SECTION IV · Chapitre 19
Preparations of cereals, flour, starch or milk; pastrycooks' products
Nomenclature et taux 2026 du tarif consolidé BT2026. SOURCE
Notes de chapitre (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
| Code SH | Description | Unité | Droit d'importation ordinaire | 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 (plusieurs taux) |
| 1901.10.20 | - - Of goods of headings 04.01 to 04.04 | kg | 10,5% | 7% | 8 / 10 (plusieurs taux) |
| 1901.10.30 | - - Of soya-bean powder | kg | 27% | 18% | 8 / 10 (plusieurs taux) |
| - - Other: | |||||
| 1901.10.91 | - - - Medical foods | kg | 10,5% | 7% | 8 / 10 (plusieurs taux) |
| 1901.10.92 | - - - Other, for children age over 1 year but not exceeding 3 years | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 1901.10.99 | - - - Other | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1901.20.20 | - - Of flour, groats, meal, starch or malt extract, containing cocoa | kg | 27% | 18% | 8 / 10 (plusieurs taux) |
| 1901.20.30 | - - Other, not containing cocoa | kg | 27% | 18% | 8 / 10 (plusieurs taux) |
| 1901.20.40 | - - Other, containing cocoa | kg | 27% | 18% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1901.90.19 | - - - Other | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 1901.90.20 | - - Malt extract | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| - - Other, of goods of headings 04.01 to 04.04: | |||||
| 1901.90.31 | - - - Filled milk | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 1901.90.32 | - - - Other, containing cocoa powder | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 1901.90.39 | - - - Other | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| - - Other soya-based preparations: | |||||
| 1901.90.41 | - - - In powder form | kg | 27% | 18% | 8 / 10 (plusieurs taux) |
| 1901.90.49 | - - - In other forms | kg | 27% | 18% | 8 / 10 (plusieurs taux) |
| - - Other: | |||||
| 1901.90.91 | - - - Medical foods | kg | 10,5% | 7% | 8 / 10 (plusieurs taux) |
| 1901.90.99 | - - - Other | kg | 27% | 18% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1902.19 | - - Other: | ||||
| 1902.19.20 | - - - Rice vermicelli (including bee hoon) | kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| 1902.19.30 | - - - Transparent vermicelli | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 1902.19.40 | - - - Other noodles | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 1902.19.90 | - - - Other | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1902.20.30 | - - Stuffed with fish, crustaceans or molluscs | kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| 1902.20.90 | - - Other | kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| 1902.30 | - Other pasta: | ||||
| 1902.30.20 | - - Rice vermicelli (including bee hoon) | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1902.30.30 | - - Transparent vermicelli | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1902.30.40 | - - Other instant noodles | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1902.30.90 | - - Other | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1902.40.00 | - Couscous | kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1904.10.90 | - - Other | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1904.20.90 | - - Other | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1904.30.00 | - Bulgur wheat | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1904.90 | - Other: | ||||
| 1904.90.10 | - - Rice preparations, including pre-cooked rice | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1904.90.90 | - - Other | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1905.20.00 | - Gingerbread and the like | kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| - Sweet biscuits; waffles and wafers: | |||||
| 1905.31 | - - Sweet biscuits: | ||||
| 1905.31.10 | - - - Not containing cocoa | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 1905.31.20 | - - - Containing cocoa | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 1905.32 | - - Waffles and wafers: | ||||
| 1905.32.10 | - - - Waffles | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1905.32.20 | - - - Wafers | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1905.40.90 | - - Other | kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| 1905.90 | - Other: | ||||
| 1905.90.10 | - - Unsweetened teething biscuits | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 1905.90.20 | - - Other unsweetened biscuits | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 1905.90.30 | - - Cakes | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1905.90.40 | - - Pastries | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1905.90.50 | - - Flourless bakers’ wares | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1905.90.60 | - - Empty cachets and similar products of a kind suitable for pharmaceutical use | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 1905.90.70 | - - Communion wafers, sealing wafers, rice paper and similar products | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1905.90.80 | - - Other crisp savoury food products | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 1905.90.90 | - - Other | kg | 30% | 20% | 8 / 10 (plusieurs taux) |