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