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 SHDescriçãoUnidadeDireito de importação ordinárioMFNVAT
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)