Chapitre 16 · Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
1602.31.91
Of mechanically deboned or separated meat
- 1602 Other prepared or preserved meat, meat offal, blood or insects
- - Of poultry of heading 01.05:
- 1602.31 - - Of turkeys:
- - - - Other:
- - - - - Of mechanically deboned or separated meat
Thịt, các phụ phẩm dạng thịt sau giết mổ, tiết hoặc côn trùng, đã chế biến hoặc bảo quản khác / - Từ gia cầm thuộc nhóm 01.05: / - - Từ gà tây: / - - - Loại khác: / - - - - Từ thịt đã được lọc hoặc tách khỏi xương bằng phương pháp cơ học (SEN)
Taxes applicables en 2026
Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)Taux préférentiels spéciaux (ALE) – 2026
| FTA | Taux | Base des données | Preuve de l'origine | Base juridique | Statut |
|---|---|---|---|---|---|
| ACFTA | 0% Plus bas publié | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AIFTA | 0% Plus bas publié | Tarif consolidé BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AJCEP | 0% Plus bas publié | Tarif consolidé BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 0% (sauf LA) Plus bas publié | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| VJEPA | 0% Plus bas publié | Tarif consolidé BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| VKFTA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Plus bas publié | Tarif consolidé BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| CPTPP | 2,2% · M: 4.4% | Tarif consolidé BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| AANZFTA | 5% | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| ATIGA | 5% | Tarif consolidé BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| EVFTA | 8% | Tarif consolidé BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 8% | Tarif consolidé BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
14,7% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe B) AU |
14,7% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe F) NZ |
14,7% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VCFTA | 16% | Tarif consolidé BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe C) CN |
16,5% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| AHKFTA | 22% | Tarif consolidé BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe D) JP |
22% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe E) KR |
22% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VN-CAM | Aucune donnée | Aucune donnée | S | 56/2026/NĐ-CP | Aucune donnée |
| VNCU | Aucune donnée | Aucune donnée | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Aucune donnée |
| VN-EAEU | * non éligible | Tarif consolidé BT2026 2026 |
EAV | 113/2022/NĐ-CP | Non éligible (*) |
| VIFTA | * non éligible | Tarif consolidé BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Non éligible (*) |
Un taux publié ne signifie pas que les marchandises sont éligibles. Le respect des règles d'origine et une preuve de l'origine valide sont requis.
Lancer le Smart Tariff Advisory Comparer les ALE Calculer les taxes
Historique des taux / démantèlement par année
D'après les feuilles des listes ALE 2022–2027
| FTA | Périodes |
|---|---|
| ACFTA AC · ligne 2162 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · ligne 2127 |
20225%
20235%
20245%
20255%
20265%
20275%
Règle spécifique au produit: RVC40 hoặc CC |
| AJCEP AJ · ligne 2165 |
30/12/2022 - 31/3/20233%
01/4/2023 - 31/3/20240%
01/4/2024 - 31/3/20250%
01/4/2025 - 31/3/20260%
01/4/2026 - 31/3/20270%
01/4/2027 - 31/3/20280%
|
| VJEPA VJ · ligne 2167 |
30/12/2022 - 31/3/20235%
01/4/2023 - 31/3/20242,5%
01/4/2024 - 31/3/20250%
01/4/2025 - 31/3/20260%
01/4/2026 - 31/3/20270%
01/4/2027 - 31/3/20280%
|
| AKFTA AK · ligne 2169 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: LA Taux avec exclusions: 0(-LA) |
| AANZFTA AANZ · ligne 2133 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Colonne de taux F (masquée): 5 |
| AIFTA AI · ligne 2129 |
30/12/20220%
31/12/2022 - 30/12/20230%
31/12/2023 - 30/12/20240%
31/12/2024 - 31/12/20250%
01/01/2026 - 31/12/20260%
01/01/2027 - 31/12/20270%
|
| VKFTA VK · ligne 2127 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · ligne 2176 |
202225%
202325%
202416%
202516%
202616%
202716%
|
| VN-EAEU EAV · ligne 2169 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| AHKFTA AKH · ligne 2181 |
202222%
202322%
202422%
202522%
202622%
202722%
|
| EVFTA EV-NK · ligne 2142 |
202216%
202314%
202412%
202510%
20268%
20276%
Indicateur de modification (auxiliaire): X |
| UKVFTA UKV · ligne 2144 |
202216%
202314%
202412%
202510%
20268%
20276%
Indicateur de modification (auxiliaire): X |
| CPTPP CPTPP · ligne 2144 |
(I) → 2021*13,2%
(II) → 2022*11%
(III) → 2023*8,8%
(IV) → 2024*6,6%
(V) → 2025*4,4%
(VI) → 2026*2,2%
(VII) → 2027*0%
|
| RCEP A RCEPT-A · ligne 2167 |
202220,5%
202319,1%
202417,6%
202516,1%
202614,7%
202713,2%
|
| RCEP B B · ligne 2167 |
202220,5%
202319,1%
202417,6%
202516,1%
202614,7%
202713,2%
|
| RCEP C C · ligne 2167 |
202220,9%
202319,8%
202418,7%
202517,6%
202616,5%
202715,4%
|
| RCEP D D · ligne 2167 |
202222%
202322%
202422%
202522%
202622%
202722%
|
| RCEP E E · ligne 2170 |
202222%
202322%
202422%
202522%
202622%
202722%
|
| RCEP F F · ligne 2167 |
202220,5%
202319,1%
202417,6%
202516,1%
202614,7%
202713,2%
|
| VIFTA VI · ligne 2019 |
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
Colonne auxiliaire J: 8 |
* Les périodes CPTPP (I)–(VII) sont rattachées à des années par comparaison avec le BT2026 (données DÉRIVÉES – à vérifier).
Conseils et avertissements
Évaluation générale (origine non prise en compte). Lancez le Smart Tariff Advisory pour une évaluation propre à une origine.
YELLOW – REVIEW REQUIRED DOC-003 Quarantine
- Description
- Item policy (source, Vietnamese): Động vật, sản phẩm động vật trên cạn phải kiểm dịch (01/2024/TT-BNNPTNT M1)
- Référence juridique
- 01/2024/TT-BNNPTNT
- Action recommandée
- Register for animal/plant quarantine as required.
- Statut de vérification
- Texte cité dans la source ; validité non vérifiée
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- Description
- The CPTPP cell "2,2; M: 4,4" has a general 2,2% and an "M:" 4.4% rate (commonly read as the Mexico schedule – verify).
- Référence juridique
- 115/2022/NĐ-CP
- Action recommandée
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Description
- CPTPP: consolidated BT2026 shows "2,2; M: 4,4", the FTA schedule for period (VI) shows "2,2".
- Référence juridique
- 115/2022/NĐ-CP
- Action recommandée
- Check the original Decree and amendments to determine the correct rate.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Description
- AHKFTA 22%, RCEP (Annexe D) 22%, RCEP (Annexe E) 22%: the preferential rate is equal to or higher than the MFN rate (22%) in the source tariff – claiming the FTA brings no saving.
- Données liées
- MFN 22%
- Action recommandée
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 1602.31 has 3 lines; 1602.31.91 is distinguished from its siblings by: Of mechanically deboned or separated meat.
- Données liées
- 1602.31.10 In airtight containers for retail sale; 1602.31.99 Other
- Référence juridique
- 31/2022/TT-BTC
- Action recommandée
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Description
- The VAT column shows "8/10".
- Référence juridique
- 181/2025/NĐ-CP
- Action recommandée
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Statut de vérification
- Non vérifié – contrôle nécessaire
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Description
- The source file records no trade remedy for 1602.31.91. This does NOT mean there is no risk.
- Action recommandée
- Check the MOIT Trade Remedies Authority database.
- Statut de vérification
- Non vérifié – contrôle nécessaire
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate 22% for 1602.31.91 was checked against BT2026 (cell BT2026!N2156), basis 26/2023/NĐ-CP.
- Référence juridique
- 26/2023/NĐ-CP
- Action recommandée
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Statut de vérification
- Vérifié par rapport au fichier tarifaire source
Notes de chapitre
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