SECTION IV · 章 23
Residues and waste from the food industries;prepared animal fodder
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (5)
Note
1. Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.
Subheading Note
1. For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12.
(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 |
|---|---|---|---|---|---|
| 2301 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves | ||||
| 2301.10.00 | - Flours, meals and pellets, of meat or meat offal; greaves | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2301.20 | - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: | ||||
| 2301.20.10 | - - Of fish, with a protein content of less than 60% by weight | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2301.20.20 | - - Of fish, with a protein content of 60% or more by weight | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2301.20.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2302 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants | ||||
| 2302.10.00 | - Of maize (corn) | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2302.30 | - Of wheat: | ||||
| 2302.30.10 | - - Bran and pollard | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2302.30.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2302.40 | - Of other cereals: | ||||
| 2302.40.10 | - - Of rice | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2302.40.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2302.50.00 | - Of leguminous plants | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2303 | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets | ||||
| 2303.10 | - Residues of starch manufacture and similar residues: | ||||
| 2303.10.10 | - - Of manioc (cassava) or sago | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2303.10.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2303.20.00 | - Beet-pulp, bagasse and other waste of sugar manufacture | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2303.30.00 | - Brewing or distilling dregs and waste | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2304 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil | ||||
| 2304.00.10 | - Defatted soya-bean flour, fit for human consumption | kg | 5% | 0% | 8 / 10 (多个税率) |
| - Soya-bean meal: | |||||
| 2304.00.21 | - - Fit for human consumption | kg | 3% | 2% | 5 / 8 / 10 (多个税率) |
| 2304.00.29 | - - Other | kg | 0% | 0% | 5 / 8 / 10 (多个税率) |
| 2304.00.90 | - Other | kg | 0% | 0% | 5 / 8 / 10 (多个税率) |
| 2305.00.00 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2306 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05 | ||||
| 2306.10.00 | - Of cotton seeds | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2306.20.00 | - Of linseed | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2306.30.00 | - Of sunflower seeds | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| - Of rape or colza seeds: | |||||
| 2306.41 | - - Of low erucic acid rape or colza seeds: | ||||
| 2306.41.10 | - - - Of low erucic acid rape seeds | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2306.41.20 | - - - Of low erucic acid colza seeds | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2306.49 | - - Other: | ||||
| 2306.49.10 | - - - Of other rape seeds | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2306.49.20 | - - - Of other colza seeds | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2306.50.00 | - Of coconut or copra | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2306.60 | - Of palm nuts or kernels: | ||||
| 2306.60.10 | - - Ground or in the form of pellets | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2306.60.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2306.90 | - Other: | ||||
| 2306.90.10 | - - Of maize (corn) germ | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2306.90.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2307.00.00 | Wine lees; argol | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2308.00.00 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2309 | Preparations of a kind used in animal feeding | ||||
| 2309.10 | - Dog or cat food, put up for retail sale: | ||||
| 2309.10.10 | - - Containing meat | kg | 10.5% | 7% | 5 / 8 / 10 (多个税率) |
| 2309.10.90 | - - Other | kg | 10.5% | 7% | 5 / 8 / 10 (多个税率) |
| 2309.90 | - Other: | ||||
| - - Complete feed: | |||||
| 2309.90.11 | - - - Of a kind suitable for poultry | kg | 4.5% | 3% | 5 / 8 / 10 (多个税率) |
| 2309.90.12 | - - - Of a kind suitable for swine | kg | 4.5% | 3% | 5 / 8 / 10 (多个税率) |
| 2309.90.13 | - - - Of a kind suitable for prawns | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2309.90.14 | - - - Of a kind suitable for primates | kg | 4.5% | 3% | 5 / 8 / 10 (多个税率) |
| 2309.90.19 | - - - Other | kg | 4.5% | 3% | 5 / 8 / 10 (多个税率) |
| 2309.90.20 | - - Premixes, feed supplements or feed additives | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 2309.90.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |