SECTION IV · Capítulo 16
Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
Nomenclatura e taxas de 2026 da pauta consolidada BT2026. FONTE
Notas de capítulo (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
| Código SH | Descrição | Unidade | Direito de importação ordinário | MFN | VAT |
|---|---|---|---|---|---|
| 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 (várias taxas) |
| 1601.00.90 | - Other | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 1602.10.90 | - - Other | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 1602.20.00 | - Of liver of any animal | kg | 45% | 30% | 8 / 10 (várias taxas) |
| - Of poultry of heading 01.05: | |||||
| 1602.31 | - - Of turkeys: | ||||
| 1602.31.10 | - - - In airtight containers for retail sale | kg | 33% | 22% | 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 1602.31.91 | - - - - Of mechanically deboned or separated meat | kg | 33% | 22% | 8 / 10 (várias taxas) |
| 1602.31.99 | - - - - Other | kg | 33% | 22% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 1602.32.90 | - - - Other | kg | 33% | 22% | 8 / 10 (várias taxas) |
| 1602.39.00 | - - Other | kg | 33% | 22% | 8 / 10 (várias taxas) |
| - Of swine: | |||||
| 1602.41 | - - Hams and cuts thereof: | ||||
| 1602.41.10 | - - - In airtight containers for retail sale | kg | 33% | 22% | 8 / 10 (várias taxas) |
| 1602.41.90 | - - - Other | kg | 33% | 22% | 8 / 10 (várias taxas) |
| 1602.42 | - - Shoulders and cuts thereof: | ||||
| 1602.42.10 | - - - In airtight containers for retail sale | kg | 33% | 22% | 8 / 10 (várias taxas) |
| 1602.42.90 | - - - Other | kg | 33% | 22% | 8 / 10 (várias taxas) |
| 1602.49 | - - Other, including mixtures: | ||||
| - - - Luncheon meat: | |||||
| 1602.49.11 | - - - - In airtight containers for retail sale | kg | 33% | 22% | 8 / 10 (várias taxas) |
| 1602.49.19 | - - - - Other | kg | 33% | 22% | 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 1602.49.91 | - - - - In airtight containers for retail sale | kg | 33% | 22% | 8 / 10 (várias taxas) |
| 1602.49.99 | - - - - Other | kg | 33% | 22% | 8 / 10 (várias taxas) |
| 1602.50 | - Of bovine animals: | ||||
| 1602.50.10 | - - In airtight containers for retail sale | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1602.50.90 | - - Other | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 1602.90.20 | - - Preparations of blood | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1602.90.90 | - - Other | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | ||||
| 1603.00.10 | - Of meat | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1603.00.90 | - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 1604.11.90 | - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.12 | - - Herrings: | ||||
| 1604.12.10 | - - - In airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.12.90 | - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.13 | - - Sardines, sardinella and brisling or sprats: | ||||
| - - - Sardines: | |||||
| 1604.13.11 | - - - - In airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.13.19 | - - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 1604.13.91 | - - - - In airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.13.99 | - - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.14 | - - Tunas, skipjack tuna and bonito (Sarda spp.): | ||||
| - - - In airtight containers for retail sale: | |||||
| 1604.14.11 | - - - - Tunas | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.14.19 | - - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 1604.14.91 | - - - - Pre-cooked tunas | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.14.99 | - - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.15 | - - Mackerel: | ||||
| 1604.15.10 | - - - In airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.15.90 | - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.16 | - - Anchovies: | ||||
| 1604.16.10 | - - - In airtight containers for retail sale | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1604.16.90 | - - - Other | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1604.17 | - - Eels: | ||||
| 1604.17.10 | - - - In airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.17.90 | - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.18 | - - Shark fins: | ||||
| 1604.18.10 | - - - Ready for immediate consumption | kg | 30% | 20% | 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 1604.18.91 | - - - - In airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.18.99 | - - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.19 | - - Other: | ||||
| 1604.19.20 | - - - Horse mackerel, in airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.19.30 | - - - Other, in airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.19.90 | - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.20 | - Other prepared or preserved fish: | ||||
| 1604.20.20 | - - Fish sausages | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.20.30 | - - Fish ball | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.20.40 | - - Fish paste | kg | 45% | 30% | 8 / 10 (várias taxas) |
| - - Other: | |||||
| 1604.20.91 | - - - In airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1604.20.99 | - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| - Caviar and caviar substitutes: | |||||
| 1604.31.00 | - - Caviar | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1604.32.00 | - - Caviar substitutes | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 1605.10.12 | - - - King crabs (crabs of the family Lithodidae) | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1605.10.13 | - - - Snow crabs (crabs of the family Oregoniidae) | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1605.10.14 | - - - Other | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1605.10.90 | - - Other | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| - Shrimps and prawns: | |||||
| 1605.21.00 | - - Not in airtight container | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1605.29 | - - Other: | ||||
| 1605.29.20 | - - - Shrimp ball | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1605.29.30 | - - - Breaded shrimp | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1605.29.90 | - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1605.30.00 | - Lobster | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1605.40.00 | - Other crustaceans | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| - Molluscs: | |||||
| 1605.51.00 | - - Oysters | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 1605.52.00 | - - Scallops, including queen scallops | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 1605.53.00 | - - Mussels | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 1605.54 | - - Cuttle fish and squid: | ||||
| 1605.54.10 | - - - In airtight containers for retail sale | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 1605.54.90 | - - - Other | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 1605.55.00 | - - Octopus | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 1605.56.00 | - - Clams, cockles and arkshells | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 1605.57 | - - Abalone: | ||||
| 1605.57.10 | - - - In airtight containers for retail sale | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 1605.57.90 | - - - Other | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 1605.58.00 | - - Snails, other than sea snails | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 1605.59.00 | - - Other | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| - Other aquatic invertebrates: | |||||
| 1605.61.00 | - - Sea cucumbers | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 1605.62.00 | - - Sea urchins | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 1605.63.00 | - - Jellyfish | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 1605.69.00 | - - Other | kg | 37,5% | 25% | 8 / 10 (várias taxas) |