Appendix II — Preferential import tariff

Attached to Decree No. 26/2023/ND-CP

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Section/Chapter notes

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION;

OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR

THE INTAKE OF NICOTINE INTO THE HUMAN BODY

Notes.

1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

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

Notes.

1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, or insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or 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 referred to 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 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 or blood or of 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 or meat offal or of insects. This subheading takes precedence over all other subheadings of heading 16.02.

2. Fish, crustaceans, molluscs and other aquatic invertebrates referred to by name in the subheadings of heading 16.04 or 16.05 relate to the species specified in Chapter 3 under the same names.

Chapter 16 — Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

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Commodity codeDescription of goodsDuty rate (%)
16.01Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products
1601.00.10- In airtight containers for retail sale15
1601.00.90- Other15
16.02Other prepared or preserved meat, meat offal, blood or insects
1602.10- Homogenised preparations:
1602.10.10- - Containing pork, in airtight containers for retail sale15
1602.10.90- - Other15
1602.20.00- Of liver of any animal30
- Of poultry of heading 01.05:
1602.31- - Of turkeys:
1602.31.10- - - In airtight containers for retail sale22
- - - Other:
1602.31.91- - - - Of mechanically deboned or separated meat22
1602.31.99- - - - Other22
1602.32- - Of fowls of the species Gallus domesticus:
1602.32.10- - - Chicken curry, in airtight containers for retail sale40
1602.32.90- - - Other22
1602.39.00- - Other22
- Of swine:
1602.41- - Hams and cuts thereof:
1602.41.10- - - In airtight containers for retail sale22
1602.41.90- - - Other22
1602.42- - Shoulders and cuts thereof:
1602.42.10- - - In airtight containers for retail sale22
1602.42.90- - - Other22
1602.49- - Other, including mixtures:
- - - Luncheon meat:
1602.49.11- - - - In airtight containers for retail sale22
1602.49.19- - - - Other22
- - - Other:
1602.49.91- - - - In airtight containers for retail sale22
1602.49.99- - - - Other22
1602.50- Of bovine animals:
1602.50.10- - In airtight containers for retail sale35
1602.50.90- - Other35
1602.90- Other, including preparations of blood of any animal:
1602.90.10- - Mutton curry, in airtight containers for retail sale35
1602.90.20- - Preparations of blood35
1602.90.90- - Other35
16.03Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
1603.00.10- Of meat30
1603.00.90- Other30
16.04Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
- Fish, whole or in pieces, but not minced:
1604.11- - Salmon:
1604.11.10- - - In airtight containers for retail sale30
1604.11.90- - - Other30
1604.12- - Herrings:
1604.12.10- - - In airtight containers for retail sale30
1604.12.90- - - Other30
1604.13- - Sardines, sardinella and brisling or sprats:
- - - Sardines:
1604.13.11- - - - In airtight containers for retail sale30
1604.13.19- - - - Other30
- - - Other:
1604.13.91- - - - In airtight containers for retail sale30
1604.13.99- - - - Other30
1604.14- - Tunas, skipjack tuna and bonito (Sarda spp.):
- - - In airtight containers for retail sale:
1604.14.11- - - - Tunas30
1604.14.19- - - - Other30
- - - Other:
1604.14.91- - - - Pre-cooked tunas30
1604.14.99- - - - Other30
1604.15- - Mackerel:
1604.15.10- - - In airtight containers for retail sale30
1604.15.90- - - Other30
1604.16- - Anchovies:
1604.16.10- - - In airtight containers for retail sale35
1604.16.90- - - Other35
1604.17- - Eels:
1604.17.10- - - In airtight containers for retail sale30
1604.17.90- - - Other30
1604.18- - Shark fins:
1604.18.10- - - Ready for immediate consumption20
- - - Other:
1604.18.91- - - - In airtight containers for retail sale30
1604.18.99- - - - Other30
1604.19- - Other:
1604.19.20- - - Horse mackerel, in airtight containers for retail sale30
1604.19.30- - - Other, in airtight containers for retail sale30
1604.19.90- - - Other30
1604.20- Other prepared or preserved fish:
1604.20.20- - Fish sausages30
1604.20.30- - Fish ball30
1604.20.40- - Fish paste30
- - Other:
1604.20.91- - - In airtight containers for retail sale30
1604.20.99- - - Other30
- Caviar and caviar substitutes:
1604.31.00- - Caviar35
1604.32.00- - Caviar substitutes35
16.05Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
1605.10- Crab:
- - In airtight containers for retail sale:
1605.10.11- - - Swimming crabs (crabs of the family Portunidae)35
1605.10.12- - - King crabs (crabs of the family Lithodidae)35
1605.10.13- - - Snow crabs (crabs of the family Oregoniidae)35
1605.10.14- - - Other35
1605.10.90- - Other35
- Shrimps and prawns:
1605.21.00- - Not in airtight container30
1605.29- - Other:
1605.29.20- - - Shrimp ball30
1605.29.30- - - Breaded shrimp30
1605.29.90- - - Other30
1605.30.00- Lobster35
1605.40.00- Other crustaceans35
- Molluscs:
1605.51.00- - Oysters25
1605.52.00- - Scallops, including queen scallops25
1605.53.00- - Mussels25
1605.54- - Cuttle fish and squid:
1605.54.10- - - In airtight containers for retail sale25
1605.54.90- - - Other25
1605.55.00- - Octopus25
1605.56.00- - Clams, cockles and arkshells25
1605.57- - Abalone:
1605.57.10- - - In airtight containers for retail sale25
1605.57.90- - - Other25
1605.58.00- - Snails, other than sea snails25
1605.59.00- - Other25
- Other aquatic invertebrates:
1605.61.00- - Sea cucumbers25
1605.62.00- - Sea urchins25
1605.63.00- - Jellyfish25
1605.69.00- - Other25

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