SECTION IV · 류 16

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

통합 세율표 BT2026의 품목표와 2026년 세율. 원본

류의 주 (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

HS 코드설명단위일반 수입세MFNVAT
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 (여러 세율)
1601.00.90 - Other kg 22.5% 15% 8 / 10 (여러 세율)
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 (여러 세율)
1602.10.90 - - Other kg 22.5% 15% 8 / 10 (여러 세율)
1602.20.00 - Of liver of any animal kg 45% 30% 8 / 10 (여러 세율)
- Of poultry of heading 01.05:
1602.31 - - Of turkeys:
1602.31.10 - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (여러 세율)
- - - Other:
1602.31.91 - - - - Of mechanically deboned or separated meat kg 33% 22% 8 / 10 (여러 세율)
1602.31.99 - - - - Other kg 33% 22% 8 / 10 (여러 세율)
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 (여러 세율)
1602.32.90 - - - Other kg 33% 22% 8 / 10 (여러 세율)
1602.39.00 - - Other kg 33% 22% 8 / 10 (여러 세율)
- Of swine:
1602.41 - - Hams and cuts thereof:
1602.41.10 - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (여러 세율)
1602.41.90 - - - Other kg 33% 22% 8 / 10 (여러 세율)
1602.42 - - Shoulders and cuts thereof:
1602.42.10 - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (여러 세율)
1602.42.90 - - - Other kg 33% 22% 8 / 10 (여러 세율)
1602.49 - - Other, including mixtures:
- - - Luncheon meat:
1602.49.11 - - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (여러 세율)
1602.49.19 - - - - Other kg 33% 22% 8 / 10 (여러 세율)
- - - Other:
1602.49.91 - - - - In airtight containers for retail sale kg 33% 22% 8 / 10 (여러 세율)
1602.49.99 - - - - Other kg 33% 22% 8 / 10 (여러 세율)
1602.50 - Of bovine animals:
1602.50.10 - - In airtight containers for retail sale kg 52.5% 35% 8 / 10 (여러 세율)
1602.50.90 - - Other kg 52.5% 35% 8 / 10 (여러 세율)
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 (여러 세율)
1602.90.20 - - Preparations of blood kg 52.5% 35% 8 / 10 (여러 세율)
1602.90.90 - - Other kg 52.5% 35% 8 / 10 (여러 세율)
1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
1603.00.10 - Of meat kg 45% 30% 8 / 10 (여러 세율)
1603.00.90 - Other kg 45% 30% 8 / 10 (여러 세율)
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 (여러 세율)
1604.11.90 - - - Other kg 45% 30% 8 / 10 (여러 세율)
1604.12 - - Herrings:
1604.12.10 - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (여러 세율)
1604.12.90 - - - Other kg 45% 30% 8 / 10 (여러 세율)
1604.13 - - Sardines, sardinella and brisling or sprats:
- - - Sardines:
1604.13.11 - - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (여러 세율)
1604.13.19 - - - - Other kg 45% 30% 8 / 10 (여러 세율)
- - - Other:
1604.13.91 - - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (여러 세율)
1604.13.99 - - - - Other kg 45% 30% 8 / 10 (여러 세율)
1604.14 - - Tunas, skipjack tuna and bonito (Sarda spp.):
- - - In airtight containers for retail sale:
1604.14.11 - - - - Tunas kg 45% 30% 8 / 10 (여러 세율)
1604.14.19 - - - - Other kg 45% 30% 8 / 10 (여러 세율)
- - - Other:
1604.14.91 - - - - Pre-cooked tunas kg 45% 30% 8 / 10 (여러 세율)
1604.14.99 - - - - Other kg 45% 30% 8 / 10 (여러 세율)
1604.15 - - Mackerel:
1604.15.10 - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (여러 세율)
1604.15.90 - - - Other kg 45% 30% 8 / 10 (여러 세율)
1604.16 - - Anchovies:
1604.16.10 - - - In airtight containers for retail sale kg 52.5% 35% 8 / 10 (여러 세율)
1604.16.90 - - - Other kg 52.5% 35% 8 / 10 (여러 세율)
1604.17 - - Eels:
1604.17.10 - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (여러 세율)
1604.17.90 - - - Other kg 45% 30% 8 / 10 (여러 세율)
1604.18 - - Shark fins:
1604.18.10 - - - Ready for immediate consumption kg 30% 20% 8 / 10 (여러 세율)
- - - Other:
1604.18.91 - - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (여러 세율)
1604.18.99 - - - - Other kg 45% 30% 8 / 10 (여러 세율)
1604.19 - - Other:
1604.19.20 - - - Horse mackerel, in airtight containers for retail sale kg 45% 30% 8 / 10 (여러 세율)
1604.19.30 - - - Other, in airtight containers for retail sale kg 45% 30% 8 / 10 (여러 세율)
1604.19.90 - - - Other kg 45% 30% 8 / 10 (여러 세율)
1604.20 - Other prepared or preserved fish:
1604.20.20 - - Fish sausages kg 45% 30% 8 / 10 (여러 세율)
1604.20.30 - - Fish ball kg 45% 30% 8 / 10 (여러 세율)
1604.20.40 - - Fish paste kg 45% 30% 8 / 10 (여러 세율)
- - Other:
1604.20.91 - - - In airtight containers for retail sale kg 45% 30% 8 / 10 (여러 세율)
1604.20.99 - - - Other kg 45% 30% 8 / 10 (여러 세율)
- Caviar and caviar substitutes:
1604.31.00 - - Caviar kg 52.5% 35% 8 / 10 (여러 세율)
1604.32.00 - - Caviar substitutes kg 52.5% 35% 8 / 10 (여러 세율)
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 (여러 세율)
1605.10.12 - - - King crabs (crabs of the family Lithodidae) kg 52.5% 35% 8 / 10 (여러 세율)
1605.10.13 - - - Snow crabs (crabs of the family Oregoniidae) kg 52.5% 35% 8 / 10 (여러 세율)
1605.10.14 - - - Other kg 52.5% 35% 8 / 10 (여러 세율)
1605.10.90 - - Other kg 52.5% 35% 8 / 10 (여러 세율)
- Shrimps and prawns:
1605.21.00 - - Not in airtight container kg 45% 30% 8 / 10 (여러 세율)
1605.29 - - Other:
1605.29.20 - - - Shrimp ball kg 45% 30% 8 / 10 (여러 세율)
1605.29.30 - - - Breaded shrimp kg 45% 30% 8 / 10 (여러 세율)
1605.29.90 - - - Other kg 45% 30% 8 / 10 (여러 세율)
1605.30.00 - Lobster kg 52.5% 35% 8 / 10 (여러 세율)
1605.40.00 - Other crustaceans kg 52.5% 35% 8 / 10 (여러 세율)
- Molluscs:
1605.51.00 - - Oysters kg 37.5% 25% 8 / 10 (여러 세율)
1605.52.00 - - Scallops, including queen scallops kg 37.5% 25% 8 / 10 (여러 세율)
1605.53.00 - - Mussels kg 37.5% 25% 8 / 10 (여러 세율)
1605.54 - - Cuttle fish and squid:
1605.54.10 - - - In airtight containers for retail sale kg 37.5% 25% 8 / 10 (여러 세율)
1605.54.90 - - - Other kg 37.5% 25% 8 / 10 (여러 세율)
1605.55.00 - - Octopus kg 37.5% 25% 8 / 10 (여러 세율)
1605.56.00 - - Clams, cockles and arkshells kg 37.5% 25% 8 / 10 (여러 세율)
1605.57 - - Abalone:
1605.57.10 - - - In airtight containers for retail sale kg 37.5% 25% 8 / 10 (여러 세율)
1605.57.90 - - - Other kg 37.5% 25% 8 / 10 (여러 세율)
1605.58.00 - - Snails, other than sea snails kg 37.5% 25% 8 / 10 (여러 세율)
1605.59.00 - - Other kg 37.5% 25% 8 / 10 (여러 세율)
- Other aquatic invertebrates:
1605.61.00 - - Sea cucumbers kg 37.5% 25% 8 / 10 (여러 세율)
1605.62.00 - - Sea urchins kg 37.5% 25% 8 / 10 (여러 세율)
1605.63.00 - - Jellyfish kg 37.5% 25% 8 / 10 (여러 세율)
1605.69.00 - - Other kg 37.5% 25% 8 / 10 (여러 세율)