章 16 · Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

1601.00.10

In airtight containers for retail sale

  1. 1601 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products
  2. - In airtight containers for retail sale

Xúc xích và các sản phẩm tương tự làm từ thịt, từ phụ phẩm dạng thịt sau giết mổ, tiết hoặc côn trùng; các chế phẩm thực phẩm từ các sản phẩm đó / - Đóng bao bì kín khí để bán lẻ

单位: kg 级别: 8 位税号 来源: BT2026 行 2145 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 22.5% 15/2023/QĐ-TTg · 2023-07-15
优惠税率(最惠国) 15% 26/2023/NĐ-CP · 2023-07-15
增值税 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

FTA税率数据依据原产地证明法律依据状态
ATIGA 0% 公布的最低税率 BT2026 综合税则
2026
D 126/2022/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
AIFTA 5% BT2026 综合税则
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP 从价税
AANZFTA 0 / 5 (多个税率) BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP 需要解释
ACFTA 0 (-KH)/5 BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP 需要解释
AHKFTA 15 / 22 (多个税率) BT2026 综合税则
2026
AHK 123/2022/NĐ-CP 需要解释
AJCEP 0 / 0 (多个税率) BT2026 综合税则
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP 需要解释
AKFTA 0/0(-PH, KR) BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP 需要解释
CPTPP 0/2,2; M: 0/4,4 BT2026 综合税则
(VI)
CPTPP 115/2022/NĐ-CP 需要解释
EVFTA 0 / 8 (多个税率) BT2026 综合税则
2026
EUR.1 116/2022/NĐ-CP 需要解释
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
7,5 / 22 (多个税率) BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 需要解释
RCEP (附件 B)
AU
7,5 / 22 (多个税率) BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 需要解释
RCEP (附件 C)
CN
7,5 / 22 (多个税率) BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 需要解释
RCEP (附件 D)
JP
8,2 / 22 (多个税率) BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 需要解释
RCEP (附件 E)
KR
7,5 / 22 (多个税率) BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 需要解释
RCEP (附件 F)
NZ
7,5 / 22 (多个税率) BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 需要解释
UKVFTA 0 / 8 (多个税率) BT2026 综合税则
2026
EUR.1 117/2022/NĐ-CP 需要解释
VCFTA 0 / 16 (多个税率) BT2026 综合税则
2026
VC 112/2022/NĐ-CP 需要解释
VJEPA 0 / 0 (多个税率) BT2026 综合税则
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP 需要解释
VIFTA 6 / 12.6 (多个税率) BT2026 综合税则
2026
Form VI (verify) 131/2024/NĐ-CP 需要解释
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 2142
2022 - 2027 (một mức cho cả giai đoạn)无数据
ATIGA
AT · 行 2115
20220% 20230% 20240% 20250% 20260% 20270%
产品特定原产地规则: RVC40 hoặc CC
AJCEP
AJ · 行 2145
30/12/2022 - 31/3/2023无数据 01/4/2023 - 31/3/2024无数据 01/4/2024 - 31/3/2025无数据 01/4/2025 - 31/3/2026无数据 01/4/2026 - 31/3/2027无数据 01/4/2027 - 31/3/2028无数据
VJEPA
VJ · 行 2147
30/12/2022 - 31/3/2023无数据 01/4/2023 - 31/3/2024无数据 01/4/2024 - 31/3/2025无数据 01/4/2025 - 31/3/2026无数据 01/4/2026 - 31/3/2027无数据 01/4/2027 - 31/3/2028无数据
AKFTA
AK · 行 2149
2022 - 2027 (một mức cho cả giai đoạn)无数据
AANZFTA
AANZ · 行 2117
2022 - 2027 (một mức cho cả giai đoạn)无数据
AIFTA
AI · 行 2117
30/12/20225% 31/12/2022 - 30/12/20235% 31/12/2023 - 30/12/20245% 31/12/2024 - 31/12/20255% 01/01/2026 - 31/12/20265% 01/01/2027 - 31/12/20275%
VKFTA
VK · 行 2115
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 2156
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
VN-EAEU
EAV · 行 2155
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 2161
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
EVFTA
EV-NK · 行 2122
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
UKVFTA
UKV · 行 2124
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
CPTPP
CPTPP · 行 2124
(I) → 2021*无数据 (II) → 2022*无数据 (III) → 2023*无数据 (IV) → 2024*无数据 (V) → 2025*无数据 (VI) → 2026*无数据 (VII) → 2027*无数据
RCEP A
RCEPT-A · 行 2147
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
RCEP B
B · 行 2147
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
RCEP C
C · 行 2147
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
RCEP D
D · 行 2147
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
RCEP E
E · 行 2150
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
RCEP F
F · 行 2147
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
VIFTA
VI · 行 2000
2024无数据 2025无数据 2026无数据 2027无数据
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 HS-003 Classification Review Required – similar lines exist
说明
Subheading 1601.00 has 2 lines; 1601.00.10 is distinguished from its siblings by: In airtight containers for retail sale.
相关数据
1601.00.90 Other
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 "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 1601.00.10. 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 15% for 1601.00.10 was checked against BT2026 (cell BT2026!N2145), 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

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