SECTION IV · 章 21
Miscellaneous edible preparations
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (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
| HS 编码 | 描述 | 单位 | 普通进口税 | 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 (多个税率) |
| 2101.11.19 | - - - - Other | kg | 45% | 30% | 8 / 10 (多个税率) |
| 2101.11.90 | - - - Other | kg | 45% | 30% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| - - - 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 (多个税率) |
| 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 (多个税率) |
| 2101.12.99 | - - - - Other | kg | 45% | 30% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 2101.20.30 | - - Preparations of tea consisting of a mixture of tea, milk powder and sugar | kg | 45% | 30% | 8 / 10 (多个税率) |
| 2101.20.90 | - - Other | kg | 45% | 30% | 8 / 10 (多个税率) |
| 2101.30.00 | - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | kg | 45% | 30% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 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 (多个税率) |
| 2102.20.90 | - - Other | kg | 10.5% | 7% | 8 / 10 (多个税率) |
| 2102.30.00 | - Prepared baking powders | kg | 10.5% | 7% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 2103.20.00 | - Tomato ketchup and other tomato sauces | kg | 52.5% | 35% | 8 / 10 (多个税率) |
| 2103.30.00 | - Mustard flour and meal and prepared mustard | kg | 52.5% | 35% | 8 / 10 (多个税率) |
| 2103.90 | - Other: | ||||
| - - Sauces and preparations therefor: | |||||
| 2103.90.11 | - - - Chili sauce | kg | 45% | 30% | 8 / 10 (多个税率) |
| 2103.90.12 | - - - Fish sauce | kg | 48% | 32% | 8 / 10 (多个税率) |
| 2103.90.13 | - - - Other sauces | kg | 30% | 20% | 8 / 10 (多个税率) |
| 2103.90.19 | - - - Other | kg | 30% | 20% | 8 / 10 (多个税率) |
| - - Mixed condiments and mixed seasonings: | |||||
| 2103.90.21 | - - - Shrimp paste including belachan (blachan) | kg | 45% | 30% | 8 / 10 (多个税率) |
| 2103.90.29 | - - - Other | kg | 45% | 30% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 2104.10.19 | - - - Other | kg | 60% | 40% | 8 / 10 (多个税率) |
| - - Other: | |||||
| 2104.10.91 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (多个税率) |
| 2104.10.99 | - - - Other | kg | 60% | 40% | 8 / 10 (多个税率) |
| 2104.20 | - Homogenised composite food preparations: | ||||
| - - Containing meat: | |||||
| 2104.20.11 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (多个税率) |
| 2104.20.19 | - - - Other | kg | 60% | 40% | 8 / 10 (多个税率) |
| - - Other: | |||||
| 2104.20.91 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (多个税率) |
| 2104.20.99 | - - - Other | kg | 60% | 40% | 8 / 10 (多个税率) |
| 2105.00.00 | Ice cream and other edible ice, whether or not containing cocoa | kg | 30% | 20% | 8 / 10 (多个税率) |
| 2106 | Food preparations not elsewhere specified or included | ||||
| 2106.10.00 | - Protein concentrates and textured protein substances | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 2106.90 | - Other: | ||||
| - - Beancurd: | |||||
| 2106.90.11 | - - - Dried bean curd and dried bean curd stick | kg | 37.5% | 25% | 8 / 10 (多个税率) |
| 2106.90.12 | - - - Fresh soybean curd (tofu) | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 2106.90.19 | - - - Other | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 2106.90.20 | - - Powdered alcohol | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 2106.90.30 | - - Non-dairy creamer | kg | 30% | 20% | 8 / 10 (多个税率) |
| - - Autolysed yeast extracts: | |||||
| 2106.90.41 | - - - In powder form | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 2106.90.49 | - - - Other | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| - - 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 (多个税率) |
| 2106.90.54 | - - - Other preparations of a kind used as raw material for the manufacture of composite concentrates | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 2106.90.55 | - - - Other, composite concentrates for simple dilution with water to make beverages | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 2106.90.59 | - - - Other | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| - - 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 (多个税率) |
| 2106.90.62 | - - - - Of a kind used for the manufacture of alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (多个税率) |
| - - - 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 (多个税率) |
| 2106.90.65 | - - - - Of a kind used for making alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (多个税率) |
| 2106.90.66 | - - - Other, of a kind used for the manufacture of alcoholic beverages, in liquid form | kg | 27% | 18% | 8 / 10 (多个税率) |
| 2106.90.67 | - - - Other, of a kind used for the manufacture of alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (多个税率) |
| 2106.90.69 | - - - Other | kg | 27% | 18% | 8 / 10 (多个税率) |
| - - Other food supplements; fortificant premixes: | |||||
| 2106.90.71 | - - - Food supplements based on ginseng | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 2106.90.72 | - - - Other food supplements | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 2106.90.73 | - - - Fortificant premixes | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| - - 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 (多个税率) |
| 2106.90.89 | - - - Other | kg | 15% | 10% | 8 / 10 (多个税率) |
| - - 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 (多个税率) |
| 2106.90.92 | - - - Flavoured or coloured syrups | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 2106.90.93 | - - - Coconut milk, whether or not powdered | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 2106.90.95 | - - - Seri kaya | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 2106.90.96 | - - - Other medical foods | kg | 10.5% | 7% | 8 / 10 (多个税率) |
| 2106.90.97 | - - - Tempeh | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 2106.90.98 | - - - Other flavouring preparations | kg | 12% | 8% | 8 / 10 (多个税率) |
| 2106.90.99 | - - - Other | kg | 22.5% | 15% | 8 / 10 (多个税率) |