SECTION IV · Capitolo 16

Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

Nomenclatura e aliquote 2026 dalla tariffa consolidata BT2026. FONTE

Note di capitolo (7)

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

Codice SADescrizioneUnitàDazio all'importazione ordinarioMFNVAT
1601 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products
1601.00.10 - In airtight containers for retail sale kg 22,5% 15% 8 / 10 (più aliquote)
1601.00.90 - Other kg 22,5% 15% 8 / 10 (più aliquote)
1602 Other prepared or preserved meat, meat offal, blood or insects
1602.10 - Homogenised preparations:
1602.10.10 - - Containing pork, in airtight containers for retail sale kg 22,5% 15% 8 / 10 (più aliquote)
1602.10.90 - - Other kg 22,5% 15% 8 / 10 (più aliquote)
1602.20.00 - Of liver of any animal kg 45% 30% 8 / 10 (più aliquote)
- Of poultry of heading 01.05:
1602.31 - - Of turkeys:
1602.31.10 - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (più aliquote)
- - - Other:
1602.31.91 - - - - Of mechanically deboned or separated meat kg 33% 22% 8 / 10 (più aliquote)
1602.31.99 - - - - Other kg 33% 22% 8 / 10 (più aliquote)
1602.32 - - Of fowls of the species Gallus domesticus:
1602.32.10 - - - Chicken curry, in airtight containers for retail sale kg 60% 40% 8 / 10 (più aliquote)
1602.32.90 - - - Other kg 33% 22% 8 / 10 (più aliquote)
1602.39.00 - - Other kg 33% 22% 8 / 10 (più aliquote)
- Of swine:
1602.41 - - Hams and cuts thereof:
1602.41.10 - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (più aliquote)
1602.41.90 - - - Other kg 33% 22% 8 / 10 (più aliquote)
1602.42 - - Shoulders and cuts thereof:
1602.42.10 - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (più aliquote)
1602.42.90 - - - Other kg 33% 22% 8 / 10 (più aliquote)
1602.49 - - Other, including mixtures:
- - - Luncheon meat:
1602.49.11 - - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (più aliquote)
1602.49.19 - - - - Other kg 33% 22% 8 / 10 (più aliquote)
- - - Other:
1602.49.91 - - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (più aliquote)
1602.49.99 - - - - Other kg 33% 22% 8 / 10 (più aliquote)
1602.50 - Of bovine animals:
1602.50.10 - - In airtight containers for retail sale kg 52,5% 35% 8 / 10 (più aliquote)
1602.50.90 - - Other kg 52,5% 35% 8 / 10 (più aliquote)
1602.90 - Other, including preparations of blood of any animal:
1602.90.10 - - Mutton curry, in airtight containers for retail sale kg 52,5% 35% 8 / 10 (più aliquote)
1602.90.20 - - Preparations of blood kg 52,5% 35% 8 / 10 (più aliquote)
1602.90.90 - - Other kg 52,5% 35% 8 / 10 (più aliquote)
1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
1603.00.10 - Of meat kg 45% 30% 8 / 10 (più aliquote)
1603.00.90 - Other kg 45% 30% 8 / 10 (più aliquote)
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
- Fish, whole or in pieces, but not minced:
1604.11 - - Salmon:
1604.11.10 - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (più aliquote)
1604.11.90 - - - Other kg 45% 30% 8 / 10 (più aliquote)
1604.12 - - Herrings:
1604.12.10 - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (più aliquote)
1604.12.90 - - - Other kg 45% 30% 8 / 10 (più aliquote)
1604.13 - - Sardines, sardinella and brisling or sprats:
- - - Sardines:
1604.13.11 - - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (più aliquote)
1604.13.19 - - - - Other kg 45% 30% 8 / 10 (più aliquote)
- - - Other:
1604.13.91 - - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (più aliquote)
1604.13.99 - - - - Other kg 45% 30% 8 / 10 (più aliquote)
1604.14 - - Tunas, skipjack tuna and bonito (Sarda spp.):
- - - In airtight containers for retail sale:
1604.14.11 - - - - Tunas kg 45% 30% 8 / 10 (più aliquote)
1604.14.19 - - - - Other kg 45% 30% 8 / 10 (più aliquote)
- - - Other:
1604.14.91 - - - - Pre-cooked tunas kg 45% 30% 8 / 10 (più aliquote)
1604.14.99 - - - - Other kg 45% 30% 8 / 10 (più aliquote)
1604.15 - - Mackerel:
1604.15.10 - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (più aliquote)
1604.15.90 - - - Other kg 45% 30% 8 / 10 (più aliquote)
1604.16 - - Anchovies:
1604.16.10 - - - In airtight containers for retail sale kg 52,5% 35% 8 / 10 (più aliquote)
1604.16.90 - - - Other kg 52,5% 35% 8 / 10 (più aliquote)
1604.17 - - Eels:
1604.17.10 - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (più aliquote)
1604.17.90 - - - Other kg 45% 30% 8 / 10 (più aliquote)
1604.18 - - Shark fins:
1604.18.10 - - - Ready for immediate consumption kg 30% 20% 8 / 10 (più aliquote)
- - - Other:
1604.18.91 - - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (più aliquote)
1604.18.99 - - - - Other kg 45% 30% 8 / 10 (più aliquote)
1604.19 - - Other:
1604.19.20 - - - Horse mackerel, in airtight containers for retail sale kg 45% 30% 8 / 10 (più aliquote)
1604.19.30 - - - Other, in airtight containers for retail sale kg 45% 30% 8 / 10 (più aliquote)
1604.19.90 - - - Other kg 45% 30% 8 / 10 (più aliquote)
1604.20 - Other prepared or preserved fish:
1604.20.20 - - Fish sausages kg 45% 30% 8 / 10 (più aliquote)
1604.20.30 - - Fish ball kg 45% 30% 8 / 10 (più aliquote)
1604.20.40 - - Fish paste kg 45% 30% 8 / 10 (più aliquote)
- - Other:
1604.20.91 - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (più aliquote)
1604.20.99 - - - Other kg 45% 30% 8 / 10 (più aliquote)
- Caviar and caviar substitutes:
1604.31.00 - - Caviar kg 52,5% 35% 8 / 10 (più aliquote)
1604.32.00 - - Caviar substitutes kg 52,5% 35% 8 / 10 (più aliquote)
1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
1605.10 - Crab:
- - In airtight containers for retail sale:
1605.10.11 - - - Swimming crabs (crabs of the family Portunidae) kg 52,5% 35% 8 / 10 (più aliquote)
1605.10.12 - - - King crabs (crabs of the family Lithodidae) kg 52,5% 35% 8 / 10 (più aliquote)
1605.10.13 - - - Snow crabs (crabs of the family Oregoniidae) kg 52,5% 35% 8 / 10 (più aliquote)
1605.10.14 - - - Other kg 52,5% 35% 8 / 10 (più aliquote)
1605.10.90 - - Other kg 52,5% 35% 8 / 10 (più aliquote)
- Shrimps and prawns:
1605.21.00 - - Not in airtight container kg 45% 30% 8 / 10 (più aliquote)
1605.29 - - Other:
1605.29.20 - - - Shrimp ball kg 45% 30% 8 / 10 (più aliquote)
1605.29.30 - - - Breaded shrimp kg 45% 30% 8 / 10 (più aliquote)
1605.29.90 - - - Other kg 45% 30% 8 / 10 (più aliquote)
1605.30.00 - Lobster kg 52,5% 35% 8 / 10 (più aliquote)
1605.40.00 - Other crustaceans kg 52,5% 35% 8 / 10 (più aliquote)
- Molluscs:
1605.51.00 - - Oysters kg 37,5% 25% 8 / 10 (più aliquote)
1605.52.00 - - Scallops, including queen scallops kg 37,5% 25% 8 / 10 (più aliquote)
1605.53.00 - - Mussels kg 37,5% 25% 8 / 10 (più aliquote)
1605.54 - - Cuttle fish and squid:
1605.54.10 - - - In airtight containers for retail sale kg 37,5% 25% 8 / 10 (più aliquote)
1605.54.90 - - - Other kg 37,5% 25% 8 / 10 (più aliquote)
1605.55.00 - - Octopus kg 37,5% 25% 8 / 10 (più aliquote)
1605.56.00 - - Clams, cockles and arkshells kg 37,5% 25% 8 / 10 (più aliquote)
1605.57 - - Abalone:
1605.57.10 - - - In airtight containers for retail sale kg 37,5% 25% 8 / 10 (più aliquote)
1605.57.90 - - - Other kg 37,5% 25% 8 / 10 (più aliquote)
1605.58.00 - - Snails, other than sea snails kg 37,5% 25% 8 / 10 (più aliquote)
1605.59.00 - - Other kg 37,5% 25% 8 / 10 (più aliquote)
- Other aquatic invertebrates:
1605.61.00 - - Sea cucumbers kg 37,5% 25% 8 / 10 (più aliquote)
1605.62.00 - - Sea urchins kg 37,5% 25% 8 / 10 (più aliquote)
1605.63.00 - - Jellyfish kg 37,5% 25% 8 / 10 (più aliquote)
1605.69.00 - - Other kg 37,5% 25% 8 / 10 (più aliquote)