SECTION IV · 類 23
Residues and waste from the food industries;prepared animal fodder
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (5)
Note
1. Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.
Subheading Note
1. For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12.
(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 |
|---|---|---|---|---|---|
| 2301 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves | ||||
| 2301.10.00 | - Flours, meals and pellets, of meat or meat offal; greaves | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2301.20 | - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: | ||||
| 2301.20.10 | - - Of fish, with a protein content of less than 60% by weight | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2301.20.20 | - - Of fish, with a protein content of 60% or more by weight | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2301.20.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2302 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants | ||||
| 2302.10.00 | - Of maize (corn) | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2302.30 | - Of wheat: | ||||
| 2302.30.10 | - - Bran and pollard | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2302.30.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2302.40 | - Of other cereals: | ||||
| 2302.40.10 | - - Of rice | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2302.40.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2302.50.00 | - Of leguminous plants | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2303 | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets | ||||
| 2303.10 | - Residues of starch manufacture and similar residues: | ||||
| 2303.10.10 | - - Of manioc (cassava) or sago | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2303.10.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2303.20.00 | - Beet-pulp, bagasse and other waste of sugar manufacture | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2303.30.00 | - Brewing or distilling dregs and waste | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2304 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil | ||||
| 2304.00.10 | - Defatted soya-bean flour, fit for human consumption | kg | 5% | 0% | 8 / 10 (複数の税率) |
| - Soya-bean meal: | |||||
| 2304.00.21 | - - Fit for human consumption | kg | 3% | 2% | 5 / 8 / 10 (複数の税率) |
| 2304.00.29 | - - Other | kg | 0% | 0% | 5 / 8 / 10 (複数の税率) |
| 2304.00.90 | - Other | kg | 0% | 0% | 5 / 8 / 10 (複数の税率) |
| 2305.00.00 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2306 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05 | ||||
| 2306.10.00 | - Of cotton seeds | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2306.20.00 | - Of linseed | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2306.30.00 | - Of sunflower seeds | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - Of rape or colza seeds: | |||||
| 2306.41 | - - Of low erucic acid rape or colza seeds: | ||||
| 2306.41.10 | - - - Of low erucic acid rape seeds | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2306.41.20 | - - - Of low erucic acid colza seeds | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2306.49 | - - Other: | ||||
| 2306.49.10 | - - - Of other rape seeds | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2306.49.20 | - - - Of other colza seeds | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2306.50.00 | - Of coconut or copra | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2306.60 | - Of palm nuts or kernels: | ||||
| 2306.60.10 | - - Ground or in the form of pellets | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2306.60.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2306.90 | - Other: | ||||
| 2306.90.10 | - - Of maize (corn) germ | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2306.90.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2307.00.00 | Wine lees; argol | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2308.00.00 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2309 | Preparations of a kind used in animal feeding | ||||
| 2309.10 | - Dog or cat food, put up for retail sale: | ||||
| 2309.10.10 | - - Containing meat | kg | 10.5% | 7% | 5 / 8 / 10 (複数の税率) |
| 2309.10.90 | - - Other | kg | 10.5% | 7% | 5 / 8 / 10 (複数の税率) |
| 2309.90 | - Other: | ||||
| - - Complete feed: | |||||
| 2309.90.11 | - - - Of a kind suitable for poultry | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 2309.90.12 | - - - Of a kind suitable for swine | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 2309.90.13 | - - - Of a kind suitable for prawns | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2309.90.14 | - - - Of a kind suitable for primates | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 2309.90.19 | - - - Other | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 2309.90.20 | - - Premixes, feed supplements or feed additives | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 2309.90.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |