SECTION IV · Chapitre 21
Miscellaneous edible preparations
Nomenclature et taux 2026 du tarif consolidé BT2026. SOURCE
Notes de chapitre (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
| Code SH | Description | Unité | Droit d'importation ordinaire | 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 (plusieurs taux) |
| 2101.11.19 | - - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 2101.11.90 | - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| - - - 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 (plusieurs taux) |
| 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 (plusieurs taux) |
| 2101.12.99 | - - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 2101.20.30 | - - Preparations of tea consisting of a mixture of tea, milk powder and sugar | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 2101.20.90 | - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 2101.30.00 | - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 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 (plusieurs taux) |
| 2102.20.90 | - - Other | kg | 10,5% | 7% | 8 / 10 (plusieurs taux) |
| 2102.30.00 | - Prepared baking powders | kg | 10,5% | 7% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 2103.20.00 | - Tomato ketchup and other tomato sauces | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 2103.30.00 | - Mustard flour and meal and prepared mustard | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 2103.90 | - Other: | ||||
| - - Sauces and preparations therefor: | |||||
| 2103.90.11 | - - - Chili sauce | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 2103.90.12 | - - - Fish sauce | kg | 48% | 32% | 8 / 10 (plusieurs taux) |
| 2103.90.13 | - - - Other sauces | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 2103.90.19 | - - - Other | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| - - Mixed condiments and mixed seasonings: | |||||
| 2103.90.21 | - - - Shrimp paste including belachan (blachan) | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 2103.90.29 | - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 2104.10.19 | - - - Other | kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| - - Other: | |||||
| 2104.10.91 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| 2104.10.99 | - - - Other | kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| 2104.20 | - Homogenised composite food preparations: | ||||
| - - Containing meat: | |||||
| 2104.20.11 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| 2104.20.19 | - - - Other | kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| - - Other: | |||||
| 2104.20.91 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| 2104.20.99 | - - - Other | kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| 2105.00.00 | Ice cream and other edible ice, whether or not containing cocoa | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 2106 | Food preparations not elsewhere specified or included | ||||
| 2106.10.00 | - Protein concentrates and textured protein substances | kg | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 2106.90 | - Other: | ||||
| - - Beancurd: | |||||
| 2106.90.11 | - - - Dried bean curd and dried bean curd stick | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 2106.90.12 | - - - Fresh soybean curd (tofu) | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 2106.90.19 | - - - Other | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 2106.90.20 | - - Powdered alcohol | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 2106.90.30 | - - Non-dairy creamer | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| - - Autolysed yeast extracts: | |||||
| 2106.90.41 | - - - In powder form | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 2106.90.49 | - - - Other | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| - - 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 (plusieurs taux) |
| 2106.90.54 | - - - Other preparations of a kind used as raw material for the manufacture of composite concentrates | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 2106.90.55 | - - - Other, composite concentrates for simple dilution with water to make beverages | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 2106.90.59 | - - - Other | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| - - 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 (plusieurs taux) |
| 2106.90.62 | - - - - Of a kind used for the manufacture of alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (plusieurs taux) |
| - - - 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 (plusieurs taux) |
| 2106.90.65 | - - - - Of a kind used for making alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (plusieurs taux) |
| 2106.90.66 | - - - Other, of a kind used for the manufacture of alcoholic beverages, in liquid form | kg | 27% | 18% | 8 / 10 (plusieurs taux) |
| 2106.90.67 | - - - Other, of a kind used for the manufacture of alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (plusieurs taux) |
| 2106.90.69 | - - - Other | kg | 27% | 18% | 8 / 10 (plusieurs taux) |
| - - Other food supplements; fortificant premixes: | |||||
| 2106.90.71 | - - - Food supplements based on ginseng | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 2106.90.72 | - - - Other food supplements | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 2106.90.73 | - - - Fortificant premixes | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| - - 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 (plusieurs taux) |
| 2106.90.89 | - - - Other | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| - - 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 (plusieurs taux) |
| 2106.90.92 | - - - Flavoured or coloured syrups | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 2106.90.93 | - - - Coconut milk, whether or not powdered | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 2106.90.95 | - - - Seri kaya | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 2106.90.96 | - - - Other medical foods | kg | 10,5% | 7% | 8 / 10 (plusieurs taux) |
| 2106.90.97 | - - - Tempeh | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 2106.90.98 | - - - Other flavouring preparations | kg | 12% | 8% | 8 / 10 (plusieurs taux) |
| 2106.90.99 | - - - Other | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |