Capítulo 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
Impuestos aplicables en 2026
Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)Aranceles preferenciales especiales (TLC) – 2026
| FTA | Arancel | Base de datos | Prueba de origen | Base jurídica | Estado |
|---|---|---|---|---|---|
| ATIGA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| VKFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Más bajo publicado | Arancel consolidado BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| AIFTA | 5% | Arancel consolidado BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AANZFTA | 0 / 5 (varios tipos) | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Requiere interpretación |
| ACFTA | 0 (-KH)/5 | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Requiere interpretación |
| AHKFTA | 15 / 22 (varios tipos) | Arancel consolidado BT2026 2026 |
AHK | 123/2022/NĐ-CP | Requiere interpretación |
| AJCEP | 0 / 0 (varios tipos) | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Requiere interpretación |
| AKFTA | 0/0(-PH, KR) | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Requiere interpretación |
| CPTPP | 0/2,2; M: 0/4,4 | Arancel consolidado BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Requiere interpretación |
| EVFTA | 0 / 8 (varios tipos) | Arancel consolidado BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Requiere interpretación |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
7,5 / 22 (varios tipos) | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Requiere interpretación |
| RCEP (Anexo B) AU |
7,5 / 22 (varios tipos) | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Requiere interpretación |
| RCEP (Anexo C) CN |
7,5 / 22 (varios tipos) | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Requiere interpretación |
| RCEP (Anexo D) JP |
8,2 / 22 (varios tipos) | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Requiere interpretación |
| RCEP (Anexo E) KR |
7,5 / 22 (varios tipos) | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Requiere interpretación |
| RCEP (Anexo F) NZ |
7,5 / 22 (varios tipos) | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Requiere interpretación |
| UKVFTA | 0 / 8 (varios tipos) | Arancel consolidado BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Requiere interpretación |
| VCFTA | 0 / 16 (varios tipos) | Arancel consolidado BT2026 2026 |
VC | 112/2022/NĐ-CP | Requiere interpretación |
| VJEPA | 0 / 0 (varios tipos) | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Requiere interpretación |
| VN-EAEU | 0 / * (varios tipos) | Arancel consolidado BT2026 2026 |
EAV | 113/2022/NĐ-CP | Requiere interpretación |
| VIFTA | 6 / 12.6 (varios tipos) | Arancel consolidado BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Requiere interpretación |
| VN-CAM | Sin datos | Sin datos | S | 56/2026/NĐ-CP | Sin datos |
| VNCU | Sin datos | Sin datos | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Sin datos |
Que exista un arancel publicado no significa que las mercancías cumplan los requisitos. Se exigen las reglas de origen y una prueba de origen válida.
Ejecutar Smart Tariff Advisory Comparar TLC Calcular impuestos
Historial de aranceles / desgravación por año
De las hojas de las listas de TLC 2022–2027
| FTA | Periodos |
|---|---|
| ACFTA AC · fila 2145 |
2022 - 2027 (một mức cho cả giai đoạn)Sin datos
|
| ATIGA AT · fila 2116 |
20220%
20230%
20240%
20250%
20260%
20270%
Regla específica por producto: RVC40 hoặc CC |
| AJCEP AJ · fila 2148 |
30/12/2022 - 31/3/2023Sin datos
01/4/2023 - 31/3/2024Sin datos
01/4/2024 - 31/3/2025Sin datos
01/4/2025 - 31/3/2026Sin datos
01/4/2026 - 31/3/2027Sin datos
01/4/2027 - 31/3/2028Sin datos
|
| VJEPA VJ · fila 2150 |
30/12/2022 - 31/3/2023Sin datos
01/4/2023 - 31/3/2024Sin datos
01/4/2024 - 31/3/2025Sin datos
01/4/2025 - 31/3/2026Sin datos
01/4/2026 - 31/3/2027Sin datos
01/4/2027 - 31/3/2028Sin datos
|
| AKFTA AK · fila 2152 |
2022 - 2027 (một mức cho cả giai đoạn)Sin datos
|
| AANZFTA AANZ · fila 2120 |
2022 - 2027 (một mức cho cả giai đoạn)Sin datos
|
| AIFTA AI · fila 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 · fila 2116 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · fila 2159 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| VN-EAEU EAV · fila 2156 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| AHKFTA AKH · fila 2164 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| EVFTA EV-NK · fila 2125 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| UKVFTA UKV · fila 2127 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| CPTPP CPTPP · fila 2127 |
(I) → 2021*Sin datos
(II) → 2022*Sin datos
(III) → 2023*Sin datos
(IV) → 2024*Sin datos
(V) → 2025*Sin datos
(VI) → 2026*Sin datos
(VII) → 2027*Sin datos
|
| RCEP A RCEPT-A · fila 2150 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| RCEP B B · fila 2150 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| RCEP C C · fila 2150 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| RCEP D D · fila 2150 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| RCEP E E · fila 2153 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| RCEP F F · fila 2150 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| VIFTA VI · fila 2003 |
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
Columna auxiliar J: 8 |
* Los periodos del CPTPP (I)–(VII) se asocian a años comparándolos con el BT2026 (datos DERIVADOS – verificar).
Asesoría y advertencias
Evaluación general (no se considera el origen). Ejecute Smart Tariff Advisory para una evaluación específica del origen.
YELLOW – REVIEW REQUIRED DOC-003 Quarantine
- Descripción
- Item policy (source, Vietnamese): Động vật, sản phẩm động vật trên cạn phải kiểm dịch (01/2024/TT-BNNPTNT M1)
- Referencia jurídica
- 01/2024/TT-BNNPTNT
- Acción recomendada
- Register for animal/plant quarantine as required.
- Estado de verificación
- Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Descripción
- Subheading 1601.00 has 2 lines; 1601.00.90 is distinguished from its siblings by: Other.
- Datos relacionados
- 1601.00.10 In airtight containers for retail sale
- Referencia jurídica
- 31/2022/TT-BTC
- Acción recomendada
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Descripción
- The VAT column shows "8/10".
- Referencia jurídica
- 181/2025/NĐ-CP
- Acción recomendada
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Estado de verificación
- No verificado – requiere comprobación
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Descripción
- The source file records no trade remedy for 1601.00.90. This does NOT mean there is no risk.
- Acción recomendada
- Check the MOIT Trade Remedies Authority database.
- Estado de verificación
- No verificado – requiere comprobación
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Descripción
- The MFN rate 15% for 1601.00.90 was checked against BT2026 (cell BT2026!N2146), basis 26/2023/NĐ-CP.
- Referencia jurídica
- 26/2023/NĐ-CP
- Acción recomendada
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Estado de verificación
- Cotejado con el archivo arancelario de origen
Notas de capítulo
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.
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