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 code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 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) |