SECTION II · Chapitre 10
Cereals
Nomenclature et taux 2026 du tarif consolidé BT2026. SOURCE
Notes de chapitre (8)
Notes
1. (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 10.08.
2. Heading 10.05 does not cover sweet corn (Chapter 7).
Subheading Note
1. The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
(1): Tham khảo TCVN 5643:1999
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| Code SH | Description | Unité | Droit d'importation ordinaire | MFN | VAT |
|---|---|---|---|---|---|
| 1001 | Wheat and meslin | ||||
| - Durum wheat: | |||||
| 1001.11.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (plusieurs taux) |
| 1001.19.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| - Other: | |||||
| 1001.91.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (plusieurs taux) |
| 1001.99 | - - Other: | ||||
| - - - Fit for human consumption: | |||||
| 1001.99.11 | - - - - Meslin | kg | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 1001.99.12 | - - - - Wheat grain without extreme outer layer | kg | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 1001.99.19 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| - - - Other: | |||||
| 1001.99.91 | - - - - Meslin | kg | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 1001.99.99 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 1002 | Rye | ||||
| 1002.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (plusieurs taux) |
| 1002.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 1003 | Barley | ||||
| 1003.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (plusieurs taux) |
| 1003.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 1004 | Oats | ||||
| 1004.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (plusieurs taux) |
| 1004.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 1005 | Maize (corn) | ||||
| 1005.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (plusieurs taux) |
| 1005.90 | - Other: | ||||
| 1005.90.10 | - - Popcorn | kg | 45% | 30% | * / 5 / 8 / 10 (plusieurs taux) |
| - - Other: | |||||
| 1005.90.91 | - - - Fit for human consumption | kg | 3% | 2% | * / 5 / 8 / 10 (plusieurs taux) |
| 1005.90.99 | - - - Other | kg | 0% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 1006 | Rice | ||||
| 1006.10 | - Rice in the husk (paddy or rough): | ||||
| 1006.10.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (plusieurs taux) |
| 1006.10.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 1006.20 | - Husked (brown) rice: | ||||
| 1006.20.10 | - - Hom Mali rice | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 1006.20.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 1006.30 | - Semi-milled or wholly milled rice, whether or not polished or glazed: | ||||
| 1006.30.30 | - - Glutinous rice | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 1006.30.40 | - - Hom Mali rice | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 1006.30.50 | - - Basmati rice | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 1006.30.60 | - - Malys rice | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 1006.30.70 | - - Other fragrant rice | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| - - Other: | |||||
| 1006.30.91 | - - - Parboiled rice | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 1006.30.99 | - - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 1006.40 | - Broken rice: | ||||
| 1006.40.10 | - - Of a kind used for animal feed | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 1006.40.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (plusieurs taux) |
| 1007 | Grain sorghum | ||||
| 1007.10.00 | - Seed | kg | 7,5% | 5% | * / 8 / 10 (plusieurs taux) |
| 1007.90.00 | - Other | kg | 7,5% | 5% | * / 5 / 8 / 10 (plusieurs taux) |
| 1008 | Buckwheat, millet and canary seeds; other cereals | ||||
| 1008.10.00 | - Buckwheat | kg | 7,5% | 5% | * / 5 / 8 / 10 (plusieurs taux) |
| - Millet: | |||||
| 1008.21.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (plusieurs taux) |
| 1008.29.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 1008.30.00 | - Canary seeds | kg | 15% | 10% | * / 5 / 8 / 10 (plusieurs taux) |
| 1008.40.00 | - Fonio (Digitaria spp.) | kg | 7,5% | 5% | * / 5 / 8 / 10 (plusieurs taux) |
| 1008.50.00 | - Quinoa (Chenopodium quinoa) | kg | 7,5% | 5% | * / 5 / 8 / 10 (plusieurs taux) |
| 1008.60.00 | - Triticale | kg | 7,5% | 5% | * / 5 / 8 / 10 (plusieurs taux) |
| 1008.90.00 | - Other cereals | kg | 7,5% | 5% | * / 5 / 8 / 10 (plusieurs taux) |