SECTION II · 章 10
Cereals
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (8)
Notes
1. (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 10.08.
2. Heading 10.05 does not cover sweet corn (Chapter 7).
Subheading Note
1. The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
(1): Tham khảo TCVN 5643:1999
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS 编码 | 描述 | 单位 | 普通进口税 | MFN | VAT |
|---|---|---|---|---|---|
| 1001 | Wheat and meslin | ||||
| - Durum wheat: | |||||
| 1001.11.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 1001.19.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| - Other: | |||||
| 1001.91.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 1001.99 | - - Other: | ||||
| - - - Fit for human consumption: | |||||
| 1001.99.11 | - - - - Meslin | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 1001.99.12 | - - - - Wheat grain without extreme outer layer | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 1001.99.19 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| - - - Other: | |||||
| 1001.99.91 | - - - - Meslin | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 1001.99.99 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 1002 | Rye | ||||
| 1002.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 1002.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 1003 | Barley | ||||
| 1003.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 1003.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 1004 | Oats | ||||
| 1004.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 1004.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 1005 | Maize (corn) | ||||
| 1005.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 1005.90 | - Other: | ||||
| 1005.90.10 | - - Popcorn | kg | 45% | 30% | * / 5 / 8 / 10 (多个税率) |
| - - Other: | |||||
| 1005.90.91 | - - - Fit for human consumption | kg | 3% | 2% | * / 5 / 8 / 10 (多个税率) |
| 1005.90.99 | - - - Other | kg | 0% | 0% | * / 5 / 8 / 10 (多个税率) |
| 1006 | Rice | ||||
| 1006.10 | - Rice in the husk (paddy or rough): | ||||
| 1006.10.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 1006.10.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 1006.20 | - Husked (brown) rice: | ||||
| 1006.20.10 | - - Hom Mali rice | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 1006.20.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 1006.30 | - Semi-milled or wholly milled rice, whether or not polished or glazed: | ||||
| 1006.30.30 | - - Glutinous rice | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 1006.30.40 | - - Hom Mali rice | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 1006.30.50 | - - Basmati rice | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 1006.30.60 | - - Malys rice | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 1006.30.70 | - - Other fragrant rice | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| - - Other: | |||||
| 1006.30.91 | - - - Parboiled rice | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 1006.30.99 | - - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 1006.40 | - Broken rice: | ||||
| 1006.40.10 | - - Of a kind used for animal feed | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 1006.40.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (多个税率) |
| 1007 | Grain sorghum | ||||
| 1007.10.00 | - Seed | kg | 7.5% | 5% | * / 8 / 10 (多个税率) |
| 1007.90.00 | - Other | kg | 7.5% | 5% | * / 5 / 8 / 10 (多个税率) |
| 1008 | Buckwheat, millet and canary seeds; other cereals | ||||
| 1008.10.00 | - Buckwheat | kg | 7.5% | 5% | * / 5 / 8 / 10 (多个税率) |
| - Millet: | |||||
| 1008.21.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (多个税率) |
| 1008.29.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 1008.30.00 | - Canary seeds | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 1008.40.00 | - Fonio (Digitaria spp.) | kg | 7.5% | 5% | * / 5 / 8 / 10 (多个税率) |
| 1008.50.00 | - Quinoa (Chenopodium quinoa) | kg | 7.5% | 5% | * / 5 / 8 / 10 (多个税率) |
| 1008.60.00 | - Triticale | kg | 7.5% | 5% | * / 5 / 8 / 10 (多个税率) |
| 1008.90.00 | - Other cereals | kg | 7.5% | 5% | * / 5 / 8 / 10 (多个税率) |