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Ph lc II BIU THU NHP KHU U I

THEO DANH MC MT HNG CHU THU (Ban hnh km theo Thng t s 157/2011/TT-BTC

ngy 14/11/2011 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 sinh khng

xng sng khc, thuc nhm 03.01, 03.06, 0307 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

2

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 - - Ngng: 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

3

M hng M t hng ho Thu sut(%)0105.94.40 - - - G chi 5 - - - Loi khc: 0105.94.91 - - - - Trng 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 Pinnipedia)

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

4

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

5

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 ty: 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:

6

M hng M t hng ho Thu sut(%) 0207.41.00 - - Cha cht mnh, ti hoc p lnh 40 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 thuc b Sirenia); ca hi cu, s t bin v hi m (ng vt c v thuc 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:

7

M hng M t hng ho Thu sut(%)0210.19.30 - - - Tht ln mui xng khi hoc tht mng khng xng 10 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 Cetacea); 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

8

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 aguabonita, 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

9

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 orientalis) 20

0301.95.00 - - C ng vy xanh phng nam (Thunnus maccoyii) 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 - - C hi vn (c hi nc ngt) (Salmo trutta,


15

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

10

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


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, Euclichthyidae, Gadidae,

Macrouridae, Melanonidae, Merlucciidae, Moridae 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 (Melanogrammus aeglefinus) 20 0302.53.00 - - C tuyt en (Pollachius virens) 20 0302.54.00 - - C tuyt Meluc (Merluccius spp., Urophycis spp.) 12 0302.55.00 - - C Minh Thi (Pollack Alaska) (Theragra

chalcogramma) 12

0302.56.00 - - C tuyt xanh (Micromesistius poutassou, Micromesistius australis) 12

0302.59.00 - - Loi khc 12 - 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.), tr gan, s v bc trng c:

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

11

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 pangasius) 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 (Pentaprion

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 argenteus) v c chim en (Parastromatus niger) 12

0302.89.18 - - - - C hng bc (Lutjanus argentimaculatus) 12 0302.89.19 - - - - Loi khc 12 - - - Loi khc: 0302.89.22 - - - - C rohu (Labeo rohita), c catla (Catla catla) v c

dm (Puntius chola) 20

0302.89.24 - - - - C nc ngt da rn h Anabantidae (Trichogaster 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

12

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 keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou v Oncorhynchus rhodurus)

12

0303.13.00 - - C hi i Ty Dng (Salmo salar) v c hi sng a-nup (Hucho Hucho) 15

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

15

0303.19.00 - - Loi khc 20 - 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.), tr gan, s v bc trng c:

0303.23.00 - - C r phi (Oreochromis spp.) 20 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, s

13

M hng M t hng ho Thu sut(%)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


0303.46.00 - - C ng vy xanh phng Nam (Thunnus maccoyii) 15 0303.49.00 - - Loi khc 15 - C trch (Clupea harengus, Clupea pallasii), 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) 15 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, Euclichthyidae, Gadidae,

Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, tr gan, s v bc trng c:



chalcogramma) 10

0303.68.00 - - C tuyt xanh (Micromesistius poutassou, 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:

14

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 thn 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 argenteus) v c chim en (Parastromatus niger) 10

0303.89.18 - - - - C hng bc (Lutjanus argentimaculatus) 10 0303.89.19 - - - - Loi khc 10 - - - Loi khc: 0303.89.22 - - - - C rohu (Labeo rohita), c catla (Catla catla) v c

dm (Puntius chola) 20

0303.89.24 - - - - C nc ngt da rn h Anabantidae (Trichogaster 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 (Lates niloticus) v c u rn (Channa spp.):


Ictalurus spp.) 15

0304.33.00 - - C r sng Nile (Lates niloticus) 15 0304.39.00 - - Loi khc 15 - Phi-l c ti hoc p lnh ca cc loi c khc:

15

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


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, Moridae 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., 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.)

15

0304.52.00 - - C hi 15 0304.53.00 - - H c Bregmacerotidae, Euclichthyidae, Gadidae,

Macrouridae, Melanonidae, Merlucciidae, Moridae 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.):


Ictalurus spp.) 15

0304.63.00 - - C r sng Nile (Lates niloticus) 15 0304.69.00 - - Loi khc 15 - Phi-l ng lnh ca h c Bregmacerotidae,

16

M hng M t hng ho Thu sut(%) Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae v Muraenolepididae:



chalcogramma) 15

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


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 - - C r phi (Oreochromis spp.), c da trn (Pangasius


15

0304.94.00 - - C Minh 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

17

M hng M t hng ho Thu sut(%)0304.99.00 - - Loi khc 15 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 - - 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.)

20

0305.32.00 - - H c Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae 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 - - C hi vn (c hi nc ngt) (Salmo trutta,


20

0305.44.00 - - C r phi (Oreochromis spp.), c da trn (Pangasius 20

18

M hng M t hng ho Thu sut(%) 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.)

0305.49.00 - - Loi khc 20 - C kh, tr ph phm n c sau git m, c hoc

khng mui nhng khng hun khi:


0305.59 - - 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 - - C r phi (Oreochromis spp.), c da trn (Pangasius


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

19

M hng M t hng ho Thu sut(%)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

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 (Litopenaeus 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

20

M hng M t hng ho Thu sut(%) 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 - - - 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:

21

M hng M t hng ho Thu sut(%)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 - 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 - Mc 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,

22

M hng M t hng ho Thu sut(%) 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: 0307.79.10 - - - ng lnh 0 0307.79.20 - - - Kh, mui hoc ngm nc mui; hun khi 10 - Bo ng (Haliotis 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 mn, 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, thch hp dng lm thc n cho ngi.

- Hi sm (Stichopus 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 (Strongylocentrotus spp., Paracentrotus

lividus, Loxechinus albus, Echichinus esculentus):

0308.21 - - Sng, ti hoc p lnh:

23

M hng M t hng ho Thu sut(%)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.): 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

24

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 theo 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 theo 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 lactoza 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, protein 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).

M hng M t hng ho Thu sut(%) 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:

25

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 thm 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 thm 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 thm 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

26

M hng M t hng ho Thu sut(%) 0403.90 - Loi khc: 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 15 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

27

M hng M t hng ho Thu sut(%) - Trng sng khc: 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. Ngoi nhng thnh 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 tc 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).

28

Chng 5 Sn phm gc ng vt, cha c chi tit 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.

M hng M t hng ho Thu sut(%) 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 05.06 Xng v li sng, cha x l, kh m, s ch

(nhng cha ct thnh hnh), x l bng axit hoc

29

M hng M t hng ho Thu sut(%)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

mm hoc ng vt thu sinh khng xng sng khc; 5

30

M hng M t hng ho Thu sut(%) 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 thin nhin 0 0511.99.90 - - - Loi khc 0

31

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.

M hng M t hng ho Thu sut(%) 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, thn 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 quyn v cy azalea (cy kh - h quyn), hoc khng ghp cnh 0

0602.40.00 - Cy hoa hng, hoc khng ghp cnh 0 0602.90 - Loi khc:

32

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

33

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 Pimenta 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 ty 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

34

M hng M t hng ho Thu sut(%) c 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 sativum) 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:

35

M hng M t hng ho Thu sut(%)0709.59.10 - - - Nm cc 15 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 - - Ng ngt 30

36

M hng M t hng ho Thu sut(%) 0711.90.20 - - t (qu thuc chi Capsicum) 30 - - 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 ty, 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 sativum): 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.) Wilczek:

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

37

M hng M t hng ho Thu sut(%)0713.33.90 - - - Loi khc 10 0713.34 - - u bambara (Vigna subterranea hoc Voandzeia

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 (Xanthosoma spp.): 0714.50.10 - - ng lnh 10

38

M hng M t hng ho Thu sut(%) 0714.50.90 - - Loi khc 10 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

39

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 glucoza), vi iu kin l chng vn gi c c tnh ca qu v qu hch kh.

M hng M t hng ho Thu sut(%) 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 (Corylus 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):

40

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

41

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 to 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 08.10 Qu khc, ti. 0810.10.00 - Qu du ty 15 0810.20.00 - Qu mm xi, du tm v du 15 0810.30.00 - Qu l gai v qu l chua, en, trng hoc 15 0810.40.00 - Qu nam vit qut, qu vit qut v cc loi qu khc

thuc chi Vaccinium 15

0810.50.00 - Qu kiwi 7 0810.60.00 - Qu su ring 30 0810.70.00 - Qu hng vng 25 0810.90 - Loi khc: 0810.90.10 - - Qu nhn (bao gm c nhn mata kucing) 25 0810.90.20 - - Qu vi 30 0810.90.30 - - Qu chm chm 25 0810.90.40 - - Qu boong boong; qu kh 25 0810.90.50 - - Qu mt (cempedak v nangka) 25 0810.90.60 - - Qu me 25 - - Loi khc: 0810.90.91 - - - Salacca (qu da rn) 25 0810.90.92 - - - Qu thanh long 25 0810.90.93 - - - Qu hng xim (qu ciku) 25 0810.90.99 - - - Loi khc 25 08.11 Qu v qu hch, hoc cha hp chn hoc luc chn

trong nc, ng lnh, hoc cha thm ng hoc cht lm ngt khc.

0811.10.00 - Qu du ty 30 0811.20.00 - Qu mm xi, du tm v du , qu l chua en, trng 30

42

M hng M t hng ho Thu sut(%) hoc v qu l gai

0811.90.00 - Loi khc 30 08.12 Qu v qu hch, c bo qun tm thi (v d, bng

kh sunphur, ngm nc mui, nc lu hunh hoc dung dch bo qun khc), nhng khng n ngay c.

0812.10.00 - Qu anh o 30 0812.90 - Qu khc: 0812.90.10 - - Qu du ty 30 0812.90.90 - - Loi khc 30 08.13 Qu, kh, tr cc loi qu thuc nhm 08.01 n 08.06;

hn hp cc loi qu hch hoc qu kh thuc Chng ny.

0813.10.00 - Qu m 30 0813.20.00 - Qu mn 30 0813.30.00 - Qu to 30 0813.40 - Qu khc: 0813.40.10 - - Qu nhn 30 0813.40.20 - - Qu me 30 0813.40.90 - - Qu khc 30 0813.50 - Hn hp cc loi qu hch hoc qu kh thuc Chng

ny:

0813.50.10 - - Ht iu hoc qu hch Brazil chim a s v trng lng 30

0813.50.20 - - Qu hch khc chim a s v trng lng 30 0813.50.30 - - Qu ch l chim a s v trng lng 30 0813.50.40 - - Qu b hoc qu cam hoc qu qut (bao gm qu qut

v qu qut) chim a s v trng lng 30

0813.50.90 - - Loi khc 30 0814.00.00 V cc loi qu thuc h cam qut, hoc cc loi da

(k c da hu), ti, ng lnh, kh hoc bo qun tm thi trong nc mui, nc lu hunh hoc trong cc dung dch bo qun khc.

10

43

Chng 9 C ph, ch, ch Paragoay v cc loi gia v

Ch gii. 1. Hn hp ca cc sn phm thuc cc nhm t 09.04 n 09.10 c phn

loi nh sau: a) Hn hp ca hai hay nhiu sn phm thuc cng mt nhm cng c xp

trong nhm ; b) Hn hp ca hai hay nhiu sn phm thuc cc nhm khc nhau cng c

xp trong nhm 09.10. Vic pha thm cc cht khc vo cc sn phm thuc cc nhm t 09.04 n

09.10 (hoc vo hn hp nu trong mc (a) hoc (b) trn y) s khng nh hng ti vic phn loi sn phm nu nh hn hp mi vn gi c c tnh c bn ca cc mt hng thuc cc nhm . Trong cc trng hp khc cc hn hp mi khng c phn loi trong Chng ny; gia v hn hp hoc bt canh hn hp c phn loi trong nhm 21.03.

2. Chng ny khng bao gm ht tiu Cubeb (Piper cubeba) hoc cc sn phm khc thuc nhm 12.11.

M hng M t hng ho Thu sut(%) 09.01 C ph, rang hoc cha rang, hoc cha kh cht

ca-ph-in; v qu v v la c ph; cc cht thay th c ph c cha c ph theo t l no .

- C ph, cha rang: 0901.11 - - Cha kh cht ca-phin: 0901.11.10 - - - Arabica WIB hoc Robusta OIB 15 0901.11.90 - - - Loi khc 15 0901.12 - - kh cht ca-ph-in: 0901.12.10 - - - Arabica WIB hoc Robusta OIB 20 0901.12.90 - - - Loi khc 20 - C ph, rang: 0901.21 - - Cha kh cht ca-ph-in: 0901.21.10 - - - Cha xay 30 0901.21.20 - - - xay 30 0901.22 - - kh cht ca-ph-in: 0901.22.10 - - - Cha xay 30 0901.22.20 - - - xay 30 0901.90 - Loi khc: 0901.90.10 - - V qu v v la c ph 30 0901.90.20 - - Cc cht thay th c cha c ph 30 09.02 Ch, hoc cha pha hng liu. 0902.10 - Ch xanh (cha men) ng gi sn trng lng gi

khng qu 3 kg:

0902.10.10 - - L ch 40

44

M hng M t hng ho Thu sut(%) 0902.10.90 - - Loi khc 40 0902.20 - Ch xanh khc (cha men): 0902.20.10 - - L ch 40 0902.20.90 - - Loi khc 40 0902.30 - Ch en ( men) v ch men mt phn, ng gi

sn trng lng gi khng qu 3kg:

0902.30.10 - - L ch 40 0902.30.90 - - Loi khc 40 0902.40 - Ch en khc ( men) v ch en khc men mt

phn:

0902.40.10 - - L ch 40 0902.40.90 - - Loi khc 40 0903.00.00 Ch Paragoay. 30 09.04 Ht tiu thuc chi Piper; qu t thuc chi Capsicum

hoc chi Pimenta,kh, xay hoc nghin.

- Ht tiu: 0904.11 - - Cha xay hoc cha nghin: 0904.11.10 - - - Trng 20 0904.11.20 - - - en 20 0904.11.90 - - - Loi khc 20 0904.12 - - xay hoc nghin: 0904.12.10 - - - Trng 20 0904.12.20 - - - en 20 0904.12.90 - - - Loi khc 20 - Qu t thuc chi Capsicum hoc chi Pimenta: 0904.21 - - lm kh, cha xay hoc cha nghin: 0904.21.10 - - - Qu t (thuc chi Capsicum) 20 0904.21.90 - - - Loi khc 20 0904.22 - - xay hoc nghin: 0904.22.10 - - - Qu t (thuc chi Capsicum) 20 0904.22.90 - - - Loi khc 20 09.05 Vani. 0905.10.00 - Cha xay hoc cha nghin 20 0905.20.00 - xay hoc nghin 20 09.06 Qu v hoa qu. - Cha xay hoc cha nghin: 0906.11.00 - - Qu (Cinnamomum zeylanicum Blume) 20 0906.19.00 - - Loi khc 20 0906.20.00 - xay hoc nghin 20 09.07 inh hng (c qu, thn v cnh).

45

M hng M t hng ho Thu sut(%)0907.10.00 - Cha xay hoc cha nghin 20 0907.20.00 - xay hoc nghin 20 09.08 Ht v v, nhc u khu v bch u khu. - Ht nhc u khu: 0908.11.00 - - Cha xay hoc cha nghin 20 0908.12.00 - - xay hoc nghin 20 - V: 0908.21.00 - - Cha xay hoc cha nghin 20 0908.22.00 - - xay hoc nghin 20 - Bch u khu: 0908.31.00 - - Cha xay hoc cha nghin 20 0908.32.00 - - xay hoc nghin 20 09.09 Ht ca hoa hi, hoa hi dng sao, th l, rau mi, th l

Ai cp hoc ca-rum; ht bch x (juniper berries).

- Ht ca cy rau mi: 0909.21.00 - - Cha xay hoc cha nghin 15 0909.22.00 - - xay hoc nghin 15 - Ht cy th l Ai cp: 0909.31.00 - - Cha xay hoc cha nghin 15 0909.32.00 - - xay hoc nghin 15 - Ht ca hoa hi, hoa hi dng sao, cy ca-rum hoc ht

cy th l; ht cy bch x (juniper berries):

0909.61 - - Cha xay hoc cha nghin: 0909.61.10 - - - Ca hoa hi 15 0909.61.20 - - - Ca hoa hi dng sao 15 0909.61.30 - - - Ca cy ca-rum (caraway) 15 0909.61.90 - - - Loi khc 15 0909.62 - - xay hoc nghin: 0909.62.10 - - - Ca hoa hi 15 0909.62.20 - - - Ca hoa hi dng sao 15 0909.62.30 - - - Ca cy ca-rum (caraway) 15 0909.62.90 - - - Loi khc 15 09.10 Gng, ngh ty, ngh (curcuma), l hng ty, c x

hng, l nguyt qu, ca-ri (curry) v cc loi gia v khc.

- Gng: 0910.11.00 - - Cha xay hoc cha nghin 15 0910.12.00 - - xay hoc nghin 15 0910.20.00 - Ngh ty 15 0910.30.00 - Ngh (curcuma) 15 - Gia v khc: 0910.91 - - Hn hp cc gia v nu trong Ch gii 1(b) ca

46

M hng M t hng ho Thu sut(%) Chng ny:

0910.91.10 - - - Ca-ri (curry) 15 0910.91.90 - - - Loi khc 15 0910.99 - - Loi khc: 0910.99.10 - - - L hng ty, c x hng; l nguyt qu 15 0910.99.90 - - - Loi khc 15

47

Chng 10 Ng cc

Ch gii. 1.(A) Cc sn phm k tn trong cc nhm ca Chng ny ch c phn loi

trong cc nhm khi dng ht, cn hoc khng cn trn bng hay trn thn cy. (B) Chng ny khng bao gm cc loi ht xt v hoc ch bin cch

khc. Tuy nhin thc, c xay b tru, go c xt, nh bng, h, s ch bng nc nng hoc hi hoc go tm vn c phn loi trong nhm 10.06.

2. Nhm 10.05 khng bao gm ng ngt (Chng 7). Ch gii phn nhm. 1. Khi nim "la m durum" c ngha l loi la m thuc loi Triticum durum

v cc ging lai to t vic kt hp gia cc loi ca Triticum durum c cng s nhim sc th (28) nh nhng loi .

M hng M t hng ho Thu sut(%) 10.01 La m v meslin. - La m Durum: 1001.11.00 - - Ht ging 5 1001.19.00 - - Loi khc 5 - Loi khc: 1001.91.00 - - Ht ging 5 1001.99 - - Loi khc: - - - Thch hp s dng cho ngi: 1001.99.11 - - - - Meslin 5 1001.99.19 - - - - Loi khc 5 1001.99.90 - - - Loi khc 5 10.02 La mch en. 1002.10.00 - Ht ging 0 1002.90.00 - Loi khc 0 10.03 La i mch. 1003.10.00 - Ht ging 0 1003.90.00 - Loi khc 0 10.04 Yn mch. 1004.10.00 - Ht ging 0 1004.90.00 - Loi khc 0 10.05 Ng. 1005.10.00 - Ht ging 0 1005.90 - Loi khc: 1005.90.10 - - Loi dng rang n 30

48

M hng M t hng ho Thu sut(%) 1005.90.90 - - Loi khc 5 10.06 La go. 1006.10 - Thc: 1006.10.10 - - gieo trng 0 1006.10.90 - - Loi khc 40 1006.20 - Go lt: 1006.20.10 - - Go Thai Hom Mali 40 1006.20.90 - - Loi khc 40 1006.30 - Go xt ton b hoc s b, hoc cha nh bng

ht hoc h:

1006.30.30 - - Go np 40 1006.30.40 - - Go Thai Hom Mali 40 - - Loi khc: 1006.30.91 - - - Go luc s 40 1006.30.99 - - - Loi khc 40 1006.40 - Tm: 1006.40.10 - - Loi dng lm thc n chn nui 40 1006.40.90 - - Loi khc 40 10.07 La min. 1007.10.00 - Ht ging 5 1007.90.00 - Loi khc 5 10.08 Kiu mch, k, ht cy thc chim; cc loi ng cc

khc.

1008.10.00 - Kiu mch 3 - K: 1008.21.00 - - Ht ging 0 1008.29.00 - - Loi khc 0 1008.30.00 - Ht cy thc chim (h la) 10 1008.40.00 - Ht k Fonio (Digitaria spp.) 5 1008.50.00 - Cy dim mch (Chenopodium quinoa) 5 1008.60.00 - La m lai La mch en (Triticale) 5 1008.90.00 - Ng cc loi khc 5

49

Chng 11 Cc sn phm xay xt; malt; tinh bt; inulin; gluten la m

Ch gii. 1. Chng ny khng bao gm: (a) Malt rang dng nh cht thay th c ph (nhm 09.01 hoc nhm 21.01); (b) Bt mn, tm, bt th hoc tinh bt ch bin thuc nhm 19.01; (c) Mnh ng ch bin t bt ng hoc cc sn phm khc thuc nhm 19.04; (d) Cc loi rau, ch bin hay bo qun, thuc nhm 20.01, 20.04 hoc

20.05; (e) Dc phm (Chng 30); hoc (f) Tinh bt c c trng ca nc hoa, m phm hay ch phm v sinh

(Chng 33). 2.(A) Cc sn phm thu c t qu trnh xay xt ng cc lit k trong bng

di y c xp vo Chng ny, nu tnh theo trng lng trn sn phm kh cc sn phm ny c:

(a) hm lng tinh bt (c xc nh theo phng php phn cc Ewer ci tin) vt qu ch dn ghi trong Ct (2); v

(b) hm lng tro (sau khi loi tr cc khong cht b sung) khng vt qu ch dn ghi trong Ct (3).

Cc sn phm khng ging nh vy s c xp vo nhm 23.02. Tuy nhin, mm ng cc nguyn dng, c xay, v mnh hoc nghin, lun lun c phn loi vo nhm 11.04.

(B) Cc sn phm thuc Chng ny theo nhng quy nh trn y s c xp vo nhm 11.01 hoc 11.02 nu c t l phn trm lt qua sng bng li kim loi vi kch thc mt sng ghi trong Ct (4) hoc (5) khng thp hn t l ghi cho tng loi ng cc, tnh theo trng lng.

Cc trng hp khc s c xp vo nhm 11.03 hoc 11.04.

Ng cc Hm lngtinh bt Hm

lng tro

315 micromet (micro)

500 micromet (micro)

(1) (2) (3) (4) (5) - La m v la mch en 45% 2,5% 80% - La i mch 45% 3% 80% - Yn mch 45% 5% 80% - Ng v la min 45% 2% 90% - Go 45% 1,6% 80% - Kiu mch 45% 4% 80%

3.Theo mc ch ca nhm 11.03 khi nim "tm" v "bt th" c hiu l cc

sn phm thu c t qu trnh xay v ht ng cc, trong : (a) i vi sn phm ng, ti thiu 95% tnh theo trng lng lt qua sng bng

li kim loi vi kch thc mt sng l 2 mm; (b) i vi sn phm ng cc khc, ti thiu 95% tnh theo trng lng lt qua

sng c li bng kim loi vi kch thc mt sng l 1,25 mm.

50

M hng M t hng ho Thu sut(%) 11.01 Bt m hoc bt meslin. 1101.00.10 - Bt m 15 1101.00.20 - Bt meslin 15 11.02 Bt ng cc, tr bt m hoc bt meslin. 1102.20.00 - Bt ng 15 1102.90 - Loi khc: 1102.90.10 - - Bt go 15 1102.90.20 - - Bt la mch en 15 1102.90.90 - - Loi khc 15 11.03 Ng cc dng tm, dng bt th v bt vin. - Dng tm v bt th: 1103.11 - - Ca la m: 1103.11.20 - - - Li la m hoc durum 20 1103.11.90 - - - Loi khc 20 1103.13.00 - - Ca ng 10 1103.19 - - Ca ng cc khc: 1103.19.10 - - - Ca meslin 20 1103.19.20 - - - Ca go 20 1103.19.90 - - - Loi khc 20 1103.20.00 - Dng bt vin 20

11.04

Ht ng cc c ch bin theo cch khc (v d, xt v, xay, v mnh, nghin vn, ct lt hoc nghin th), tr go thuc nhm 10.06; mm ng cc nguyn dng, xay, v mnh hoc nghin.

- Ng cc xay hoc v mnh: 1104.12.00 - - Ca yn mch 15 1104.19 - - Ca ng cc khc: 1104.19.10 - - - Ca ng 5 1104.19.90 - - - Loi khc 5

- Ng cc ch bin cch khc (v d, xt v, nghin vn, ct lt hoc nghin th):

1104.22.00 - - Ca yn mch 15 1104.23.00 - - Ca ng 5 1104.29 - - Ca ng cc khc: 1104.29.20 - - - Ca la mch 15 1104.29.90 - - - Loi khc 5 1104.30.00 - Mm ng cc, nguyn dng, xay mnh lt, hoc nghin 15

11.05 Bt, bt th, bt mn, mnh lt, ht v vin t khoai ty.

1105.10.00 - Bt, bt mn v bt th 30

51

M hng M t hng ho Thu sut(%)1105.20.00 - Dng mnh lt, ht v bt vin 30

11.06

Bt, bt mn v bt th, ch bin t cc loi rau u kh thuc nhm 07.13, t c sago hoc t r, c hoc thn c thuc nhm 07.14 hoc t cc sn phm thuc Chng 8.

1106.10.00 - T cc loi rau u kh thuc nhm 07.13 30 1106.20 - T c sago hoc t r hoc thn c thuc nhm 07.14: 1106.20.10 - - T sn 30 - - T c sago: 1106.20.21 - - - Bt th 30 1106.20.29 - - - Loi khc 30 1106.20.90 - - Loi khc 30 1106.30.00 - T cc sn phm thuc Chng 8 30 11.07 Malt, rang hoc cha rang. 1107.10.00 - Cha rang 5 1107.20.00 - rang 5 11.08 Tinh bt; inulin. - Tinh bt: 1108.11.00 - - Tinh bt m 15 1108.12.00 - - Tinh bt ng 15 1108.13.00 - - Tinh bt khoai ty 20 1108.14.00 - - Tinh bt sn 20 1108.19 - - Tinh bt khc: 1108.19.10 - - - Tinh bt c sago 20 1108.19.90 - - - Loi khc 20 1108.20.00 - Inulin 20 1109.00.00 Gluten la m, hoc cha lm kh. 10

52

Chng 12 Ht du v qu c du; cc loi ng cc, ht v qu khc;

cy cng nghip hoc cy dc liu; rm, r v c kh

Ch gii. 1. Nhm 12.07 p dng cho ht v nhn ht c, ht bng, ht thu du, ht

vng, ht m tt, ht rum, ht thuc phin v ht m. Khng p dng i vi cc sn phm thuc nhm 08.01 hoc 08.02 hoc liu (Chng 7 hoc Chng 20).

2. Nhm 12.08 khng ch p dng cho tt c bt mn v bt th cha kh cht bo m cn p dng cho "bt mn v bt th" uc kh mt phn hay ton b cht bo v bt mn v bt th sau khi kh cht bo c b sung li ton phn hoc mt phn bng du ly t chnh cc bt y. Tuy nhin, nhm ny khng p dng cho cc loi ph liu thuc cc nhm 23.04 n 23.06.

3. Theo mc ch ca nhm 12.09, ht c ci ng, ht cy c v ht cy dng c khc, ht cy hoa trang tr, ht rau, ht cy rng, ht cy n qu, ht u tm (tr ht cy thuc loi Vicia faba) hoc ht u lupin c coi l "ht gieo trng".

Tuy nhin, nhm 12.09 khng p dng i vi nhng loi sau, cho d dng gieo trng:

(a) Cc loi rau u hay ng ngt (Chng 7); (b) Cc loi gia v hoc cc sn phm khc thuc Chng 9; (c) Ng cc (Chng 10); hoc (d) Cc sn phm thuc cc nhm t 12.01 n 12.07 hay 12.11. 4. Nhm 12.11 p dng, vi cc loi cy hoc cc phn ca cc loi cy sau

y: hng qu, cy borage (cy l nhm, hoa xanh), cy nhn sm, cy bi hng, cy cam tho, cc loi cy bc h, cy hng tho, cy cu ly hng, cy x thm v cy ngi ty.

Tuy nhin, nhm 12.11 khng p dng i vi nhng loi sau: (a) Dc phm thuc Chng 30; (b) Ch phm sn xut nc hoa, m phm hay sn phm trang im (v

sinh) thuc Chng 33; hoc (c) Thuc cn trng, thuc dit nm, thuc dit c, thuc kh trng hay cc loi

tng t thuc nhm 38.08. 5. Theo mc ch ca nhm 12.12, khi nim "to bin v cc loi to bin

khc" khng bao gm: (a) Cc vi sinh n bo ngng hot ng thuc nhm 21.02; (b) Cc vi sinh nui cy thuc nhm 30.02; hoc (c) Phn bn thuc nhm 31.01 hoc 31.05. Ch gii phn nhm. 1. Theo mc ch ca phn nhm 1205.10, cm t "ht ci du c hm lng

axit erucic thp" c ngha l ht ci du (Rape hoc Colza seeds) c cha mt lng du nht nh vi hm lng axit erucic chim di 2% tnh theo trng lng v thnh phn rn cha di 30 micromol glucosinolate trn 1 gram.

M hng M t hng ho Thu sut(%) 12.01 u tng, hoc cha v mnh.

53

M hng M t hng ho Thu sut(%)1201.10.00 - Ht ging 0 1201.90.00 - Loi khc 0 12.02 Lc cha rang, hoc cha lm chn cch khc, hoc

cha bc v hoc v mnh.

1202.30.00 - Ht ging 0 - Loi khc: 1202.41.00 - - Lc v 10 1202.42.00 - - Lc nhn, hoc cha v mnh 10 1203.00.00 Ci (cm) da kh. 10 1204.00.00 Ht lanh, hoc cha v mnh. 10 12.05 Ht ci du (Rape hoc Colza seeds) hoc cha v

mnh.

1205.10.00 - Ht ci du (Rape hoc Colza seeds) c hm lng axit eruxit thp 5

1205.90.00 - Loi khc 5 1206.00.00 Ht hng dng, hoc cha v mnh. 10 12.07 Qu v ht c du khc, hoc cha v mnh. 1207.10 - Ht c v nhn ht c: 1207.10.10 - - Ph hp gieo trng 5 1207.10.20 - - Khng ph hp gieo trng 5 - Ht bng: 1207.21.00 - - Ht 5 1207.29.00 - - Loi khc 5 1207.30.00 - Ht thu du 10 1207.40 - Ht vng: 1207.40.10 - - Loi n c 5 1207.40.90 - - Loi khc 5 1207.50.00 - Ht m tt 5 1207.60.00 - Ht rum 10 1207.70.00 - Ht da 10 - Loi khc: 1207.91.00 - - Ht thuc phin 10 1207.99 - - Loi khc: 1207.99.40 - - - Ht Illipe (qu hch Illipe) 10 1207.99.90 - - - Loi khc 10 12.08 Bt mn v bt th t cc loi ht hoc qu c du, tr

bt v bt th t ht m tt.

1208.10.00 - T u tng 8

54

M hng M t hng ho Thu sut(%) 1208.90.00 - Loi khc 25 12.09 Ht, qu v mm, dng gieo trng. 1209.10.00 - Ht c ci ng 0 - Ht ca cc loi cy dng lm thc n gia sc: 1209.21.00 - - Ht c linh lng (alfalfa) 0 1209.22.00 - - Ht c ba l (Trifolium spp.) 0 1209.23.00 - - Ht c ui tru 0 1209.24.00 - - Ht c kentucky mu xanh da tri (Poa pratensis L.) 0 1209.25.00 - - Ht c mch en (Lolium multiflorum Lam., Lolium

perenne L.) 0

1209.29 - - Loi khc: 1209.29.10 - - - Ht c ui mo 0 1209.29.20 - - - Ht c ci khc 0 1209.29.90 - - - Loi khc 0 1209.30.00 - Ht ca cc loi cy thn c trng ch yu ly hoa 0 - Loi khc: 1209.91 - - Ht rau: 1209.91.10 - - - Ht hnh 0 1209.91.90 - - - Loi khc 0 1209.99 - - Loi khc: 1209.99.10 - - - Ht cy cao su hoc ht cy dm bt 0 1209.99.90 - - - Loi khc 0 12.10 Hublong (hoa bia), ti hoc kh, hoc cha nghin,

xay thnh bt mn hoc dng bt vin; phn hoa bia.

1210.10.00 - Hublong, cha nghin hoc cha xay thnh bt mn hoc cha lm thnh bt vin 5

1210.20.00 - Hublong, nghin, xay thnh bt mn hoc dng bt vin; phn hoa bia 5

12.11 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, thuc dit nm, hoc cc mc ch tng t, ti hoc kh, hoc cha ct, nghin hoc xay thnh bt.

1211.20 - R cy nhn sm: 1211.20.10 - - ct, nghin hoc dng bt 5 1211.20.90 - - Loi khc 5 1211.30 - L coca: 1211.30.10 - - ct, nghin hoc dng bt 5 1211.30.90 - - Loi khc 5 1211.40.00 - Thn cy anh tc 0 1211.90 - Loi khc: - - Loi ch yu dng lm dc liu:

55

M hng M t hng ho Thu sut(%)1211.90.11 - - - Cy gai du, ct, nghin hoc dng bt 10 1211.90.12 - - - Cy gai du, dng khc 0 1211.90.13 - - - R cy ba gc hoa 5 1211.90.14 - - - Loi khc, ct, nghin hoc dng bt 10 1211.90.19 - - - Loi khc 0 - - Loi khc: 1211.90.91 - - - Cy kim cc, ct, nghin hoc dng bt 10 1211.90.92 - - - Cy kim cc, dng khc 0 1211.90.94 - - - G n hng 10 1211.90.95 - - - Mnh g Gaharu 10 1211.90.96 - - - R cy cam tho 5 1211.90.97 - - - V cy Persea (Persea Kurzii Kosterm) 0 1211.90.98 - - - Loi khc, ct, nghin hoc dng bt 0 1211.90.99 - - - Loi khc 0 12.12 Qu b kt, rong bin v to bin khc, c ci ng v

ma ng, ti, p lnh, ng lnh hoc kh, hoc cha nghin; ht v nhn ca ht v cc sn phm rau khc (k c r rau dip xon cha rang thuc loi Cichorium intybus satibium) ch yu dng lm thc n cho ngi, cha c chi tit hoc ghi ni khc.

- Rong bin v cc loi to khc: 1212.21 - - Thch hp dng lm thc n cho ngi: 1212.21.10 - - - Eucheuma spp. 10 1212.21.20 - - - Gracilaria lichenoides 10 1212.21.90 - - - Loi khc 10 1212.29 - - Loi khc: - - - Ti, p lnh hoc kh, dng cho cng ngh nhum,

thuc da, lm nc hoa, lm dc phm, hoc lm thuc tr su, thuc dit nm hoc cc mc ch tng t:

1212.29.11 - - - - Loi dng lm dc phm 10 1212.29.19 - - - - Loi khc 10 1212.29.20 - - - Loi khc, ti, p lnh hoc kh 10 1212.29.30 - - - Loi khc, ng lnh 10 - Loi khc: 1212.91.00 - - C ci ng 10 1212.92.00 - - Qu b kt (carob) 10 1212.93 - - Ma: 1212.93.10 - - - Ph hp lm ging 0 1212.93.90 - - - Loi khc 10 1212.94.00 - - R rau dip xon 10 1212.99.00 - - Loi khc 10 1213.00.00 Rm, r v tru t cy ng cc, cha x l, hoc 10

56

M hng M t hng ho Thu sut(%) cha bm, nghin, p hoc lm thnh dng vin.

12.14 C ci Thu in, c ci, r c kh, c kh, c linh

lng, c ba l, cy hng u, ci xon, u lu-pin, u tm v cc sn phm tng t dng lm thc n cho gia sc, hoc cha lm thnh vin.

1214.10.00 - Bt th v vin c linh lng (alfalfa) 0 1214.90.00 - Loi khc 0

57

Chng 13 Nha cnh kin ; gm, nha cy, cc cht nha

v cc cht chit xut t thc vt khc

Ch gii. 1. Nhm 13.02 p dng cho cc cht chit xut t cy cam tho v cy kim cc,

cy hublong (hoa bia), cy l hi v cy thuc phin. Nhm ny khng p dng cho: (a) Cht chit xut t cy cam tho c hm lng trn 10% tnh theo trng

lng l ng sucroza hoc ko (nhm 17.04); (b) Cht chit xut t malt (nhm 19.01); (c) Cht chit xut t c ph, ch hay ch paragoay (nhm 21.01); (d) Cc loi nha hoc cht chit xut thc vt lm ung c cn (Chng

22); (e) Long no (Camphor), glycyrrhizin hay cc sn phm khc thuc nhm

29.14 hoc 29.38; (f) Dch chit m c t thn cy anh tc c cha hm lng alkaloid t 50%

tr ln tnh theo trng lng (nhm 29.39); (g) Dc phm thuc nhm 30.03 hoc 30.04 hoc thuc th nhm mu (nhm

30.06); (h) Cht chit xut lm thuc nhum hoc thuc da (nhm 32.01 hoc 32.03); (i) Tinh du, th rn, nguyn cht, cht ta nha, nha du, nc ct tinh du

hoc dung dch nc ca tinh du hoc cc ch phm t cht c mi thm s dng sn xut ung (Chng 33); hoc

(k) Cao su t nhin, nha cy balata, nha kt, nha cy cc cao su, nha hng xim hoc cc loi nha t nhin tng t (nhm 40.01).

M hng M t hng ho Thu sut(%)

13.01 Nha cnh kin ; gm t nhin, nha cy, nha gm v nha du (v d, nha thm t cy balsam).

1301.20.00 - Gm rp 5 1301.90 - Loi khc: 1301.90.10 - - Gm benjamin 5 1301.90.20 - - Gm damar 5 1301.90.30 - - Nha cy gai du 5 1301.90.40 - - Nha cnh kin 5 1301.90.90 - - Loi khc 5

13.02

Nha v cc chit xut t thc vt; cht pectic, mui ca axit pectinic mui ca axit pectic; thch, cc cht nhy v cc cht lm c, lm dy khc, hoc cha ci bin, thu c t cc sn phm thc vt.

- Nha v cc cht chit xut t thc vt: 1302.11 - - T thuc phin: 1302.11.10 - - - T Pulvis opii 5 1302.11.90 - - - Loi khc 5

58

M hng M t hng ho Thu sut(%) 1302.12.00 - - T cam tho 5 1302.13.00 - - T hoa bia (hublong) 5 1302.19 - - Loi khc: 1302.19.20 - - - Chit xut v cn thuc ca cy gai du 5 1302.19.30 - - - Chit xut khc lm thuc 5

1302.19.40 - - - Nha v cc chit xut thc vt t hoa cc hoc r cy c cha rotenone 5

1302.19.50 - - - Sn mi (sn mi t nhin) 5 1302.19.90 - - - Loi khc 5 1302.20.00 - Cht pectic, mui ca axit pectinic, mui ca axit pectic 5

- Cht nhy v cht lm c, lm dy, hoc cha bin i thu c t cc sn phm thc vt:

1302.31.00 - - Thch rau cu 5

1302.32.00 - - Cht nhy v cht lm c, lm dy, hoc cha bin i, thu c t qu b kt gai, ht b kt gai hoc ht guar

5

1302.39 - - Loi khc: 1302.39.10 - - - Lm t rong bin 5 1302.39.90 - - - Loi khc 5

59

Chng 14 Vt liu thc vt dng tt bn; cc sn phm thc vt cha c chi tit hoc ghi ni khc

Ch gii. 1. Chng ny khng bao gm cc sn phm sau y c xp trong Phn

XI: vt liu thc vt hoc x t nguyn liu thc vt ch bin ch yu dng cho ngnh dt, hoc cc vt liu thc vt khc, x l thch hp ch dng lm vt liu dt.

2. Nhm 14.01 p dng cho, cc loi tre ( hoc cha ch, x dc, ct dc, tin trn u, ty, chng chy, nh bng hoc nhum), liu gi tch, sy v cc loi tng t, li my hoc my ch. Nhm ny khng p dng cho nan g (nhm 44.04).

3. Nhm 14.04 khng p dng cho si g (nhm 44.05) v tm hoc bi lm sn dng lm chi hoc bn chi (nhm 96.03).

M hng M t hng ho Thu sut(%) 14.01 Nguyn liu thc vt ch yu dng tt bn (nh: tre,

song, my, sy, liu gai, cy bc, c si, ra sch, chui hoc cc loi rm, r ng cc ty hoc nhum v v cy on).

1401.10.00 - Tre 5 1401.20 - Song, my: - - Nguyn cy: 1401.20.11 - - - Th 5 1401.20.12 - - - ra sch v sulphur ha 5 1401.20.19 - - - Loi khc 5 - - Li cy my tch: 1401.20.21 - - - ng knh khng qu 12 mm 5 1401.20.29 - - - Loi khc 5 1401.20.30 - - V (ct) cy my tch 5 1401.20.90 - - Loi khc 5 1401.90.00 - Loi khc 5 14.04 Cc sn phm t thc vt cha c chi tit hoc ghi

ni khc.

1404.20.00 - X ca cy bng 5 1404.90 - Loi khc: 1404.90.20 - - Loi dng ch yu trong cng ngh thuc da hoc

nhum mu 5

1404.90.30 - - Bng gn 5 1404.90.90 - - Loi khc 5

60

PHN III M V DU NG VT HOC THC VT V CC SN PHM TCH T CHNG; M N C CH BIN;

CC LOI SP NG VT HOC THC VT

Chng 15 M v du ng vt hoc thc vt v cc sn phm tch t chng;

m n c ch bin; cc loi sp ng vt hoc thc vt

Ch gii. 1. Chng ny khng bao gm: (a) M ln hoc m gia cm thuc nhm 02.09; (b) B ca cao, m hoc du ca cao (nhm 18.04); (c) Cc ch phm n c c cha hm lng trn 15% tnh theo trng lng

cc sn phm ca nhm 04.05 (thng thuc Chng 21); (d) Tp m (nhm 23.01) hoc ph liu thuc nhm 23.04 n 23.06; (e) Axt bo, sp ch bin, dc phm, sn, vecni, x phng, nc hoa, m

phm hoc sn phm trang im (v sinh), du c sulphonat ho hay cc mt hng khc thuc Phn VI; hoc

(f) Cht thay th cao su c iu ch t du (nhm 40.02). 2. Nhm 15.09 khng p dng cho cc loi du liu thu c bng phng

php tch chit dung mi (nhm 15.10). 3. Nhm 15.18 khng bao gm m hoc du hay phn on ca chng, b

lm bin cht, nhng loi c xp vo nhm thch hp tng ng vi cc loi m v du v phn on ca chng cha b bin cht.

4. Nguyn liu sn xut x phng, cn du, hc n stearin, hc n glycerin v ph liu m lng cu xp vo nhm 15.22.

Ch gii phn nhm. 1. Theo mc ch ca cc phn nhm 1514.11 v 1514.19, cm t "du ht ci

(Rape hoc Colza seeds) c hm lng axt erucic thp" c ngha l mt lng du nht nh c cha hm lng axit eruxic di 2% tnh theo trng lng.

M hng M t hng ho Thu sut(%) 15.01 M ln (bao gm m t m l v m kh) v m gia

cm, tr cc loi thuc nhm 02.09 hoc 15.03.

1501.10.00 - M ln t m l v m kh 10 1501.20.00 - M ln khc 10 1501.90.00 - Loi khc 10 15.02 M ca ng vt h tru b, cu hoc d, tr cc loi

m thuc nhm 15.03.

1502.10 - M (tallow): 1502.10.10 - - n c 10 1502.10.90 - - Loi khc 10 1502.90 - Loi khc:

61

M hng M t hng ho Thu sut(%)1502.90.10 - - n c 10 1502.90.90 - - Loi khc 10 15.03 Stearin m ln, du m ln, oleostearin, du oleo v

du m (du tallow), cha nh ho, cha pha trn hoc cha ch bin cch khc.

1503.00.10 - Stearin m ln hoc oleostearin 15 1503.00.90 - Loi khc 15 15.04 M v du v cc phn phn on ca chng, t c

hoc cc loi ng vt c v sng bin, hoc cha tinh ch nhng khng thay i v mt ho hc.

1504.10 - Du gan c v cc phn phn on ca chng: 1504.10.20 - - Cc phn phn on th rn 5 1504.10.90 - - Loi khc 5 1504.20 - M v du v cc phn phn on ca chng, t c, tr

du gan c:

1504.20.10 - - Cc phn phn on th rn 5 1504.20.90 - - Loi khc 5 1504.30 - M v du v cc phn phn on ca chng, t ng vt

c v bin:

1504.30.10 - - Cc phn phn on th rn 5 1504.30.90 - - Loi khc 5 15.05 M lng v cht bo thu c t m lng (k c

lanolin).

1505.00.10 - Lanolin 10 1505.00.90 - Loi khc 10 1506.00.00 M v du ng vt khc v cc phn phn on ca

chng, hoc cha tinh ch nhng khng thay i v mt ho hc.

5

15.07 Du u tng v cc phn phn on ca du u

tng, hoc cha tinh ch nhng khng thay i v mt ho hc.

1507.10.00 - Du th, hoc cha kh cht nha 5 1507.90 - Loi khc: 1507.90.10 - - Cc phn phn on ca du u tng cha tinh ch 5 1507.90.90 - - Loi khc 15 15.08 Du lc v cc phn phn on ca du lc, hoc

cha tinh ch nhng khng thay i v mt ho hc.

1508.10.00 - Du th 5 1508.90 - Loi khc:

62

M hng M t hng ho Thu sut(%) 1508.90.10 - - Cc phn phn on ca du lc cha tinh ch 5 1508.90.90 - - Loi khc

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