SECTION IV · Chapitre 16
Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
Nomenclature et taux 2026 du tarif consolidé BT2026. SOURCE
Notes de chapitre (7)
Notes
1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in 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 mentioned 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 the 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, blood or 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, meat offal or insects. This subheading takes precedence over all other subheadings of heading 16.02.
2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| Code SH | Description | Unité | Droit d'importation ordinaire | MFN | VAT |
|---|---|---|---|---|---|
| 1601 | 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 | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 1601.00.90 | - Other | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 1602 | 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 | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 1602.10.90 | - - Other | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 1602.20.00 | - Of liver of any animal | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| - Of poultry of heading 01.05: | |||||
| 1602.31 | - - Of turkeys: | ||||
| 1602.31.10 | - - - In airtight containers for retail sale | kg | 33% | 22% | 8 / 10 (plusieurs taux) |
| - - - Other: | |||||
| 1602.31.91 | - - - - Of mechanically deboned or separated meat | kg | 33% | 22% | 8 / 10 (plusieurs taux) |
| 1602.31.99 | - - - - Other | kg | 33% | 22% | 8 / 10 (plusieurs taux) |
| 1602.32 | - - Of fowls of the species Gallus domesticus: | ||||
| 1602.32.10 | - - - Chicken curry, in airtight containers for retail sale | kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| 1602.32.90 | - - - Other | kg | 33% | 22% | 8 / 10 (plusieurs taux) |
| 1602.39.00 | - - Other | kg | 33% | 22% | 8 / 10 (plusieurs taux) |
| - Of swine: | |||||
| 1602.41 | - - Hams and cuts thereof: | ||||
| 1602.41.10 | - - - In airtight containers for retail sale | kg | 33% | 22% | 8 / 10 (plusieurs taux) |
| 1602.41.90 | - - - Other | kg | 33% | 22% | 8 / 10 (plusieurs taux) |
| 1602.42 | - - Shoulders and cuts thereof: | ||||
| 1602.42.10 | - - - In airtight containers for retail sale | kg | 33% | 22% | 8 / 10 (plusieurs taux) |
| 1602.42.90 | - - - Other | kg | 33% | 22% | 8 / 10 (plusieurs taux) |
| 1602.49 | - - Other, including mixtures: | ||||
| - - - Luncheon meat: | |||||
| 1602.49.11 | - - - - In airtight containers for retail sale | kg | 33% | 22% | 8 / 10 (plusieurs taux) |
| 1602.49.19 | - - - - Other | kg | 33% | 22% | 8 / 10 (plusieurs taux) |
| - - - Other: | |||||
| 1602.49.91 | - - - - In airtight containers for retail sale | kg | 33% | 22% | 8 / 10 (plusieurs taux) |
| 1602.49.99 | - - - - Other | kg | 33% | 22% | 8 / 10 (plusieurs taux) |
| 1602.50 | - Of bovine animals: | ||||
| 1602.50.10 | - - In airtight containers for retail sale | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1602.50.90 | - - Other | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1602.90 | - Other, including preparations of blood of any animal: | ||||
| 1602.90.10 | - - Mutton curry, in airtight containers for retail sale | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1602.90.20 | - - Preparations of blood | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1602.90.90 | - - Other | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | ||||
| 1603.00.10 | - Of meat | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1603.00.90 | - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604 | 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 | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.11.90 | - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.12 | - - Herrings: | ||||
| 1604.12.10 | - - - In airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.12.90 | - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.13 | - - Sardines, sardinella and brisling or sprats: | ||||
| - - - Sardines: | |||||
| 1604.13.11 | - - - - In airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.13.19 | - - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| - - - Other: | |||||
| 1604.13.91 | - - - - In airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.13.99 | - - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.14 | - - Tunas, skipjack tuna and bonito (Sarda spp.): | ||||
| - - - In airtight containers for retail sale: | |||||
| 1604.14.11 | - - - - Tunas | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.14.19 | - - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| - - - Other: | |||||
| 1604.14.91 | - - - - Pre-cooked tunas | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.14.99 | - - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.15 | - - Mackerel: | ||||
| 1604.15.10 | - - - In airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.15.90 | - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.16 | - - Anchovies: | ||||
| 1604.16.10 | - - - In airtight containers for retail sale | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1604.16.90 | - - - Other | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1604.17 | - - Eels: | ||||
| 1604.17.10 | - - - In airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.17.90 | - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.18 | - - Shark fins: | ||||
| 1604.18.10 | - - - Ready for immediate consumption | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| - - - Other: | |||||
| 1604.18.91 | - - - - In airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.18.99 | - - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.19 | - - Other: | ||||
| 1604.19.20 | - - - Horse mackerel, in airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.19.30 | - - - Other, in airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.19.90 | - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.20 | - Other prepared or preserved fish: | ||||
| 1604.20.20 | - - Fish sausages | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.20.30 | - - Fish ball | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.20.40 | - - Fish paste | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| - - Other: | |||||
| 1604.20.91 | - - - In airtight containers for retail sale | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1604.20.99 | - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| - Caviar and caviar substitutes: | |||||
| 1604.31.00 | - - Caviar | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1604.32.00 | - - Caviar substitutes | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1605 | 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) | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1605.10.12 | - - - King crabs (crabs of the family Lithodidae) | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1605.10.13 | - - - Snow crabs (crabs of the family Oregoniidae) | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1605.10.14 | - - - Other | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1605.10.90 | - - Other | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| - Shrimps and prawns: | |||||
| 1605.21.00 | - - Not in airtight container | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1605.29 | - - Other: | ||||
| 1605.29.20 | - - - Shrimp ball | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1605.29.30 | - - - Breaded shrimp | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1605.29.90 | - - - Other | kg | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1605.30.00 | - Lobster | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1605.40.00 | - Other crustaceans | kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| - Molluscs: | |||||
| 1605.51.00 | - - Oysters | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1605.52.00 | - - Scallops, including queen scallops | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1605.53.00 | - - Mussels | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1605.54 | - - Cuttle fish and squid: | ||||
| 1605.54.10 | - - - In airtight containers for retail sale | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1605.54.90 | - - - Other | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1605.55.00 | - - Octopus | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1605.56.00 | - - Clams, cockles and arkshells | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1605.57 | - - Abalone: | ||||
| 1605.57.10 | - - - In airtight containers for retail sale | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1605.57.90 | - - - Other | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1605.58.00 | - - Snails, other than sea snails | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1605.59.00 | - - Other | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| - Other aquatic invertebrates: | |||||
| 1605.61.00 | - - Sea cucumbers | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1605.62.00 | - - Sea urchins | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1605.63.00 | - - Jellyfish | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1605.69.00 | - - Other | kg | 37,5% | 25% | 8 / 10 (plusieurs taux) |