Meat of bovine animals, fresh or chilled
0201.10.00 — Carcasses and half-carcasses
Thịt cả con và nửa con
Unit: kg (kg)
HS code 02011000 covers carcasses and half-carcasses under heading 0201 (meat of bovine animals, fresh or chilled), Chapter 02. The MFN import duty is 30%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: */5/8/10. Unit of quantity: kg.
MFN import duty
30%
Lowest FTA
0%
ASEAN - China (ACFTA)
VAT
*/5/8/10
Excise / Env. tax
—
Not subject
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 30% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 45% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0% | 118/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027) | 0% | 120/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027) | 0% | 124/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Korea (AKFTA) | 0%excl. LA, KR | 119/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Australia/New Zealand (AANZFTA) | 0% | 121/2022/NĐ-CP | 30/12/2022 |
| ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026) | 0% | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 0% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 6% | 112/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Eurasian Economic Union (VN-EAEU)(2026) | 0% | 113/2022/NĐ-CP | 30/12/2022 |
| CPTPP Agreement(2026) | 0% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | 6% | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 0% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 0% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | * | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 15% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 15% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 15% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 16,4% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 15% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 15% | 129/2022/NĐ-CP | 30/12/2022 |
FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.
VAT · Excise tax · Environmental protection tax
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Value added tax (VAT) | */5/8/10 | 181/2025/NĐ-CP | 01/07/2025 |
Rules of origin by FTA
To claim an FTA rate the goods must meet the origin criterion below AND carry a valid C/O — the right HS code alone is not enough.
- Carcasses and half-carcasses
CC
CC
Source: 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Meat and edible meat offal
CC ngoại trừ từ chương 1
CC
Source: 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
Meat and edible meat offal
WO
WO
Source: 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Carcasses and half-carcasses
RVC40 hoặc CC
CCRVC40
Source: 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Meat of bovine animals, fresh or chilled
CC
CC
Source: 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Meat and edible meat offal
Nguyên liệu thịt và phụ phẩm dạng thịt ăn được sau giết mổ có xuất xứ thuần túy.
WO
Source: 14/2026/TT-BCT
Meat and edible meat offal
CC ngoại trừ từ
CC
Source: 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Meat and edible meat offal
Nguyên liệu là thịt và phụ phẩm dạng thịt ăn được sau giết mổ có xuất xứ thuần túy.
WO
Source: 02/2021/TT-BCT
- Carcasses and half-carcasses
WO
WO
Source: 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Carcasses and half-carcasses
CC, ngoại trừ từ Chương 1
CC
Source: 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Agreements with no rule specific to this code
This code carries a preferential rate under the agreements below but has no line of its own in the product-specific rules annex. The goods must still meet an origin requirement.
The agreement sets a general rule for codes outside the annex:
1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if they have an RVC of not less than 40% calculated in accordance with Article 8 of this Circular.
Source: 21/2019/TT-BCT · Article 7(1)
The agreement sets a general rule for codes outside the annex:
1. Products referred to in Clause 2, Article 2 are considered originating if:
a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and
b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System.
provided that the last production process is carried out in the territory of the exporting Member State.
CTSH
Source: 15/2010/TT-BCT · Article 4(1) of Appendix 1
The agreement sets a general rule for codes outside the annex:
1. General origin criterion
a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:
- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or
- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.
b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.
CTCLVC
Source: 04/2010/TT-BCT · Article 4(1) of Appendix 1
Criteria are quoted verbatim from the Vietnamese circular, not paraphrased.
Commodity policy for this HS code
Unofficial English rendering of the Vietnamese source; the document numbers link to the full text.
- Goods that are specimens of endangered, precious, and rare forest animals and animals listed in the CITES appendices (17/2023/TT-BNNPTNT)
- Terrestrial animals and animal products subject to quarantine (01/2024/TT-BNNPTNT M1)
Related documents (full text)
Notes for Section I — LIVE ANIMALS; ANIMAL PRODUCTS
Notes
1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
2. Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze-dried.
Notes for Chapter 02 — Meat and edible meat offal
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);
(c) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or
(d) Animal fat, other than products of heading 02.09 (Chapter 15).
Codes at the same level under 0201
Check neighbouring codes to make sure the classification fits best.
Data updated: 29/07/2026 · Found wrong or missing data? Report an issue for this code →