Chapter 16 · Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
1604.15.10
In airtight containers for retail sale
- 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
- - Fish, whole or in pieces, but not minced:
- 1604.15 - - Mackerel:
- - - - In airtight containers for retail sale
Cá đã được chế biến hoặc bảo quản; trứng cá tầm muối và sản phẩm thay thế trứng cá tầm muối chế biến từ trứng cá / - Cá, nguyên con hoặc dạng miếng, nhưng chưa cắt nhỏ: / - - Từ cá nục hoa: / - - - Đóng bao bì kín khí để bán lẻ
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 |
|---|---|---|---|---|---|
| ACFTA | 0% (except MM) Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/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% 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 |
| CPTPP | 0% Lowest published | Consolidated BT2026 (VI) |
CPTPP | 115/2022/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 |
| EVFTA | 3.7% | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 3.7% | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| AANZFTA | 5% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| AIFTA | 5% | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| VCFTA | 17% | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
20% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex B) AU |
20% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex F) NZ |
20% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex C) CN |
22.5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 21% | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| RCEP (Annex D) JP |
30% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex E) KR |
30% | 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 (*) |
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 2217 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: MM |
| ATIGA AT · row 2182 |
20220%
20230%
20240%
20250%
20260%
20270%
Product-specific rule: RVC40 hoặc CC |
| AJCEP AJ · row 2220 |
30/12/2022 - 31/3/20233%
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 2222 |
30/12/2022 - 31/3/20235%
01/4/2023 - 31/3/20242.5%
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 2224 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0 |
| AANZFTA AANZ · row 2188 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Rate column F (hidden): 5 |
| AIFTA AI · row 2184 |
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 2182 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · row 2231 |
202233%
202333%
202417%
202517%
202617%
202717%
|
| VN-EAEU EAV · row 2224 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| AHKFTA AKH · row 2236 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| EVFTA EV-NK · row 2197 |
202218.7%
202315%
202411.2%
20257.5%
20263.7%
20270%
Change flag (helper): X |
| UKVFTA UKV · row 2199 |
202218.7%
202315%
202411.2%
20257.5%
20263.7%
20270%
Change flag (helper): X |
| CPTPP CPTPP · row 2201 |
(I) → 2021*15%
(II) → 2022*11.2%
(III) → 2023*7.5%
(IV) → 2024*3.7%
(V) → 2025*0%
(VI) → 2026*0%
(VII) → 2027*0%
|
| RCEP A RCEPT-A · row 2222 |
202228%
202326%
202424%
202522%
202620%
202718%
|
| RCEP B B · row 2222 |
202228%
202326%
202424%
202522%
202620%
202718%
|
| RCEP C C · row 2222 |
202228.5%
202327%
202425.5%
202524%
202622.5%
202721%
|
| RCEP D D · row 2222 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| RCEP E E · row 2225 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| RCEP F F · row 2222 |
202228%
202326%
202424%
202522%
202620%
202718%
|
| VIFTA VI · row 2072 |
202427%
202524%
202621%
202718%
Helper column J: 8 |
* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).
Export duties
| Description | Rate | row |
|---|---|---|
| - - - Đóng bao bì kín khí để bán lẻ | 0% | XK!713 |
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 thủy sản phải kiểm dịch (01/2024/TT-BNNPTNT M5)
- 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-013 FTA rate not lower than MFN
- Description
- RCEP (Annex D) 30%, RCEP (Annex E) 30%: the preferential rate is equal to or higher than the MFN rate (30%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 30%
- 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 1604.15 has 2 lines; 1604.15.10 is distinguished from its siblings by: In airtight containers for retail sale.
- Related data
- 1604.15.90 Other
- 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 1604.15.10. 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 30% for 1604.15.10 was checked against BT2026 (cell BT2026!N2209), 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