Chapitre 16 · Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
1605.54.90
Other
- 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
- - Molluscs:
- 1605.54 - - Cuttle fish and squid:
- - - - Other
Động vật giáp xác, động vật thân mềm và động vật thủy sinh không xương sống khác, đã được chế biến hoặc bảo quản / - Động vật thân mềm: / - - Mực nang và mực ống: / - - - Loại khác
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% (sauf MM) Plus bas publié | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/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% Plus bas publié | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| CPTPP | 0% Plus bas publié | Tarif consolidé BT2026 (VI) |
CPTPP | 115/2022/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-EAEU | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
EAV | 113/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Plus bas publié | Tarif consolidé BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| VNCU | 0% Plus bas publié | Tarif consolidé BT2026 2023 - 2027 |
VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Ad valorem |
| EVFTA | 3,1% | Tarif consolidé BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 3,1% | Tarif consolidé BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| AANZFTA | 5% | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| AIFTA | 5% | Tarif consolidé BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| VCFTA | 16% | Tarif consolidé BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
16,7% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe B) AU |
16,7% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe F) NZ |
16,7% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 17,5% | Tarif consolidé BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| RCEP (Annexe C) CN |
18,8% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| AHKFTA | 25% | Tarif consolidé BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe D) JP |
25% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe E) KR |
25% | 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 |
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 2271 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: MM |
| ATIGA AT · ligne 2232 |
20220%
20230%
20240%
20250%
20260%
20270%
Règle spécifique au produit: RVC40 hoặc CC |
| AJCEP AJ · ligne 2270 |
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 2272 |
30/12/2022 - 31/3/20230%
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%
|
| AKFTA AK · ligne 2274 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Taux avec exclusions: 0 |
| AANZFTA AANZ · ligne 2238 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Colonne de taux F (masquée): 5 |
| AIFTA AI · ligne 2234 |
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 · ligne 2232 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · ligne 2281 |
202225%
202325%
202416%
202516%
202616%
202716%
|
| VN-EAEU EAV · ligne 2274 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VNCU VNCU · ligne 344 |
20220%
2023 - 20270%
|
| AHKFTA AKH · ligne 2286 |
202225%
202325%
202425%
202525%
202625%
202725%
|
| EVFTA EV-NK · ligne 2253 |
202215,6%
202312,5%
20249,3%
20256,2%
20263,1%
20270%
Indicateur de modification (auxiliaire): X |
| UKVFTA UKV · ligne 2255 |
202215,6%
202312,5%
20249,3%
20256,2%
20263,1%
20270%
Indicateur de modification (auxiliaire): X |
| CPTPP CPTPP · ligne 2251 |
(I) → 2021*0%
(II) → 2022*0%
(III) → 2023*0%
(IV) → 2024*0%
(V) → 2025*0%
(VI) → 2026*0%
(VII) → 2027*0%
|
| RCEP A RCEPT-A · ligne 2272 |
202223,3%
202321,7%
202420%
202518,3%
202616,7%
202715%
|
| RCEP B B · ligne 2272 |
202223,3%
202321,7%
202420%
202518,3%
202616,7%
202715%
|
| RCEP C C · ligne 2272 |
202223,8%
202322,5%
202421,3%
202520%
202618,8%
202717,5%
|
| RCEP D D · ligne 2272 |
202225%
202325%
202425%
202525%
202625%
202725%
|
| RCEP E E · ligne 2275 |
202225%
202325%
202425%
202525%
202625%
202725%
|
| RCEP F F · ligne 2272 |
202223,3%
202321,7%
202420%
202518,3%
202616,7%
202715%
|
| VIFTA VI · ligne 2121 |
202422,5%
202520%
202617,5%
202715%
Colonne auxiliaire J: 8 |
* Les périodes CPTPP (I)–(VII) sont rattachées à des années par comparaison avec le BT2026 (données DÉRIVÉES – à vérifier).
Droits à l'exportation
| Description | Taux | ligne |
|---|---|---|
| - - - Loại khác | 0% | XK!762 |
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 thủy sản phải kiểm dịch (01/2024/TT-BNNPTNT M5)
- 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-013 FTA rate not lower than MFN
- Description
- AHKFTA 25%, RCEP (Annexe D) 25%, RCEP (Annexe E) 25%: the preferential rate is equal to or higher than the MFN rate (25%) in the source tariff – claiming the FTA brings no saving.
- Données liées
- MFN 25%
- 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 1605.54 has 2 lines; 1605.54.90 is distinguished from its siblings by: Other.
- Données liées
- 1605.54.10 In airtight containers for retail sale
- 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 1605.54.90. 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 25% for 1605.54.90 was checked against BT2026 (cell BT2026!N2258), 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