SECTION IV · 類 19
Preparations of cereals, flour, starch or milk; pastrycooks' products
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (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
| HSコード | 記述 | 単位 | 通常輸入税 | 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 (複数の税率) |
| 1901.10.20 | - - Of goods of headings 04.01 to 04.04 | kg | 10.5% | 7% | 8 / 10 (複数の税率) |
| 1901.10.30 | - - Of soya-bean powder | kg | 27% | 18% | 8 / 10 (複数の税率) |
| - - Other: | |||||
| 1901.10.91 | - - - Medical foods | kg | 10.5% | 7% | 8 / 10 (複数の税率) |
| 1901.10.92 | - - - Other, for children age over 1 year but not exceeding 3 years | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 1901.10.99 | - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1901.20.20 | - - Of flour, groats, meal, starch or malt extract, containing cocoa | kg | 27% | 18% | 8 / 10 (複数の税率) |
| 1901.20.30 | - - Other, not containing cocoa | kg | 27% | 18% | 8 / 10 (複数の税率) |
| 1901.20.40 | - - Other, containing cocoa | kg | 27% | 18% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1901.90.19 | - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 1901.90.20 | - - Malt extract | kg | 15% | 10% | 8 / 10 (複数の税率) |
| - - Other, of goods of headings 04.01 to 04.04: | |||||
| 1901.90.31 | - - - Filled milk | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 1901.90.32 | - - - Other, containing cocoa powder | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 1901.90.39 | - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| - - Other soya-based preparations: | |||||
| 1901.90.41 | - - - In powder form | kg | 27% | 18% | 8 / 10 (複数の税率) |
| 1901.90.49 | - - - In other forms | kg | 27% | 18% | 8 / 10 (複数の税率) |
| - - Other: | |||||
| 1901.90.91 | - - - Medical foods | kg | 10.5% | 7% | 8 / 10 (複数の税率) |
| 1901.90.99 | - - - Other | kg | 27% | 18% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1902.19 | - - Other: | ||||
| 1902.19.20 | - - - Rice vermicelli (including bee hoon) | kg | 60% | 40% | 8 / 10 (複数の税率) |
| 1902.19.30 | - - - Transparent vermicelli | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 1902.19.40 | - - - Other noodles | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 1902.19.90 | - - - Other | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1902.20.30 | - - Stuffed with fish, crustaceans or molluscs | kg | 60% | 40% | 8 / 10 (複数の税率) |
| 1902.20.90 | - - Other | kg | 60% | 40% | 8 / 10 (複数の税率) |
| 1902.30 | - Other pasta: | ||||
| 1902.30.20 | - - Rice vermicelli (including bee hoon) | kg | 52.5% | 35% | 8 / 10 (複数の税率) |
| 1902.30.30 | - - Transparent vermicelli | kg | 52.5% | 35% | 8 / 10 (複数の税率) |
| 1902.30.40 | - - Other instant noodles | kg | 45% | 30% | 8 / 10 (複数の税率) |
| 1902.30.90 | - - Other | kg | 52.5% | 35% | 8 / 10 (複数の税率) |
| 1902.40.00 | - Couscous | kg | 60% | 40% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 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 (複数の税率) |
| 1904.10.90 | - - Other | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1904.20.90 | - - Other | kg | 52.5% | 35% | 8 / 10 (複数の税率) |
| 1904.30.00 | - Bulgur wheat | kg | 52.5% | 35% | 8 / 10 (複数の税率) |
| 1904.90 | - Other: | ||||
| 1904.90.10 | - - Rice preparations, including pre-cooked rice | kg | 52.5% | 35% | 8 / 10 (複数の税率) |
| 1904.90.90 | - - Other | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1905.20.00 | - Gingerbread and the like | kg | 60% | 40% | 8 / 10 (複数の税率) |
| - Sweet biscuits; waffles and wafers: | |||||
| 1905.31 | - - Sweet biscuits: | ||||
| 1905.31.10 | - - - Not containing cocoa | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 1905.31.20 | - - - Containing cocoa | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 1905.32 | - - Waffles and wafers: | ||||
| 1905.32.10 | - - - Waffles | kg | 52.5% | 35% | 8 / 10 (複数の税率) |
| 1905.32.20 | - - - Wafers | kg | 52.5% | 35% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1905.40.90 | - - Other | kg | 60% | 40% | 8 / 10 (複数の税率) |
| 1905.90 | - Other: | ||||
| 1905.90.10 | - - Unsweetened teething biscuits | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 1905.90.20 | - - Other unsweetened biscuits | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 1905.90.30 | - - Cakes | kg | 45% | 30% | 8 / 10 (複数の税率) |
| 1905.90.40 | - - Pastries | kg | 45% | 30% | 8 / 10 (複数の税率) |
| 1905.90.50 | - - Flourless bakers’ wares | kg | 45% | 30% | 8 / 10 (複数の税率) |
| 1905.90.60 | - - Empty cachets and similar products of a kind suitable for pharmaceutical use | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 1905.90.70 | - - Communion wafers, sealing wafers, rice paper and similar products | kg | 45% | 30% | 8 / 10 (複数の税率) |
| 1905.90.80 | - - Other crisp savoury food products | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 1905.90.90 | - - Other | kg | 30% | 20% | 8 / 10 (複数の税率) |