章 02 · Meat and edible meat offal

0210.99.90

Other

0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal
- Other, including edible flours and meals of meat or meat offal:
0210.99 - - Other:
- - - Other

Thịt và phụ phẩm dạng thịt ăn được sau giết mổ, muối, ngâm nước muối, làm khô hoặc hun khói; bột mịn và bột thô ăn được làm từ thịt hoặc phụ phẩm dạng thịt sau giết mổ / - Loại khác, kể cả bột mịn và bột thô ăn được làm từ thịt hoặc phụ phẩm dạng thịt sau giết mổ: / - - Loại khác: / - - - Loại khác

单位: kg 级别: 8 位税号 来源: BT2026 行 228 源数据

2026 年适用税费

来源：BT2026 综合税则（更新至 2026 年 4 月 5 日）

普通进口税 30% 15/2023/QĐ-TTg · 2023-07-15

优惠税率（最惠国） 20% 26/2023/NĐ-CP · 2023-07-15

增值税 * / 5 / 8 / 10 (多个税率) 181/2025/NĐ-CP · 2025-07-01

特别消费税无数据

环境保护税无数据

出口税无数据

特别优惠（FTA）税率——2026

原产国

FTA	税率	数据依据	原产地证明	法律依据	状态
AANZFTA	0% 公布的最低税率	BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn)	AANZ	121/2022/NĐ-CP	从价税
ACFTA	0% 公布的最低税率	BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn)	E	118/2022/NĐ-CP	从价税
AIFTA	0% 公布的最低税率	BT2026 综合税则 01/01/2026 - 31/12/2026	AI	122/2022/NĐ-CP	从价税
AJCEP	0% 公布的最低税率	BT2026 综合税则 01/4/2026 - 31/3/2027	AJ	120/2022/NĐ-CP	从价税
AKFTA	0% (除外 LA) 公布的最低税率	BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn)	AK	119/2022/NĐ-CP	从价税
ATIGA	0% 公布的最低税率	BT2026 综合税则 2026	D	126/2022/NĐ-CP	从价税
CPTPP	0% 公布的最低税率	BT2026 综合税则 (VI)	CPTPP	115/2022/NĐ-CP	从价税
VCFTA	0% 公布的最低税率	BT2026 综合税则 2026	VC	112/2022/NĐ-CP	从价税
VJEPA	0% 公布的最低税率	BT2026 综合税则 01/4/2026 - 31/3/2027	JV · Form VJ	124/2022/NĐ-CP	从价税
VKFTA	0% 公布的最低税率	BT2026 综合税则 2026	VK	125/2022/NĐ-CP	从价税
VN-EAEU	0% 公布的最低税率	BT2026 综合税则 2026	EAV	113/2022/NĐ-CP	从价税
VN-LAO	0% 公布的最低税率	BT2026 综合税则	S	206/2025/NĐ-CP	从价税
EVFTA	2.5%	BT2026 综合税则 2026	EUR.1	116/2022/NĐ-CP	从价税
UKVFTA	2.5%	BT2026 综合税则 2026	EUR.1	117/2022/NĐ-CP	从价税
AHKFTA	4%	BT2026 综合税则 2026	AHK	123/2022/NĐ-CP	从价税
RCEP (附件 A) BN, KH, ID, LA, MY, MM, PH, SG, TH	10%	BT2026 综合税则 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	从价税
RCEP (附件 B) AU	10%	BT2026 综合税则 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	从价税
RCEP (附件 C) CN	10%	BT2026 综合税则 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	从价税
RCEP (附件 E) KR	10%	BT2026 综合税则 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	从价税
RCEP (附件 F) NZ	10%	BT2026 综合税则 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	从价税
RCEP (附件 D) JP	10.9%	BT2026 综合税则 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	从价税
VIFTA	20%	BT2026 综合税则 2026	Form VI (verify)	131/2024/NĐ-CP	从价税
VN-CAM	无数据	无数据	S	56/2026/NĐ-CP	无数据
VNCU	无数据	无数据	VNCB · Form VC (Cuba)	114/2022/NĐ-CP	无数据

公布了税率并不意味着货物符合条件。需要满足原产地规则并持有有效的原产地证明。

运行智能关税咨询比较 FTA 计算税费

税率历史/按年降税

来自 2022–2027 年 FTA 税率表工作表

FTA	期间
ACFTA AC · 行 227	2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA AT · 行 228	20220% 20230% 20240% 20250% 20260% 20270% 产品特定原产地规则: RVC40 hoặc CC
AJCEP AJ · 行 230	30/12/2022 - 31/3/20231% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
VJEPA VJ · 行 228	30/12/2022 - 31/3/20232.5% 01/4/2023 - 31/3/20241% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA AK · 行 228	2022 - 2027 (một mức cho cả giai đoạn)0% 被排除的国家: LA 含排除项的税率: 0(-LA)
AANZFTA AANZ · 行 227	2022 - 2027 (một mức cho cả giai đoạn)0% 税率列 F（隐藏）: 0
AIFTA AI · 行 230	30/12/20220% 31/12/2022 - 30/12/20230% 31/12/2023 - 30/12/20240% 31/12/2024 - 31/12/20250% 01/01/2026 - 31/12/20260% 01/01/2027 - 31/12/20270%
VKFTA VK · 行 228	20220% 20230% 20240% 20250% 20260% 20270%
VCFTA VC · 行 229	20224% 20232% 20240% 20250% 20260% 20270%
VN-EAEU EAV · 行 230	20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA AKH · 行 229	202212% 20238% 20248% 20254% 20264% 20270%
EVFTA EV-NK · 行 227	202212.5% 202310% 20247.5% 20255% 20262.5% 20270% 变更标记（辅助）: X
UKVFTA UKV · 行 229	202212.5% 202310% 20247.5% 20255% 20262.5% 20270% 变更标记（辅助）: X
CPTPP CPTPP · 行 229	(I) → 20218.5% (II) → 20225.7% (III) → 20232.8% (IV) → 20240% (V) → 20250% (VI) → 20260% (VII) → 2027*0%
RCEP A RCEPT-A · 行 228	202218% 202316% 202414% 202512% 202610% 20278%
RCEP B B · 行 228	202218% 202316% 202414% 202512% 202610% 20278%
RCEP C C · 行 228	202218% 202316% 202414% 202512% 202610% 20278%
RCEP D D · 行 228	202218.2% 202316.4% 202414.5% 202512.7% 202610.9% 20279.1%
RCEP E E · 行 228	202218% 202316% 202414% 202512% 202610% 20278%
RCEP F F · 行 228	202218% 202316% 202414% 202512% 202610% 20278%
VIFTA VI · 行 212	202420% 202520% 202620% 202720% 辅助列 J: 8

* CPTPP 期间（I）–（VII）通过与 BT2026 比对推导为年份（推导数据——请核实）。

咨询与警告

一般评估（未考虑原产国）。如需按原产国评估，请运行智能关税咨询。

YELLOW – REVIEW REQUIRED DOC-003 Quarantine

说明: Item policy (source, Vietnamese): Động vật, sản phẩm động vật trên cạn phải kiểm dịch (01/2024/TT-BNNPTNT M1)
法律依据: 01/2024/TT-BNNPTNT
建议措施: Register for animal/plant quarantine as required.
核实状态: 源文件中引用的文件；有效性未核实

YELLOW – REVIEW REQUIRED DOC-004 Other item policy

说明: Item policy (source, Vietnamese): HH là mẫu vật động vật rừng nguy cấp, quý, hiếm và động vật thuộc các phụ lụcCITES (17/2023/TT-BNNPTNT)
法律依据: 17/2023/TT-BNNPTNT
建议措施: Read the referenced instruments.
核实状态: 源文件中引用的文件；有效性未核实

YELLOW – REVIEW REQUIRED DOC-004 Other item policy

说明: Item policy (source, Vietnamese): Dược liệu làm thuốc XK, NK (09/2024/TT-BYT-DM11)
法律依据: 09/2024/TT-BYT-DM
建议措施: Read the referenced instruments.
核实状态: 源文件中引用的文件；有效性未核实

YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN

说明: VIFTA 20%: the preferential rate is equal to or higher than the MFN rate (20%) in the source tariff – claiming the FTA brings no saving.
相关数据: MFN 20%
建议措施: Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
核实状态: 未核实 – 需要检查

YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist

说明: Subheading 0210.99 has 3 lines; 0210.99.90 is distinguished from its siblings by: Other.
相关数据: 0210.99.10 Freeze-dried diced chicken; 0210.99.20 Dried pork skin
法律依据: 31/2022/TT-BTC
建议措施: Verify the distinguishing features; consider an advance classification ruling if uncertain.
核实状态: 未核实 – 需要检查

YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates

说明: The VAT column shows "*/5/8/10".
法律依据: 181/2025/NĐ-CP
建议措施: Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
核实状态: 未核实 – 需要检查

GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required

说明: The source file records no trade remedy for 0210.99.90. This does NOT mean there is no risk.
建议措施: Check the MOIT Trade Remedies Authority database.
核实状态: 未核实 – 需要检查

GREEN – VERIFIED DQ-001 MFN rate present in the source

说明: The MFN rate 20% for 0210.99.90 was checked against BT2026 (cell BT2026!N228), basis 26/2023/NĐ-CP.
法律依据: 26/2023/NĐ-CP
建议措施: Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
核实状态: 已与源税则文件核对

章注释

Note

1. This Chapter does not cover:

(a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

(b) Edible, non-living insects (heading 04.10);

(d) Animal fat, other than products of heading 02.09 (Chapter 15).

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022

商品政策

HH là mẫu vật động vật rừng nguy cấp, quý, hiếm và động vật thuộc các phụ lụcCITES (17/2023/TT-BNNPTNT)
Động vật, sản phẩm động vật trên cạn phải kiểm dịch (01/2024/TT-BNNPTNT M1)
Dược liệu làm thuốc XK, NK (09/2024/TT-BYT-DM11)

来源：BT2026 的“按 HS 编码的商品政策”栏

法律依据

15/2023/QĐ-TTg 有效（据源文件）
普通进口税
26/2023/NĐ-CP 有效（据源文件）
优惠税率（最惠国）
118/2022/NĐ-CP 有效（据源文件）
scheme.ACFTA
126/2022/NĐ-CP 有效（据源文件）
scheme.ATIGA
120/2022/NĐ-CP 有效（据源文件）
scheme.AJCEP
124/2022/NĐ-CP 有效（据源文件）
scheme.VJEPA
119/2022/NĐ-CP 有效（据源文件）
scheme.AKFTA
121/2022/NĐ-CP 有效（据源文件）
scheme.AANZFTA
122/2022/NĐ-CP 有效（据源文件）
scheme.AIFTA
125/2022/NĐ-CP 有效（据源文件）
scheme.VKFTA
112/2022/NĐ-CP 有效（据源文件）
scheme.VCFTA
113/2022/NĐ-CP 有效（据源文件）
scheme.VN-EAEU
115/2022/NĐ-CP 有效（据源文件）
scheme.CPTPP
123/2022/NĐ-CP 有效（据源文件）
scheme.AHKFTA
116/2022/NĐ-CP 有效（据源文件）
scheme.EVFTA
117/2022/NĐ-CP 有效（据源文件）
scheme.UKVFTA
206/2025/NĐ-CP 有效（据源文件）
scheme.VN-LAO
131/2024/NĐ-CP 未核实
scheme.VIFTA
129/2022/NĐ-CP 有效（据源文件）
scheme.RCEP
181/2025/NĐ-CP 有效（据源文件）
增值税
17/2023/TT-BNNPTNT 有效（据源文件）
商品政策
01/2024/TT-BNNPTNT 有效（据源文件）
商品政策
09/2024/TT-BYT-DM 未核实
商品政策