SECTION IV · Capítulo 21
Miscellaneous edible preparations
Nomenclatura y aranceles de 2026 del arancel consolidado BT2026. FUENTE
Notas de capítulo (14)
Notes
1. This Chapter does not cover:
(a) Mixed vegetables of heading 07.12;
(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);
(c) Flavoured tea (heading 09.02);
(d) Spices or other products of headings 09.04 to 09.10;
(e) Food preparations, other than the products described in heading 21.03 or 21.04, 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);
(f) Products of heading 24.04;
(g) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or
(h) Prepared enzymes of heading 35.07.
2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.
3. For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, 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 be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.
(1): Tham khảo TCVN 9702:2013
(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 |
|---|---|---|---|---|---|
| 2101 | Extracts, essences and concentrates, of coffee, tea or maté, and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | ||||
| - Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: | |||||
| 2101.11 | - - Extracts, essences and concentrates: | ||||
| - - - Instant coffee: | |||||
| 2101.11.11 | - - - - In packings of a net weight not less than 20 kg | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 2101.11.19 | - - - - Other | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 2101.11.90 | - - - Other | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 2101.12 | - - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: | ||||
| 2101.12.10 | - - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats | kg | 45% | 30% | 8 / 10 (varios tipos) |
| - - - Other: | |||||
| 2101.12.91 | - - - - Coffee preparation with a basis of extracts, essences or concentrate containing added sugar, whether or not containing creamer | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 2101.12.92 | - - - - Coffee preparation with a basis of ground roasted coffee containing added sugar, whether or not containing creamer | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 2101.12.99 | - - - - Other | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 2101.20 | - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté: | ||||
| 2101.20.20 | - - Tea extracts for the manufacture of tea preparations, in powder form | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 2101.20.30 | - - Preparations of tea consisting of a mixture of tea, milk powder and sugar | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 2101.20.90 | - - Other | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 2101.30.00 | - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 2102 | Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders | ||||
| 2102.10.00 | - Active yeasts | kg | 15% | 10% | 8 / 10 (varios tipos) |
| 2102.20 | - Inactive yeasts; other single-cell micro-organisms, dead: | ||||
| 2102.20.10 | - - Of a kind used in animal feeding | kg | 10,5% | 7% | 8 / 10 (varios tipos) |
| 2102.20.90 | - - Other | kg | 10,5% | 7% | 8 / 10 (varios tipos) |
| 2102.30.00 | - Prepared baking powders | kg | 10,5% | 7% | 8 / 10 (varios tipos) |
| 2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard | ||||
| 2103.10.00 | - Soya sauce | kg | 48% | 32% | 8 / 10 (varios tipos) |
| 2103.20.00 | - Tomato ketchup and other tomato sauces | kg | 52,5% | 35% | 8 / 10 (varios tipos) |
| 2103.30.00 | - Mustard flour and meal and prepared mustard | kg | 52,5% | 35% | 8 / 10 (varios tipos) |
| 2103.90 | - Other: | ||||
| - - Sauces and preparations therefor: | |||||
| 2103.90.11 | - - - Chili sauce | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 2103.90.12 | - - - Fish sauce | kg | 48% | 32% | 8 / 10 (varios tipos) |
| 2103.90.13 | - - - Other sauces | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 2103.90.19 | - - - Other | kg | 30% | 20% | 8 / 10 (varios tipos) |
| - - Mixed condiments and mixed seasonings: | |||||
| 2103.90.21 | - - - Shrimp paste including belachan (blachan) | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 2103.90.29 | - - - Other | kg | 45% | 30% | 8 / 10 (varios tipos) |
| 2104 | Soups and broths and preparations therefor; homogenised composite food preparations | ||||
| 2104.10 | - Soups and broths and preparations therefor: | ||||
| - - Containing meat: | |||||
| 2104.10.11 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 2104.10.19 | - - - Other | kg | 60% | 40% | 8 / 10 (varios tipos) |
| - - Other: | |||||
| 2104.10.91 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 2104.10.99 | - - - Other | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 2104.20 | - Homogenised composite food preparations: | ||||
| - - Containing meat: | |||||
| 2104.20.11 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 2104.20.19 | - - - Other | kg | 60% | 40% | 8 / 10 (varios tipos) |
| - - Other: | |||||
| 2104.20.91 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 2104.20.99 | - - - Other | kg | 60% | 40% | 8 / 10 (varios tipos) |
| 2105.00.00 | Ice cream and other edible ice, whether or not containing cocoa | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 2106 | Food preparations not elsewhere specified or included | ||||
| 2106.10.00 | - Protein concentrates and textured protein substances | kg | 7,5% | 5% | 8 / 10 (varios tipos) |
| 2106.90 | - Other: | ||||
| - - Beancurd: | |||||
| 2106.90.11 | - - - Dried bean curd and dried bean curd stick | kg | 37,5% | 25% | 8 / 10 (varios tipos) |
| 2106.90.12 | - - - Fresh soybean curd (tofu) | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 2106.90.19 | - - - Other | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 2106.90.20 | - - Powdered alcohol | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 2106.90.30 | - - Non-dairy creamer | kg | 30% | 20% | 8 / 10 (varios tipos) |
| - - Autolysed yeast extracts: | |||||
| 2106.90.41 | - - - In powder form | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 2106.90.49 | - - - Other | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| - - Other, non-alcoholic preparations of a kind used for the making or for the manufacture of beverages: | |||||
| 2106.90.53 | - - - Ginseng based products | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 2106.90.54 | - - - Other preparations of a kind used as raw material for the manufacture of composite concentrates | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 2106.90.55 | - - - Other, composite concentrates for simple dilution with water to make beverages | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 2106.90.59 | - - - Other | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| - - Other, alcoholic preparations of a kind used for the making or for the manufacture of beverages: | |||||
| - - - Preparations of a kind used as raw material for the manufacture of composite concentrates: | |||||
| 2106.90.61 | - - - - Of a kind used for the manufacture of alcoholic beverages, in liquid form | kg | 27% | 18% | 8 / 10 (varios tipos) |
| 2106.90.62 | - - - - Of a kind used for the manufacture of alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (varios tipos) |
| - - - Composite concentrates for simple dilution with water to make beverages: | |||||
| 2106.90.64 | - - - - Of a kind used for making alcoholic beverages, in liquid form | kg | 27% | 18% | 8 / 10 (varios tipos) |
| 2106.90.65 | - - - - Of a kind used for making alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (varios tipos) |
| 2106.90.66 | - - - Other, of a kind used for the manufacture of alcoholic beverages, in liquid form | kg | 27% | 18% | 8 / 10 (varios tipos) |
| 2106.90.67 | - - - Other, of a kind used for the manufacture of alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (varios tipos) |
| 2106.90.69 | - - - Other | kg | 27% | 18% | 8 / 10 (varios tipos) |
| - - Other food supplements; fortificant premixes: | |||||
| 2106.90.71 | - - - Food supplements based on ginseng | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 2106.90.72 | - - - Other food supplements | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 2106.90.73 | - - - Fortificant premixes | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| - - Food preparations for use by infants or young children: | |||||
| 2106.90.81 | - - - Food preparations for lactase deficient infants or young children | kg | 15% | 10% | 8 / 10 (varios tipos) |
| 2106.90.89 | - - - Other | kg | 15% | 10% | 8 / 10 (varios tipos) |
| - - Other: | |||||
| 2106.90.91 | - - - Other, mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used for food processing | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 2106.90.92 | - - - Flavoured or coloured syrups | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 2106.90.93 | - - - Coconut milk, whether or not powdered | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 2106.90.95 | - - - Seri kaya | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 2106.90.96 | - - - Other medical foods | kg | 10,5% | 7% | 8 / 10 (varios tipos) |
| 2106.90.97 | - - - Tempeh | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 2106.90.98 | - - - Other flavouring preparations | kg | 12% | 8% | 8 / 10 (varios tipos) |
| 2106.90.99 | - - - Other | kg | 22,5% | 15% | 8 / 10 (varios tipos) |