SECTION IV · Chapter 16

Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE

Chapter notes (7)

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

HS codeDescriptionUnitOrdinary import dutyMFNVAT
1601 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products
1601.00.10 - In airtight containers for retail sale kg 22.5% 15% 8 / 10 (several rates)
1601.00.90 - Other kg 22.5% 15% 8 / 10 (several rates)
1602 Other prepared or preserved meat, meat offal, blood or insects
1602.10 - Homogenised preparations:
1602.10.10 - - Containing pork, in airtight containers for retail sale kg 22.5% 15% 8 / 10 (several rates)
1602.10.90 - - Other kg 22.5% 15% 8 / 10 (several rates)
1602.20.00 - Of liver of any animal kg 45% 30% 8 / 10 (several rates)
- Of poultry of heading 01.05:
1602.31 - - Of turkeys:
1602.31.10 - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (several rates)
- - - Other:
1602.31.91 - - - - Of mechanically deboned or separated meat kg 33% 22% 8 / 10 (several rates)
1602.31.99 - - - - Other kg 33% 22% 8 / 10 (several rates)
1602.32 - - Of fowls of the species Gallus domesticus:
1602.32.10 - - - Chicken curry, in airtight containers for retail sale kg 60% 40% 8 / 10 (several rates)
1602.32.90 - - - Other kg 33% 22% 8 / 10 (several rates)
1602.39.00 - - Other kg 33% 22% 8 / 10 (several rates)
- Of swine:
1602.41 - - Hams and cuts thereof:
1602.41.10 - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (several rates)
1602.41.90 - - - Other kg 33% 22% 8 / 10 (several rates)
1602.42 - - Shoulders and cuts thereof:
1602.42.10 - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (several rates)
1602.42.90 - - - Other kg 33% 22% 8 / 10 (several rates)
1602.49 - - Other, including mixtures:
- - - Luncheon meat:
1602.49.11 - - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (several rates)
1602.49.19 - - - - Other kg 33% 22% 8 / 10 (several rates)
- - - Other:
1602.49.91 - - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (several rates)
1602.49.99 - - - - Other kg 33% 22% 8 / 10 (several rates)
1602.50 - Of bovine animals:
1602.50.10 - - In airtight containers for retail sale kg 52.5% 35% 8 / 10 (several rates)
1602.50.90 - - Other kg 52.5% 35% 8 / 10 (several rates)
1602.90 - Other, including preparations of blood of any animal:
1602.90.10 - - Mutton curry, in airtight containers for retail sale kg 52.5% 35% 8 / 10 (several rates)
1602.90.20 - - Preparations of blood kg 52.5% 35% 8 / 10 (several rates)
1602.90.90 - - Other kg 52.5% 35% 8 / 10 (several rates)
1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
1603.00.10 - Of meat kg 45% 30% 8 / 10 (several rates)
1603.00.90 - Other kg 45% 30% 8 / 10 (several rates)
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
- Fish, whole or in pieces, but not minced:
1604.11 - - Salmon:
1604.11.10 - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (several rates)
1604.11.90 - - - Other kg 45% 30% 8 / 10 (several rates)
1604.12 - - Herrings:
1604.12.10 - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (several rates)
1604.12.90 - - - Other kg 45% 30% 8 / 10 (several rates)
1604.13 - - Sardines, sardinella and brisling or sprats:
- - - Sardines:
1604.13.11 - - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (several rates)
1604.13.19 - - - - Other kg 45% 30% 8 / 10 (several rates)
- - - Other:
1604.13.91 - - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (several rates)
1604.13.99 - - - - Other kg 45% 30% 8 / 10 (several rates)
1604.14 - - Tunas, skipjack tuna and bonito (Sarda spp.):
- - - In airtight containers for retail sale:
1604.14.11 - - - - Tunas kg 45% 30% 8 / 10 (several rates)
1604.14.19 - - - - Other kg 45% 30% 8 / 10 (several rates)
- - - Other:
1604.14.91 - - - - Pre-cooked tunas kg 45% 30% 8 / 10 (several rates)
1604.14.99 - - - - Other kg 45% 30% 8 / 10 (several rates)
1604.15 - - Mackerel:
1604.15.10 - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (several rates)
1604.15.90 - - - Other kg 45% 30% 8 / 10 (several rates)
1604.16 - - Anchovies:
1604.16.10 - - - In airtight containers for retail sale kg 52.5% 35% 8 / 10 (several rates)
1604.16.90 - - - Other kg 52.5% 35% 8 / 10 (several rates)
1604.17 - - Eels:
1604.17.10 - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (several rates)
1604.17.90 - - - Other kg 45% 30% 8 / 10 (several rates)
1604.18 - - Shark fins:
1604.18.10 - - - Ready for immediate consumption kg 30% 20% 8 / 10 (several rates)
- - - Other:
1604.18.91 - - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (several rates)
1604.18.99 - - - - Other kg 45% 30% 8 / 10 (several rates)
1604.19 - - Other:
1604.19.20 - - - Horse mackerel, in airtight containers for retail sale kg 45% 30% 8 / 10 (several rates)
1604.19.30 - - - Other, in airtight containers for retail sale kg 45% 30% 8 / 10 (several rates)
1604.19.90 - - - Other kg 45% 30% 8 / 10 (several rates)
1604.20 - Other prepared or preserved fish:
1604.20.20 - - Fish sausages kg 45% 30% 8 / 10 (several rates)
1604.20.30 - - Fish ball kg 45% 30% 8 / 10 (several rates)
1604.20.40 - - Fish paste kg 45% 30% 8 / 10 (several rates)
- - Other:
1604.20.91 - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (several rates)
1604.20.99 - - - Other kg 45% 30% 8 / 10 (several rates)
- Caviar and caviar substitutes:
1604.31.00 - - Caviar kg 52.5% 35% 8 / 10 (several rates)
1604.32.00 - - Caviar substitutes kg 52.5% 35% 8 / 10 (several rates)
1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
1605.10 - Crab:
- - In airtight containers for retail sale:
1605.10.11 - - - Swimming crabs (crabs of the family Portunidae) kg 52.5% 35% 8 / 10 (several rates)
1605.10.12 - - - King crabs (crabs of the family Lithodidae) kg 52.5% 35% 8 / 10 (several rates)
1605.10.13 - - - Snow crabs (crabs of the family Oregoniidae) kg 52.5% 35% 8 / 10 (several rates)
1605.10.14 - - - Other kg 52.5% 35% 8 / 10 (several rates)
1605.10.90 - - Other kg 52.5% 35% 8 / 10 (several rates)
- Shrimps and prawns:
1605.21.00 - - Not in airtight container kg 45% 30% 8 / 10 (several rates)
1605.29 - - Other:
1605.29.20 - - - Shrimp ball kg 45% 30% 8 / 10 (several rates)
1605.29.30 - - - Breaded shrimp kg 45% 30% 8 / 10 (several rates)
1605.29.90 - - - Other kg 45% 30% 8 / 10 (several rates)
1605.30.00 - Lobster kg 52.5% 35% 8 / 10 (several rates)
1605.40.00 - Other crustaceans kg 52.5% 35% 8 / 10 (several rates)
- Molluscs:
1605.51.00 - - Oysters kg 37.5% 25% 8 / 10 (several rates)
1605.52.00 - - Scallops, including queen scallops kg 37.5% 25% 8 / 10 (several rates)
1605.53.00 - - Mussels kg 37.5% 25% 8 / 10 (several rates)
1605.54 - - Cuttle fish and squid:
1605.54.10 - - - In airtight containers for retail sale kg 37.5% 25% 8 / 10 (several rates)
1605.54.90 - - - Other kg 37.5% 25% 8 / 10 (several rates)
1605.55.00 - - Octopus kg 37.5% 25% 8 / 10 (several rates)
1605.56.00 - - Clams, cockles and arkshells kg 37.5% 25% 8 / 10 (several rates)
1605.57 - - Abalone:
1605.57.10 - - - In airtight containers for retail sale kg 37.5% 25% 8 / 10 (several rates)
1605.57.90 - - - Other kg 37.5% 25% 8 / 10 (several rates)
1605.58.00 - - Snails, other than sea snails kg 37.5% 25% 8 / 10 (several rates)
1605.59.00 - - Other kg 37.5% 25% 8 / 10 (several rates)
- Other aquatic invertebrates:
1605.61.00 - - Sea cucumbers kg 37.5% 25% 8 / 10 (several rates)
1605.62.00 - - Sea urchins kg 37.5% 25% 8 / 10 (several rates)
1605.63.00 - - Jellyfish kg 37.5% 25% 8 / 10 (several rates)
1605.69.00 - - Other kg 37.5% 25% 8 / 10 (several rates)