Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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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
127 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 16.01 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products | |
| 1601.00.10 | - In airtight containers for retail sale | 15 |
| 1601.00.90 | - Other | 15 |
| 16.02 | Other prepared or preserved meat, meat offal, blood or insects | |
| 1602.10 | - Homogenised preparations: | |
| 1602.10.10 | - - Containing pork, in airtight containers for retail sale | 15 |
| 1602.10.90 | - - Other | 15 |
| 1602.20.00 | - Of liver of any animal | 30 |
| - Of poultry of heading 01.05: | ||
| 1602.31 | - - Of turkeys: | |
| 1602.31.10 | - - - In airtight containers for retail sale | 22 |
| - - - Other: | ||
| 1602.31.91 | - - - - Of mechanically deboned or separated meat | 22 |
| 1602.31.99 | - - - - Other | 22 |
| 1602.32 | - - Of fowls of the species Gallus domesticus: | |
| 1602.32.10 | - - - Chicken curry, in airtight containers for retail sale | 40 |
| 1602.32.90 | - - - Other | 22 |
| 1602.39.00 | - - Other | 22 |
| - Of swine: | ||
| 1602.41 | - - Hams and cuts thereof: | |
| 1602.41.10 | - - - In airtight containers for retail sale | 22 |
| 1602.41.90 | - - - Other | 22 |
| 1602.42 | - - Shoulders and cuts thereof: | |
| 1602.42.10 | - - - In airtight containers for retail sale | 22 |
| 1602.42.90 | - - - Other | 22 |
| 1602.49 | - - Other, including mixtures: | |
| - - - Luncheon meat: | ||
| 1602.49.11 | - - - - In airtight containers for retail sale | 22 |
| 1602.49.19 | - - - - Other | 22 |
| - - - Other: | ||
| 1602.49.91 | - - - - In airtight containers for retail sale | 22 |
| 1602.49.99 | - - - - Other | 22 |
| 1602.50 | - Of bovine animals: | |
| 1602.50.10 | - - In airtight containers for retail sale | 35 |
| 1602.50.90 | - - Other | 35 |
| 1602.90 | - Other, including preparations of blood of any animal: | |
| 1602.90.10 | - - Mutton curry, in airtight containers for retail sale | 35 |
| 1602.90.20 | - - Preparations of blood | 35 |
| 1602.90.90 | - - Other | 35 |
| 16.03 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | |
| 1603.00.10 | - Of meat | 30 |
| 1603.00.90 | - Other | 30 |
| 16.04 | Prepared 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 sale | 30 |
| 1604.11.90 | - - - Other | 30 |
| 1604.12 | - - Herrings: | |
| 1604.12.10 | - - - In airtight containers for retail sale | 30 |
| 1604.12.90 | - - - Other | 30 |
| 1604.13 | - - Sardines, sardinella and brisling or sprats: | |
| - - - Sardines: | ||
| 1604.13.11 | - - - - In airtight containers for retail sale | 30 |
| 1604.13.19 | - - - - Other | 30 |
| - - - Other: | ||
| 1604.13.91 | - - - - In airtight containers for retail sale | 30 |
| 1604.13.99 | - - - - Other | 30 |
| 1604.14 | - - Tunas, skipjack tuna and bonito (Sarda spp.): | |
| - - - In airtight containers for retail sale: | ||
| 1604.14.11 | - - - - Tunas | 30 |
| 1604.14.19 | - - - - Other | 30 |
| - - - Other: | ||
| 1604.14.91 | - - - - Pre-cooked tunas | 30 |
| 1604.14.99 | - - - - Other | 30 |
| 1604.15 | - - Mackerel: | |
| 1604.15.10 | - - - In airtight containers for retail sale | 30 |
| 1604.15.90 | - - - Other | 30 |
| 1604.16 | - - Anchovies: | |
| 1604.16.10 | - - - In airtight containers for retail sale | 35 |
| 1604.16.90 | - - - Other | 35 |
| 1604.17 | - - Eels: | |
| 1604.17.10 | - - - In airtight containers for retail sale | 30 |
| 1604.17.90 | - - - Other | 30 |
| 1604.18 | - - Shark fins: | |
| 1604.18.10 | - - - Ready for immediate consumption | 20 |
| - - - Other: | ||
| 1604.18.91 | - - - - In airtight containers for retail sale | 30 |
| 1604.18.99 | - - - - Other | 30 |
| 1604.19 | - - Other: | |
| 1604.19.20 | - - - Horse mackerel, in airtight containers for retail sale | 30 |
| 1604.19.30 | - - - Other, in airtight containers for retail sale | 30 |
| 1604.19.90 | - - - Other | 30 |
| 1604.20 | - Other prepared or preserved fish: | |
| 1604.20.20 | - - Fish sausages | 30 |
| 1604.20.30 | - - Fish ball | 30 |
| 1604.20.40 | - - Fish paste | 30 |
| - - Other: | ||
| 1604.20.91 | - - - In airtight containers for retail sale | 30 |
| 1604.20.99 | - - - Other | 30 |
| - Caviar and caviar substitutes: | ||
| 1604.31.00 | - - Caviar | 35 |
| 1604.32.00 | - - Caviar substitutes | 35 |
| 16.05 | Crustaceans, 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 | - - - Other | 35 |
| 1605.10.90 | - - Other | 35 |
| - Shrimps and prawns: | ||
| 1605.21.00 | - - Not in airtight container | 30 |
| 1605.29 | - - Other: | |
| 1605.29.20 | - - - Shrimp ball | 30 |
| 1605.29.30 | - - - Breaded shrimp | 30 |
| 1605.29.90 | - - - Other | 30 |
| 1605.30.00 | - Lobster | 35 |
| 1605.40.00 | - Other crustaceans | 35 |
| - Molluscs: | ||
| 1605.51.00 | - - Oysters | 25 |
| 1605.52.00 | - - Scallops, including queen scallops | 25 |
| 1605.53.00 | - - Mussels | 25 |
| 1605.54 | - - Cuttle fish and squid: | |
| 1605.54.10 | - - - In airtight containers for retail sale | 25 |
| 1605.54.90 | - - - Other | 25 |
| 1605.55.00 | - - Octopus | 25 |
| 1605.56.00 | - - Clams, cockles and arkshells | 25 |
| 1605.57 | - - Abalone: | |
| 1605.57.10 | - - - In airtight containers for retail sale | 25 |
| 1605.57.90 | - - - Other | 25 |
| 1605.58.00 | - - Snails, other than sea snails | 25 |
| 1605.59.00 | - - Other | 25 |
| - Other aquatic invertebrates: | ||
| 1605.61.00 | - - Sea cucumbers | 25 |
| 1605.62.00 | - - Sea urchins | 25 |
| 1605.63.00 | - - Jellyfish | 25 |
| 1605.69.00 | - - Other | 25 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.