SECTION IV · Capítulo 21
Miscellaneous edible preparations
Nomenclatura e taxas de 2026 da pauta consolidada BT2026. FONTE
Notas de capítulo (14)
Notes
1. This Chapter does not cover:
(a) Mixed vegetables of heading 07.12;
(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);
(c) Flavoured tea (heading 09.02);
(d) Spices or other products of headings 09.04 to 09.10;
(e) Food preparations, other than the products described in heading 21.03 or 21.04, 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);
(f) Products of heading 24.04;
(g) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or
(h) Prepared enzymes of heading 35.07.
2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.
3. For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, 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 be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.
(1): Tham khảo TCVN 9702:2013
(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 |
|---|---|---|---|---|---|
| 2101 | Extracts, essences and concentrates, of coffee, tea or maté, and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | ||||
| - Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: | |||||
| 2101.11 | - - Extracts, essences and concentrates: | ||||
| - - - Instant coffee: | |||||
| 2101.11.11 | - - - - In packings of a net weight not less than 20 kg | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 2101.11.19 | - - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 2101.11.90 | - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 2101.12 | - - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: | ||||
| 2101.12.10 | - - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats | kg | 45% | 30% | 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 2101.12.91 | - - - - Coffee preparation with a basis of extracts, essences or concentrate containing added sugar, whether or not containing creamer | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 2101.12.92 | - - - - Coffee preparation with a basis of ground roasted coffee containing added sugar, whether or not containing creamer | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 2101.12.99 | - - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 2101.20 | - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté: | ||||
| 2101.20.20 | - - Tea extracts for the manufacture of tea preparations, in powder form | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 2101.20.30 | - - Preparations of tea consisting of a mixture of tea, milk powder and sugar | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 2101.20.90 | - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 2101.30.00 | - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 2102 | Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders | ||||
| 2102.10.00 | - Active yeasts | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 2102.20 | - Inactive yeasts; other single-cell micro-organisms, dead: | ||||
| 2102.20.10 | - - Of a kind used in animal feeding | kg | 10,5% | 7% | 8 / 10 (várias taxas) |
| 2102.20.90 | - - Other | kg | 10,5% | 7% | 8 / 10 (várias taxas) |
| 2102.30.00 | - Prepared baking powders | kg | 10,5% | 7% | 8 / 10 (várias taxas) |
| 2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard | ||||
| 2103.10.00 | - Soya sauce | kg | 48% | 32% | 8 / 10 (várias taxas) |
| 2103.20.00 | - Tomato ketchup and other tomato sauces | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 2103.30.00 | - Mustard flour and meal and prepared mustard | kg | 52,5% | 35% | 8 / 10 (várias taxas) |
| 2103.90 | - Other: | ||||
| - - Sauces and preparations therefor: | |||||
| 2103.90.11 | - - - Chili sauce | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 2103.90.12 | - - - Fish sauce | kg | 48% | 32% | 8 / 10 (várias taxas) |
| 2103.90.13 | - - - Other sauces | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 2103.90.19 | - - - Other | kg | 30% | 20% | 8 / 10 (várias taxas) |
| - - Mixed condiments and mixed seasonings: | |||||
| 2103.90.21 | - - - Shrimp paste including belachan (blachan) | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 2103.90.29 | - - - Other | kg | 45% | 30% | 8 / 10 (várias taxas) |
| 2104 | Soups and broths and preparations therefor; homogenised composite food preparations | ||||
| 2104.10 | - Soups and broths and preparations therefor: | ||||
| - - Containing meat: | |||||
| 2104.10.11 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 2104.10.19 | - - - Other | kg | 60% | 40% | 8 / 10 (várias taxas) |
| - - Other: | |||||
| 2104.10.91 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 2104.10.99 | - - - Other | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 2104.20 | - Homogenised composite food preparations: | ||||
| - - Containing meat: | |||||
| 2104.20.11 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 2104.20.19 | - - - Other | kg | 60% | 40% | 8 / 10 (várias taxas) |
| - - Other: | |||||
| 2104.20.91 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 2104.20.99 | - - - Other | kg | 60% | 40% | 8 / 10 (várias taxas) |
| 2105.00.00 | Ice cream and other edible ice, whether or not containing cocoa | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 2106 | Food preparations not elsewhere specified or included | ||||
| 2106.10.00 | - Protein concentrates and textured protein substances | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 2106.90 | - Other: | ||||
| - - Beancurd: | |||||
| 2106.90.11 | - - - Dried bean curd and dried bean curd stick | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 2106.90.12 | - - - Fresh soybean curd (tofu) | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 2106.90.19 | - - - Other | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 2106.90.20 | - - Powdered alcohol | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 2106.90.30 | - - Non-dairy creamer | kg | 30% | 20% | 8 / 10 (várias taxas) |
| - - Autolysed yeast extracts: | |||||
| 2106.90.41 | - - - In powder form | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 2106.90.49 | - - - Other | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| - - Other, non-alcoholic preparations of a kind used for the making or for the manufacture of beverages: | |||||
| 2106.90.53 | - - - Ginseng based products | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 2106.90.54 | - - - Other preparations of a kind used as raw material for the manufacture of composite concentrates | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 2106.90.55 | - - - Other, composite concentrates for simple dilution with water to make beverages | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 2106.90.59 | - - - Other | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| - - Other, alcoholic preparations of a kind used for the making or for the manufacture of beverages: | |||||
| - - - Preparations of a kind used as raw material for the manufacture of composite concentrates: | |||||
| 2106.90.61 | - - - - Of a kind used for the manufacture of alcoholic beverages, in liquid form | kg | 27% | 18% | 8 / 10 (várias taxas) |
| 2106.90.62 | - - - - Of a kind used for the manufacture of alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (várias taxas) |
| - - - Composite concentrates for simple dilution with water to make beverages: | |||||
| 2106.90.64 | - - - - Of a kind used for making alcoholic beverages, in liquid form | kg | 27% | 18% | 8 / 10 (várias taxas) |
| 2106.90.65 | - - - - Of a kind used for making alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (várias taxas) |
| 2106.90.66 | - - - Other, of a kind used for the manufacture of alcoholic beverages, in liquid form | kg | 27% | 18% | 8 / 10 (várias taxas) |
| 2106.90.67 | - - - Other, of a kind used for the manufacture of alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (várias taxas) |
| 2106.90.69 | - - - Other | kg | 27% | 18% | 8 / 10 (várias taxas) |
| - - Other food supplements; fortificant premixes: | |||||
| 2106.90.71 | - - - Food supplements based on ginseng | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 2106.90.72 | - - - Other food supplements | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 2106.90.73 | - - - Fortificant premixes | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| - - Food preparations for use by infants or young children: | |||||
| 2106.90.81 | - - - Food preparations for lactase deficient infants or young children | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 2106.90.89 | - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| - - Other: | |||||
| 2106.90.91 | - - - Other, mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used for food processing | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 2106.90.92 | - - - Flavoured or coloured syrups | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 2106.90.93 | - - - Coconut milk, whether or not powdered | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 2106.90.95 | - - - Seri kaya | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 2106.90.96 | - - - Other medical foods | kg | 10,5% | 7% | 8 / 10 (várias taxas) |
| 2106.90.97 | - - - Tempeh | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 2106.90.98 | - - - Other flavouring preparations | kg | 12% | 8% | 8 / 10 (várias taxas) |
| 2106.90.99 | - - - Other | kg | 22,5% | 15% | 8 / 10 (várias taxas) |