Chapter 16 · Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
1601.00.90
Other
- 1601 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products
- - Other
Xúc xích và các sản phẩm tương tự làm từ thịt, từ phụ phẩm dạng thịt sau giết mổ, tiết hoặc côn trùng; các chế phẩm thực phẩm từ các sản phẩm đó / - Loại khác
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)Special preferential (FTA) rates – 2026
| FTA | Rate | Data basis | Proof of origin | Legal basis | Status |
|---|---|---|---|---|---|
| ATIGA | 0% Lowest published | Consolidated BT2026 2026 |
D | 126/2022/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 |
| AIFTA | 5% | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AANZFTA | 0 / 5 (several rates) | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Needs interpretation |
| ACFTA | 0 (-KH)/5 | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Needs interpretation |
| AHKFTA | 15 / 22 (several rates) | Consolidated BT2026 2026 |
AHK | 123/2022/NĐ-CP | Needs interpretation |
| AJCEP | 0 / 0 (several rates) | Consolidated BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Needs interpretation |
| AKFTA | 0/0(-PH, KR) | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Needs interpretation |
| CPTPP | 0/2,2; M: 0/4,4 | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Needs interpretation |
| EVFTA | 0 / 8 (several rates) | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Needs interpretation |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
7,5 / 22 (several rates) | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Needs interpretation |
| RCEP (Annex B) AU |
7,5 / 22 (several rates) | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Needs interpretation |
| RCEP (Annex C) CN |
7,5 / 22 (several rates) | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Needs interpretation |
| RCEP (Annex D) JP |
8,2 / 22 (several rates) | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Needs interpretation |
| RCEP (Annex E) KR |
7,5 / 22 (several rates) | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Needs interpretation |
| RCEP (Annex F) NZ |
7,5 / 22 (several rates) | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Needs interpretation |
| UKVFTA | 0 / 8 (several rates) | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Needs interpretation |
| VCFTA | 0 / 16 (several rates) | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Needs interpretation |
| VJEPA | 0 / 0 (several rates) | Consolidated BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Needs interpretation |
| VN-EAEU | 0 / * (several rates) | Consolidated BT2026 2026 |
EAV | 113/2022/NĐ-CP | Needs interpretation |
| VIFTA | 6 / 12.6 (several rates) | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Needs interpretation |
| 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 |
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 2145 |
2022 - 2027 (một mức cho cả giai đoạn)No data
|
| ATIGA AT · row 2116 |
20220%
20230%
20240%
20250%
20260%
20270%
Product-specific rule: RVC40 hoặc CC |
| AJCEP AJ · row 2148 |
30/12/2022 - 31/3/2023No data
01/4/2023 - 31/3/2024No data
01/4/2024 - 31/3/2025No data
01/4/2025 - 31/3/2026No data
01/4/2026 - 31/3/2027No data
01/4/2027 - 31/3/2028No data
|
| VJEPA VJ · row 2150 |
30/12/2022 - 31/3/2023No data
01/4/2023 - 31/3/2024No data
01/4/2024 - 31/3/2025No data
01/4/2025 - 31/3/2026No data
01/4/2026 - 31/3/2027No data
01/4/2027 - 31/3/2028No data
|
| AKFTA AK · row 2152 |
2022 - 2027 (một mức cho cả giai đoạn)No data
|
| AANZFTA AANZ · row 2120 |
2022 - 2027 (một mức cho cả giai đoạn)No data
|
| AIFTA AI · row 2118 |
30/12/20225%
31/12/2022 - 30/12/20235%
31/12/2023 - 30/12/20245%
31/12/2024 - 31/12/20255%
01/01/2026 - 31/12/20265%
01/01/2027 - 31/12/20275%
|
| VKFTA VK · row 2116 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · row 2159 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| VN-EAEU EAV · row 2156 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| AHKFTA AKH · row 2164 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| EVFTA EV-NK · row 2125 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| UKVFTA UKV · row 2127 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| CPTPP CPTPP · row 2127 |
(I) → 2021*No data
(II) → 2022*No data
(III) → 2023*No data
(IV) → 2024*No data
(V) → 2025*No data
(VI) → 2026*No data
(VII) → 2027*No data
|
| RCEP A RCEPT-A · row 2150 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| RCEP B B · row 2150 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| RCEP C C · row 2150 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| RCEP D D · row 2150 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| RCEP E E · row 2153 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| RCEP F F · row 2150 |
2022No data
2023No data
2024No data
2025No data
2026No data
2027No data
|
| VIFTA VI · row 2003 |
2024No data
2025No data
2026No data
2027No data
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 HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 1601.00 has 2 lines; 1601.00.90 is distinguished from its siblings by: Other.
- Related data
- 1601.00.10 In airtight containers for retail sale
- 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 TAX-001 Several VAT rates
- Description
- The VAT column shows "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 1601.00.90. 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 1601.00.90 was checked against BT2026 (cell BT2026!N2146), basis 26/2023/NĐ-CP.
- Legal reference
- 26/2023/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
Notes
1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 05.04.
2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 21.03 or 21.04.
Subheading Notes
1. For the purposes of subheading 1602.10, the expression “homogenised preparations” means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. This subheading takes precedence over all other subheadings of heading 16.02.
2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022