SECTION I · Chapter 01
Live animals
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (6)
Note
1. This Chapter covers all live animals except:
(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;
(b) Cultures of micro-organisms and other products of heading 30.02; and
(c) Animals of heading 95.08.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 0101 | Live horses, asses, mules and hinnies | ||||
| - Horses: | |||||
| 0101.21.00 | - - Pure-bred breeding animals | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0101.29.00 | - - Other | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0101.30 | - Asses: | ||||
| 0101.30.10 | - - Pure-bred breeding animals | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0101.30.90 | - - Other | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0101.90.00 | - Other | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0102 | Live bovine animals | ||||
| - Cattle: | |||||
| 0102.21.00 | - - Pure-bred breeding animals | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0102.29 | - - Other: | ||||
| - - - Male cattle: | |||||
| 0102.29.11 | - - - - Oxen | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0102.29.19 | - - - - Other | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0102.29.90 | - - - Other | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| - Buffalo: | |||||
| 0102.31.00 | - - Pure-bred breeding animals | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0102.39.00 | - - Other | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0102.90 | - Other: | ||||
| 0102.90.10 | - - Pure-bred breeding animals | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0102.90.90 | - - Other | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0103 | Live swine | ||||
| 0103.10.00 | - Pure-bred breeding animals | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| - Other: | |||||
| 0103.91.00 | - - Weighing less than 50 kg | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0103.92.00 | - - Weighing 50 kg or more | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0104 | Live sheep and goats | ||||
| 0104.10 | - Sheep: | ||||
| 0104.10.10 | - - Pure-bred breeding animals | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0104.10.90 | - - Other | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0104.20 | - Goats: | ||||
| 0104.20.10 | - - Pure-bred breeding animals | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0104.20.90 | - - Other | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls | ||||
| - Weighing not more than 185 g: | |||||
| 0105.11 | - - Fowls of the species Gallus domesticus: | ||||
| 0105.11.10 | - - - Breeding fowls | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0105.11.90 | - - - Other | kg/unit | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0105.12 | - - Turkeys: | ||||
| 0105.12.10 | - - - Breeding turkeys | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0105.12.90 | - - - Other | kg/unit | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0105.13 | - - Ducks: | ||||
| 0105.13.10 | - - - Breeding ducklings | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0105.13.90 | - - - Other | kg/unit | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0105.14 | - - Geese: | ||||
| 0105.14.10 | - - - Breeding goslings | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0105.14.90 | - - - Other | kg/unit | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0105.15 | - - Guinea fowls: | ||||
| 0105.15.10 | - - - Breeding guinea fowls | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0105.15.90 | - - - Other | kg/unit | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| - Other: | |||||
| 0105.94 | - - Fowls of the species Gallus domesticus: | ||||
| 0105.94.10 | - - - Breeding fowls, other than fighting cocks | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| - - - Fighting cocks: | |||||
| 0105.94.41 | - - - - Weighing not more than 2 kg | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0105.94.49 | - - - - Other | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| - - - Other: | |||||
| 0105.94.91 | - - - - Weighing not more than 2 kg | kg/unit | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0105.94.99 | - - - - Other | kg/unit | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0105.99 | - - Other: | ||||
| 0105.99.10 | - - - Breeding ducks | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0105.99.20 | - - - Other ducks | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0105.99.30 | - - - Breeding geese, turkeys and guinea fowls | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0105.99.40 | - - - Other geese, turkeys and guinea fowls | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0106 | Other live animals | ||||
| - Mammals: | |||||
| 0106.11.00 | - - Primates | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0106.12 | - - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia): | ||||
| 0106.12.10 | - - - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia) | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0106.12.20 | - - - Seals, sea lions and walruses (mammals of the suborder Pinnipedia) | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0106.13.00 | - - Camels and other camelids (Camelidae) | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0106.14.00 | - - Rabbits and hares | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0106.19.00 | - - Other | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0106.20.00 | - Reptiles (including snakes and turtles) | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| - Birds: | |||||
| 0106.31.00 | - - Birds of prey | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0106.32.00 | - - Psittaciformes (including parrots, parakeets, macaws and cockatoos) | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0106.33.00 | - - Ostriches; emus (Dromaius novaehollandiae) | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0106.39.00 | - - Other | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| - Insects: | |||||
| 0106.41.00 | - - Bees | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0106.49.00 | - - Other | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0106.90.00 | - Other | kg/unit | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |