SECTION II · Capítulo 10
Cereals
Nomenclatura e taxas de 2026 da pauta consolidada BT2026. FONTE
Notas de capítulo (8)
Notes
1. (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 10.08.
2. Heading 10.05 does not cover sweet corn (Chapter 7).
Subheading Note
1. The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
(1): Tham khảo TCVN 5643:1999
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| Código SH | Descrição | Unidade | Direito de importação ordinário | MFN | VAT |
|---|---|---|---|---|---|
| 1001 | Wheat and meslin | ||||
| - Durum wheat: | |||||
| 1001.11.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (várias taxas) |
| 1001.19.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| - Other: | |||||
| 1001.91.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (várias taxas) |
| 1001.99 | - - Other: | ||||
| - - - Fit for human consumption: | |||||
| 1001.99.11 | - - - - Meslin | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 1001.99.12 | - - - - Wheat grain without extreme outer layer | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 1001.99.19 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 1001.99.91 | - - - - Meslin | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 1001.99.99 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 1002 | Rye | ||||
| 1002.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (várias taxas) |
| 1002.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 1003 | Barley | ||||
| 1003.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (várias taxas) |
| 1003.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 1004 | Oats | ||||
| 1004.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (várias taxas) |
| 1004.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 1005 | Maize (corn) | ||||
| 1005.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (várias taxas) |
| 1005.90 | - Other: | ||||
| 1005.90.10 | - - Popcorn | kg | 45% | 30% | * / 5 / 8 / 10 (várias taxas) |
| - - Other: | |||||
| 1005.90.91 | - - - Fit for human consumption | kg | 3% | 2% | * / 5 / 8 / 10 (várias taxas) |
| 1005.90.99 | - - - Other | kg | 0% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 1006 | Rice | ||||
| 1006.10 | - Rice in the husk (paddy or rough): | ||||
| 1006.10.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (várias taxas) |
| 1006.10.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (várias taxas) |
| 1006.20 | - Husked (brown) rice: | ||||
| 1006.20.10 | - - Hom Mali rice | kg | 60% | 40% | * / 5 / 8 / 10 (várias taxas) |
| 1006.20.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (várias taxas) |
| 1006.30 | - Semi-milled or wholly milled rice, whether or not polished or glazed: | ||||
| 1006.30.30 | - - Glutinous rice | kg | 60% | 40% | * / 5 / 8 / 10 (várias taxas) |
| 1006.30.40 | - - Hom Mali rice | kg | 60% | 40% | * / 5 / 8 / 10 (várias taxas) |
| 1006.30.50 | - - Basmati rice | kg | 60% | 40% | * / 5 / 8 / 10 (várias taxas) |
| 1006.30.60 | - - Malys rice | kg | 60% | 40% | * / 5 / 8 / 10 (várias taxas) |
| 1006.30.70 | - - Other fragrant rice | kg | 60% | 40% | * / 5 / 8 / 10 (várias taxas) |
| - - Other: | |||||
| 1006.30.91 | - - - Parboiled rice | kg | 60% | 40% | * / 5 / 8 / 10 (várias taxas) |
| 1006.30.99 | - - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (várias taxas) |
| 1006.40 | - Broken rice: | ||||
| 1006.40.10 | - - Of a kind used for animal feed | kg | 60% | 40% | * / 5 / 8 / 10 (várias taxas) |
| 1006.40.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (várias taxas) |
| 1007 | Grain sorghum | ||||
| 1007.10.00 | - Seed | kg | 7,5% | 5% | * / 8 / 10 (várias taxas) |
| 1007.90.00 | - Other | kg | 7,5% | 5% | * / 5 / 8 / 10 (várias taxas) |
| 1008 | Buckwheat, millet and canary seeds; other cereals | ||||
| 1008.10.00 | - Buckwheat | kg | 7,5% | 5% | * / 5 / 8 / 10 (várias taxas) |
| - Millet: | |||||
| 1008.21.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (várias taxas) |
| 1008.29.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 1008.30.00 | - Canary seeds | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 1008.40.00 | - Fonio (Digitaria spp.) | kg | 7,5% | 5% | * / 5 / 8 / 10 (várias taxas) |
| 1008.50.00 | - Quinoa (Chenopodium quinoa) | kg | 7,5% | 5% | * / 5 / 8 / 10 (várias taxas) |
| 1008.60.00 | - Triticale | kg | 7,5% | 5% | * / 5 / 8 / 10 (várias taxas) |
| 1008.90.00 | - Other cereals | kg | 7,5% | 5% | * / 5 / 8 / 10 (várias taxas) |