Capitolo 19 · Preparations of cereals, flour, starch or milk; pastrycooks' products
1901.90.49
In other forms
- 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
- 1901.90 - Other:
- - - Other soya-based preparations:
- - - - In other forms
Chiết xuất malt; chế phẩm thực phẩm từ bột, tấm, bột thô, tinh bột hoặc từ chiết xuất malt, không chứa ca cao hoặc chứa dưới 40% tính theo khối lượng là ca cao đã khử toàn bộ chất béo, chưa được chi tiết hoặc ghi ở nơi khác; chế phẩm thực phẩm từ sản phẩm thuộc các nhóm 04.01 đến 04.04, không chứa ca cao hoặc chứa dưới 5% tính theo khối lượng là ca cao đã khử toàn bộ chất béo, chưa được chi tiết hoặc ghi ở nơi khác / - Loại khác: / - - Các chế phẩm khác từ đỗ tương: / - - - Dạng khác
Imposte applicabili nel 2026
Fonte: tariffa consolidata BT2026 (aggiornata al 05/04/2026)Aliquote preferenziali speciali (ALS) – 2026
| FTA | Aliquota | Base dei dati | Prova dell'origine | Base giuridica | Stato |
|---|---|---|---|---|---|
| AANZFTA | 0% Più bassa pubblicata | Tariffa consolidata BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| ACFTA | 0% Più bassa pubblicata | Tariffa consolidata BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AJCEP | 0% Più bassa pubblicata | Tariffa consolidata BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Più bassa pubblicata | Tariffa consolidata BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| CPTPP | 0% Più bassa pubblicata | Tariffa consolidata BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| VCFTA | 0% Più bassa pubblicata | Tariffa consolidata BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| VJEPA | 0% Più bassa pubblicata | Tariffa consolidata BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| VN-EAEU | 0% Più bassa pubblicata | Tariffa consolidata BT2026 2026 |
EAV | 113/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Più bassa pubblicata | Tariffa consolidata BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| EVFTA | 2,5% | Tariffa consolidata BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 2,5% | Tariffa consolidata BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| AIFTA | 5% | Tariffa consolidata BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AKFTA | 5% | Tariffa consolidata BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| VKFTA | 5% | Tariffa consolidata BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| RCEP (Allegato A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
16,7% | Tariffa consolidata BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Allegato B) AU |
16,7% | Tariffa consolidata BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Allegato F) NZ |
16,7% | Tariffa consolidata BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VN-CAM | Nessun dato | Nessun dato | S | 56/2026/NĐ-CP | Nessun dato |
| VNCU | Nessun dato | Nessun dato | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Nessun dato |
| RCEP (Allegato C) CN |
18,8% | Tariffa consolidata BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| AHKFTA | 25% | Tariffa consolidata BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| RCEP (Allegato D) JP |
25% | Tariffa consolidata BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Allegato E) KR |
25% | Tariffa consolidata BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 25% | Tariffa consolidata BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
Un'aliquota pubblicata non significa che le merci siano ammissibili. Sono necessari il rispetto delle regole di origine e una prova dell'origine valida.
Esegui lo Smart Tariff Advisory Confronta gli ALS Calcola le imposte
Storico delle aliquote / riduzione per anno
Dai fogli delle liste ALS 2022–2027
| FTA | Periodi |
|---|---|
| ACFTA AC · riga 2402 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · riga 2363 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · riga 2401 |
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 · riga 2403 |
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 · riga 2405 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Aliquota con esclusioni: 5 |
| AANZFTA AANZ · riga 2369 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonna aliquota F (nascosta): 0 |
| AIFTA AI · riga 2365 |
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 · riga 2365 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| VCFTA VC · riga 2412 |
20225%
20233%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · riga 2405 |
20225,5%
20233,6%
20241,8%
20250%
20260%
20270%
|
| AHKFTA AKH · riga 2417 |
202225%
202325%
202425%
202525%
202625%
202725%
|
| EVFTA EV-NK · riga 2388 |
202212,5%
202310%
20247,5%
20255%
20262,5%
20270%
Indicatore di modifica (ausiliario): X |
| UKVFTA UKV · riga 2390 |
202212,5%
202310%
20247,5%
20255%
20262,5%
20270%
Indicatore di modifica (ausiliario): X |
| CPTPP CPTPP · riga 2384 |
(I) → 2021*6,6%
(II) → 2022*3,3%
(III) → 2023*0%
(IV) → 2024*0%
(V) → 2025*0%
(VI) → 2026*0%
(VII) → 2027*0%
|
| RCEP A RCEPT-A · riga 2407 |
202223,3%
202321,7%
202420%
202518,3%
202616,7%
202715%
|
| RCEP B B · riga 2407 |
202223,3%
202321,7%
202420%
202518,3%
202616,7%
202715%
|
| RCEP C C · riga 2407 |
202223,8%
202322,5%
202421,3%
202520%
202618,8%
202717,5%
|
| RCEP D D · riga 2407 |
202225%
202325%
202425%
202525%
202625%
202725%
|
| RCEP E E · riga 2410 |
202225%
202325%
202425%
202525%
202625%
202725%
|
| RCEP F F · riga 2407 |
202223,3%
202321,7%
202420%
202518,3%
202616,7%
202715%
|
| VIFTA VI · riga 2244 |
202425%
202525%
202625%
202725%
Colonna ausiliaria J: 8 |
* I periodi CPTPP (I)–(VII) sono associati agli anni tramite confronto con il BT2026 (dati DERIVATI – da verificare).
Consulenza e avvisi
Valutazione generale (origine non considerata). Esegui lo Smart Tariff Advisory per una valutazione specifica per origine.
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Descrizione
- RCEP (Allegato C) 18,8%, AHKFTA 25%, RCEP (Allegato D) 25%, RCEP (Allegato E) 25%, VIFTA 25%: the preferential rate is equal to or higher than the MFN rate (18%) in the source tariff – claiming the FTA brings no saving.
- Dati correlati
- MFN 18%
- Azione consigliata
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Stato della verifica
- Non verificato – controllo necessario
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Descrizione
- Subheading 1901.90 has 10 lines; 1901.90.49 is distinguished from its siblings by: In other forms.
- Dati correlati
- 1901.90.11 Medical foods; 1901.90.19 Other; 1901.90.20 Malt extract; 1901.90.31 Filled milk; 1901.90.32 Other, containing cocoa powder; 1901.90.39 Other
- Riferimento normativo
- 31/2022/TT-BTC
- Azione consigliata
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Stato della verifica
- Non verificato – controllo necessario
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Descrizione
- The VAT column shows "8/10".
- Riferimento normativo
- 181/2025/NĐ-CP
- Azione consigliata
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Stato della verifica
- Non verificato – controllo necessario
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Descrizione
- The source file records no trade remedy for 1901.90.49. This does NOT mean there is no risk.
- Azione consigliata
- Check the MOIT Trade Remedies Authority database.
- Stato della verifica
- Non verificato – controllo necessario
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Descrizione
- The MFN rate 18% for 1901.90.49 was checked against BT2026 (cell BT2026!N2403), basis 26/2023/NĐ-CP.
- Riferimento normativo
- 26/2023/NĐ-CP
- Azione consigliata
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Stato della verifica
- Verificato rispetto al file tariffario di origine
Note di capitolo
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