SECTION IV · Capítulo 19
Preparations of cereals, flour, starch or milk; pastrycooks' products
Nomenclatura e taxas de 2026 da pauta consolidada BT2026. FONTE
Notas de capítulo (14)
Notes
1. This Chapter does not cover:
(a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or
(c) Medicaments or other products of Chapter 30.
2. For the purposes of heading 19.01:
(a) The term “groats” means cereal groats of Chapter 11;
(b) The terms “flour” and “meal” mean:
(1) Cereal flour and meal of Chapter 11, and
(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).
3. Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).
4. For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.
(1) Tham khảo TCVN 4995:2016
(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 |
|---|---|---|---|---|---|
| 1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included | ||||
| 1901.10 | - Preparations suitable for infants or young children, put up for retail sale: | ||||
| 1901.10.10 | - - Of malt extract | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 1901.10.20 | - - Of goods of headings 04.01 to 04.04 | kg | 10,5% | 7% | 8 / 10 (várias taxas) |
| 1901.10.30 | - - Of soya-bean powder | kg | 27% | 18% | 8 / 10 (várias taxas) |
| - - Other: | |||||
| 1901.10.91 | - - - Medical foods | kg | 10,5% | 7% | 8 / 10 (várias taxas) |
| 1901.10.92 | - - - Other, for children age over 1 year but not exceeding 3 years | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 1901.10.99 | - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 1901.20 | - Mixes and doughs for the preparation of bakers' wares of heading 19.05: | ||||
| 1901.20.10 | - - Of flour, groats, meal, starch or malt extract, not containing cocoa | kg | 27% | 18% | 8 / 10 (várias taxas) |
| 1901.20.20 | - - Of flour, groats, meal, starch or malt extract, containing cocoa | kg | 27% | 18% | 8 / 10 (várias taxas) |
| 1901.20.30 | - - Other, not containing cocoa | kg | 27% | 18% | 8 / 10 (várias taxas) |
| 1901.20.40 | - - Other, containing cocoa | kg | 27% | 18% | 8 / 10 (várias taxas) |
| 1901.90 | - Other: | ||||
| - - Preparations suitable for infants or young children, not put up for retail sale: | |||||
| 1901.90.11 | - - - Medical foods | kg | 10,5% | 7% | 8 / 10 (várias taxas) |
| 1901.90.19 | - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 1901.90.20 | - - Malt extract | kg | 15% | 10% | 8 / 10 (várias taxas) |
| - - Other, of goods of headings 04.01 to 04.04: | |||||
| 1901.90.31 | - - - Filled milk | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 1901.90.32 | - - - Other, containing cocoa powder | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 1901.90.39 | - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| - - Other soya-based preparations: | |||||
| 1901.90.41 | - - - In powder form | kg | 27% | 18% | 8 / 10 (várias taxas) |
| 1901.90.49 | - - - In other forms | kg | 27% | 18% | 8 / 10 (várias taxas) |
| - - Other: | |||||
| 1901.90.91 | - - - Medical foods | kg | 10,5% | 7% | 8 / 10 (várias taxas) |
| 1901.90.99 | - - - Other | kg | 27% | 18% | 8 / 10 (várias taxas) |
| 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | ||||
| - Uncooked pasta, not stuffed or otherwise prepared: | |||||
| 1902.11.00 | - - Containing eggs | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 1902.19 | - - Other: | ||||
| 1902.19.20 | - - - Rice vermicelli (including bee hoon) | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 1902.19.30 | - - - Transparent vermicelli | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 1902.19.40 | - - - Other noodles | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 1902.19.90 | - - - Other | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 1902.20 | - Stuffed pasta, whether or not cooked or otherwise prepared: | ||||
| 1902.20.10 | - - Stuffed with meat or meat offal | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 1902.20.30 | - - Stuffed with fish, crustaceans or molluscs | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 1902.20.90 | - - Other | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 1902.30 | - Other pasta: | ||||
| 1902.30.20 | - - Rice vermicelli (including bee hoon) | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1902.30.30 | - - Transparent vermicelli | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1902.30.40 | - - Other instant noodles | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1902.30.90 | - - Other | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1902.40.00 | - Couscous | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 1903.00.00 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included | ||||
| 1904.10 | - Prepared foods obtained by the swelling or roasting of cereals or cereal products: | ||||
| 1904.10.10 | - - Containing cocoa | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 1904.10.90 | - - Other | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 1904.20 | - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: | ||||
| 1904.20.10 | - - Prepared foods obtained from unroasted cereal flakes | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1904.20.90 | - - Other | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1904.30.00 | - Bulgur wheat | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1904.90 | - Other: | ||||
| 1904.90.10 | - - Rice preparations, including pre-cooked rice | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1904.90.90 | - - Other | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 1905 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | ||||
| 1905.10.00 | - Crispbread | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 1905.20.00 | - Gingerbread and the like | kg | 60% | 40% | 8 / 10 (várias taxas) |
| - Sweet biscuits; waffles and wafers: | |||||
| 1905.31 | - - Sweet biscuits: | ||||
| 1905.31.10 | - - - Not containing cocoa | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 1905.31.20 | - - - Containing cocoa | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 1905.32 | - - Waffles and wafers: | ||||
| 1905.32.10 | - - - Waffles | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1905.32.20 | - - - Wafers | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 1905.40 | - Rusks, toasted bread and similar toasted products: | ||||
| 1905.40.10 | - - Not containing added sugar, honey, eggs, fats, cheese or fruit | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 1905.40.90 | - - Other | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 1905.90 | - Other: | ||||
| 1905.90.10 | - - Unsweetened teething biscuits | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 1905.90.20 | - - Other unsweetened biscuits | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 1905.90.30 | - - Cakes | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1905.90.40 | - - Pastries | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1905.90.50 | - - Flourless bakers’ wares | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1905.90.60 | - - Empty cachets and similar products of a kind suitable for pharmaceutical use | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 1905.90.70 | - - Communion wafers, sealing wafers, rice paper and similar products | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 1905.90.80 | - - Other crisp savoury food products | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 1905.90.90 | - - Other | kg | 30% | 20% | 8 / 10 (várias taxas) |