SECTION II · Chapter 10
Cereals
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (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 code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 1001 | Wheat and meslin | ||||
| - Durum wheat: | |||||
| 1001.11.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 1001.19.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| - Other: | |||||
| 1001.91.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 1001.99 | - - Other: | ||||
| - - - Fit for human consumption: | |||||
| 1001.99.11 | - - - - Meslin | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 1001.99.12 | - - - - Wheat grain without extreme outer layer | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 1001.99.19 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| - - - Other: | |||||
| 1001.99.91 | - - - - Meslin | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 1001.99.99 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 1002 | Rye | ||||
| 1002.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 1002.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 1003 | Barley | ||||
| 1003.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 1003.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 1004 | Oats | ||||
| 1004.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 1004.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 1005 | Maize (corn) | ||||
| 1005.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 1005.90 | - Other: | ||||
| 1005.90.10 | - - Popcorn | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| - - Other: | |||||
| 1005.90.91 | - - - Fit for human consumption | kg | 3% | 2% | * / 5 / 8 / 10 (several rates) |
| 1005.90.99 | - - - Other | kg | 0% | 0% | * / 5 / 8 / 10 (several rates) |
| 1006 | Rice | ||||
| 1006.10 | - Rice in the husk (paddy or rough): | ||||
| 1006.10.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 1006.10.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 1006.20 | - Husked (brown) rice: | ||||
| 1006.20.10 | - - Hom Mali rice | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 1006.20.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 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 (several rates) |
| 1006.30.40 | - - Hom Mali rice | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 1006.30.50 | - - Basmati rice | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 1006.30.60 | - - Malys rice | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 1006.30.70 | - - Other fragrant rice | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| - - Other: | |||||
| 1006.30.91 | - - - Parboiled rice | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 1006.30.99 | - - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 1006.40 | - Broken rice: | ||||
| 1006.40.10 | - - Of a kind used for animal feed | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 1006.40.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 1007 | Grain sorghum | ||||
| 1007.10.00 | - Seed | kg | 7.5% | 5% | * / 8 / 10 (several rates) |
| 1007.90.00 | - Other | kg | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 1008 | Buckwheat, millet and canary seeds; other cereals | ||||
| 1008.10.00 | - Buckwheat | kg | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| - Millet: | |||||
| 1008.21.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (several rates) |
| 1008.29.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 1008.30.00 | - Canary seeds | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 1008.40.00 | - Fonio (Digitaria spp.) | kg | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 1008.50.00 | - Quinoa (Chenopodium quinoa) | kg | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 1008.60.00 | - Triticale | kg | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 1008.90.00 | - Other cereals | kg | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |