SECTION IV · Chapter 19
Preparations of cereals, flour, starch or milk; pastrycooks' products
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (14)
Notes
1. This Chapter does not cover:
(a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or
(c) Medicaments or other products of Chapter 30.
2. For the purposes of heading 19.01:
(a) The term “groats” means cereal groats of Chapter 11;
(b) The terms “flour” and “meal” mean:
(1) Cereal flour and meal of Chapter 11, and
(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).
3. Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).
4. For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.
(1) Tham khảo TCVN 4995:2016
(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 |
|---|---|---|---|---|---|
| 1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included | ||||
| 1901.10 | - Preparations suitable for infants or young children, put up for retail sale: | ||||
| 1901.10.10 | - - Of malt extract | kg | 15% | 10% | 8 / 10 (several rates) |
| 1901.10.20 | - - Of goods of headings 04.01 to 04.04 | kg | 10.5% | 7% | 8 / 10 (several rates) |
| 1901.10.30 | - - Of soya-bean powder | kg | 27% | 18% | 8 / 10 (several rates) |
| - - Other: | |||||
| 1901.10.91 | - - - Medical foods | kg | 10.5% | 7% | 8 / 10 (several rates) |
| 1901.10.92 | - - - Other, for children age over 1 year but not exceeding 3 years | kg | 15% | 10% | 8 / 10 (several rates) |
| 1901.10.99 | - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 1901.20 | - Mixes and doughs for the preparation of bakers' wares of heading 19.05: | ||||
| 1901.20.10 | - - Of flour, groats, meal, starch or malt extract, not containing cocoa | kg | 27% | 18% | 8 / 10 (several rates) |
| 1901.20.20 | - - Of flour, groats, meal, starch or malt extract, containing cocoa | kg | 27% | 18% | 8 / 10 (several rates) |
| 1901.20.30 | - - Other, not containing cocoa | kg | 27% | 18% | 8 / 10 (several rates) |
| 1901.20.40 | - - Other, containing cocoa | kg | 27% | 18% | 8 / 10 (several rates) |
| 1901.90 | - Other: | ||||
| - - Preparations suitable for infants or young children, not put up for retail sale: | |||||
| 1901.90.11 | - - - Medical foods | kg | 10.5% | 7% | 8 / 10 (several rates) |
| 1901.90.19 | - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 1901.90.20 | - - Malt extract | kg | 15% | 10% | 8 / 10 (several rates) |
| - - Other, of goods of headings 04.01 to 04.04: | |||||
| 1901.90.31 | - - - Filled milk | kg | 15% | 10% | 8 / 10 (several rates) |
| 1901.90.32 | - - - Other, containing cocoa powder | kg | 15% | 10% | 8 / 10 (several rates) |
| 1901.90.39 | - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| - - Other soya-based preparations: | |||||
| 1901.90.41 | - - - In powder form | kg | 27% | 18% | 8 / 10 (several rates) |
| 1901.90.49 | - - - In other forms | kg | 27% | 18% | 8 / 10 (several rates) |
| - - Other: | |||||
| 1901.90.91 | - - - Medical foods | kg | 10.5% | 7% | 8 / 10 (several rates) |
| 1901.90.99 | - - - Other | kg | 27% | 18% | 8 / 10 (several rates) |
| 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | ||||
| - Uncooked pasta, not stuffed or otherwise prepared: | |||||
| 1902.11.00 | - - Containing eggs | kg | 60% | 40% | 8 / 10 (several rates) |
| 1902.19 | - - Other: | ||||
| 1902.19.20 | - - - Rice vermicelli (including bee hoon) | kg | 60% | 40% | 8 / 10 (several rates) |
| 1902.19.30 | - - - Transparent vermicelli | kg | 30% | 20% | 8 / 10 (several rates) |
| 1902.19.40 | - - - Other noodles | kg | 30% | 20% | 8 / 10 (several rates) |
| 1902.19.90 | - - - Other | kg | 30% | 20% | 8 / 10 (several rates) |
| 1902.20 | - Stuffed pasta, whether or not cooked or otherwise prepared: | ||||
| 1902.20.10 | - - Stuffed with meat or meat offal | kg | 60% | 40% | 8 / 10 (several rates) |
| 1902.20.30 | - - Stuffed with fish, crustaceans or molluscs | kg | 60% | 40% | 8 / 10 (several rates) |
| 1902.20.90 | - - Other | kg | 60% | 40% | 8 / 10 (several rates) |
| 1902.30 | - Other pasta: | ||||
| 1902.30.20 | - - Rice vermicelli (including bee hoon) | kg | 52.5% | 35% | 8 / 10 (several rates) |
| 1902.30.30 | - - Transparent vermicelli | kg | 52.5% | 35% | 8 / 10 (several rates) |
| 1902.30.40 | - - Other instant noodles | kg | 45% | 30% | 8 / 10 (several rates) |
| 1902.30.90 | - - Other | kg | 52.5% | 35% | 8 / 10 (several rates) |
| 1902.40.00 | - Couscous | kg | 60% | 40% | 8 / 10 (several rates) |
| 1903.00.00 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms | kg | 60% | 40% | 8 / 10 (several rates) |
| 1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included | ||||
| 1904.10 | - Prepared foods obtained by the swelling or roasting of cereals or cereal products: | ||||
| 1904.10.10 | - - Containing cocoa | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 1904.10.90 | - - Other | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 1904.20 | - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: | ||||
| 1904.20.10 | - - Prepared foods obtained from unroasted cereal flakes | kg | 52.5% | 35% | 8 / 10 (several rates) |
| 1904.20.90 | - - Other | kg | 52.5% | 35% | 8 / 10 (several rates) |
| 1904.30.00 | - Bulgur wheat | kg | 52.5% | 35% | 8 / 10 (several rates) |
| 1904.90 | - Other: | ||||
| 1904.90.10 | - - Rice preparations, including pre-cooked rice | kg | 52.5% | 35% | 8 / 10 (several rates) |
| 1904.90.90 | - - Other | kg | 30% | 20% | 8 / 10 (several rates) |
| 1905 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | ||||
| 1905.10.00 | - Crispbread | kg | 60% | 40% | 8 / 10 (several rates) |
| 1905.20.00 | - Gingerbread and the like | kg | 60% | 40% | 8 / 10 (several rates) |
| - Sweet biscuits; waffles and wafers: | |||||
| 1905.31 | - - Sweet biscuits: | ||||
| 1905.31.10 | - - - Not containing cocoa | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 1905.31.20 | - - - Containing cocoa | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 1905.32 | - - Waffles and wafers: | ||||
| 1905.32.10 | - - - Waffles | kg | 52.5% | 35% | 8 / 10 (several rates) |
| 1905.32.20 | - - - Wafers | kg | 52.5% | 35% | 8 / 10 (several rates) |
| 1905.40 | - Rusks, toasted bread and similar toasted products: | ||||
| 1905.40.10 | - - Not containing added sugar, honey, eggs, fats, cheese or fruit | kg | 60% | 40% | 8 / 10 (several rates) |
| 1905.40.90 | - - Other | kg | 60% | 40% | 8 / 10 (several rates) |
| 1905.90 | - Other: | ||||
| 1905.90.10 | - - Unsweetened teething biscuits | kg | 30% | 20% | 8 / 10 (several rates) |
| 1905.90.20 | - - Other unsweetened biscuits | kg | 30% | 20% | 8 / 10 (several rates) |
| 1905.90.30 | - - Cakes | kg | 45% | 30% | 8 / 10 (several rates) |
| 1905.90.40 | - - Pastries | kg | 45% | 30% | 8 / 10 (several rates) |
| 1905.90.50 | - - Flourless bakers’ wares | kg | 45% | 30% | 8 / 10 (several rates) |
| 1905.90.60 | - - Empty cachets and similar products of a kind suitable for pharmaceutical use | kg | 15% | 10% | 8 / 10 (several rates) |
| 1905.90.70 | - - Communion wafers, sealing wafers, rice paper and similar products | kg | 45% | 30% | 8 / 10 (several rates) |
| 1905.90.80 | - - Other crisp savoury food products | kg | 30% | 20% | 8 / 10 (several rates) |
| 1905.90.90 | - - Other | kg | 30% | 20% | 8 / 10 (several rates) |