
202336%
202434%
202532%
202630%
202728%
|
| RCEP D D · row 190 |
202240%
202340%
202440%
202540%
202640%
202740%
|
| RCEP E E · row 190 |
202240%
202340%
202440%
202540%
202640%
202740%
|
| RCEP F F · row 190 |
202237.3%
202334.7%
202432%
202529.3%
202626.7%
202724%
|
| VIFTA VI · row 177 |
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
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 "7,2; M: 10,9" has a general 7.2% and an "M:" 10.9% 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 "7,2; M: 10,9", the FTA schedule for period (VI) shows "7,2".
- 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) 40%, RCEP (Annex E) 40%: the preferential rate is equal to or higher than the MFN rate (40%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 40%
- 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 HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 0207.60 has 4 lines; 0207.60.10 is distinguished from its siblings by: Not cut in pieces, fresh or chilled.
- Related data
- 0207.60.20 Not cut in pieces, frozen; 0207.60.30 Cuts and offal, fresh or chilled; 0207.60.40 Cuts and offal, frozen
- 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
- 0207.60.10 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: 0207.60.10
- 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
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 0207.60.10. 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 40% for 0207.60.10 was checked against BT2026 (cell BT2026!N193), 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