tt 193 btc-cst bieu thue xnk - gui cth_2

B TI CHNH CNG HO X HI CH NGHA VIT NAM c lp T do Hnh phc

S: 193/2012/TT-BTC H Ni, ngy 15 thng 11 nm 2012

THNG T Ban hnh Biu thu xut khu, Biu thu nhp khu u i

theo danh mc mt hng chu thu

Cn c Lut Thu xut khu, Thu nhp khu ngy 14/6/2005; Cn c Ngh quyt s 71/2006/QH11 ngy 29/11/2006 ca Quc hi ph chun

Ngh nh th gia nhp Hip nh thnh lp T chc Thng mi Th gii ca nc Cng ho x hi ch ngha Vit Nam;

Cn c Ngh quyt s 295/2007/NQ-UBTVQH12 ngy 28/9/2007 ca y ban Thng v Quc hi v vic ban hnh Biu thu xut khu theo danh mc nhm hng chu thu v khung thu sut i vi tng nhm hng, Biu thu nhp khu u i theo danh mc nhm hng chu thu v khung thu sut u i i vi tng nhm hng;

Cn c Ngh quyt s 710/2008/NQ-UBTVQH12 ngy 22/11/2008 ca U ban Thng v Quc hi v vic sa i Ngh quyt s 295/2007/NQ-UBTVQH12 ngy 28/9/2007;

Cn c Ngh quyt s 830/2009/UBTV12 ngy 17/10/2009 ca U ban Thng v Quc hi v vic sa i, b sung Ngh quyt s 295/2007/NQ-UBTVQH12 ngy 28/9/2007 v Ngh quyt s 710/2008/NQ-UBTVQH12 ngy 22/11/2008;

Cn c Ngh nh s 87/2010/N-CP ngy 13/8/2010 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Lut Thu xut khu, Thu nhp khu;

Cn c Ngh nh s 118/2008/N-CP ngy 27/11/2008 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh;

Theo ngh ca V trng V Chnh sch Thu; B trng B Ti chnh ban hnh Thng t ban hnh Biu thu xut khu, Biu

thu nhp khu u i theo danh mc mt hng chu thu. iu 1. Ban hnh Biu thu xut khu, Biu thu nhp khu u i theo

danh mc mt hng chu thu Ban hnh km theo Thng t ny: 1. Biu thu xut khu theo danh mc mt hng chu thu quy nh ti ph lc

I. 2. Biu thu nhp khu u i theo danh mc mt hng chu thu quy nh ti

ph lc II.

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iu 2. Biu thu xut khu theo danh mc mt hng chu thu 1. Biu thu xut khu theo danh mc mt hng ch u thu quy nh ti ph lc I

gm m t hng ho (tn nhm mt hng v tn mt hng), m s (nhm mt hng gm 04 ch s, mt hng gm 08 ch s), mc thu sut thu xut khu quy nh cho nhm mt hng hoc mt hng chu thu xut khu. Khi lm th tc hi quan, ngi khai hi quan phi k khai m s ca mt hng theo 08 ch s quy nh ti danh mc Biu thu xut khu. Trng hp mt hng xut khu khng c quy nh c th m s theo 08 ch s trong danh mc Biu thu xut khu th khi lm th tc ngi khai hi quan vn phi k khai m s ca mt hng theo 08 ch s tng ng vi m s ca mt hng trong Biu thu nhp khu u i quy nh ti mc I ph lc II ban hnh km theo Thng t ny v ghi mc thu sut thu xut khu quy nh cho nhm hng hoc phn nhm hng ti Biu thu xut khu.

V d: Mt hng G ai thng t cy l kim khi xut khu phi k khai m s hng ha theo 08 ch s l 4404.10.00 v p dng mc thu sut thu xut khu ca nhm 4404 l 5%.

2. Trng hp mt mt hng khng c quy nh c th tn trong Biu thu

xut khu th khi lm th tc hi quan, ngi khai hi quan vn phi k khai m s ca mt hng theo 08 ch s tng ng vi m s ca mt hng trong Biu thu nhp khu u i quy nh ti mc I ph lc II ban hnh km theo Thng t ny v ghi mc thu sut thu xut khu l 0% (khng phn trm).

3. Thu xut khu i vi cc mt hng xut khu c sn xut, ch b in t

nguyn liu nhp khu: a) Trng hp hng ho c iu kin xc nh l c sn xut, ch bin t

ton b nguyn liu nhp khu th khng phi np thu xut khu. i vi mt hng g nu c thm sn, vc ni, inh vt th c xc nh l ph liu.

b) Trng hp hng ho c sn xut, ch bin t hai ngun: Nguyn liu nhp khu v nguyn liu c ngun gc trong nc th khng phi np thu xut khu i vi s lng hng ho xut khu tng ng vi s lng nguyn liu nhp khu c s dng sn xut, ch bin hng ho thc t xut khu. S lng hng ho xut khu c sn xut, ch bin t nguyn liu trong nc phi np thu xut khu theo mc thu sut thu xut khu quy nh i vi mt hng xut khu .

c) H s khng phi np thu xut khu i vi hng ho xut khu np cho c quan Hi quan, gm:

- Cng vn ngh khng thu thu xut khu i vi hng ho xut khu c sn xut, ch bin t nguyn liu nhp khu, trong c gii trnh c th s lng, tr gi nguyn liu nhp khu s dng sn xut, ch bin hng ho xut khu; s lng hng ha xut khu; s tin thu xut khu khng thu: Np 01 bn chnh;

- T khai hng ha nhp khu nguyn liu lm th tc hi quan: Np 01 bn chp, xut trnh 01 bn chnh i chiu;

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- T khai hng ha xut khu: Np 01 bn chnh; - Hp ng xut khu, nhp khu; hp ng u thc xut khu, nhp khu nu

l h nh thc xut khu, nhp khu u thc: Np 01 bn chp; - Hp ng mua bn hng ha (trong trng hp doanh nghip nhp khu

nguyn liu v sn xut, ch bin sn phm xut khu nhng khng trc t ip xut khu hay y thc xut khu m bn cho doanh nghip khc trc tip xut khu ra nc ngoi): Np 01 bn chp;

- Hp ng lin kt sn xut, ch bin hng ha xut khu nu l trng hp lin kt sn xut, ch bin hng ha xut khu: Np 01 bn chp;

- Bng ng k nh mc nguyn liu nhp khu sn xut, ch bin hng ho xut khu nu r phn nguyn liu nhp khu, phn nguyn liu trong nc (mi T khai hng ha nhp khu nguyn liu ng k 01 ln): Doanh nghip xut trnh 01 bn chnh v np 01 bn chp.

- Bng k cc t khai nhp khu nguyn liu s dng sn xut, ch bin hng ho xut khu nu r s lng nguyn liu nhp khu: Np 01 bn chp;

- Bng k danh mc ti liu h s ngh khng thu thu: Np 01 bn chnh. Ni dung k khai ca h s khng phi np thu xut khu i vi hng ho

xut khu nu ti im ny c thc hin theo hng dn ti Thng t s 194/2010/TT-BTC ngy 06/12/2010 ca B Ti chnh hng dn v th tc hi quan; kim tra gim st hi quan; thu xut khu, thu nhp khu v qun l thu i vi hng ho xut khu, nhp khu.

4. i vi mt s mt hng vng (thuc nhm 71.08), kim hon bng vng

(thuc nhm 71.13), k ngh bng vng (thuc nhm 71.14) v cc sn phm khc bng vng (thuc nhm 71.15) c p dng mc thu sut thu xut khu 0%: Ngoi h s hi quan i vi hng ho xut khu theo quy nh chung, phi c giy gim nh hm lng vng ca c quan, n v c chc nng thc hin gim nh theo hng dn ti Thng t s 49/2010/TT-BTC ngy 12/4/2010 ca B Ti chnh hng dn vic phn loi, p dng mc thu i vi hng ho xut khu, nhp khu (xut trnh 01 bn chnh i chiu, np 01 bn chp cho c quan Hi quan). Trng hp mt hng vng c iu kin xc nh l c sn xut t ton b nguyn liu nhp khu, xut khu theo loi hnh sn xut xut khu th khi lm th tc hi quan khng phi xut trnh giy gim nh hm lng vng nhng phi xut trnh giy php nhp khu vng nguyn liu ca ngn hng nh nc theo quy nh ti Thng t s 16/2012/TT-NHNN ngy 25/5/2012: np 01 bn chp c ng du ca doanh nghip v xut trnh bn chnh i chiu.

iu 3. Biu thu nhp khu u i theo danh mc mt hng chu thu Biu thu nhp khu u i theo danh mc mt hng chu thu quy nh ti ph

lc II bao gm: 1. Mc I: Thu sut thu nhp khu u i p dng i vi 97 chng theo

danh mc hng ha nhp khu Vit Nam. N i dung gm m t hng ho (tn nhm mt hng v tn mt hng), m s (nhm mt hng, mt hng gm 08 ch s), mc

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thu sut thu nhp khu u i quy nh cho nhm mt hng hoc mt hng chu thu.

2. Mc II: Chng 98 - Quy nh m s v mc thu sut thu nhp khu u i ring i vi mt s nhm mt hng, mt hng. Ni dung gm:

a) Ch gi i v iu kin p dng thu sut thu nhp khu u i ring. i vi cc nhm mt hng, mt hng p dng mc thu sut thu nhp khu u i ring quy nh t nhm 98.17 n nhm 98.23 ti chng 98: Ngi np thu phi thc hin quyt ton vic nhp khu, s dng hng ho theo quy nh ti mc II ph lc II ban hnh km theo Thng t ny (tr hng ha nhp khu thuc cc nhm 9820, 9821 v 9823).

b) Danh mc nhm mt hng, mt hng v mc thu sut thu nhp khu u i: Quy nh tn nhm mt hng, mt hng; m s hng ho ti chng 98; m s tng ng ca nhm hng, mt hng ti mc I ph lc II (97 chng theo danh mc Biu thu nhp khu Vit Nam) v mc thu sut thu nhp khu u i p dng ring t i chng 98.

c) Cc mt hng c tn v c thc hin mc thu sut thu nhp khu u i ring quy nh ti Chng 98 nu iu kin p dng thu sut thu nhp khu u i c bit theo quy nh hin hnh th c la chn p dng mc thu sut thu nhp khu u i c bit quy nh ti cc Thng t ban hnh Biu thu nhp khu u i c bit hoc thu sut thu nhp khu u i ring quy nh ti Chng 98 ca Thng t ny. Khi lm th tc hi quan, ngi khai hi quan phi k khai phn loi theo m s 08 s tng ng thuc mc I ph lc II quy nh ti Chng 98 v ghi ch m s theo mc II Chng 98 vo bn cnh.

iu 4. Thu nhp khu u i i vi t qua s dng nhp khu Thu nhp khu u i i vi t qua s dng nhp khu c quy nh

nh sau: 1. Xe t ch ngi t 15 ch ngi tr xung (k c li xe) thuc nhm 87.02

v 87.03 p dng mc thu nhp khu theo quy nh ti Quyt nh s 36/2011/Q-TTg ngy 29/6/2011 ca Th tng Chnh ph v vic ban hnh mc thu nhp khu xe t ch ngi t 15 ch ngi ch xung qua s dng v cc vn bn hng dn ca B Ti chnh.

2. Mc thu sut thu nhp khu u i i vi xe t ch ngi t 16 ch

ngi tr ln (k c li xe) thuc nhm 87.02 v xe vn ti hng ho c tng trng lng c t i khng qu 5 tn thuc nhm 87.04 (tr xe ng lnh, xe thu gom ph thi c b phn nn ph thi, xe xi tc, xe bc thp ch hng ha c gi tr; xe ch xi mng kiu bn v xe ch bn c thng ri nng h c) l 150%.

3. Mc thu sut thu nhp khu u i i vi cc loi xe t khc thuc cc

nhm 87.02, 87.03, 87.04 bng 1,5 ln so vi mc thu sut thu nhp khu u i ca xe t mi cng chng loi thuc cc nhm 87.02, 87.03, 87.04 quy nh ti mc I ph lc II - Biu thu nhp khu u i theo danh mc mt hng chu thu ban hnh

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km theo Thng t ny. iu 5. T chc thc hin 1. Thng t ny c hiu lc thi hnh k t ngy 01 thng 01 nm 2013. 2. Thng t ny bi b: a) Thng t s 157/2011/TT-BTC ngy 14/11/2011 ca B Ti chnh quy nh

mc thu sut ca Biu thu xut khu, Biu thu nhp khu u i theo danh mc mt hng chu thu;

b) Thng t s 67/2012/TT-BTC ngy 27/4/2012 ca B Ti chnh iu chnh mc thu sut thu nhp khu u i i vi mt hng thp khng g dng thanh v que thuc phn nhm 7222.30.10 ti Biu thu nhp khu u i;

c) Thng t s 89/2012/TT-BTC ngy 30/5/2012 ca B Ti chnh sa i mc thu sut thu nhp khu u i i vi mt hng than cc v than na cc thuc nhm 2704 trong Biu thu nhp khu u i;

d) Thng t s 100/2012/TT-BTC ngy 20/6/2012 ca B Ti chnh hng dn thc hin mc thu sut thu nhp khu u i i vi mt s mt hng kh ha lng LPG thuc nhm 2711 ti Biu thu nhp khu u i;

) Thng t s 114 /2012/TT-BTC ngy 18/7/2012 ca B Ti chnh sa i mc thu sut thu xut khu i vi mt hng da qu thuc nhm 0801 trong Biu thu xut khu;

e) Thng t s 119/2012/TT-BTC ngy 20/7/2012 ca B Ti chnh sa i, b sung Thng t s 157/2011/TT-BTC ngy 14/11/2011 ca B Ti chnh ban hnh Biu thu xut khu, Biu thu nhp khu u i theo danh mc mt hng chu thu;

g) Thng t s 148/2012/TT-BTC ngy 11/9/2012 ca B Ti chnh hng dn thc hin mc thu sut thu nhp khu u i i vi mt s mt hng thuc nhm 2710 t i Biu thu nhp khu u i;

h) Thng t s 154/2012/TT-BTC ngy 18/9/2012 ca B Ti chnh sa i mc thu sut thu nhp khu u i i vi cc mt hng thuc m s 2815.11.00 v m s 2842.10.00 t i Biu thu nhp khu u i;

i) Thng t s 169/2012/TT-BTC ngy 11/10/2012 ca B Ti chnh sa i mc thu sut thu xut khu i vi mt hng than thuc nhm 27.01 ti Biu thu xut khu;

l) Thng t s 170/2012/TT-BTC ngy 19/10/2012 ca B Ti chnh sa i mc thu sut thu nhp khu u i i vi cc mt hng thuc m s 3909.10.10 v m s 3909.20.10 t i Biu thu nhp khu u i.

m) Thng t s 208/2012/TT-BTC ngy 30/11/2012 ca B Ti chnh sa i mc thu sut thu nhp khu u i i vi mt hng xng my bay, nhin liu bay thuc nhm 2710 ti Biu thu nhp khu u i.

n) Cc quy nh khc ca B Ti chnh v thu xut khu, thu nhp khu u i tri vi quy nh ti Thng t ny.

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3. Trong qu trnh thc hin, cc vn bn lin quan c dn chiu ti

Thng t ny c sa i, b sung hoc thay th th thc hin theo vn bn mi t ngy vn bn mi c hiu lc thi hnh ./.

Ni nhn: KT. B TRNG - Th tng Chnh ph, cc Ph TTCP; - Vn phng TW ng v cc ban ca ng; - Vn phng Quc hi, - Vn phng Tng B th; - Vn phng Ch tch nc; - To n nhn dn TC; - Vin Kim st nhn dn TC; - Kim ton Nh nc; - Vn phng BCTW v phng chng tham nhng; - Cc B, c quan ngang B, c quan thuc Chnh ph; - UBND cc tnh, thnh ph trc thuc Trung ng; - Phng Thng mi v Cng nghip Vit Nam; - Cc Kim tra vn bn (B T php); - Cc Hi quan cc tnh, thnh ph; - Cng bo; - Website Chnh ph; - Website B Ti chnh; - Cc n v thuc B Ti chnh; - Lu: VT, CST (PXNK).

TH TRNG

V Th Mai

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Ph lc I BIU THU XUT KHU

THEO DANH MC MT HNG CHU THU (Ban hnh km theo Thng t s 193/2012/TT-BTC

ngy 15/11/2012 ca B Ti chnh)

S TT M t hng ho

Thuc cc nhm hng, phn nhm hng, m s

hng ha

Thu sut (%)

1 Da, qu hch Braz il v ht iu, ti hoc kh, hoc cha bc v hoc lt v. 08.01 0

2

Cc loi cy v cc b phn ca cy (k c ht v qu), ch yu dng lm nc hoa, lm dc phm hoc thuc tr su, t huc dit nm, hoc cc mc ch tng t, ti hoc kh, hoc cha ct, nghin hoc xay t hnh bt.

- Trm hng, k nam cc loi 12.11 90 14

15 12.11 90 19 12.11 90 98 12.11 90 99

- Loi khc 12.11 0

3 Cc loi ct t nhin, hoc cha nhum mu, tr ct cha kim loi thuc Chng 26. 25.05 30

4 phn. 2509 00 00 17

5 Qung Apatt. - Loi ht mn c kch thc nh hn hoc bng 0,25 mm 25.10 20 10 15 - Loi ht c kch thc trn 0,25 mm n 15 mm 25.10 20 10 25 - Loi khc 25.10 10 10 30

6 Bt ho thch silic (v d, t to ct, tripolite v diatomite) v t s ilic tng t, hoc cha nung, c trng lng ring khng qu 1.

25.12 15

7 phin, hoc cha o th hay mi ch ct, bng ca hoc cch khc, thnh khi hoc tm hnh ch nht (k c hnh vung).

2514 00 00 17

8 cm thch, vi vng nht, ecaussine v vi khc lm tng i hoc xy dng c trng lng ring t 2,5 tr ln, v thch cao tuyt

8

S TT M t hng ho


hng ha

Thu sut (%)

hoa, hoc cha o th hoc mi ch ct bng ca hay bng cch khc, thnh cc khi hoc tm hnh ch nht (k c hnh vung).

- vi trng ( hoa trng) dng khi 25.15 20 00 25 - Loi khc 25.15 17

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granit, pocfia, baz an, ct kt (sa t hch) v khc lm tng i hay xy dng, hoc cha o th hay mi ch ct bng ca hoc cch khc, thnh khi hoc tm hnh ch nht (kc hnh vung).

- granit dng khi 2516 12 10 25 - Loi khc 25.16 17

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cui, si, v hoc nghin, ch y u lm ct b tng, ri ng b hay ng st hoc balat khc, cui nh v flin ( la t nhin), hoc cha qua x l nhit; dm vy, x tcng nghip luyn kim hay ph liu cng nghip tng t, c hoc khng km theo cc vt liu trong phn u ca nhm ny; dm trn nha ng; dng vin, mnh v bt, lm t cc loi thuc nhm 25.15 hoc 25.16, hoc cha qua x l nhit.

- Bt cacbonat canxi s iu mn c sn xut tloi thuc nhm 25.15 2517 49 00 10 - Loi khc: - - Loi c kch c t 1-400 mm 25.17 14 - - Loi khc 25.17 17

11 Cht gy chy gc vi; vi v c cha canxi khc, dng sn xut vi hay xi mng. 2521 00 00 17

12 Vi sng, vi ti v vi chu nc, tr oxit canxi v hydroxit canxi thuc nhm 28.25. 25.22 5

13 Khong sn loi khc thuc Chng 25.

25.02 25.03 25.04 25.06 25.07 25.08 25.11 25.13

10

9

S TT M t hng ho


hng ha

Thu sut (%)

25.18 25.19 25.20 25.24 25.28 25.29 25.30

14

Qung steatit t nhin, hoc cha o th hoc mi ch ct, bng ca hay cc cch khc, thnh cc khi hoc tm hnh ch nht (k c hnh vung); talc.

25.26 30

15 Qung st v tinh qung st, k c pirit st nung. - Qung st v tinh qung st, tr pirit st nung: - - Cha nung kt 2601 11 00 40 - - nung kt 2601 12 00 40 - Pirit st nung 2601 20 00 40

16

Qung mangan v tinh qung mangan, k c qung mangan cha st v t inh qung mangan cha st vi hm lng mangan t 20% tr ln tnh theo trng lng kh.

2602 00 00 30

17 Qung ng v tinh qung ng. 2603 00 00 30

18 Qung niken v tinh qung niken.

- Qung th 2604 00 00 30 - Tinh qung 2604 00 00 20

19 Qung coban v tinh qung coban. - Qung th 2605 00 00 30 - Tinh qung 2605 00 00 20

20 Qung nhm v t inh qung nhm. - Qung th 2606 00 00 30 - Tinh qung 2606 00 00 20

21 Qung ch v tinh qung ch. 2607 00 00 30

22 Qung km v tinh qung km. 2608 00 00 30

10

S TT M t hng ho


hng ha

Thu sut (%)

23 Qung thic v tinh qung t hic.

- Qung th 2609 00 00 30 - Tinh qung 2609 00 00 20

24 Qung crom v t inh qung crom. 2610 00 00 30

25 Qung vonfram v tinh qung vonfram. - Qung th 2611 00 00 30 - Tinh qung 2611 00 00 20

26 Qung urani hoc thori v tinh qung urani hoc tinh qung t hori. - Qung urani v tinh qung urani: - - Qung th 2612 10 00 30 - - T inh qung 2612 10 00 20 - Qung thori v tinh qung thori: - - Qung th 2612 20 00 30 - - T inh qung 2612 20 00 20

27 Qung molipden v tinh qung molipden. - Qung th 2613 30 - Tinh qung 2613 20

28 Qung titan v tinh qung t itan. - Qung inmenit v tinh qung inmenit: - - Inmenit hon nguyn (TiO2 56% v FeO 11%) 2614 00 10 15 - - X t itan (TiO2 85%) 2614 00 10 10 - - Rut ile nhn to v rutile tng hp (TiO 2 83%) 2614 00 10 15 - - Loi khc 2614 00 10 30 - Loi khc 2614 00 90 30

29 Qung niobi, tant ali, vanadi hay zircon v t inh qung ca cc loi qung . - Qung zircon v tinh qung z ircon: - - Qung th 2615 10 00 30 - - T inh qung: - - - Bt zircon siu mn c ht nh hn 75m (micr mt) 2615 10 00 10 - - - Loi khc 2615 10 00 20 - Loi khc: - - Niobi: - - - Qung th 2615 90 00 30

11

S TT M t hng ho


hng ha

Thu sut (%)

- - - Tinh qung 2615 90 00 20 - - Loi khc: - - - Qung th 2615 90 00 30 - - - Tinh qung 2615 90 00 20

30 Qung kim loi qu v t inh qung kim loi qu. - Qung bc v tinh qung bc: - - Qung th 2616 10 00 30 - - T inh qung 2616 10 00 20 - Loi khc: - - Qung vng 2616 90 00 30 - - Loi khc: - - - Qung th 2616 90 00 30 - - - Tinh qung 2616 90 00 20

31 Cc qung khc v tinh qung ca cc qung . - Qung antimon v tinh qung antimon: - - Qung th 2617 10 00 30 - - T inh qung 2617 10 00 20 - Loi khc: - - Qung th 2617 90 00 30 - - T inh qung 2617 90 00 20

32 X v tro khc, k c tro to bin (to b); tro v cn t qu trnh t rc thi th. - X than 2621 90 00 7 - Loi khc 26.21 0

33 Than ; than bnh, than qu bng v nhin liu rn tng t sn xut t than . 27.01 10

34 Than non, hoc cha ng bnh, tr than huyn. 27.02 15

35 Than bn (k c bn rc), hoc cha ng bnh. 27.03 15

36 Than cc v than na cc, luyn t than , than non hoc than bn, hoc cha ng bnh; mui bnh chng than .

27.04 20

37 Du m v cc loi du thu c t cc khong bi-tum, dng th. - Du t h (du m dng th) 2709 00 10 10

12

S TT M t hng ho


hng ha

Thu sut (%)

- Condensate 2709 00 20 10 - Loi khc 2709 00 90 0

38 Hydro, kh him v cc phi kim loi khc. - Pht pho vng 2804 70 00 5 - Loi khc 28.04 0

39 Km oxit; km peroxit. - Km oxit dng bt 2817 00 10 5 - Loi khc 28.17 0

40 Corundum nhn to, hoc cha xc nh v mt ha hc; oxit nhm; hydroxit nhm. - Oxit nhm (Alumin - sn phm ch bin tqung B xt) 2818 20 00 0 - Loi khc 28.18 0

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Cao su t nhin, nha cy balata, nha kt, nha cy cc cao su, nha cy h sacolasea v cc loi nha t nhin tng t, dng nguyn s inh hoc dng tm, l hoc di.

- M cao su t nhin, hoc cha tin lu ha 4001 10 3 - Crp t m cao su 4001 29 20 3 - Loi khc 40.01 0

42

Cao su tng hp v cc cht thay th cao su dn xut t du, dng nguy n s inh hoc dng tm, l hoc di; hn hp ca mt sn phm bt k ca nhm 40.01 vi mt sn phm bt k ca nhm ny, dng nguyn sinh hoc dng tm, l hoc di.

- Cao su tng hp 40.02 5 - Loi khc 40.02 0

43 Cao su hn hp, cha lu ha, dng nguyn s inh hoc dng tm, l hoc di. 40.05 3

44

Da sng ca h tru b (k c tru) hoc ng vt h nga (ti, hoc mui, kh, ngm vi, axt ho hoc c bo qun cch khc, nhng cha thuc, cha lm thnh da trng hoc gia cng thm), hoc cha kh lng hoc lng x.

41.01 10

13

S TT M t hng ho


hng ha

Thu sut (%)

45

Da sng ca cu (ti, hoc mui, kh, ngm vi, axt ha hoc c bo qun cch khc, nhng cha thuc, cha lm thnh da trng hoc gia cng thm), hoc cha kh lng hoc lng x, tr cc loi ghi Ch gii 1(c) ca Chng ny.

41.02 5

46

Da sng ca loi ng vt khc (ti, hoc mui, kh, ngm vi, axt ho hoc c bo qun cch khc, nhng cha thuc, cha lm thnh da trng hoc gia cng thm), hoc cha kh lng hoc lng x, tr cc loi loi tr trong Ch gii 1(b) hoc 1(c) ca Chng ny.

- Ca loi b st: - - Ca c su 4103 20 10 0 4103 20 90 - - Loi khc 4103 20 10 5 4103 20 90 - Ca ln 4103 30 00 10 - Loi khc 4103 90 00 10

47

G nhin liu, dng khc, thanh nh, cnh, b hoc cc dng tng t; v bo, dm g; ph liu g v mn ca, hoc cha ng thnh khi, bnh, vin hoc cc dng tng t.

- G nhin liu, dng khc, thanh nh, cnh, b hoc cc dng tng t 4401 10 00 5 - Loi khc 44.01 0

48 Than ci (k c t han t t v qu hoc ht), hoc cha ng thnh khi. - Ca tre 4402 10 00 10 - Loi khc: - - Than go da 4402 90 10 0 - - Loi khc 4402 90 90 10

49 G cy, hoc cha bc v hoc dc g hoc o vung th. 44.03 10

50

G ai t hng; cc ch; so, ct v cc bng g, vt nhn, nhng khng x dc; gy g, ct nhng cha tin, un cong hoc gia cng cch khc, ph hp cho sn xut ba toong, cn , chui, tay cm dng c hoc tng t; nan g (chipwood) v cc

44.04 5

14

S TT M t hng ho


hng ha

Thu sut (%)

dng tng t.

51 T vt ng st hoc ng xe in (thanh ngang) bng g. 44.06 20

52 G ca hoc x theo chiu dc, lng hoc bc, hoc cha bo, nh giy rp hoc ghp ni u, c dy trn 6 mm.

- Loi chiu dy t 30 mm tr xung, chiu rng t 95 mm tr xung, chiu di t 1.050 mm trxung

44.07 5

- Loi khc 44.07 20

53

Tm g lm lp mt (k c nhng tm thu c bng cch lng g ghp), lm g dn hoc lm g p tng t khc v g khc, c xdc, lng hoc bc tch, hoc cha bo, nh giy rp, ghp hoc ni u, c dy khng qu 6 mm.

44.08 5

54

G (k c g vn v vin di g trang tr lm sn, cha lp ghp) c to dng lin tc (lm mng, soi rnh, bo rnh, vt cnh, ghp ch V, to gn, g dng chui ht, to khun hnh, tin trn hoc gia cng tng t) dc theo cc cnh, u hoc b mt, hoc cha bo, nh giy rp hoc ni u.

44.09 5

55 Kim cng, hoc cha c gia cng, nhng cha c gn hoc nm dt.

- Cha gia cng hoc mi ch c ct, tch mt cch n gin hay mi ch c chut hoc mi s qua

71.02 15

- gia cng cch khc 71.02 5

56

qu (tr kim cng) v bn qu, hoc cha c gia cng hoc phn loi nhng cha xu chui, cha gn hoc nm dt ; qu (tr kim cng) v bn qu cha c phn loi, c xu t hnh chui tm t hi tin vn chuyn.

- Cha gia cng hoc mi ch c ct n gin hoc to hnh th 7103 10 10

15 7103 10 20 7103 10 90

15

S TT M t hng ho


hng ha

Thu sut (%)

- gia cng cch khc 7103 91 10

5 7103 91 90 7103 99 00

57

qu hoc bn qu tng hp hoc ti to, hoc cha gia cng hoc phn loi nhng cha xu thnh chui, cha gn hoc nm dt; qu hoc bn qu tng hp hoc ti to cha phn loi, c xu thnh chui tm thi tin vn chuyn

- Loi cha gia cng hoc mi ch c ct n gin hoc to hnh th 7104 10 10 10 7104 20 00

- Loi khc 7104 10 20 5 7104 90 00

58 Bi v bt ca qu hoc bn qu t nhin hoc tng hp. 71.05 3

59 Bc (k c bc c m vng hoc bch kim), cha gia cng hoc dng bn thnh phm, hoc dng bt.

71.06 5

60 Vng (k c vng m bch kim) cha gia cng hoc dng bn t hnh phm, hoc dng bt. - Vng, loi c hm lng di 99,99% 71.08 10 - Loi khc 71.08 0

61 trang sc v cc b phn ri ca trang sc, bng kim loi qu hoc kim loi c dt ph kim loi qu.

- trang sc v cc b phn ri ca trang sc, bng vng, c hm lng vng t 80% tr ln 71.13 10 - Loi khc 71.13 0

62 k ngh vng hoc bc v cc b phn ri ca k ngh vng bc, bng kim loi qu hoc kim loi dt ph kim loi qu.

- k ngh v cc b phn ri ca k nghbng vng, c hm lng vng t 80% tr ln 71.14 10 - Loi khc 71.14 0

63 Cc sn phm khc bng kim loi qu hoc kim loi dt ph kim loi qu. - Cc sn phm khc bng vng, c hm lng 71.15 10

16

S TT M t hng ho


hng ha

Thu sut (%)

vng t 80% tr ln

- Loi khc 71.15 0

64

Ph liu, mnh vn st (tr phoi tin, phoi bo, bi x, mn mt gia, bt nghin, bt o ca thp, hoc cha c p thnh khi hay ng thnh kin, bnh, b thuc m s 7204.41.00).

- Ph liu v mnh vn ca thp khng g. 7204 21 00 15 - Loi khc 72.04 17

65 Sten ng; ng xi mng ho (ng kt ta). - Sten ng 7401 00 00 15 - Loi khc 7401 00 00 20

66 ng tinh luyn v hp kim ng cha gia cng. - ng tinh luy n nguyn cht 74.03 11 00 10 - Loi khc 74.03 20

67

ng ph liu v mnh vn (tr phoi tin, phoi bo, bi x, mn mt gia, bt nghin, bt o ca ng, hoc cha c p thnh khi hay ng thnh kin, bnh, b).

7404 00 00 22

68 Hp kim ng ch. 7405 00 00 15

69 Bt v vy ng. 74.06 15

70 ng dng thanh, que v dng hnh. 74.07 10

71 Niken sten, oxit niken thiu kt v cc sn phm trung gian khc ca qu trnh luyn niken - Niken Sten 7501 10 00 5 - Loi khc 7501 20 00 0

72 Niken khng hp kim v hp kim dng thi. 75.02 5

73

Niken ph liu v mnh vn (tr phoi t in, phoi bo, bi x, mn mt gia, bt nghin, bt o ca niken, hoc cha c p thnh khi hay ng thnh kin, bnh, b).

7503 00 00 22

74 Bt v vy niken. 7504 00 00 5

17

S TT M t hng ho


hng ha

Thu sut (%)

75 Niken khng hp kim v hp kim dng thanh, que v hnh. 75.05 5

76 Nhm dng t hi. 76.01 15

77 Nhm ph liu v mnh vn (tr phoi t in, phoi bo, bi x, mn mt gia, bt nghin, bt o ca nhm, hoc cha c p thnh khi hay ng thnh kin, bnh, b).

7602 00 00 22

78 Bt v vy nhm. 76.03 10

79 Ch dng thi. 78.01 15

80

Ch ph liu v mnh vn (tr phoi tin, phoi bo, bi x, mn mt gia, bt nghin, bt o ca ch, hoc cha c p thnh khi hay ng thnh kin, bnh, b).

7802 00 00 22

81 Ch dng tm, l, di v l mng; bt v vy ch.

- Bt v vy ch 7804 20 00 5 - Loi khc 7804 11 00 0 7804 19 00

82 Ch dng thanh, que v hnh. 78.06 00 20 5

83 Km dng thi. 79.01 10

84

Km ph liu v mnh vn (tr phoi tin, phoi bo, bi x, mn mt gia, bt nghin, bt o ca km, hoc cha c ng, p thnh khi hay thnh kin, bnh, b).

7902 00 00 22

85 Bt, bi km v vy km. 79.03 5

86 Km dng thanh, que v hnh. 7904 00 00 5

87 Thic dng t hi. 80.01 10

88

Ph liu v mnh vn thic (tr phoi tin, phoi bo, bi x, mn mt gia, bt nghin, bt o ca thic, hoc cha c p thnh khi hay ng thnh kin, bnh, b).

8002 00 00 22

18

S TT M t hng ho


hng ha

Thu sut (%)

89 Thic dng t hanh, que v hnh. 80.03 5

90 Bt v vy thic. 8007 00 30 5

91

Ph liu v mnh vn ca kim loi c bn khc, ca gm kim loi, ca cc sn phm ca chng; (tr phoi tin, phoi bo, bi x, mn mt gia, bt nghin, bt o, hoc cha c p thnh khi hay ng thnh kin, bnh, b).

8101.97.00 8102.97.00 8103.30.00 8104.20.00 8105.30.00 8106.00.10 8107.30.00 8108.30.00 8109.30.00 8110.20.00 8111.00.00 8112.13.00 8112.22.00 8112.52.00 8112.92.00 8113.00.00

22

92 Magie v sn phm ca magie, tr ph liu v mnh vn ca magie thuc m s 8104.20.00 81.04 15

93 Bn thnh phm ca kim loi thng. 81.01 n 81.13 5

94 Cc loi khc. 81.01 n 81.13 5

19

Ph lc II BIU THU NHP KHU U I

THEO DANH MC MT HNG CHU THU (Ban hnh km theo Thng t s 193/2012/TT-BTC

ngy 15/11/2012 ca B Ti chnh)

Mc I

THU SUT THU NHP KHU U I P DNG I VI 97 CHNG THEO DANH MC HNG HO NHP KHU VIT NAM

PHN I NG VT SNG; CC SN PHM T NG VT

Ch gii. 1. Trong phn ny, khi cp n mt ging hoc mt loi ng vt, tr khi c

yu cu khc, cn phi k n c ging hoc loi ng vt cn non. 2. Tr khi c yu cu khc, trong ton b Danh mc ny bt c cp no lin

quan n cc sn phm "c lm kh" cng bao gm cc sn phm c kh nc, lm bay hi hoc lm kh bng ng lnh.

Chng 1

ng vt sng

Ch gii. 1. Chng ny bao gm tt c cc loi ng vt sng tr : (a) C v ng vt gip xc, ng vt thn mm v ng vt thu s inh khng

xng sng khc, thuc nhm 03.01, 03.06, 03.07 hoc 03.08; (b) Vi sinh vt nui cy v cc sn phm khc thuc nhm 30.02; v (c) ng vt thuc nhm 95.08.

M hng M t hng ho Thu sut (%) 01.01 Nga, la, la sng. - Nga: 0101.21.00 - - Loi thun chng nhn ging 0 0101.29.00 - - Loi khc 5 0101.30 - La: 0101.30.10 - - Loi thun chng nhn ging 0 0101.30.90 - - Loi khc 5 0101.90.00 - Loi khc 5 01.02 ng vt sng h tru b. - Gia sc: 0102.21.00 - - Loi thun chng nhn ging 0

20

M hng M t hng ho Thu sut (%) 0102.29 - - Loi khc: 0102.29.10 - - - Gia sc c (k c b c) 5 0102.29.90 - - - Loi khc 5 - Tru: 0102.31.00 - - Loi thun chng nhn ging 0 0102.39.00 - - Loi khc 5 0102.90 - Loi khc: 0102.90.10 - - Loi thun chng nhn ging 0 0102.90.90 - - Loi khc 5 01.03 Ln sng. 0103.10.00 - Loi thun chng nhn ging 0 - Loi khc: 0103.91.00 - - Trng lng di 50 kg 5 0103.92.00 - - Trng lng t 50 kg tr ln 5 01.04 Cu, d sng. 0104.10 - Cu: 0104.10.10 - - Loi thun chng nhn ging 0 0104.10.90 - - Loi khc 5 0104.20 - D: 0104.20.10 - - Loi thun chng nhn ging 0 0104.20.90 - - Loi khc 5

01.05 Gia cm sng, gm cc loi g thuc loi Gallus domesticus, vt, ngan, ngng, g ty v g li. - Loi trng lng khng qu 185 g: 0105.11 - - G thuc loi Gallus domesticus: 0105.11.10 - - - nhn ging 0 0105.11.90 - - - Loi khc 10 0105.12 - - G ty: 0105.12.10 - - - nhn ging 0 0105.12.90 - - - Loi khc 5 0105.13 - - Vt, ngan: 0105.13.10 - - - nhn ging 0 0105.13.90 - - - Loi khc 5 0105.14 - - N gng: 0105.14.10 - - - nhn ging 0 0105.14.90 - - - Loi khc 5 0105.15 - - G li: 0105.15.10 - - - G li nhn ging 0 0105.15.90 - - - Loi khc 5 - Loi khc: 0105.94 - - G thuc loi Gallus domesticus: 0105.94.10 - - - nhn ging, tr g chi 0

21

M hng M t hng ho Thu sut (%) 0105.94.40 - - - G chi 5 - - - Loi khc: 0105.94.91 - - - - T rng lng khng qu 2 kg 5 0105.94.99 - - - - Loi khc 5 0105.99 - - Loi khc: 0105.99.10 - - - Vt, ngan nhn ging 0 0105.99.20 - - - Vt, ngan loi khc 5 0105.99.30 - - - Ngng, g ty v g li nhn ging 0 0105.99.40 - - - Ngng, g ty v g li loi khc 5 01.06 ng vt sng khc. - ng vt c v: 0106.11.00 - - B ng vt linh trng 5

0106.12.00

- - C voi, c nc heo v c heo (ng vt c v thuc b c voi Cetacea); ln bin v c nc (ng vt c v thuc b Sirenia); hi cu, s t bin v hi m (ng vt c v thuc phn b Pinnip edia)

5

0106.13.00 - - Lc v h lc (Camelidae) 5 0106.14.00 - - Th 5 0106.19.00 - - Loi khc 5 0106.20.00 - Loi b st (k c rn v ra) 5 - Cc loi chim: 0106.31.00 - - Chim sn mi 5 0106.32.00 - - Vt (k c vt ln chu M, vt nh ui di, vt ui di v vt c mo) 5 0106.33.00 - - iu; iu c (Dromaius novaehollandiae) 5 0106.39.00 - - Loi khc 5 - Cn trng: 0106.41.00 - - Cc loi ong 5 0106.49.00 - - Loi khc 5 0106.90.00 - Loi khc 5

22

Chng 2 Tht v ph phm dng tht n c sau git m

Ch gii. 1. Chng ny khng bao gm: (a) Nhng sn phm thuc loi c m t trong cc nhm 02.01 n 02.08

hoc 02.10, nhng khng thch hp lm thc n cho ngi; (b) Rut, bong bng hoc d dy ca ng vt (nhm 05.04) hoc tit ng vt

(nhm 05.11 hoc 30.02); hoc (c) M ng vt, tr cc sn phm ca nhm 02.09 (Chng 15).

M hng M t hng ho Thu sut (%) 02.01 Tht ca ng vt h tru b, ti hoc p lnh. 0201.10.00 - Tht c con v na con khng u 30 0201.20.00 - Tht pha c xng khc 20 0201.30.00 - Tht lc khng xng 14 02.02 Tht ca ng vt h tru b, ng lnh. 0202.10.00 - Tht c con v na con khng u 20 0202.20.00 - Tht pha c xng khc 20 0202.30.00 - Tht lc khng xng 14 02.03 Tht ln, ti, p lnh hoc ng lnh. - Ti hoc p lnh: 0203.11.00 - - Tht c con v na con khng u 25 0203.12.00 - - Tht mng, tht vai v cc mnh ca chng, c xng 25 0203.19.00 - - Loi khc 25 - ng lnh: 0203.21.00 - - Tht c con v na con khng u 15 0203.22.00 - - Tht mng, tht vai v cc mnh ca chng, c xng 15 0203.29.00 - - Loi khc 15 02.04 Tht cu hoc d, ti, p lnh hoc ng lnh. 0204.10.00 - Tht cu non c con v na con khng u, ti hoc p lnh 7 - Tht cu khc, ti hoc p lnh: 0204.21.00 - - Tht c con v na con khng u 7 0204.22.00 - - Tht pha c xng khc 7 0204.23.00 - - Tht lc khng xng 7 0204.30.00 - Tht cu non, c con v na con khng u, ng lnh 7 - Tht cu khc, ng lnh: 0204.41.00 - - Tht c con v na con khng u 7 0204.42.00 - - Tht pha c xng khc 7 0204.43.00 - - Tht lc khng xng 7 0204.50.00 - Tht d 7

23

M hng M t hng ho Thu sut (%) 0205.00.00 Tht nga, la, la, ti, p lnh hoc ng lnh. 10

02.06 Ph phm n c sau git m ca ln, ng vt h tru b, cu, d, nga, la, la, ti, p lnh hoc ng lnh. 0206.10.00 - Ca ng vt h tru b, ti hoc p lnh 8 - Ca ng vt h tru b, ng lnh: 0206.21.00 - - Li 8 0206.22.00 - - Gan 8 0206.29.00 - - Loi khc 8 0206.30.00 - Ca ln, ti hoc p lnh 8 - Ca ln, ng lnh: 0206.41.00 - - Gan 8 0206.49.00 - - Loi khc 8 0206.80.00 - Loi khc, ti hoc p lnh 10 0206.90.00 - Loi khc, ng lnh 10

02.07 Tht v ph phm n c sau git m, ca gia cm thuc nhm 01.05, ti, p lnh hoc ng lnh. - Ca g thuc loi Gallus Domesticus: 0207.11.00 - - Cha cht mnh, ti hoc p lnh 40 0207.12.00 - - Cha cht mnh, ng lnh 40 0207.13.00 - - cht mnh v ph phm sau git m, ti hoc p lnh 40 0207.14 - - cht mnh v ph phm sau git m, ng lnh: 0207.14.10 - - - Cnh 20 0207.14.20 - - - i 20 0207.14.30 - - - Gan 20 - - - Loi khc: 0207.14.91 - - - - Tht c lc hoc tch khi xng bng phng php c hc 20 0207.14.99 - - - - Loi khc 20 - Ca g t y: 0207.24.00 - - Cha cht mnh, ti hoc p lnh 40 0207.25.00 - - Cha cht mnh, ng lnh 40 0207.26.00 - - cht mnh v ph phm sau git m, ti hoc p lnh 40 0207.27 - - cht mnh v ph phm sau git m, ng lnh: 0207.27.10 - - - Gan 20 - - - Loi khc: 0207.27.91 - - - - Tht c lc hoc tch khi xng bng phng php c hc 20 0207.27.99 - - - - Loi khc 20 - Ca vt, ngan: 0207.41.00 - - Cha cht mnh, ti hoc p lnh 40

24

M hng M t hng ho Thu sut (%) 0207.42.00 - - Cha cht mnh, ng lnh 40 0207.43.00 - - Gan bo, ti hoc p lnh 15 0207.44.00 - - Loi khc, ti hoc p lnh 15 0207.45.00 - - Loi khc, ng lnh 15 - Ca ngng: 0207.51.00 - - Cha cht mnh, ti hoc p lnh 40 0207.52.00 - - Cha cht mnh, ng lnh 40 0207.53.00 - - Gan bo, ti hoc p lnh 15 0207.54.00 - - Loi khc, ti hoc p lnh 15 0207.55.00 - - Loi khc, ng lnh 15 0207.60.00 - Ca g li 40

02.08 Tht khc v ph phm dng tht n c sau git m ca ng vt khc, ti, p lnh hoc ng lnh. 0208.10.00 - Ca th 10 0208.30.00 - Ca b ng vt linh trng 10

0208.40

- Ca c voi, c nc heo v c heo (ng vt c v thuc b c voi Cetacea); ca ln bin v c nc (ng vt c v t huc b Sirenia); ca hi cu, s t bin v hi m (ng vt c v t huc phn b Pinnipedia):

0208.40.10 - - Ca c voi, c nc heo v c heo (ng vt c v thuc b c voi Cetacea); Ca ln bin v c nc (ng vt c v thuc b Sirenia)

10

0208.40.90 - - Loi khc 5 0208.50.00 - Ca loi b st (k c rn v ra) 10 0208.60.00 - Ca lc v h lc (Camelidae) 5 0208.90 - Loi khc: 0208.90.10 - - i ch 10 0208.90.90 - - Loi khc 5

02.09 M ln, khng dnh nc v m gia cm, cha nu chy hoc chit sut cch khc, ti, p lnh, ng lnh, mui, ngm nc mui, lm kh hoc hun khi.

0209.10.00 - Ca ln 10 0209.90.00 - Loi khc 10

02.10

Tht v ph phm dng tht n c sau git m, mui, ngm nc mui, lm kh hoc hun khi; bt mn v bt th n c lm t tht hoc ph phm dng tht sau git m.

- Tht ln: 0210.11.00 - - Tht mng, tht vai v cc mnh ca chng, c xng 10 0210.12.00 - - Tht di v cc mnh ca chng 10 0210.19 - - Loi khc: 0210.19.30 - - - Tht ln mui xng khi hoc tht mng khng xng 10

25

M hng M t hng ho Thu sut (%) 0210.19.90 - - - Loi khc 10 0210.20.00 - Tht ng vt h tru b 15 - Loi khc, k c bt mn v bt th n c lm t tht hoc ph phm dng tht sau git m: 0210.91.00 - - Ca b ng vt linh trng 20

0210.92

- - Ca c voi, c nc heo v c heo (ng vt c v thuc b Cetacea); ca ln bin v c nc (ng vt c v thuc b Sirenia); ca hi cu, s t bin v hi m (ng vt c v thuc phn b Pinnipedia):

0210.92.10 - - - Ca c voi, c nc heo v c heo (ng vt c v thuc b Cet acea); Ca ln bin v c nc (ng vt c v thuc b Sirenia)

20

0210.92.90 - - - Loi khc 20 0210.93.00 - - Ca loi b st (k c rn v ra) 20 0210.99 - - Loi khc: 0210.99.10 - - - Tht g thi ming c lm kh ng lnh 20 0210.99.20 - - - Da ln kh 20 0210.99.90 - - - Loi khc 20

26

Chng 3

C v ng vt gip xc, ng vt thn mm v ng vt thu sinh khng xng sng khc

Ch gii 1. Chng ny khng bao gm: (a) ng vt c v thuc nhm 01.06; (b) Tht ca ng vt c v thuc nhm 01.06 (nhm 02.08 hoc 02.10); (c) C (k c gan, s v bc trng c) hoc ng vt gip xc, ng vt thn

mm hay ng vt thu sinh khng xng sng khc, cht v khng thch hp dng lm thc n cho ngi hoc v l do chng loi hoc v trng thi ca chng (Chng 5); cc loi bt mn, bt th hoc bt vin lm t c hoc ng vt gip xc, ng vt thn mm hoc ng vt thu sinh khng xng sng khc, khng thch hp dng lm thc n cho ngi (nhm 23.01); hoc

(d) Trng c tm mui hoc cc sn phm thay th trng c tm mui t trng c (nhm 16.04).

2. Trong Chng ny khi nim "bt vin" c ngha l cc sn phm c lin kt hoc bng cch nn trc tip hoc bng cch cho thm mt lng nh cht kt dnh.

M hng M t hng ho Thu sut (%) 03.01 C sng. - C cnh: 0301.11 - - C nc ngt: 0301.11.10 - - - C bt 15 - - - Loi khc: 0301.11.91 - - - - C chp Koi (Cyprinus carpio) 20 0301.11.92 - - - - C vng (Carassius auratus) 20 0301.11.93 - - - - C chi Thi Lan (Beta splendens) 20 0301.11.94 - - - - C tai tng da beo (Astronotus ocellatus) 20 0301.11.95 - - - - C rng (Scleropages formosus) 20 0301.11.99 - - - - Loi khc 20 0301.19 - - Loi khc: 0301.19.10 - - - C bt 15 0301.19.90 - - - Loi khc 20 - C sng khc:

0301.91.00

- - C hi vn (c hi nc ngt) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonit a, Oncorhynchus gilae, Oncorhynchus apache v Oncorhynchus chrysogaster)

20

0301.92.00 - - C chnh (Anguilla spp.) 20

0301.93 - - C chp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus):

0301.93.10 - - - nhn ging, tr c bt 0

27

M hng M t hng ho Thu sut (%) 0301.93.90 - - - Loi khc 20 0301.94.00 - - C ng vy xanh i Ty Dng v Thi Bnh Dng (Thunnus thynnus, Thunnus orient alis) 20 0301.95.00 - - C ng vy xanh phng nam (Thunnus maccoy ii) 20 0301.99 - - Loi khc: - - - C bt mng bin hoc c bt lapu lapu: 0301.99.11 - - - - nhn ging 0 0301.99.19 - - - - Loi khc 20 - - - C bt loi khc: 0301.99.21 - - - - nhn ging 0 0301.99.29 - - - - Loi khc 20 - - - C bin khc: 0301.99.31 - - - - C mng bin nhn ging 0 0301.99.39 - - - - Loi khc 20 0301.99.40 - - - C nc ngt khc 20

03.02 C, ti hoc p lnh, tr phi-l c (fillets) v cc loi tht c khc thuc nhm 03.04. - C hi, tr gan, s v bc trng c:

0302.11.00


12

0302.13.00

- - C hi Thi Bnh Dng (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou v Oncorhynchus rhodurus)

10

0302.14.00 - - C hi i Ty Dng (Salmo salar) v c hi sng a-nup (Hucho Hucho) 10 0302.19.00 - - Loi khc 20

- C dt (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae v Citharidae), tr gan, s v bc trng c:

0302.21.00 - - C bn li nga (Halibut) (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

20

0302.22.00 - - C bn sao (Pleuronectes platessa) 20 0302.23.00 - - C bn sole (Solea spp.) 20 0302.24.00 - - C bn Turbot (Psetta maxima) 15 0302.29.00 - - Loi khc 15

- C ng (thuc ging Thunus), c ng vn hoc c ng bng c sc (Euthynnus (Katsuwonus) pelamis), tr gan, s v bc trng c:

0302.31.00 - - C ng trng hoc vy di (Thunnus alalunga) 15 0302.32.00 - - C ng vy vng (Thunnus albacares) 15

28

M hng M t hng ho Thu sut (%) 0302.33.00 - - C ng vn hoc c ng bng c sc 20 0302.34.00 - - C ng mt to (Thunnus obesus) 15 0302.35.00 - - C ng vy xanh i Ty Dng v Thi Bnh Dng (Thunnus thynnus, Thunnus orient alis) 15 0302.36.00 - - C ng vy xanh phng Nam (Thunnus maccoyii) 15 0302.39.00 - - Loi khc 15

- C trch (Clupea harengus, Clupea pallasii), c cm (c trng) (Engraulis spp.), c Sc-in (Sardina pilchardus, Sardinops spp.), c Sc-in nhit i (Sardinella spp.), c trch k hoc c trch cm (Sprattus sprattus), c thu (Scomber scombrus, Scomber australasicus, Scomber japonicus), c sng v c ng (Trachurus spp.), c gi (Rachycentron canadum) v c kim (Xiphias gladius), tr gan, s v bc trng c:

0302.41.00 - - C trch (Clupea harengus, Clupea pallasii) 20 0302.42.00 - - C cm (c trng) (Engraulis spp.) 12 0302.43.00

- - C Sc-in (Sardina pilchardus, Sardinops spp.), c Sc- in nhit i (Sardinella spp.), c trch k hoc c trch cm (Sprattus sprattus)

20

0302.44.00 - - C thu (Scomber scombrus, Scomber australasicus, Scomber japonicus) 15

0302.45.00 - - C sng v c ng (Trachurus spp.) 12 0302.46.00 - - C gi (Rachycentron canadum) 12 0302.47.00 - - C kim (Xiphias gladius) 12

- H c Bregmacerotidae, Euclicht hyidae, G adidae, Macrouridae, Melanonidae, Merlucciidae, M oridae v Muraenolepididae, tr gan, s v bc trng c:

0302.51.00 - - C tuyt (Gadus morhua, Gadus ogac, Gadus macrocephalus) 20 0302.52.00 - - C tuyt chm en (M elanogrammus aeglefinus) 20 0302.53.00 - - C tuyt en (Pollachius virens) 20 0302.54.00 - - C tuyt Meluc (M erluccius spp., Urophycis spp.) 12 0302.55.00 - - C M inh Thi (Pollack Alaska) (Theragra chalcogramma) 12

0302.56.00 - - C tuyt xanh (Micromesistius pout assou, Micromesistius australis) 12 0302.59.00 - - Loi khc 12

- C r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ict alurus spp.), c chp (Cyprinus carpio, Carassius Carassius , Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lates niloticus) v c u rn (Channa spp.), tr gan, s v bc trng c:

0302.71.00 - - C r phi (Oreochromis spp.) 20

29

M hng M t hng ho Thu sut (%) 0302.72 - - C da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.): 0302.72.10 - - - C basa (Pangasius p angasius) 20 0302.72.90 - - - Loi khc 20 0302.73

- - C chp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus):

0302.73.10 - - - C Mrigal (Cirrhinus cirrhosus) 20 0302.73.90 - - - Loi khc 20 0302.74.00 - - C chnh (Anguilla spp.) 20 0302.79.00 - - Loi khc 20 - Loi c khc, tr gan, s v bc trng c: 0302.81.00 - - C nhm gc v c mp khc 15 0302.82.00 - - C ui (Rajidae) 12 0302.83.00 - - C rng ca (Dissostichus spp.) 12 0302.84.00 - - C si (Dicentrarchus spp.) 12 0302.85.00 - - C trp bin (Sparidae) 12 - - Loi khc: - - - C bin: 0302.89.12 - - - - C bin nh Chu M vy di (Pent aprion longimanus) 12 0302.89.13 - - - - C bin n tht u ging thn ln, mi t (Trachinocephalus myops) 12

0302.89.14 - - - - C h savalai (Lepturacanthus savala), c Belanger (Johnius belangerii), c Reeve (Chrysochir aureus) v c mt to (Pennahia anea)

12

0302.89.15 - - - - C thu n (Rastrelliger kanagurta) v c thu o (Rastrelliger faughni) 12

0302.89.16 - - - - C sng, c ui in (Megalaspis cordyla), c ao chm (Drepane punctata) v c nhng ln (Sphyraena barracuda)

12

0302.89.17 - - - - C chim trng (Pampus argent eus) v c chim en (Parastromatus niger) 12 0302.89.18 - - - - C hng bc (Lutjanus argent imaculatus) 12 0302.89.19 - - - - Loi khc 12 - - - Loi khc: 0302.89.22 - - - - C rohu (Labeo rohita), c catla (Catla catla) v c dm (Punt ius chola) 20 0302.89.24 - - - - C nc ngt da rn h Anabantidae (T richogaster pectoralis) 20 0302.89.26 - - - - C nh n (Polynemus indicus) v c so (pomadasys argenteus) 20 0302.89.27 - - - - C trch dy mnh Hisla (Tenualosa ilisha) 20

0302.89.28 - - - - C leo (Wallago attu) v c da trn sng loi ln (Sperata seenghala) 20

30

M hng M t hng ho Thu sut (%) 0302.89.29 - - - - Loi khc 20 0302.90.00 - Gan, s v bc trng c 20

03.03 C, ng lnh, tr phi-l c (fillets) v cc loi tht khc thuc nhm 03.04. - C hi, tr gan, s v bc trng c: 0303.11.00 - - C hi (Oncorhynchus nerka) 15

0303.12.00

- - C hi Thi Bnh Dng khc (Oncorhynchus gorbuscha, Oncorhynchus ket a, Oncorhynchus tschawytscha, Oncorhynchus kisut ch, Oncorhynchus masou v Oncorhynchus rhodurus)

12

0303.13.00 - - C hi i Ty Dng (Salmo salar) v c hi sng a-nup (Hucho Hucho) 12

0303.14.00 - - C hi vn (c hi nc ngt) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonit a, Oncorhynchus gilae, Oncorhynchus apache v Oncorhynchus chrysogaster)

12

0303.19.00 - - Loi khc 20

- C r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ict alurus spp.), c chp (Cyprinus carpio, Carassius Carassius , Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lates niloticus) v c u rn (Channa spp.), tr gan, s v bc trng c:


0303.24.00 - - C da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 20

0303.25.00 - - C chp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)

20

0303.26.00 - - C chnh (Angullla spp.) 15 0303.29.00 - - Loi khc 20

- C dt (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae v Citharidae), tr gan, s v bc trng c:

0303.31.00 - - C bn li nga (Halibut) (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

12

0303.32.00 - - C bn sao (Pleuronectes platessa) 20 0303.33.00 - - C bn sole (Solea spp.) 20 0303.34.00 - - C bn Turbot (Psetta maxima) 15 0303.39.00 - - Loi khc 15 - C ng (thuc ging Thunus), c ng vn hoc c ng bng c sc (Euthynnus (Katsuwonus) pelamis), tr gan,

31

M hng M t hng ho Thu sut (%) s v bc trng c:

0303.41.00 - - C ng trng hoc vy di (Thunnus alalunga) 12 0303.42.00 - - C ng vy vng (Thunnus albacares) 20 0303.43.00 - - C ng vn hoc c ng bng c sc 15 0303.44.00 - - C ng mt to (Thunnus obesus) 20 0303.45.00 - - C ng vy xanh i Ty Dng v Thi Bnh Dng (Thunnus thynnus, Thunnus orient alis) 14 0303.46.00 - - C ng vy xanh phng Nam (Thunnus maccoyii) 15 0303.49.00 - - Loi khc 15

- C trch (Clup ea harengus, Clup ea pallas ii), c sc-in (Sardina pilchardus, Sardinops spp.), c sc-in nhit i (Sardinella spp.), c trch k hoc c trch cm (Sprattus sprattus), c thu (Scomber scombrus, Scomber australasicus, Scomber japonicus), c sng v c ng (Trachurus spp.), c gi (Rachycentron canadum) v c kim (Xiphias gladius), tr gan, s v bc trng c:

0303.51.00 - - C trch (Clupea harengus, Clupea pallasii) 12

0303.53.00 - - C sc-in (Sardina pilchardus, Sardinops spp.), c sc-in nhit i (Sardinella spp.), c trch k hoc c trch cm (Sprattus sprattus)

20

0303.54.00 - - C thu (Scomber scombrus, Scomber australasicus, Scomber japonicus) 12

0303.55.00 - - C sng v c ng (Trachurus spp.) 10 0303.56.00 - - C gi (Rachycentron canadum) 10 0303.57.00 - - C kim (Xiphias gladius) 10

- H c Bregmacerotidae, Euclicht hyidae, G adidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, tr gan, s v bc trng c:


0303.68.00 - - C tuyt xanh (Micromesistius pout assou, Micromesistius australis) 10 0303.69.00 - - Loi khc 10 - Loi c khc, tr gan, s v bc trng c: 0303.81.00 - - C nhm gc v c mp khc 15 0303.82.00 - - C ui (Rajidae) 10 0303.83.00 - - C rng ca (Dissostichus spp.) 10 0303.84.00 - - C si (Dicentrarchus spp.) 20 0303.89 - - Loi khc: - - - C bin:

32

M hng M t hng ho Thu sut (%) 0303.89.12 - - - - C vy di (Pentaprion longimanus) 10

0303.89.13 - - - - C bin n tht, u ging t hn ln, mi t (Trachinocephalus myops) 10

0303.89.14 - - - - C h savalai (Lepturacanthus savala), c Belanger (Johnius belangerii), c Reeve (Chrysochir aureus) v c mt to (Pennahia anea)

10

0303.89.15 - - - - C thu n (Rastrelliger kanagurta) v c thu o (Rastrelliger faughni) 10

0303.89.16 - - - - C sng, c ui in (Megalaspis cordyla), c ao chm (Drepane punctata) v c nhng ln (Sphyraena barracuda)

10

0303.89.17 - - - - C chim trng (Pampus argent eus) v c chim en (Parastromatus niger) 10 0303.89.18 - - - - C hng bc (Lutjanus argent imaculatus) 10 0303.89.19 - - - - Loi khc 10 - - - Loi khc: 0303.89.22 - - - - C rohu (Labeo rohita), c catla (Catla catla) v c dm (Punt ius chola) 20 0303.89.24 - - - - C nc ngt da rn h Anabantidae (T richogaster pectoralis) 20 0303.89.26 - - - - C nh n (Polynemus indicus) v c so (pomadasys argenteus) 20 0303.89.27 - - - - C trch dy mnh Hisla (Tenualosa ilisha) 20

0303.89.28 - - - - C leo (Wallago attu) v c da trn sng loi ln (Sperata seenghala) 20 0303.89.29 - - - - Loi khc 20 0303.90 - Gan, s v bc trng c: 0303.90.10 - - Gan 12 0303.90.20 - - S v bc trng c 12

03.04 Phi-l c v cc loi tht c khc ( hoc cha xay, nghin, bm), ti, p lnh hoc ng lnh.

- Phi-l c ti hoc p lnh ca c r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lat es nilot icus) v c u rn (Channa spp.):


0304.32.00 - - C da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 15 0304.33.00 - - C r sng Nile (Lat es nilot icus) 15 0304.39.00 - - Loi khc 15 - Phi-l c ti hoc p lnh ca cc loi c khc:

33

M hng M t hng ho Thu sut (%)

0304.41.00

- - C hi Thi Bnh Dng (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou v Oncorhynchus rhodurus), C hi i Ty Dng (Salmo salar) v c hi sng a-nup (Hucho hucho)

15

0304.42.00 - - C hi vn (c hi nc ngt) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonit a, Oncorhynchus gilae, Oncorhynchus apache v Oncorhynchus chrysogaster)

15

0304.43.00 - - C dt (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae v Citharidae) 15

0304.44.00 - - H c Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, M oridae v Muraenolepididae

15

0304.45.00 - - C kim (Xiphias gladius) 15 0304.46.00 - - C rng ca (Dissostichus spp.) 15 0304.49.00 - - Loi khc 15 - Loi khc, ti hoc p lnh:

0304.51.00

- - C r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ict alurus spp.), c chp (Cyprinus carpio, Carassius Carassius , Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lat es nilot icus) v c u rn (Channa spp.)

15

0304.52.00 - - C hi 15 0304.53.00

- - H c Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, M oridae v Muraenolepididae

15

0304.54.00 - - C kim (Xiphias gladius) 15 0304.55.00 - - C rng ca (Dissostichus spp.) 15 0304.59.00 - - Loi khc 15

- Phi-l ng lnh ca c r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lates niloticus) v c u rn (Channa spp.):


0304.62.00 - - C da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 15 0304.63.00 - - C r sng Nile (Lat es nilot icus) 15 0304.69.00 - - Loi khc 15 - Phi-l ng lnh ca h c Bregmacerotidae, Euclichthyidae, Gadidae, M acrouridae, Melanonidae,

34

M hng M t hng ho Thu sut (%) Merlucciidae, Moridae v M uraenolepididae:


0304.79.00 - - Loi khc 15 - Phi-l ng lnh ca cc loi c khc:

0304.81.00

- - C hi Thi Bnh Dng (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou v Oncorhynchus rhodurus), C hi i Ty Dng (Salmo salar) v c hi sng a-nup (Hucho hucho)

15

0304.82.00


15

0304.83.00 - - C dt (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae v Citharidae) 15 0304.84.00 - - C kim (Xiphias gladius) 15 0304.85.00 - - C rng ca (Dissostichus spp.) 15 0304.86.00 - - C trch (Clupea harengus, Clupea pallasii) 15

0304.87.00 - - C ng (thuc ging Thunus), c ng vn hoc c ng bng c sc (Euthynnus (Katsuwonus) pelamis) 15 0304.89.00 - - Loi khc 15 - Loi khc, ng lnh: 0304.91.00 - - C kim (Xiphias gladius) 15 0304.92.00 - - C rng ca (Dissostichus spp.) 15

0304.93.00


15

0304.94.00 - - C M inh Thi (Pollack Alaska) (Theragra chalcogramma) 15

0304.95.00

- - H c Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae v Muraenolepididae, tr c Minh Thi (Pollack Alaska) (Theragra chalcogramma)

15

0304.99.00 - - Loi khc 15

35


03.05 C, lm kh, mui hoc ngm nc mui; c hun khi, hoc cha lm chn trc hoc trong qu trnh hun khi; bt mn, bt th v bt vin lm t c, thch hp dng lm thc n cho ngi.

0305.10.00 - Bt mn, bt th v bt vin lm t c, thch hp dng lm thc n cho ngi 20 0305.20 - Gan, s v bc trng c, lm kh, hun khi, mui hoc ngm nc mui: 0305.20.10 - - Ca c nc ngt, lm kh, mui hoc ngm nc mui 20 0305.20.90 - - Loi khc 20 - Phi-l c, lm kh, mui hoc ngm nc mui, nhng khng hun khi:

0305.31.00


20

0305.32.00 - - H c Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, M oridae v Muraenolepididae

20

0305.39 - - Loi khc: 0305.39.10

- - - C nhi nc ngt (Xenentodon cancila), c phn di vng (Upeneus vittatus) v c long-rakered trevally (Ulua mentalis) (c nc c)

20

0305.39.20 - - - C h savalai (Lepturacanthus savala), c Belanger (Johnius belangerii), c Reeve (Chrysochir aureus) v c mt to (Pennahia anea)

20

0305.39.90 - - - Loi khc 20 - C hun khi, k c phi-l c, tr ph phm n c sau git m:

0305.41.00

- - C hi Thi Bnh Dng (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou v Oncorhynchus rhodurus),C hi i Ty Dng (Salmo salar) v c hi sng a-nup (Hucho hucho)

15

0305.42.00 - - C trch (Clupea harengus, Clupea pallasii) 20

0305.43.00


20

0305.44.00

- - C r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ict alurus spp.), c chp (Cyprinus carpio, Carassius Carassius , Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp.,

20

36

M hng M t hng ho Thu sut (%) Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lat es nilot icus) v c u rn (Channa spp.)

0305.49.00 - - Loi khc 20 - C kh, tr ph phm n c sau git m, c hoc khng mui nhng khng hun khi: 0305.51.00 - - C tuyt (Gadus morhua, Gadus ogac, Gadus macrocephalus) 20 0305.59 - - Loi khc: 0305.59.20 - - - C bin 20 0305.59.90 - - - Loi khc 20 - C, mui nhng khng lm kh hoc khng hun khi v c ngm nc mui, tr ph phm n c sau git m: 0305.61.00 - - C trch (Clupea harengus, Clupea pallasii) 20

0305.62.00 - - C tuyt (Gadus morhua, Gadus ogac, Gadus macrocephalus) 20 0305.63.00 - - C cm ( c trng) (Engraulis spp.) 20

0305.64.00


20

0305.69 - - Loi khc: 0305.69.10 - - - C bin 20 0305.69.90 - - - Loi khc 20 - Vy c, u, ui, d dy v ph phm khc n c ca c sau git m: 0305.71.00 - - Vy c mp 20 0305.72 - - u c, ui v d dy: 0305.72.10 - - - D dy c 15 0305.72.90 - - - Loi khc 15 0305.79.00 - - Loi khc 15

03.06

ng vt gip xc, hoc cha bc mai, v, sng, ti, p lnh, ng lnh, lm kh, mui hoc ngm nc mui; ng vt gip xc hun khi, hoc cha bc mai, v, hoc cha lm chn trc hoc trong qu trnh hun khi; ng vt gip xc cha bc mai, v, hp chn hoc luc chn trong nc, hoc cha p lnh, ng lnh, lm kh, mui, hoc ngm nc mui; bt th, bt mn v bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi.

- ng lnh: 0306.11.00 - - Tm hm v cc loi tm bin khc (Palinurus spp., Panulirus spp., Jasus spp.) 10

37

M hng M t hng ho Thu sut (%) 0306.12.00 - - Tm hm (Homarus spp.) 10 0306.14 - - Cua, gh: 0306.14.10 - - - Cua, gh v mm 0 0306.14.90 - - - Loi khc 0 0306.15.00 - - Tm hm Na Uy (Nephrops norvegicus) 10

0306.16.00 - - Tm shrimps v tm prawn nc lnh (Pandalus spp., Crangon crangon) 0 0306.17 - - Tm shrimps v tm prawn khc: 0306.17.10 - - - Tm s (Penaeus monodon) 10 0306.17.20 - - - Tm th chn trng (Litop enaeus vannamei) 10 0306.17.30 - - - Tm cng xanh (Macrobrachium rosenbergii) 10 0306.17.90 - - - Loi khc 0 0306.19.00 - - Loi khc, bao gm bt th, bt mn v bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi 0 - Khng ng lnh: 0306.21 - - Tm hm v cc loi tm bin khc (Palinurus spp., Panulirus spp., Jasus spp.): 0306.21.10 - - - nhn ging 0 0306.21.20 - - - Loi khc, sng 10 0306.21.30 - - - Ti hoc p lnh 10 - - - Loi khc: 0306.21.91 - - - - ng hp kn kh 10 0306.21.99 - - - - Loi khc 10 0306.22 - - Tm hm (Homarus spp.): 0306.22.10 - - - nhn ging 0 0306.22.20 - - - Loi khc, sng 10 0306.22.30 - - - Ti hoc p lnh 10 - - - Loi khc: 0306.22.91 - - - - ng hp kn kh 10 0306.22.99 - - - - Loi khc 10 0306.24 - - Cua, gh: 0306.24.10 - - - Sng 0 0306.24.20 - - - Ti hoc p lnh 0 - - - Loi khc: 0306.24.91 - - - - ng hp kn kh 10 0306.24.99 - - - - Loi khc 10 0306.25.00 - - Tm hm NaUy (Nephrops norvegicus) 10

0306.26 - - Tm shrimps v tm prawn nc lnh (Pandalus spp., Crangon crangon): 0306.26.10 - - - nhn ging 0 0306.26.20 - - - Loi khc, sng 0 0306.26.30 - - - Ti hoc p lnh 0 - - - Kh: 0306.26.41 - - - - ng hp kn kh 10 0306.26.49 - - - - Loi khc 10

38

M hng M t hng ho Thu sut (%) - - - Loi khc: 0306.26.91 - - - - ng hp kn kh 10 0306.26.99 - - - - Loi khc 10 0306.27 - - Tm shrimps v tm prawn loi khc: - - - nhn ging: 0306.27.11 - - - - Tm s (Penaeus monodon) 0 0306.27.12 - - - - Tm th chn trng (Litopenaeus vannamei) 0 0306.27.19 - - - - Loi khc 0 - - - Loi khc, sng: 0306.27.21 - - - - Tm s (Penaeus monodon) 10 0306.27.22 - - - - Tm th chn trng (Litopenaeus vannamei) 10 0306.27.29 - - - - Loi khc 0 - - - Ti hoc p lnh: 0306.27.31 - - - - Tm s (Penaeus monodon) 10 0306.27.32 - - - - Tm th chn trng (Litopenaeus vannamei) 10 0306.27.39 - - - - Loi khc 0 - - - Kh: 0306.27.41 - - - - ng hp kn kh 10 0306.27.49 - - - - Loi khc 10 - - - Loi khc: 0306.27.91 - - - - ng hp kn kh 10 0306.27.99 - - - - Loi khc 10 0306.29 - - Loi khc, bao gm bt th, bt mn v bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi: 0306.29.10 - - - Sng 0 0306.29.20 - - - Ti hoc p lnh 0 0306.29.30 - - - Bt th, bt mn v bt vin 20 - - - Loi khc: 0306.29.91 - - - - ng hp kn kh 10 0306.29.99 - - - - Loi khc 10

03.07

ng vt thn mm, hoc cha bc mai, v, sng, ti, p lnh, ng lnh, lm kh, mui hoc ngm nc mui; ng vt thn mm hun khi, hoc cha bc mai, v, hoc cha lm chn trc hoc trong qu trnh hun khi; bt mn, bt th v bt vin ca ng vt thn mm, thch hp dng lm thc n cho ngi.

- Hu: 0307.11 - - Sng, ti hoc p lnh: 0307.11.10 - - - Sng 0 0307.11.20 - - - Ti hoc p lnh 0 0307.19 - - Loi khc: 0307.19.10 - - - ng lnh 0 0307.19.20 - - - Kh, mui hoc ngm nc mui 10 0307.19.30 - - - Hun khi 25

39

M hng M t hng ho Thu sut (%) - ip, k c ip n hong, thuc ging Pecten, Chlamys hoc Placopecten: 0307.21 - - Sng, ti hoc p lnh: 0307.21.10 - - - Sng 0 0307.21.20 - - - Ti hoc p lnh 0 0307.29 - - Loi khc: 0307.29.10 - - - ng lnh 0 0307.29.20 - - - Kh, mui hoc ngm nc mui; hun khi 10 - Vm (Mytilus spp., Perna spp.): 0307.31 - - Sng, ti hoc p lnh: 0307.31.10 - - - Sng 0 0307.31.20 - - - Ti hoc p lnh 0 0307.39 - - Loi khc: 0307.39.10 - - - ng lnh 0 0307.39.20 - - - Kh, mui hoc ngm nc mui; hun khi 10

- M c nang (Sepia officinalis, Rossia macrosoma, Sepiola spp.) v mc ng (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):

0307.41 - - Sng, ti hoc p lnh: 0307.41.10 - - - Sng 0 0307.41.20 - - - Ti hoc p lnh 10 0307.49 - - Loi khc: 0307.49.10 - - - ng lnh 10 0307.49.20 - - - Kh, mui hoc ngm nc mui 10 0307.49.30 - - - Hun khi 25 - Bch tuc (Octopus spp.): 0307.51 - - Sng, ti hoc p lnh: 0307.51.10 - - - Sng 0 0307.51.20 - - - Ti hoc p lnh 10 0307.59 - - Loi khc: 0307.59.10 - - - ng lnh 10 0307.59.20 - - - Kh, mui hoc ngm nc mui 10 0307.59.30 - - - Hun khi 25 0307.60 - c, tr c bin: 0307.60.10 - - Sng 0 0307.60.20 - - Ti, p lnh hoc ng lnh 0 0307.60.30 - - Kh, mui hoc ngm nc mui; hun khi 10

- Trai, s (thuc h Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae v Veneridae):

0307.71 - - Sng, ti hoc p lnh: 0307.71.10 - - - Sng 0 0307.71.20 - - - Ti hoc p lnh 0 0307.79 - - Loi khc:

40

M hng M t hng ho Thu sut (%) 0307.79.10 - - - ng lnh 0 0307.79.20 - - - Kh, mui hoc ngm nc mui; hun khi 10 - Bo ng (Haliot is spp.): 0307.81 - - Sng, ti hoc p lnh: 0307.81.10 - - - Sng 0 0307.81.20 - - - Ti hoc p lnh 0 0307.89 - - Loi khc: 0307.89.10 - - - ng lnh 0 0307.89.20 - - - Kh, mui hoc ngm nc mui; hun khi 10 - Loi khc, k c bt m n, bt th v bt vin, thch hp dng lm thc n cho ngi: 0307.91 - - Sng, ti hoc p lnh: 0307.91.10 - - - Sng 0 0307.91.20 - - - Ti hoc p lnh 0 0307.99 - - Loi khc: 0307.99.10 - - - ng lnh 0 0307.99.20 - - - lm kh, mui hoc ngm nc mui; hun khi 10 0307.99.90 - - - Loi khc 15

03.08

ng vt thy sinh khng xng sng tr ng vt gip xc v ng vt thn mm, sng, ti, p lnh, ng lnh, lm kh, mui hoc ngm nc mui; ng vt thy sinh khng xng sng hun khi tr ng vt gip xc v ng vt thn mm, hoc cha lm chn trc hoc trong qu trnh hun khi; bt mn, bt th v bt vin ca ng vt thy sinh tr ng vt gip xc v ng vt thn mm, t hch hp dng lm thc n cho ngi.

- Hi sm (St ichopus japonicus, Holothurioidea): 0308.11 - - Sng, ti hoc p lnh: 0308.11.10 - - - Sng 0 0308.11.20 - - - Ti hoc p lnh 0 0308.19 - - Loi khc: 0308.19.10 - - - ng lnh 0 0308.19.20 - - - Lm kh, mui hoc ngm nc mui 10 0308.19.30 - - - Hun khi 25

- Nhm bin (Strongy locentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus): 0308.21 - - Sng, ti hoc p lnh: 0308.21.10 - - - Sng 0 0308.21.20 - - - Ti hoc p lnh 0 0308.29 - - Loi khc: 0308.29.10 - - - ng lnh 0 0308.29.20 - - - Lm kh, mui hoc ngm nc mui 10 0308.29.30 - - - Hun khi 25 0308.30 - Sa (Rhopilema spp.):

41

M hng M t hng ho Thu sut (%) 0308.30.10 - - Sng 0 0308.30.20 - - Ti hoc p lnh 0 0308.30.30 - - ng lnh 0 0308.30.40 - - Lm kh, mui hoc ngm nc mui 10 0308.30.50 - - Hun khi 25 0308.90 - Loi khc: 0308.90.10 - - Sng 0 0308.90.20 - - Ti hoc p lnh 0 0308.90.30 - - ng lnh 0 0308.90.40 - - Lm kh, mui hoc ngm nc mui 10 0308.90.50 - - Hun khi 25 0308.90.90 - - Loi khc 0

42

Chng 4 Sn phm b sa; trng chim v trng gia cm;

mt ong t nhin; sn phm n c gc ng vt, cha c chi tit hoc ghi ni khc

Ch gii. 1. Khi nim "sa" c hiu l sa cn nguyn kem hoc sa tch kem mt

phn hoc ton b. 2. Theo mc ch ca nhm 04.05: (a) Khi nim "b" c hiu l b t nhin, b whey hoc b phi ch li

(ti, mui hoc b tr mi, k c b ng hp) c tch t sa, vi hm lng cht bo sa t 80% tr ln nhng khng qu 95% tnh t heo trng lng, c hm lng cht kh khng c cht bo ti a l 2% v hm lng nc ti a l 16% tnh theo trng lng. B khng cha cht nh ho, nhng c th cha natri clorua, cht mu thc phm, mui lm trung ho v vi khun v hi nui cy to ra axit lactic.

(b) Khi nim "cht pht t b sa" ngha l cht dng nh tng nc trong du c th pht ln bnh, cha cht bo sa nh l cht bo duy nht trong sn phm, vi hm lng cht bo t 39% tr ln nhng khng qu 80% tnh theo trng lng.

3. Cc sn phm thu c t qu trnh c c whey c pha thm sa hoc cht bo ca sa c phn loi nh phomat trong nhm 04.06 nu c ba tiu chun sau:

(a) hm lng cht bo ca sa, chim t 5% tr ln, tnh theo trng lng th kh;

(b) hm lng cht kh, ti thiu l 70% nhng khng qu 85%, tnh t heo trng lng; v

(c) sn phm c ng khun hoc c th c ng khun. 4. Chng ny khng bao gm: (a) Cc sn phm thu c t whey, c hm lng lactoz a khan chim trn

95%, tnh theo trng lng th kh (nhm 17.02); hoc (b) Albumin (k c dch c c t hai hay nhiu whey protein, c hm lng

whey protein chim trn 80% tnh theo trng lng th kh) (nhm 35.02) hoc globulin (nhm 35.04).

Ch gii phn nhm. 1. Theo mc ch ca phn nhm 0404.10, khi nim "whey c ci bin"

l cc sn phm bao gm cc thnh phn whey, ngha l whey tch ton b hoc mt phn lactoza, prot ein hoc cht khong, whey thm cc thnh phn whey t nhin, v cc sn phm thu c bng cch pha trn cc thnh phn whey t nhin.

2. Theo mc ch ca phn nhm 0405.10, khi nim "b" khng bao gm b kh nc hoc ghee (phn nhm 0405.90).


04.01 Sa v kem, cha c c v cha pha thm ng hoc cht lm ngt khc. 0401.10 - C hm lng cht bo khng qu 1% tnh theo trng lng:

43

M hng M t hng ho Thu sut (%) 0401.10.10 - - Dng lng 15 0401.10.90 - - Loi khc 15 0401.20 - C hm lng cht bo trn 1% nhng khng qu 6% tnh theo trng lng: 0401.20.10 - - Dng lng 15 0401.20.90 - -Loi khc 15 0401.40 - C hm lng cht bo trn 6% nhng khng qu 10% tnh theo trng lng: 0401.40.10 - - Sa dng lng 15 0401.40.20 - - Sa dng ng lnh 15 0401.40.90 - - Loi khc 15 0401.50 - C hm lng cht bo trn 10% tnh theo trng lng: 0401.50.10 - - Dng lng 15 0401.50.90 - - Loi khc 15

04.02 Sa v kem, c c hoc pha thm ng hoc cht lm ngt khc. 0402.10 - Dng bt, ht hoc cc th rn khc, c hm lng cht bo, khng qu 1,5% tnh theo trng lng: - - Cha pha t hm ng hoc cht lm ngt khc: 0402.10.41 - - - ng gi vi trng lng c b t 20 kg tr ln 3 0402.10.49 - - - Loi khc 3 - - Loi khc: 0402.10.91 - - - ng gi vi trng lng c b t 20 kg tr ln 5 0402.10.99 - - - Loi khc 5 - Dng bt, ht hoc cc th rn khc, c hm lng cht bo trn 1,5% tnh theo trng lng: 0402.21 - - Cha pha t hm ng hoc cht lm ngt khc: 0402.21.20 - - - ng gi vi trng lng c b t 20 kg tr ln 3 0402.21.90 - - - Loi khc 3 0402.29 - - Loi khc: 0402.29.20 - - - ng gi vi trng lng c b t 20 kg tr ln 5 0402.29.90 - - - Loi khc 5 - Loi khc: 0402.91.00 - - Cha pha t hm ng hoc cht lm ngt khc 10 0402.99.00 - - Loi khc 20

04.03

Buttermilk, sa ng v kem, sa chua, kephir v sa, kem khc ln men hoc axit ho, hoc cha c c hoc pha thm ng hoc cht lm ngt khc hoc hng liu hoc b sung thm hoa qu, qu hch hoc ca cao.

0403.10 - Sa chua: 0403.10.20 - - Dng lng, hoc cha c c 7 0403.10.90 - - Loi khc 7 0403.90 - Loi khc:

44

M hng M t hng ho Thu sut (%) 0403.90.10 - - Buttermilk 3 0403.90.90 - - Loi khc 7

04.04

Whey, hoc cha c c hoc pha thm ng hoc cht ngt khc; cc sn phm c cha thnh phn sa t nhin, hoc cha pha thm ng hoc cht lm ngt khc, cha c chi tit hoc ghi ni khc.

0404.10.00 - Whey v Whey ci bin, hoc cha c c hoc pha thm ng hoc cht lm ngt khc 0 0404.90.00 - Loi khc 0

04.05 B v cc cht bo khc v cc loi du tch t sa; cht pht t b sa (dairy spreads). 0405.10.00 - B 14 0405.20.00 - Cht pht t b sa 15 0405.90 - Loi khc: 0405.90.10 - - Cht bo khan ca b 5 0405.90.20 - - Du b (butter oil) 5 0405.90.30 - - Ghee 15 0405.90.90 - - Loi khc 15 04.06 Pho mt v sa ng (curd). 0406.10 - Pho mt ti (cha chn hoc cha x l), k c pho mt whey v sa ng dng lm pho mt: 0406.10.10 - - Pho mt ti (cha chn hoc cha x l), k c pho mt whey 10 0406.10.20 - - Sa ng (curd) 10 0406.20 - Pho mt xt nh hoc lm thnh bt, ca tt c cc loi: 0406.20.10 - - ng gi vi trng lng c b trn 20 kg 10 0406.20.90 - - Loi khc 10 0406.30.00 - Pho mt ch bin, cha xt nh hoc cha lm thnh bt 10 0406.40.00 - Pho mt vn xanh v pho mt khc c vn c sn xut t men Penicillium roqueforti 10 0406.90.00 - Pho mt loi khc 10

04.07 Trng chim v trng gia cm, nguyn v, sng, bo qun hoc lm chn. - Trng th tinh p: 0407.11.00 - - Ca g thuc loi Gallus domesticus 0 0407.19 - - Loi khc: 0407.19.10 - - - Ca vt, ngan 0 0407.19.90 - - - Loi khc 0 - Trng sng khc:

45

M hng M t hng ho Thu sut (%) 0407.21.00 - - Ca g thuc loi Gallus domesticus 30 0407.29 - - Loi khc: 0407.29.10 - - - Ca vt, ngan 30 0407.29.90 - - - Loi khc 30 0407.90 - Loi khc: 0407.90.10 - - Ca g thuc loi Gallus domesticus 30 0407.90.20 - - Ca vt, ngan 30 0407.90.90 - - Loi khc 30

04.08

Trng chim v trng gia cm, bc v, v lng trng, sng, lm kh, hp chn hoc luc chn trong nc, ng bnh, ng lnh hoc bo qun cch khc, hoc cha thm ng hoc cht lm ngt khc.

- Lng trng: 0408.11.00 - - lm kh 20 0408.19.00 - - Loi khc 20 - Loi khc: 0408.91.00 - - lm kh 20 0408.99.00 - - Loi khc 20 0409.00.00 Mt ong t nhin. 10 04.10 Sn phm n c gc ng vt, cha c chi tit hoc ghi ni khc. 0410.00.10 - T yn 5 0410.00.90 - Loi khc 5

Ch gii mt hng. 1. Nhm 0402: Sa bt nguyn kem v sa tch kem mt phn hoc ton b,

c th pha thm ng hoc cht ngt khc. N goi nhng t hnh phn sa t nhin, sa thuc nhm ny c th cha mt lng nh cht n nh (nh pht pht disodique, citrat trisodique v clorua canxi) hoc lng rt nh t c nhn cht chng xi ho, cht chng ng bnh (nh pht pho lipid, ioxit silic khng nh hnh) hoc b sung thm vitamin (cc thnh phn thm nh vitamin, khong cht l cht c sn trong sa t nhin), hay c th cha lng nh cc cht ho hc nh cacbonat natri) cn thit trong ch bin v cng c th thm mt lng nh tinh bt gi sa trng thi vt l bnh thng (khng qu 5% trng lng).

46

Chng 5 Sn phm gc ng vt, cha c chi t it hoc ghi cc ni khc

Ch gii. 1. Chng ny khng bao gm: (a) Cc sn phm n c (tr rut, bong bng v d dy ca ng vt, nguyn

dng v cc mnh ca chng, v tit ng vt, dng lng hoc kh); (b) Da hoc da sng (k c da lng) tr cc hng ho thuc nhm 05.05 v cc

u mu v ph liu tng t t da hoc da sng th thuc nhm 05.11 (Chng 41 hoc 43);

(c) Vt liu dt gc ng vt, tr lng ui hoc bm nga v ph liu lng ui hoc bm nga (Phn XI); hoc

(d) Tm hoc bi chun b sn lm chi hoc bn chi (nhm 96.03). 2. Theo mc ch ca nhm 05.01, vic phn loi tc theo di (vi iu kin

l cha sp xp theo u v ui vi nhau) s khng c coi l gia cng. 3. Trong ton b Danh mc ny, ng voi, sng h m, sng con moc (hi m),

sng k ln bin v rng nanh ln li c, sng t gic v rng ca cc loi ng vt u c coi l "ng".

4. Trong ton b Danh mc ny, khi nim "lng ui hoc bm nga" ch lng ui hoc bm ca nga hay ng vt h tru b.


0501.00.00 Tc ngi, cha x l, hoc cha ra sch hoc gt ty; ph liu tc. 5

05.02 Lng v lng cng ca ln hoc ln li; lng dng lm chi v bn chi khc; ph liu t lng ln. 0502.10.00 - Lng v lng cng ca ln hoc ln li v ph liu ca chng 5 0502.90.00 - Loi khc 5

0504.00.00 Rut, bong bng v d dy ng vt (tr c), nguyn dng v cc mnh ca chng, ti, p lnh, ng lnh, mui, ngm nc mui, lm kh hoc hun khi.

3

05.05

Da v cc b phn khc ca loi chim v gia cm, c lng v hoc lng t, lng v v cc phn ca lng v ( hoc cha ct ta) v lng t, mi ch ra sch, kh trng hoc x l bo qun; bt v ph liu t lng v hoc cc phn khc ca lng v.

0505.10 - Lng v dng nhi; lng t: 0505.10.10 - - Lng v ca vt, ngan 5 0505.10.90 - - Loi khc 5 0505.90 - Loi khc: 0505.90.10 - - Lng v ca vt, ngan 5 0505.90.90 - - Loi khc 5

47


05.06 Xng v li sng, cha x l, kh m, s ch (nhng cha ct thnh hnh), x l bng axit hoc kh gelatin; bt v ph liu t cc sn phm trn.

0506.10.00 - Cht sn v xng x l bng axit 0 0506.90.00 - Loi khc 0

05.07 Ng, mai ng vt h ra, lc c voi (phin sng hm trn) v hm rng lc c voi, sng, gc, mng guc, mng, vut v m, cha x l hoc s ch nhng cha ct thnh hnh; bt v ph liu t cc sn phm trn.

0507.10 - Ng; bt v ph liu t ng: 0507.10.10 - - Sng t gic; bt v ph liu t ng 3 0507.10.90 - - Loi khc 3 0507.90 - Loi khc: 0507.90.10 - - Sng, gc, mng guc, mng, vut v m 3 0507.90.20 - - Mai ng vt h ra 5 0507.90.90 - - Loi khc 3

05.08

San h v cc cht liu tng t, cha x l hoc s ch nhng cha gia cng thm; mai, v ng vt thn mm, ng vt gip xc hoc ng vt da gai khng xng sng v mai mc, cha x l hoc s ch nhng cha ct thnh hnh, bt v cc ph liu t cc sn phm trn.

0508.00.10 - San h v cc cht liu tng t 5 0508.00.20 - Mai, v ng vt thn mm, ng vt gip xc hoc ng vt da gai khng xng sng 5 0508.00.90 - Loi khc 5

05.10

Long din hng, hng hi ly, cht x hng (t cy hng v x hng), cht thm ly t cn trng cnh cng; mt, hoc cha lm kh; cc tuyn v cc sn phm ng vt khc dng iu ch dc phm, ti, p lnh, ng lnh hoc bo qun tm thi di hnh thc khc.

0510.00.10 - Cht thm ly t cn trng cnh cng 0 0510.00.20 - X hng 0 0510.00.90 - Loi khc 0

05.11 Cc sn phm ng vt khc cha c chi tit hoc ghi ni khc; ng vt cht thuc Chng 1 hoc Chng 3, khng thch hp s dng cho ngi.

0511.10.00 - Tinh dch h tru, b 0 - Loi khc: 0511.91.00 - - Sn phm t c hoc ng vt gip xc, ng vt thn 5

48

M hng M t hng ho Thu sut (%) mm hoc ng vt thu sinh khng xng sng khc; ng vt cht thuc Chng 3

0511.99 - - Loi khc: 0511.99.10 - - - Tinh dch ng vt nui 0 0511.99.20 - - - Trng tm 0 0511.99.30 - - - Bt bin t hin nhin 0 0511.99.90 - - - Loi khc 0

49

PHN II CC SN PHM THC VT

Ch gii. 1. Trong Phn ny khi nim bt vin c ngha l nhng sn phm c lin

kt bng cch nn trc tip hoc thm cht dnh vi hm lng khng qu 3% tnh theo trng lng.

Chng 6

Cy sng v cc loi cy trng khc; c, r v loi tng t; cnh hoa v cnh l trang tr

Ch gii. 1. Theo phn 2 ca tn nhm 06.01, Chng ny ch bao gm cy sng v cc

sn phm (k c cy ging t ht) thng c cung cp bi ngi trng hoa hoc ngi lm vn m cy trng hay trang tr; tuy nhin Chng ny khng bao gm khoai ty, hnh ty, hnh, h, ti hoc cc sn phm khc thuc Chng 7.

2. Khi xem xt mt mt hng no trong nhm 06.03 hoc 06.04 phi k n nhng mt hng nh lng hoa, b hoa, vng hoa v cc sn phm tng t c lm ton b hoc mt phn bng cc vt liu nu trong nhm, khng tnh n nhng ph tr lm bng vt liu khc. Tuy nhin, cc nhm ny khng bao gm cc tc phm ghp hay ph iu trang tr tng t thuc nhm 97.01.


06.01 C, thn c, r c, thn ng v thn r, dng ng, dng sinh trng hoc dng hoa; cy v r rau dip xon, tr cc loi r thuc nhm 12.12.

0601.10.00 - C, thn c, r c, thn ng v thn r, dng ng 0 0601.20 - C, thn c, r c, thn ng, t hn r, dng sinh trng hoc dng hoa; cy v r rau dip xon: 0601.20.10 - - Cy rau dip xon 0 0601.20.20 - - R rau dip xon 0 0601.20.90 - - Loi khc 0

06.02 Cy sng khc (k c r), cnh gim v cnh ghp; h si nm. 0602.10 - Cnh gim khng c r v cnh ghp: 0602.10.10 - - Ca cy phong lan 0 0602.10.20 - - Ca cy cao su 0 0602.10.90 - - Loi khc 0 0602.20.00 - Cy, cy bi hoc khng ghp cnh, thuc loi c qu hoc qu hch n c 0 0602.30.00 - Cy quy n v cy azalea (cy kh - h quy n), hoc khng ghp cnh 0 0602.40.00 - Cy hoa hng, hoc khng ghp cnh 0 0602.90 - Loi khc:

50

M hng M t hng ho Thu sut (%) 0602.90.10 - - Cnh gim v cnh ghp phong lan c r 0 0602.90.20 - - Cy phong lan ging 0 0602.90.40 - - Gc cy cao su c chi 0 0602.90.50 - - Cy cao su ging 0 0602.90.60 - - Chi mc t g cy cao su 0 0602.90.70 - - Cy dng x 0 0602.90.90 - - Loi khc 0

06.03 Cnh hoa v n dng lm hoa b hoc trang tr, ti, kh, nhum, ty, thm tm hoc x l cch khc. - Ti: 0603.11.00 - - Hoa hng 20 0603.12.00 - - Hoa cm chng 20 0603.13.00 - - Phong lan 20 0603.14.00 - - Hoa cc 20 0603.15.00 - - H hoa ly 20 0603.19.00 - - Loi khc 20 0603.90.00 - Loi khc 20

06.04

Tn l, cnh v cc phn khc ca cy, khng c hoa hoc n, cc loi c, ru v a y ph hp b hoa hoc trang tr, ti, kh, nhum, ty, thm tm hoc x l cch khc.

0604.20 - Ti: 0604.20.10 - - Ru v a y 20 0604.20.90 - - Loi khc 20 0604.90 - Loi khc: 0604.90.10 - - Ru v a y 20 0604.90.90 - - Loi khc 20

51

Chng 7 Rau v mt s loi c, thn c v r n c

Ch gii. 1. Chng ny khng bao gm cc sn phm thc n cho gia sc thuc nhm

12.14. 2. Trong cc nhm 07.09, 07.10, 07.11 v 07.12, t rau bao gm cc loi

nm, nm cc (nm c) n c, liu, n bch hoa, b, b ng, c tm , ng ngt (Zea mays var. saccharata), qu thuc chi Capsicum hoc thuc chi Pimenta, rau th l, rau mi ty, rau mi, rau ngi gim, ci xoong v kinh gii ngt (Majorana hortensis hoc Origanum majorana).

3. Nhm 07.12 bao gm tt c cc loi rau kh t cc loi rau thuc cc nhm t 07.01 n 07.11, tr :

(a) cc loi rau u kh, bc v (nhm 07.13); (b) ng ngt cc dng c nu trong cc nhm t 11.02 n 11.04; (c) bt, bt th, bt mn, mnh lt, ht v bt vin ca khoai ty (nhm 11.05); (d) bt, bt th v bt mn ca cc loi rau u kh thuc nhm 07.13 (nhm

11.06). 4. Tuy nhin, Chng ny khng bao gm cc loi t thuc chi Capsicum hoc

chi Piment a c lm kh hoc xay hoc nghin (nhm 09.04).

M hng M t hng ho Thu sut (%) 07.01 Khoai ty, ti hoc p lnh. 0701.10.00 - lm ging 0 0701.90.00 - Loi khc 20 0702.00.00 C chua, ti hoc p lnh. 20

07.03 Hnh ty, hnh, h, ti, ti t y v cc loi rau h hnh, ti khc, ti hoc p lnh. 0703.10 - Hnh ty v hnh, h: - - Hnh ty: 0703.10.11 - - - C ging 0 0703.10.19 - - - Loi khc 15 - - Hnh, h: 0703.10.21 - - - C ging 0 0703.10.29 - - - Loi khc 20 0703.20 - Ti: 0703.20.10 - - C ging 0 0703.20.90 - - Loi khc 20 0703.90 - Ti ty v cc loi rau h hnh, ti khc: 0703.90.10 - - C ging 0 0703.90.90 - - Loi khc 20 07.04 Bp ci, hoa l, su ho, ci xon v cy h bp ci n c

52

M hng M t hng ho Thu sut (%) tng t, ti hoc p lnh.

0704.10 - Hoa l v hoa l xanh: 0704.10.10 - - Hoa l 20 0704.10.20 - - Hoa l xanh (headed broccoli) 20 0704.20.00 - Ci Bruc-xen 20 0704.90 - Loi khc: - - Bp ci: 0704.90.11 - - - Bp ci cun (cun trn) 20 0704.90.19 - - - Loi khc 20 0704.90.90 - - Loi khc 20

07.05 Rau dip, x lch (Lactuca sativa) v rau dip xon (Cichorium spp.), ti hoc p lnh. - Rau dip, x lch: 0705.11.00 - - X lch cun (head lettuce) 20 0705.19.00 - - Loi khc 20 - Rau dip xon: 0705.21.00 - - Rau dip xon r c (Cichorium intybus var. foliosum) 20 0705.29.00 - - Loi khc 20

07.06 C rt, c ci, c dn lm sa- lt, dip c, cn c, c ci ri v cc loi c r n c tng t, ti hoc p lnh. 0706.10 - C rt v c ci: 0706.10.10 - - C rt 17 0706.10.20 - - C ci 20 0706.90.00 - Loi khc 20 0707.00.00 Da chut v da chut ri, ti hoc p lnh. 20 07.08 Rau u, hoc cha bc v, ti hoc p lnh. 0708.10.00 - u H Lan (Pisum sat ivum) 20 0708.20 - u ht (Vigna spp., Phaseolus spp.): 0708.20.10 - - u Php 20 0708.20.20 - - u di 20 0708.20.90 - - Loi khc 20 0708.90.00 - Cc loi rau thuc loi u khc 20 07.09 Rau khc, ti hoc p lnh. 0709.20.00 - Mng ty 15 0709.30.00 - C tm 15 0709.40.00 - Cn ty tr loi cn c 15 - Nm v nm cc (nm c): 0709.51.00 - - Nm thuc chi Agaricus 15 0709.59 - - Loi khc: 0709.59.10 - - - Nm cc 15

53

M hng M t hng ho Thu sut (%) 0709.59.90 - - - Loi khc 15 0709.60 - Qu t thuc chi Capsicum hoc chi Pimenta: 0709.60.10 - - t qu (qu thuc chi Capsicum) 12 0709.60.90 - - Loi khc 12 0709.70.00 - Rau chn vt, rau chn vt New Zealand, rau chn vt l (rau chn vt trng trong vn) 15 - Loi khc: 0709.91.00 - - Hoa a-ti-s 12 0709.92.00 - - liu 12 0709.93.00 - - Qu b ng, qu b v qu bu (Cucurbita spp.) 12 0709.99.00 - - Loi khc 12

07.10 Rau cc loi ( hoc cha hp chn hoc luc chn trong nc), ng lnh. 0710.10.00 - Khoai ty 10 - Rau u cc loi, hoc cha bc v: 0710.21.00 - - u H Lan (Pisum sativum) 17 0710.22.00 - - u ht (Vigna spp., Phaseolus spp.) 17 0710.29.00 - - Loi khc 17 0710.30.00 - Rau chn vt, rau chn vt New Zealand, rau chn vt l (rau chn vt trng trong vn) 15 0710.40.00 - Ng ngt 17 0710.80.00 - Rau khc 17 0710.90.00 - Hn hp cc loi rau 17

07.11

Rau cc loi bo qun tm thi (v d, bng kh sunphur, ngm nc mui, ngm nc lu hunh hoc ngm trong dung dch bo qun khc), nhng khng n ngay c.

0711.20 - liu: 0711.20.10 - - bo qun bng kh sunphur 15 0711.20.90 - - Loi khc 15 0711.40 - Da chut v da chut ri: 0711.40.10 - - bo qun bng kh sunphur 30 0711.40.90 - - Loi khc 30 - Nm v nm cc (nm c): 0711.51 - - Nm thuc chi Agaricus: 0711.51.10 - - - bo qun bng kh sunphur 30 0711.51.90 - - - Loi khc 30 0711.59 - - Loi khc: 0711.59.10 - - - bo qun bng kh sunphur 30 0711.59.90 - - - Loi khc 30 0711.90 - Rau khc; hn hp cc loi rau: 0711.90.10 - - N g ngt 30 0711.90.20 - - t (qu thuc chi Capsicum) 30

54

M hng M t hng ho Thu sut (%) - - N bch hoa: 0711.90.31 - - - bo qun bng kh sunphur 15 0711.90.39 - - - Loi khc 15 0711.90.40 - - Hnh ty, c bo qun bng kh sunphur 30 0711.90.50 - - Hnh t y, c bo qun tr loi c bo qun bng kh sunphur 30 0711.90.60 - - Loi khc, c bo qun bng kh sunphur 30 0711.90.90 - - Loi khc 30

07.12 Rau kh, dng nguyn, ct, thi lt, vn hoc dng bt, nhng cha ch bin thm. 0712.20.00 - Hnh ty 30

- Nm, mc nh (Auricularia spp.), nm nhy (Tremella spp.) v nm cc (nm c): 0712.31.00 - - Nm thuc chi Agaricus 30 0712.32.00 - - Mc nh (Auricularia spp.) 30 0712.33.00 - - Nm nhy (Tremella spp.) 30 0712.39 - - Loi khc: 0712.39.10 - - - Nm cc (nm c) 30 0712.39.20 - - - Nm hng (dong-gu) 30 0712.39.90 - - - Loi khc 30 0712.90 - Rau khc; hn hp cc loi rau: 0712.90.10 - - Ti 22 0712.90.90 - - Loi khc 22

07.13 Cc loi u kh, bc v qu, hoc cha bc v ht hoc lm v ht. 0713.10 - u H Lan (Pisum sat ivum): 0713.10.10 - - Ph hp gieo trng 0 0713.10.90 - - Loi khc 10 0713.20 - u H Lan loi nh (garbanzos): 0713.20.10 - - Ph hp gieo trng 0 0713.20.90 - - Loi khc 10 - u ht (Vigna spp., Phaseolus spp.): 0713.31 - - u thuc loi Vigna mungo (L.) Hepper hoc Vigna radiata (L.) Wilcz ek: 0713.31.10 - - - Ph hp gieo trng 0 0713.31.90 - - - Loi khc 10 0713.32 - - u ht nh (Adzuki) (Phaseolus hoc Vigna angularis): 0713.32.10 - - - Ph hp gieo trng 0 0713.32.90 - - - Loi khc 10 0713.33 - - u ty, k c u trng (Phaseolus vulgaris): 0713.33.10 - - - Ph hp gieo trng 0 0713.33.90 - - - Loi khc 10

55

M hng M t hng ho Thu sut (%) 0713.34 - - u bambara (Vigna subterranea hoc Voandz eia subterranea): 0713.34.10 - - - Ph hp gieo trng 0 0713.34.90 - - - Loi khc 10 0713.35 - - u a (Vigna unguiculata): 0713.35.10 - - - Ph hp gieo trng 0 0713.35.90 - - - Loi khc 10 0713.39 - - Loi khc: 0713.39.10 - - - Ph hp gieo trng 0 0713.39.90 - - - Loi khc 10 0713.40 - u lng: 0713.40.10 - - Ph hp gieo trng 0 0713.40.90 - - Loai khc 10

0713.50 - u tm (Vicia faba var. major) v u nga (Vicia faba var. equina, Vicia faba var. minor): 0713.50.10 - - Ph hp gieo trng 0 0713.50.90 - - Loi khc 10 0713.60.00 - u triu, u sng (Cajanus cajan) 10 0713.90 - Loi khc: 0713.90.10 - - Ph hp gieo trng 0 0713.90.90 - - Loi khc 10

07.14

Sn, c dong, c lan, a-ti-s Jerusalem, khoai lang v cc loi c v r tng t c hm lng tinh bt hoc i-nu-lin cao, ti, p lnh, ng lnh hoc kh, hoc cha thi lt hoc lm thnh dng vin; li cy c sago.

0714.10 - Sn: - - Thi lt hoc lm thnh dng vin: 0714.10.11 - - - Lt c lm kh 10 0714.10.19 - - - Loi khc 10 - - Loi khc: 0714.10.91 - - - ng lnh 10 0714.10.99 - - - Loi khc 10 0714.20 - Khoai lang: 0714.20.10 - - ng lnh 10 0714.20.90 - - Loi khc 10 0714.30 - C t (Dioscorea spp.): 0714.30.10 - - ng lnh 10 0714.30.90 - - Loi khc 10 0714.40 - Khoai s (Colacasia spp.): 0714.40.10 - - ng lnh 10 0714.40.90 - - Loi khc 10 0714.50 - C khoai mn (Xant hosoma spp.): 0714.50.10 - - ng lnh 10 0714.50.90 - - Loi khc 10

56

M hng M t hng ho Thu sut (%) 0714.90 - Loi khc: - - Li cy c sago: 0714.90.11 - - - ng lnh 10 0714.90.19 - - - Loi khc 10 - - Loi khc: 0714.90.91 - - - ng lnh 10 0714.90.99 - - - Loi khc 10

57

Chng 8 Qu v qu hch n c; v qu

thuc h cam qut hoc cc loi da

Ch gii. 1. Chng ny khng bao gm cc loi qu hch hoc qu khng n c. 2. Qu v qu hch p lnh c xp cng nhm vi qu v qu hch ti

tng ng. 3. Qu hoc qu hch kh thuc Chng ny c th c hydrat ha li mt

phn, hoc x l nhm cc mc ch sau: (a) Tng cng bo qun hoc lm n nh (v d, x l bng nhit va phi,

bng lu hunh, bng cch cho thm axt socbic hoc socbat kali), (b) Ci thin hoc duy tr b ngoi ca chng (v d, bng cch cho thm du

thc vt hoc mt lng nh xir glucoz a), vi iu kin l chng vn gi c c tnh ca qu v qu hch kh.


08.01 Da, qu hch Brazil v ht iu, ti hoc kh, hoc cha bc v hoc lt v. - Da: 0801.11.00 - - qua cng on lm kh 30 0801.12.00 - - Ci da (cm da) 30 0801.19.00 - - Loi khc 30 - Qu hch Brazil: 0801.21.00 - - Cha bc v 30 0801.22.00 - - bc v 30 - Ht iu: 0801.31.00 - - Cha bc v 3 0801.32.00 - - bc v 25

08.02 Qu hch khc, ti hoc kh, hoc cha bc v hoc lt v. - Qu hnh nhn: 0802.11.00 - - Cha bc v 15 0802.12.00 - - bc v 10 - Qu ph hay ht ph (Cory lus spp.): 0802.21.00 - - Cha bc v 20 0802.22.00 - - bc v 20 - Qu c ch: 0802.31.00 - - Cha bc v 10 0802.32.00 - - bc v 30 - Ht d (Castanea spp.): 0802.41.00 - - Cha bc v 30 0802.42.00 - - bc v 30 - Qu h trn (Ht d ci):

58

M hng M t hng ho Thu sut (%) 0802.51.00 - - Cha bc v 15 0802.52.00 - - bc v 15 - Ht macadamia (Macadamia nuts): 0802.61.00 - - Cha bc v 30 0802.62.00 - - bc v 30 0802.70.00 - Ht cy cla (cola spp.) 30 0802.80.00 - Qu cau 30 0802.90.00 - Loi khc 30 08.03 Chui, k c chui l, ti hoc kh. 0803.10.00 - Chui l 25 0803.90.00 - Loi khc 25

08.04 Qu ch l, sung, v, da, b, i, xoi v mng ct, ti hoc kh. 0804.10.00 - Qu ch l 30 0804.20.00 - Qu sung, v 30 0804.30.00 - Qu da 30 0804.40.00 - Qu b 15 0804.50 - Qu i, xoi v mng ct: 0804.50.10 - - Qu i 25 0804.50.20 - - Qu xoi 25 0804.50.30 - - Qu mng ct 25 08.05 Qu thuc h cam qut, ti hoc kh. 0805.10 - Qu cam: 0805.10.10 - - Ti 20 0805.10.20 - - Kh 20

0805.20.00 - Qu qut cc loi (k c qut); cam nh (clementines) v cc loi ging lai h cam qut tng t 30 0805.40.00 - Qu bi, k c bi chm 40 0805.50.00 - Qu chanh (Citrus limon, Citrus limonum) v qu chp (Citrus aurantifolia, Citrus latifolia) 20 0805.90.00 - Loi khc 40 08.06 Qu nho, ti hoc kh. 0806.10.00 - Ti 10 0806.20.00 - Kh 12 08.07 Cc loi da (k c da hu) v u , ti. - Qu h da (k c da hu): 0807.11.00 - - Qu da hu 30 0807.19.00 - - Loi khc 30 0807.20 - Qu u : 0807.20.10 - - u Mardi backcross solo (betik solo) 30

59

M hng M t hng ho Thu sut (%) 0807.20.90 - - Loi khc 30 08.08 Qu to, l v qu mc qua, ti. 0808.10.00 - Qu t o 10 0808.30.00 - Qu l 10 0808.40.00 - Qu mc qua 10

08.09 Qu m, anh o, o (k c xun o), mn v mn gai, ti. 0809.10.00 - Qu m 20 - Qu anh o: 0809.21.00 - - Qu anh o chua (Prunus cerasus) 10 0809.29.00 - - Loi khc 10 0809.30.00 - Qu o, k c xun o 20 0809.40 - Qu mn v qu mn gai: 0809.40.10 - - Qu mn 20 0809.40.20 - - Qu mn gai 20

tt 193 btc-cst bieu thue xnk - gui cth_2

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