SECTION IV · Capítulo 19
Preparations of cereals, flour, starch or milk; pastrycooks' products
Nomenclatura y aranceles de 2026 del arancel consolidado BT2026. FUENTE
Notas de capítulo (14)
Notes
1. This Chapter does not cover:
(a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or
(c) Medicaments or other products of Chapter 30.
2. For the purposes of heading 19.01:
(a) The term “groats” means cereal groats of Chapter 11;
(b) The terms “flour” and “meal” mean:
(1) Cereal flour and meal of Chapter 11, and
(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).
3. Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).
4. For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.
(1) Tham khảo TCVN 4995:2016
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| Código SA | Descripción | Unidad | Derecho de importación ordinario | MFN | VAT |
|---|---|---|---|---|---|
| 1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included | ||||
| 1901.10 | - Preparations suitable for infants or young children, put up for retail sale: | ||||
| 1901.10.10 | - - Of malt extract | kg | 15% | 10% | 8 / 10 (varios tipos) |
| 1901.10.20 | - - Of goods of headings 04.01 to 04.04 | kg | 10,5% | 7% | 8 / 10 (varios tipos) |
| 1901.10.30 | - - Of soya-bean powder | kg | 27% | 18% | 8 / 10 (varios tipos) |
| - - Other: | |||||
| 1901.10.91 | - - - Medical foods | kg | 10,5% | 7% | 8 / 10 (varios tipos) |
| 1901.10.92 | - - - Other, for children age over 1 year but not exceeding 3 years | kg | 15% | 10% | 8 / 10 (varios tipos) |
| 1901.10.99 | - - - Other | kg | 15% | 10% | 8 / 10 (varios tipos) |
| 1901.20 | - Mixes and doughs for the preparation of bakers' wares of heading 19.05: | ||||
| 1901.20.10 | - - Of flour, groats, meal, starch or malt extract, not containing cocoa | kg | 27% | 18% | 8 / 10 (varios tipos) |
| 1901.20.20 | - - Of flour, groats, meal, starch or malt extract, containing cocoa | kg | 27% | 18% | 8 / 10 (varios tipos) |
| 1901.20.30 | - - Other, not containing cocoa | kg | 27% | 18% | 8 / 10 (varios tipos) |
| 1901.20.40 | - - Other, containing cocoa | kg | 27% | 18% | 8 / 10 (varios tipos) |
| 1901.90 | - Other: | ||||
| - - Preparations suitable for infants or young children, not put up for retail sale: | |||||
| 1901.90.11 | - - - Medical foods | kg | 10,5% | 7% | 8 / 10 (varios tipos) |
| 1901.90.19 | - - - Other | kg | 15% | 10% | 8 / 10 (varios tipos) |
| 1901.90.20 | - - Malt extract | kg | 15% | 10% | 8 / 10 (varios tipos) |
| - - Other, of goods of headings 04.01 to 04.04: | |||||
| 1901.90.31 | - - - Filled milk | kg | 15% | 10% | 8 / 10 (varios tipos) |
| 1901.90.32 | - - - Other, containing cocoa powder | kg | 15% | 10% | 8 / 10 (varios tipos) |
| 1901.90.39 | - - - Other | kg | 15% | 10% | 8 / 10 (varios tipos) |
| - - Other soya-based preparations: | |||||
| 1901.90.41 | - - - In powder form | kg | 27% | 18% | 8 / 10 (varios tipos) |
| 1901.90.49 | - - - In other forms | kg | 27% | 18% | 8 / 10 (varios tipos) |
| - - Other: | |||||
| 1901.90.91 | - - - Medical foods | kg | 10,5% | 7% | 8 / 10 (varios tipos) |
| 1901.90.99 | - - - Other | kg | 27% | 18% | 8 / 10 (varios tipos) |
| 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | ||||
| - Uncooked pasta, not stuffed or otherwise prepared: | |||||
| 1902.11.00 | - - Containing eggs | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 1902.19 | - - Other: | ||||
| 1902.19.20 | - - - Rice vermicelli (including bee hoon) | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 1902.19.30 | - - - Transparent vermicelli | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 1902.19.40 | - - - Other noodles | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 1902.19.90 | - - - Other | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 1902.20 | - Stuffed pasta, whether or not cooked or otherwise prepared: | ||||
| 1902.20.10 | - - Stuffed with meat or meat offal | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 1902.20.30 | - - Stuffed with fish, crustaceans or molluscs | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 1902.20.90 | - - Other | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 1902.30 | - Other pasta: | ||||
| 1902.30.20 | - - Rice vermicelli (including bee hoon) | kg | 52,5% | 35% | 8 / 10 (varios tipos) |
| 1902.30.30 | - - Transparent vermicelli | kg | 52,5% | 35% | 8 / 10 (varios tipos) |
| 1902.30.40 | - - Other instant noodles | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 1902.30.90 | - - Other | kg | 52,5% | 35% | 8 / 10 (varios tipos) |
| 1902.40.00 | - Couscous | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 1903.00.00 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included | ||||
| 1904.10 | - Prepared foods obtained by the swelling or roasting of cereals or cereal products: | ||||
| 1904.10.10 | - - Containing cocoa | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 1904.10.90 | - - Other | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 1904.20 | - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: | ||||
| 1904.20.10 | - - Prepared foods obtained from unroasted cereal flakes | kg | 52,5% | 35% | 8 / 10 (varios tipos) |
| 1904.20.90 | - - Other | kg | 52,5% | 35% | 8 / 10 (varios tipos) |
| 1904.30.00 | - Bulgur wheat | kg | 52,5% | 35% | 8 / 10 (varios tipos) |
| 1904.90 | - Other: | ||||
| 1904.90.10 | - - Rice preparations, including pre-cooked rice | kg | 52,5% | 35% | 8 / 10 (varios tipos) |
| 1904.90.90 | - - Other | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 1905 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | ||||
| 1905.10.00 | - Crispbread | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 1905.20.00 | - Gingerbread and the like | kg | 60% | 40% | 8 / 10 (varios tipos) |
| - Sweet biscuits; waffles and wafers: | |||||
| 1905.31 | - - Sweet biscuits: | ||||
| 1905.31.10 | - - - Not containing cocoa | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 1905.31.20 | - - - Containing cocoa | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 1905.32 | - - Waffles and wafers: | ||||
| 1905.32.10 | - - - Waffles | kg | 52,5% | 35% | 8 / 10 (varios tipos) |
| 1905.32.20 | - - - Wafers | kg | 52,5% | 35% | 8 / 10 (varios tipos) |
| 1905.40 | - Rusks, toasted bread and similar toasted products: | ||||
| 1905.40.10 | - - Not containing added sugar, honey, eggs, fats, cheese or fruit | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 1905.40.90 | - - Other | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 1905.90 | - Other: | ||||
| 1905.90.10 | - - Unsweetened teething biscuits | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 1905.90.20 | - - Other unsweetened biscuits | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 1905.90.30 | - - Cakes | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 1905.90.40 | - - Pastries | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 1905.90.50 | - - Flourless bakers’ wares | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 1905.90.60 | - - Empty cachets and similar products of a kind suitable for pharmaceutical use | kg | 15% | 10% | 8 / 10 (varios tipos) |
| 1905.90.70 | - - Communion wafers, sealing wafers, rice paper and similar products | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 1905.90.80 | - - Other crisp savoury food products | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 1905.90.90 | - - Other | kg | 30% | 20% | 8 / 10 (varios tipos) |