SECTION II · 류 10
Cereals
통합 세율표 BT2026의 품목표와 2026년 세율. 원본
류의 주 (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 코드 | 설명 | 단위 | 일반 수입세 | MFN | VAT |
|---|---|---|---|---|---|
| 1001 | Wheat and meslin | ||||
| - Durum wheat: | |||||
| 1001.11.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (여러 세율) |
| 1001.19.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| - Other: | |||||
| 1001.91.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (여러 세율) |
| 1001.99 | - - Other: | ||||
| - - - Fit for human consumption: | |||||
| 1001.99.11 | - - - - Meslin | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 1001.99.12 | - - - - Wheat grain without extreme outer layer | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 1001.99.19 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| - - - Other: | |||||
| 1001.99.91 | - - - - Meslin | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 1001.99.99 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 1002 | Rye | ||||
| 1002.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (여러 세율) |
| 1002.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 1003 | Barley | ||||
| 1003.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (여러 세율) |
| 1003.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 1004 | Oats | ||||
| 1004.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (여러 세율) |
| 1004.90.00 | - Other | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 1005 | Maize (corn) | ||||
| 1005.10.00 | - Seed | kg | 5% | 0% | * / 8 / 10 (여러 세율) |
| 1005.90 | - Other: | ||||
| 1005.90.10 | - - Popcorn | kg | 45% | 30% | * / 5 / 8 / 10 (여러 세율) |
| - - Other: | |||||
| 1005.90.91 | - - - Fit for human consumption | kg | 3% | 2% | * / 5 / 8 / 10 (여러 세율) |
| 1005.90.99 | - - - Other | kg | 0% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 1006 | Rice | ||||
| 1006.10 | - Rice in the husk (paddy or rough): | ||||
| 1006.10.10 | - - Suitable for sowing | kg | 5% | 0% | * / 8 / 10 (여러 세율) |
| 1006.10.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 1006.20 | - Husked (brown) rice: | ||||
| 1006.20.10 | - - Hom Mali rice | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 1006.20.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1006.30.40 | - - Hom Mali rice | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 1006.30.50 | - - Basmati rice | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 1006.30.60 | - - Malys rice | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 1006.30.70 | - - Other fragrant rice | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| - - Other: | |||||
| 1006.30.91 | - - - Parboiled rice | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 1006.30.99 | - - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 1006.40 | - Broken rice: | ||||
| 1006.40.10 | - - Of a kind used for animal feed | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 1006.40.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 1007 | Grain sorghum | ||||
| 1007.10.00 | - Seed | kg | 7.5% | 5% | * / 8 / 10 (여러 세율) |
| 1007.90.00 | - Other | kg | 7.5% | 5% | * / 5 / 8 / 10 (여러 세율) |
| 1008 | Buckwheat, millet and canary seeds; other cereals | ||||
| 1008.10.00 | - Buckwheat | kg | 7.5% | 5% | * / 5 / 8 / 10 (여러 세율) |
| - Millet: | |||||
| 1008.21.00 | - - Seed | kg | 5% | 0% | * / 8 / 10 (여러 세율) |
| 1008.29.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 1008.30.00 | - Canary seeds | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 1008.40.00 | - Fonio (Digitaria spp.) | kg | 7.5% | 5% | * / 5 / 8 / 10 (여러 세율) |
| 1008.50.00 | - Quinoa (Chenopodium quinoa) | kg | 7.5% | 5% | * / 5 / 8 / 10 (여러 세율) |
| 1008.60.00 | - Triticale | kg | 7.5% | 5% | * / 5 / 8 / 10 (여러 세율) |
| 1008.90.00 | - Other cereals | kg | 7.5% | 5% | * / 5 / 8 / 10 (여러 세율) |