Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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Section/Chapter notes
Meat and edible meat offal
Notes.
1. This Chapter does not cover:
(a) Products of the kind described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;
(b) Non-living, edible 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).
Chapter 02 — Meat and edible meat offal
116 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 02.01 | Meat of bovine animals, fresh or chilled | |
| 0201.10.00 | - Carcasses and half-carcasses | 30 |
| 0201.20.00 | - Other cuts with bone in | 20 |
| 0201.30.00 | - Boneless | 14 |
| 02.02 | Meat of bovine animals, frozen | |
| 0202.10.00 | - Carcasses and half-carcasses | 20 |
| 0202.20.00 | - Other cuts with bone in | 20 |
| 0202.30.00 | - Boneless | 14 |
| 02.03 | Meat of swine, fresh, chilled or frozen | |
| - Fresh or chilled: | ||
| 0203.11.00 | - - Carcasses and half-carcasses | 25 |
| 0203.12.00 | - - Hams, shoulders and cuts thereof, with bone in | 25 |
| 0203.19.00 | - - Other | 22 |
| - Frozen: | ||
| 0203.21.00 | - - Carcasses and half-carcasses | 10 |
| 0203.22.00 | - - Hams, shoulders and cuts thereof, with bone in | 10 |
| 0203.29.00 | - - Other | 10 |
| 02.04 | Meat of sheep or goats, fresh, chilled or frozen | |
| 0204.10.00 | - Carcasses and half-carcasses of lamb, fresh or chilled | 7 |
| - Other meat of sheep, fresh or chilled: | ||
| 0204.21.00 | - - Carcasses and half-carcasses | 7 |
| 0204.22.00 | - - Other cuts with bone in | 7 |
| 0204.23.00 | - - Boneless | 7 |
| 0204.30.00 | - Carcasses and half-carcasses of lamb, frozen | 7 |
| - Other meat of sheep, frozen: | ||
| 0204.41.00 | - - Carcasses and half-carcasses | 7 |
| 0204.42.00 | - - Other cuts with bone in | 7 |
| 0204.43.00 | - - Boneless | 7 |
| 0204.50.00 | - Meat of goats | 7 |
| 0205.00.00 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen | 10 |
| 02.06 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen | |
| 0206.10.00 | - Of bovine animals, fresh or chilled | 8 |
| - Of bovine animals, frozen: | ||
| 0206.21.00 | - - Tongues | 8 |
| 0206.22.00 | - - Livers | 8 |
| 0206.29.00 | - - Other | 8 |
| 0206.30.00 | - Of swine, fresh or chilled | 8 |
| - Of swine, frozen: | ||
| 0206.41.00 | - - Livers | 8 |
| 0206.49.00 | - - Other | 8 |
| 0206.80.00 | - Other, fresh or chilled | 10 |
| 0206.90.00 | - Other, frozen | 10 |
| 02.07 | Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen | |
| - Of fowls of the species Gallus domesticus: | ||
| 0207.11.00 | - - Not cut in pieces, fresh or chilled | 40 |
| 0207.12.00 | - - Not cut in pieces, frozen | 40 |
| 0207.13.00 | - - Cuts and offal, fresh or chilled | 40 |
| 0207.14 | - - Cuts and offal, frozen: | |
| 0207.14.10 | - - - Wings | 20 |
| 0207.14.20 | - - - Thighs | 20 |
| 0207.14.30 | - - - Livers | 20 |
| - - - Other: | ||
| 0207.14.91 | - - - - Mechanically deboned or separated meat | 20 |
| 0207.14.99 | - - - - Other | 20 |
| - Of turkeys: | ||
| 0207.24.00 | - - Not cut in pieces, fresh or chilled | 40 |
| 0207.25.00 | - - Not cut in pieces, frozen | 40 |
| 0207.26.00 | - - Cuts and offal, fresh or chilled | 40 |
| 0207.27 | - - Cuts and offal, frozen: | |
| 0207.27.10 | - - - Livers | 20 |
| - - - Other: | ||
| 0207.27.91 | - - - - Mechanically deboned or separated meat | 20 |
| 0207.27.99 | - - - - Other | 20 |
| - Of ducks: | ||
| 0207.41.00 | - - Not cut in pieces, fresh or chilled | 40 |
| 0207.42.00 | - - Not cut in pieces, frozen | 40 |
| 0207.43.00 | - - Fatty livers, fresh or chilled | 15 |
| 0207.44.00 | - - Other, fresh or chilled | 15 |
| 0207.45 | - - Other, frozen: | |
| 0207.45.10 | - - - Fatty livers | 15 |
| 0207.45.90 | - - - Other | 15 |
| - Of geese: | ||
| 0207.51.00 | - - Not cut in pieces, fresh or chilled | 40 |
| 0207.52.00 | - - Not cut in pieces, frozen | 40 |
| 0207.53.00 | - - Fatty livers, fresh or chilled | 15 |
| 0207.54.00 | - - Other, fresh or chilled | 15 |
| 0207.55 | - - Other, frozen: | |
| 0207.55.10 | - - - Fatty livers | 15 |
| 0207.55.90 | - - - Other | 15 |
| 0207.60 | - Of guinea fowls: | |
| 0207.60.10 | - - Not cut in pieces, fresh or chilled | 40 |
| 0207.60.20 | - - Not cut in pieces, frozen | 40 |
| 0207.60.30 | - - Cuts and offal, fresh or chilled | 15 |
| 0207.60.40 | - - Cuts and offal, frozen | 15 |
| 02.08 | Other meat and edible meat offal, fresh, chilled or frozen | |
| 0208.10.00 | - Of rabbits or hares | 10 |
| 0208.30.00 | - Of primates | 10 |
| 0208.40 | - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia): | |
| 0208.40.10 | - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) | 10 |
| 0208.40.90 | - - Other | 5 |
| 0208.50.00 | - Of reptiles (including snakes and turtles) | 10 |
| 0208.60.00 | - Of camels and other camelids (Camelidae) | 5 |
| 0208.90 | - Other: | |
| 0208.90.10 | - - Frogs' legs | 10 |
| 0208.90.90 | - - Other | 5 |
| 02.09 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked | |
| 0209.10.00 | - Of pigs | 10 |
| 0209.90.00 | - Other | 10 |
| 02.10 | Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal | |
| - Meat of swine: | ||
| 0210.11.00 | - - Hams, shoulders and cuts thereof, with bone in | 10 |
| 0210.12.00 | - - Bellies (streaky) and cuts thereof | 10 |
| 0210.19 | - - Other: | |
| 0210.19.30 | - - - Bacon; boneless hams | 10 |
| 0210.19.90 | - - - Other | 10 |
| 0210.20.00 | - Meat of bovine animals | 15 |
| - Other, including edible flours and meals of meat or meat offal: | ||
| 0210.91.00 | - - Of primates | 20 |
| 0210.92 | - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia): | |
| 0210.92.10 | - - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) | 20 |
| 0210.92.90 | - - - Other | 20 |
| 0210.93.00 | - - Of reptiles (including snakes and turtles) | 20 |
| 0210.99 | - - Other: | |
| 0210.99.10 | - - - Freeze-dried diced chicken | 20 |
| 0210.99.20 | - - - Dried pork skin | 20 |
| 0210.99.90 | - - - Other | 20 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.