SECTION II · 章 07
Edible vegetables and certain roots and tubers
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (12)
Notes
1. This Chapter does not cover forage products of heading 12.14.
2. In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).
3. Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than:
(a) dried leguminous vegetables, shelled (heading 07.13);
(b) sweet corn in the forms specified in headings 11.02 to 11.04;
(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);
(d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06).
4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04).
5. Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.
(1): Tham khảo TCVN 10341:2015
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS 编码 | 描述 | 单位 | 普通进口税 | MFN | VAT |
|---|---|---|---|---|---|
| 0701 | Potatoes, fresh or chilled | ||||
| 0701.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0701.90 | - Other: | ||||
| 0701.90.10 | - - Chipping potatoes | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0701.90.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0702.00.00 | Tomatoes, fresh or chilled | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled | ||||
| 0703.10 | - Onions and shallots: | ||||
| - - Onions: | |||||
| 0703.10.11 | - - - Bulbs for propagation | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0703.10.19 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| - - Shallots: | |||||
| 0703.10.21 | - - - Bulbs for propagation | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0703.10.29 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0703.20 | - Garlic: | ||||
| 0703.20.10 | - - Bulbs for propagation | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0703.20.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0703.90 | - Leeks and other alliaceous vegetables: | ||||
| 0703.90.10 | - - Bulbs for propagation | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0703.90.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0704 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled | ||||
| 0704.10 | - Cauliflowers and broccoli: | ||||
| 0704.10.10 | - - Cauliflowers | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0704.10.20 | - - Headed broccoli | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0704.10.90 | - - Other broccoli | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0704.20.00 | - Brussels sprouts | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0704.90 | - Other: | ||||
| 0704.90.10 | - - Round (drumhead) cabbages | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0704.90.20 | - - Chinese mustard | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0704.90.30 | - - Other cabbages | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0704.90.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0705 | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled | ||||
| - Lettuce: | |||||
| 0705.11.00 | - - Cabbage lettuce (head lettuce) | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0705.19.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| - Chicory: | |||||
| 0705.21.00 | - - Witloof chicory (Cichorium intybus var. foliosum) | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0705.29.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0706 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled | ||||
| 0706.10 | - Carrots and turnips: | ||||
| 0706.10.10 | - - Carrots | kg | 25.5% | 17% | * / 5 / 8 / 10 (多个税率) |
| 0706.10.20 | - - Turnips | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0706.90.00 | - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0707.00.00 | Cucumbers and gherkins, fresh or chilled | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled | ||||
| 0708.10.00 | - Peas (Pisum sativum) | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0708.20 | - Beans (Vigna spp., Phaseolus spp.): | ||||
| 0708.20.10 | - - French beans | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0708.20.20 | - - Long beans | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0708.20.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0708.90.00 | - Other leguminous vegetables | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0709 | Other vegetables, fresh or chilled | ||||
| 0709.20.00 | - Asparagus | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 0709.30.00 | - Aubergines (egg-plants) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0709.40.00 | - Celery other than celeriac | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| - Mushrooms and truffles: | |||||
| 0709.51.00 | - - Mushrooms of the genus Agaricus | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0709.52.00 | - - Mushrooms of the genus Boletus | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0709.53.00 | - - Mushrooms of the genus Cantharellus | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0709.54.00 | - - Shiitake (Lentinus edodes) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0709.55.00 | - - Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0709.56.00 | - - Truffles (Tuber spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0709.59 | - - Other: | ||||
| 0709.59.20 | - - - Truffles, other than Tuber spp. | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0709.59.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0709.60 | - Fruits of the genus Capsicum or of the genus Pimenta: | ||||
| 0709.60.10 | - - Chillies (fruits of genus Capsicum) | kg | 19.5% | 13% | * / 5 / 8 / 10 (多个税率) |
| 0709.60.90 | - - Other | kg | 19.5% | 13% | * / 5 / 8 / 10 (多个税率) |
| 0709.70.00 | - Spinach, New Zealand spinach and orache spinach (garden spinach) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| - Other: | |||||
| 0709.91.00 | - - Globe artichokes | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0709.92.00 | - - Olives | kg | 18% | 12% | * / 5 / 8 / 10 (多个税率) |
| 0709.93.00 | - - Pumpkins, squash and gourds (Cucurbita spp.) | kg | 19.5% | 13% | * / 5 / 8 / 10 (多个税率) |
| 0709.99 | - - Other: | ||||
| 0709.99.10 | - - - Sweet corn | kg | 19.5% | 13% | * / 5 / 8 / 10 (多个税率) |
| 0709.99.20 | - - - Lady's finger (Okra) | kg | 19.5% | 13% | * / 5 / 8 / 10 (多个税率) |
| 0709.99.90 | - - - Other | kg | 19.5% | 13% | * / 5 / 8 / 10 (多个税率) |
| 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen | ||||
| 0710.10.00 | - Potatoes | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| - Leguminous vegetables, shelled or unshelled: | |||||
| 0710.21.00 | - - Peas (Pisum sativum) | kg | 25.5% | 17% | * / 5 / 8 / 10 (多个税率) |
| 0710.22.00 | - - Beans (Vigna spp., Phaseolus spp.) | kg | 25.5% | 17% | * / 5 / 8 / 10 (多个税率) |
| 0710.29.00 | - - Other | kg | 25.5% | 17% | * / 5 / 8 / 10 (多个税率) |
| 0710.30.00 | - Spinach, New Zealand spinach and orache spinach (garden spinach) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0710.40.00 | - Sweet corn | kg | 25.5% | 17% | * / 5 / 8 / 10 (多个税率) |
| 0710.80.00 | - Other vegetables | kg | 25.5% | 17% | * / 5 / 8 / 10 (多个税率) |
| 0710.90.00 | - Mixtures of vegetables | kg | 25.5% | 17% | * / 5 / 8 / 10 (多个税率) |
| 0711 | Vegetables provisionally preserved, but unsuitable in that state for immediate consumption | ||||
| 0711.20 | - Olives: | ||||
| 0711.20.10 | - - Preserved by sulphur dioxide gas | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0711.20.90 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0711.40 | - Cucumbers and gherkins: | ||||
| 0711.40.10 | - - Preserved by sulphur dioxide gas | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0711.40.90 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| - Mushrooms and truffles: | |||||
| 0711.51 | - - Mushrooms of the genus Agaricus: | ||||
| 0711.51.10 | - - - Preserved by sulphur dioxide gas | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0711.51.90 | - - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0711.59 | - - Other: | ||||
| 0711.59.10 | - - - Preserved by sulphur dioxide gas | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0711.59.90 | - - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0711.90 | - Other vegetables; mixtures of vegetables: | ||||
| 0711.90.10 | - - Sweet corn | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0711.90.20 | - - Chillies (fruits of genus Capsicum) | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0711.90.30 | - - Capers | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0711.90.40 | - - Onions, preserved by sulphur dioxide gas | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0711.90.50 | - - Onions, preserved other than by sulphur dioxide gas | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0711.90.60 | - - Other, preserved by sulphur dioxide gas | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0711.90.90 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared | ||||
| 0712.20.00 | - Onions | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: | |||||
| 0712.31.00 | - - Mushrooms of the genus Agaricus | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0712.32.00 | - - Wood ears (Auricularia spp.) | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0712.33.00 | - - Jelly fungi (Tremella spp.) | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0712.34.00 | - - Shiitake (Lentinus edodes) | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0712.39 | - - Other: | ||||
| 0712.39.10 | - - - Truffles | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0712.39.90 | - - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| 0712.90 | - Other vegetables; mixtures of vegetables: | ||||
| 0712.90.10 | - - Garlic | kg | 33% | 22% | * / 5 / 8 / 10 (多个税率) |
| 0712.90.20 | - - Sweet corn | kg | 33% | 22% | * / 5 / 8 / 10 (多个税率) |
| 0712.90.90 | - - Other | kg | 33% | 22% | * / 5 / 8 / 10 (多个税率) |
| 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split | ||||
| 0713.10 | - Peas (Pisum sativum): | ||||
| 0713.10.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0713.10.90 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0713.20 | - Chickpeas (garbanzos): | ||||
| 0713.20.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0713.20.90 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| - Beans (Vigna spp., Phaseolus spp.): | |||||
| 0713.31 | - - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek: | ||||
| 0713.31.10 | - - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0713.31.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0713.32 | - - Small red (Adzuki) beans (Phaseolus or Vigna angularis): | ||||
| 0713.32.10 | - - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0713.32.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0713.33 | - - Kidney beans, including white pea beans (Phaseolus vulgaris): | ||||
| 0713.33.10 | - - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0713.33.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0713.34 | - - Bambara beans (Vigna subterranea or Voandzeia subterranea): | ||||
| 0713.34.10 | - - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0713.34.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0713.35 | - - Cow peas (Vigna unguiculata): | ||||
| 0713.35.10 | - - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0713.35.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0713.39 | - - Other: | ||||
| 0713.39.10 | - - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0713.39.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0713.40 | - Lentils: | ||||
| 0713.40.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0713.40.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0713.50 | - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor): | ||||
| 0713.50.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0713.50.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0713.60 | - Pigeon peas (Cajanus cajan): | ||||
| 0713.60.10 | - - Suitable for sowing | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0713.60.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0713.90 | - Other: | ||||
| 0713.90.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 0713.90.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith | ||||
| 0714.10 | - Manioc (cassava): | ||||
| - - Sliced or in the form of pellets: | |||||
| 0714.10.11 | - - - Dried chips | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0714.10.19 | - - - Other | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| - - Other: | |||||
| 0714.10.91 | - - - Frozen | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0714.10.99 | - - - Other | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0714.20 | - Sweet potatoes: | ||||
| 0714.20.10 | - - Frozen | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0714.20.90 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0714.30 | - Yams (Dioscorea spp.): | ||||
| 0714.30.10 | - - Frozen | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0714.30.90 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0714.40 | - Taro (Colocasia spp.): | ||||
| 0714.40.10 | - - Frozen | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0714.40.90 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0714.50 | - Yautia (Xanthosoma spp.): | ||||
| 0714.50.10 | - - Frozen | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0714.50.90 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0714.90 | - Other: | ||||
| - - Sago pith: | |||||
| 0714.90.11 | - - - Frozen | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0714.90.19 | - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| - - Other: | |||||
| 0714.90.91 | - - - Frozen | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0714.90.99 | - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |