財務管理稅務規(guī)劃有關稅收方面的政策講義越漢文

財務管理稅務規(guī)劃有關稅收方面的政策講義越漢文NGH?QUY?TC?A?YBANTH??NGV?QU?CH?IS?977NQ-UBTVQH11NGàY13THáNG12N?M2005V?VI?CBANHàNHBI?UTHU?XU?TKH?UTHEODANHM?CNHóMHàNGCH?UTHU?VàKHUNGTHU?SU?T??IV?IT?NGNHóMHàNG,BI?UTHU?NH?PKH?U?U??ITHEODANHM?CNHóMHàNGCH?UTHU?VàKHUNGTHU?SU?T?U??I??IV?IT?NGNHóMHàNG.U?BANTH??NGV?QU?CH?IN??CC?NGHOàX?H?ICH?NGH?AVI?TNAMC?nc?vàoHi?nphápn??cC?nghoàx?h?ich?ngh?aVi?tNamn?m1992?????cs?a??i,b?sungtheoNgh?Quy?ts?51QH10ngày25tháng12n?m2001c?aQu?ch?ikhoáX,K?h?pth?10;C?nc?Lu?tt?ch?cQu?ch?is?30QH10ngày25tháng12n?m2001;C?nc?Lu?tthu?xu?tkh?u,thu?nh?pkh?us?45QH11ngày14tháng06n?m2005;Theo??ngh?c?aChínhph?;QUY?TNGH?:1.BanhànhBi?uthu?xu?tkh?utheodanhm?cnhómhàngch?uthu?vàkhungthu?su?t??iv?it?ngnhómhàng,Bi?uthu?nh?pkh?u?u??itheodanhm?cnhómhàngch?uthu?vàkhungthu?su?t?u??i??iv?it?ngnhómhàngkèmtheoNgh?quy?tnày??làmc?nc?quy??nhm?cthu?su?tc?aBi?uthu?xu?tkh?u,Bi?uthu?nh?pkh?u?u??itheoDanhm?cm?thàngch?uthu?.2.GiaoB?tr??ngB?Tàichính,trongph?mvikhungthu?su?tc?at?ngnhómhàngch?uthu?,quy??nhthu?su?tc?th?chot?ngm?thàngtheoth?t?cdoChínhph?quy??nh,b?o??mcácnguyênt?csau:a)Phùh?pv?idanhm?cnhómhàngch?uthu?vàtrongph?mvikhungthu?su?tdoU?banth??ngv?Qu?ch?ibanhành;b)Gópph?nb?o??mngu?nthungansáchnhàn??cvàbình?nth?tr??ng;c)B?oh?s?nxu?ttrongn??ccóch?nl?c,có?i?uki?n,cóth?ih?nphùh?pv?i?i?u??cqu?ct?màC?nghoàx?h?ich?ngh?aVi?tNamlàthànhviên.3.Bi?uthu?xu?tkh?utheodanhm?cnhómhàngch?uthu?,Bi?uthu?nh?pkh?u?u??itheodanhm?cnhómhàngch?uthu?banhànhkèmtheoNgh?quy?tnàythayth?choBi?uthu?xu?tkh?utheodanhm?cnhómhàngch?uthu?,Bi?uthu?nh?pkh?utheoDanhm?cnhómhàngch?uthu?hi?nhành.4.Ngh?quy?tnàycóhi?ul?cthihànhk?t?ngày01tháng01n?m2006.TM.?YBANTH??NGV?QU?CH?ICh?t?chNguy?nV?nAnBI?UTHU?XU?TKH?UTHEODANHM?CNHóMHàNGCH?UTHU?VàKHUNGTHU?SU?T??IV?IT?NGNHóMHàNG(KèmtheoNgh?quy?ts?977NQ-UBTVQH11ngày13tháng12n?m2005c?aU?banTh??ngv?Qu?ch?i)STTNhómhàngM?s?Khungthu?su?t%01Cávà??ngv?tgiápxác(t?m,cua…)??ngv?tthanm?mvàcáclo?i??ngv?03000-7tkh?ngx??ngs?ng,s?ngd??in??ckhác02D?aqu?,h?t?àol?nh?t(h?t?i?u)t??iho?ckh?,??ho?cch?abócv?08010-4Trong?ó:0-4-H?t?àol?nh?t(h?t?i?u)ch?ach?bi?n0

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-Cáclo?ikhác0Cácnhómhàngkháckh?ngghi?trênBI?UTHU?NH?PKH?U?U??ITHEODANHM?CNHóMHàNGCH?UTHU?VàKHUNGTHU?SU?T?U??I??IV?IT?NGNHóMHàNG(BanhànhkèmtheoNgh?quy?ts?977NQ-UBTVQH11ngày13tháng12n?m2005c?aU?banTh??ngv?Qu?ch?i稅率欄（）中數(shù)字是新增加的，越南財政部2006年2月28日公布調整的2006-2013年稅率KhungthuM?s?Nhómhàng?su?t(%)稅號商品種類

稅率CH??NG1??NGV?TS?NG第一章：活動物0101Ng?a,l?a,las?ng馬、驢、騾0-20（0）0102Trau,bòs?ng牛0-20（0）0103L?ns?ng豬0-20（0）0104C?u,dês?ng綿羊、山羊0-20KhungthuM?s?Nhómhàng?su?t(%)稅號商品種類

稅率（0）0105Giac?ms?ng,g?mcáclo?igàthu?cloàiGallusdomesticus,v?t,ngan,ng?ng,gàtay,gàl?i(gàNh?tb?n)家禽，即各種Gallusdomesticus雞、鴨、番鴨、鵝、火雞及雷雞(0-20日本雞)（0、5）0106??ngv?ts?ngkhác其他活動物0-20（0）CH??NG2TH?TVàPH?PH?MD?NGTH?T?N???CSAUGI?TM?第二章：肉及食用雜碎0201Th?ttrau,bò,t??iho?c??pl?nh鮮、冷水牛、黃牛肉10-50（5）0202Th?ttrau,bò,??ngl?nh凍水牛、黃牛肉10-50（5）0203Th?tl?n,t??i,??pl?nhho?c??ngl?nh鮮、冷、凍豬肉10-50（5）0204Th?tc?uho?cdê,t??i,??pl?nhho?c??ngl?nh鮮、冷、凍綿羊或山羊10-50（5）0205Th?tng?a,l?a,la,t??i,??pl?nhho?c??ngl?nh鮮、冷、凍馬、驢、騾肉10-50（5）0206Ph?ph?m?n???csaugi?tm?c?al?n,trau,bò,c?u,la,l?a,t??i,??pl?nhho?c??ngl?nh鮮10-50、冷、凍豬、牛、羊肉、山羊、馬、驢、騾的食用雜碎（5）0207Th?tvàph?ph?m?n???csaugi?tm?,c?agiac?mthu?cnhóm01.05,t??i,??pl?nhho?c??ngl10-50?nh稅號01.05所列家禽的鮮、冷、凍肉及食用雜碎（5-20）0208Th?tkhácvàph?ph?md?ngth?t?n???csaugi?tm?c?a??ngv?tkháct??i,??pl?nhho?c??ng10-50l?nh其他鮮、冷、凍動物肉及食用雜碎（0、5）0209M?l?n,kh?ngdínhn?c,m?giac?m,ch?an?uch?yho?cch?achi?tsu?tcáchkhác,t??i,??pl?nh,??ngl?nh,mu?i,ngamn??cmu?i,s?ykh?ho?chunkhói未煉制或用其他方法提取的10-50不帶瘦肉的豬脂肪及家禽脂肪，鮮、冷、凍鹽腌、鹽漬、干、熏的（5）0210Th?tvàph?ph?md?ngth?t?n???csaugi?tm?,mu?i,ngamn??cmu?i,s?ykh?,hunkhói;b?tm?nvàb?tth??n???ct?th?tho?ct?ph?ph?md?ngth?tsaugi?tm?可食用的肉及食用雜碎10-50，鹽腌、鹽漬、干或熏的；可供食用的肉或雜碎的細粉、粗粉（5）CH??NG3CáVà??NGV?TGIáPXáC,??NGV?TTH?NM?MVà??NGV?TTH?YSINHKH?NGX??NGS?NGKHáC第三章：魚、甲殼動物、軟體動物及其他水生無脊椎動物0301Cás?ng活魚0-50（5）0302Cá,t??iho?c??pl?nh,tr?filêcá(fillets)vàth?tcákhácthu?cnhóm03.04鮮、冷魚，10-50稅號03.04的魚片及其他魚肉除外（5）0303Cá??ngl?nh,tr?filêcá(fillets)vàcáclo?ith?tcákhácthu?cnhóm03.04凍魚，但稅10-50號03.04的魚片及其他魚肉除外（5）0304Filêcá(fillets)vàcáclo?ith?tcákhác(b?mho?ckh?ngb?m),t??i,??pl?nhho?c??ngl?10-50nh鮮、冷、凍魚片及其他魚肉(不論是否絞碎)（5）KhungthuM?s?Nhómhàng?su?t(%)稅號商品種類

稅率0305Cás?ykh?,mu?iho?cngamn??cmu?i;cáhunkhói,??ho?cch?alàmchíntr??cho?ctrongquátrìnhhunkhói;b?tm?n,b?tth?vàb?tviênt?cá,thíchh?pdùnglàmth?c?nchong??i干、鹽腌或鹽漬的魚；熏魚，不論在熏制前或熏制過程中是否烹煮；適合供人食用的10-50魚的細粉、粗粉及團粒。（5）0306??ngv?tgiápxác,??ho?cch?abócmai,v?,s?ng,t??i,??pl?nh,??ngl?nh,s?ykh?,mu?iho?cngamn??cmu?i;??ngv?tgiápxácch?abócmai,v?,??h?pchínho?clu?cchíntrongn??c,??ho?cch?a??pl?nh,??ngl?nh,s?ykh?,mu?iho?cngamn??cmu?i;b?tth?,b?tm?nvàb?tviênc?a??ngv?tgiápxác,thíchh?pdùnglàmth?c?nchong??i帶殼或去殼的甲殼動物，活、鮮、冷、凍、干、鹽腌或鹽漬的；蒸過或用水煮過的帶殼甲殼動物，不論是0-50否冷、凍、干、鹽腌或鹽漬的；適合供人食用的甲殼動物的細粉、粗粉及團粒（5）0307??ngv?tthanm?m,??ho?cch?abócmai,v?,s?ng,t??i,??pl?nhho?c??ngl?nh,s?ykh?,mu?iho?cngamn??cmu?i,cáclo?i??ngv?tth?ysinhkh?ngx??ngs?ng,tr???ngv?tgiápxácho?cthanm?m,s?ng,t??i,??pl?nh,??ngl?nh,s?ykh?,mu?iho?cngamn??cmu?i;b?tth?,b?tm?nvàb?tviênc?a??ngv?tth?ysinhkh?ngx??ngs?ng,tr???ngv?tgiápxác,thíchh?pdùnglàmth?c?nchong??i帶殼或去殼的軟動物，活、鮮、冷、凍、干、鹽腌或鹽漬的；不屬于甲殼動物和軟體動物的水生無脊椎動物，活、鮮、冷、凍、干、鹽腌0-50或鹽漬的；適合供人食用的水生無脊椎動物(甲殼動物除外)的細粉、粗粉及團粒（5）CH??NG4S?AVàCáCS?NPH?MT?S?A;TR?NGCHIMVàTR?NGGIAC?M;M?TONGT?NHIêN;S?NPH?M?N???CG?C??NGV?T,CH?A???CCHITI?THO?CGHI?N?IKHáC第四章：乳品；蛋品；天然蜂密；其他食用動物產品0401S?avàkem,ch?ac???c,ch?aphathêm???ngho?cch?tng?tkhác未濃縮及未加糖或其他甜0-50物質的乳及奶油（5）0402S?avàkem,c???cho?c??phathêm???ngho?cch?tng?tkhác濃縮、加糖或其他甜物質的0-50乳及奶油（5）0403Buttermilk(ph?ph?mthu???ct?quátrìnhlàmb?s?a),s?a??ngvàkem,s?achua,ki-phia(kephir)vàs?a,kemkhác??lênmenho?ca-xíthóa,??ho?cch?ac???cho?cphathêm???ngho?cch?tng?tkhácho?ch??ngli?u,hoaqu?,qu?h?chho?ccacao.脫脂乳、結塊的乳及奶油、酸乳、酸乳酒及其他發(fā)酵或酸化的乳和奶油，不論是否濃縮、加糖、加其他甜物質、加香料、加水果、加堅果或加0-50可可（5）0404Whey,??ho?cch?ac???cho?cphathêm???ngho?cch?tng?tkhác;cács?nph?mcóch?acácthànhph?ns?at?nhiên,??ho?cch?aphathêm???ngho?cch?tng?tkhác,ch?a???cchiti?tho?cghi?n?ikhác乳清(Whey)，不論是否濃縮、加糖或其他甜物質；其他稅號未列名0-50的含天然乳的產品，不論是否加糖或其他甜物質（5）0405B?vàcácch?tbéokhácvàcáclo?id?uch?t?s?a;ch?tph?tb?s?a(dairyspreads)黃油及其他從乳中提取的脂和油；乳醬(dairyspreads)0-50（5）0406Phomátvàs?a??ngdùnglàmphomát乳酪及凝乳用做乳酪0-50

（5）0407Tr?ngchimvàtr?nggiac?mnguyênv?,t??i,??b?oqu?nho?clàmchín帶殼鳥蛋及家禽蛋

，鮮、腌制或煮過的（5-40）

Riêng:L??ngnh?pkh?ungoàih?nng?ch50-1000-50KhungthuM?s?Nhómhàng?su?t(%)稅號商品種類

稅率0408Tr?ngchimvàtr?nggiac?m??bócv?,lòng??tr?ng,t??i,s?ykh?,h?pchínho?clu?cchíntrongn??c,?óngbánh,??ngl?nhho?cb?oqu?ncáchkhác,??ho?cch?athêm???ngho?cch?tng?tkhác去殼雞蛋、家禽蛋及蛋黃，鮮、干、蒸過或水煮、制成型、冷凍或用其他0-50方法保藏的，不論是否加糖或其他甜物質（0）0409M?tongt?nhiên天然蜂蜜0-50（0）0410S?nph?m?n???cg?c??ngv?t,ch?a???cchiti?tho?cghivàon?ikhác其他稅號未列名的0-50食用動物產品（5）CH??NG5CáCS?NPH?MG?C??NGV?T,CH?A???CCHITI?THO?CGHI?CáCCH??NGKHáC第五章：其他稅號未列名或列在其他章的其他動物產品0501Tócng??ich?ax?ly,??ho?cch?ar?as?chho?cg?tt?y;ph?li?utóc未經加工的人發(fā)，不0-20論是否洗滌；廢人發(fā)（0）0502L?ngl?n,l?ngl?nlòi,l?ngnhímvàcáclo?il?ngdùnglàmbànch?ikhác;ph?li?ut?l?ngl?0-20n豬鬃、豬毛，獾毛及其他制刷用獸毛；豬鬃廢料（0）0503L?ng?u?iho?cb?mng?a,ph?li?ut?l?ng?u?iho?cb?mng?a,??ho?cch?alàmthànhl?p,cóho?ckh?ngcónguyênli?uph?tr?馬尾毛或馬鬃及其廢料，不論是否制成有或無襯墊的0-20毛片（0）0504Ru?t,bongbóngvàd?dày??ngv?t(tr?cá),nguyênd?ngvàcácm?nhc?achúng,t??i,??pl?nh,??ngl?nh,mu?i,ngamn??cmu?i,s?ykh?ho?chunkhói整個或切塊的動物(魚除外)的0-50腸、膀胱及胃，鮮、冷、凍、干、鹽腌、鹽漬或熏（0）0505Davàcácb?ph?nkhácc?aloàichim,cól?ngv?ho?cl?ngt?,l?ngv?vàcácph?nc?al?ngv?(??ho?cch?ac?tt?a)vàl?ngt?,m?ich?r?as?ch,kh?trùngho?cx?ly??b?oqu?n;b?tvàph?li?ut?l?ngv?ho?ccácph?nkhácc?al?ngv?帶有羽毛或羽絨的鳥皮及鳥體其他部分，羽毛及不完整羽毛(不論是否修邊)、羽絨，僅經洗滌、消毒或為了保藏而作過處0-20理；羽毛或不完整羽毛的粉末及廢料（5）0506X??ngvàl?is?ng,ch?ax?ly,??kh?m?,s?ch?(nh?ngch?ac?tthànhhình),x?lyb?ngaxitho?ckh?gelatin;b?tvàph?li?ut?cács?nph?mtrên骨及角柱，未經加工或經脫脂、簡0-20單整理(但未切割成形)，酸處理或脫膠；上述產品的粉末及廢料（0）0507Ngà,mai??ngv?th?rùa,l??ccávoi(phi?ns?nghàmtrên)vàhàmr?ngl??ccávoi,s?ng,g?c,mónggu?c,móng,vu?tvàm?chimch?ax?lyho?c??s?ch?nh?ngch?ac?tthànhhình;b?tvàph?li?ut?cács?nph?mtrên獸牙、龜殼、鯨須、鯨須毛、角、鹿角、蹄、甲、爪及0-20喙，未經加工或僅簡單整理但未切割成形；上述產品的粉末及廢料（0）0508Sanh?vàcácch?tli?ut??ngt?,ch?ax?lyho?c??s?ch?nh?ngch?agiac?ngthêm;mai,v???ngv?tthanm?m,??ngv?tgiápxácho?c??ngv?tdagaivàmaim?cch?ax?lyho?c??s?ch?nh?ngch?ac?tthànhhình;b?tvàcácph?li?ut?cács?nph?mtrên珊瑚及類似品，未經加工或僅簡單整理但未經進一步加工；軟體動物殼、甲殼動物殼、棘皮運物殼、墨魚骨0-20，未經加工或僅簡單整理但未切割成形，上述殼、骨的粉末及廢料（0）0509B?tbi?nthiênnhiêng?c??ngv?t0-20（0）0510Longdiênh??ng,h??ngh?ily,ch?tx?h??ng(t?c?yh??ngvàh??ux?),ch?tth?ml?yt?c?ntrùngcánhc?ng;m?t??ho?cch?as?ykh?,cáctuy?nvàcács?nph?m??ngv?tkhácdùng???i?uch?d??cph?m,t??i,??pl?nh,??ngl?nhh??cb?oqu?nt?mth?id??ihìnhth?ckhác龍涎香0-20

（0）KhungthuM?s?Nhómhàng?su?t(%)稅號商品種類

稅率、海貍香、靈貓香及麝香，斑蝥；膽汁，不論是否干制，供配制藥用的腺體信其他動物產品，鮮、冷、凍或用其他方法暫時保藏的0511Cács?nph?m??ngv?tkhácch?a???cchiti?tho?cghi?n?ikhác;??ngv?tch?tthu?cch??ng1ho?cch??ng3,kh?ngthíchh?plàmth?cph?m其他稅號未列名的動物產品；不適合供0-20人食用的第一章或第三章的死動物（0）CH??NG6C?YS?NGVàCáCLO?IC?YTR?NGKHáC;C?,R?VàCáCLO?IT??NGT?;CàNHHOAR?IVàCáCLO?ICàNHLáTRANGTRí第六章：活樹或其他活植物；鱗莖、根及類似品；插花及裝飾用簇葉0601C?,thanc?,r?c?,than?ngvàthanr?,?d?ngng?,d?ngsinhtr??ngho?c?d?nghoa;cayvàr?raudi?pxo?n,tr?cáclo?ir?thu?cnhóm12.12鱗莖、塊莖、塊根、根頸及根莖，休眠0-10、生長或開花的；菊苣植物及其根，但稅號1212的根除外（0）0602Cays?ngkhác(k?c?r?),cànhgiamvàcànhghép;h?s?in?m其他活植物(包括其根)、插枝0-10及接穗；磨菇菌絲（0）0603Cànhhoavàn?hoadùnglàmhoabóho?c??trangtrí,t??i,kh?,??nhu?m,t?y,th?mt?mho?cx?lycáchkhác.制花束或裝飾用的插枝及花蕾，鮮、干、染色、漂白、浸漬或用其30-50他方法處理的（5）0604Tánlá,cànhvàcácph?nkhácc?acay,kh?ngcóhoaho?cn?,cáclo?ic?,rêu??aydùnglàmnguyênli?u??làmhoabóho?ctrangtrí,t??i,kh?,??nhu?m,t?y,th?mt?mho?cx?lycáchkhác.制花束或裝飾用的不帶花及花蕾的植物枝、葉或其化部分、草、苔蘚及地衣，鮮30-50、干、染色、漂白、浸漬或用其他方法處理的（5）CH??NG7RAUVàM?TS?LO?IC?,TH?NC?,R??N???C第七章：食用蔬菜、根及塊莖0701Khoaitay,t??iho?c??pl?nh鮮或冷藏的馬鈴薯10-50（0）Riêng:Khoaitay??làmgi?ng0-100702Càchua,t??iho?c??pl?nh鮮或冷藏的番茄10-50（0）0703Hành,hànht?m,t?i,t?itay,cáclo?irauh?hành,t?ikhác,t??iho?c??pl?nh鮮或冷藏10-50的洋蔥、青蔥、大蒜、韭蔥及其他蔥屬菜（0）Riêng:Hành,hànht?m,t?i,t?itay,cáclo?irauh?hành,t?ikhác,??làmgi?ng0-100704B?pc?i,hoal?,xuhào,c?ixo?nvàcáclo?irau?nt??ngt?,t??iho?c??pl?nh鮮或冷藏的10-50洋白菜、菜花、苤藍、卷心菜及類似的食用蔬菜（0）0705Raudi?p,xàlách(lactucasativa)vàraudi?p,xàláchxo?n(cichoriumspp),t??iho?c??10-50pl?nh鮮或冷的萵苣及菊苣(lactucasativa,cichoriumspp).（0）0706Càr?t,c?c?i,c?c?i??làmrautr?n(sa-lát),c?nc?,di?pc?,c?c?irivàcáclo?ic?r??n???ct??ngt?,t??iho?c??pl?nh鮮或冷10-50的胡蘿卜、蘿卜、紅色拉蘿卜、塊根芹、塊根萵苣、小蘿卜及類似的食用根莖（0）0707D?achu?tvàd?achu?tri,t??iho?c??pl?nh鮮或冷藏的黃瓜及小黃瓜10-50（0）0708Rau??u??ho?cch?abócv?,t??iho?c??pl?nh鮮或冷藏的豆類蔬菜，不論是否脫莢10-50（0）KhungthuM?s?Nhómhàng?su?t(%)稅號商品種類

稅率0709Raukhác,t??iho?c??pl?nh鮮或冷藏的其他蔬菜10-50（0）0710Raucáclo?i(??ho?cch?ah?pchínho?clu?cchíntrongn??c),??ngl?nh冷凍蔬菜(不論10-50是否蒸煮)（0）0711Raucáclo?i??b?oqu?nt?mth?i(víd?:b?ngkhísufur?,ngamn??cmu?i,ngamn??cl?uhu?nhho?cngamtrongdungd?chb?oqu?nkhác),nh?ngkh?ng?nngay???c.暫時保藏(例如：使10-50用二氧化硫氣體、鹽水、亞硫酸水或其他防腐液)的蔬菜，但不適于直接食用的（0）0712Raukh?,?d?ngnguyên,c?t,tháilát,v?nho?c?d?ngb?t,nh?ngch?ach?bi?nthêm干蔬菜10-50，整個、切塊、切片、破碎或制成粉狀，但未經進一步加工（0）0713Cáclo?irau??ukh?,??bócv?qu?,??ho?cch?abócv?h?tho?clàmv?h?t脫莢的干豆，不0-50論是否去皮或分瓣（0、5）0714S?n,c?dong,c?lan,A-ti-s?Jerusalem,khoailang,cáclo?ic?vàr?t??ngt?cóhàml??ngb?tho?ci-nu-lincao,t??i,??pl?nh,??ngl?nhho?ckh?,??ho?cch?atháilátho?clàmthànhd?ngviên;l?icayc?sa-g?鮮、冷、凍或干的木薯、竹芋、蘭科植物塊莖、菊芋、甘薯及含有0-20高淀粉或菊粉的類似根莖，不論是否切片或制成團粒；西谷莖髓（0）CH??NG8QU?VàQU?H?CH?N???C;V?QU?THU?CCHICAMQUYTHO?CCáCLO?ID?A第八章：食用水果及堅果；柑桔屬水果或甜瓜的果皮0801D?a,qu?h?chBrazil,h?t?àol?nh?t(h?t?i?u),t??iho?ckh?,??ho?cch?abócv?ho?cl?t10-50v?鮮或干的椰子、巴西堅果及腰果，不論是否去殼或去皮（5）0802Qu?h?chkhác,t??iho?ckh?,??ho?cch?abócv?ho?cl?tv?鮮或干的其他堅果，不論是10-50否去殼或去皮（5）0803Chu?i,k?c?chu?ilá,t??iho?ckh?鮮或干的香蕉，包括芭蕉10-50（5）0804Qu?chàlà,sung,v?,d?a,b?,?i,xoàivàm?ngc?t,t??iho?ckh?鮮或干的椰棗、無花果10-50（奶油果）、菠蘿、鱷梨、番石榴、芒果及山竹果（5）0805Qu?thu?cchicamquyt,t??iho?ckh?鮮或干的柑桔屬水果10-50（5-40）0806Qu?nho,t??iho?ckh?鮮或干的葡萄10-50（5）0807Cáclo?id?a(k?c?d?ah?u)và?u??,t??i鮮的甜瓜（包括西瓜）及木瓜10-50（5）0808Qu?táo,lêvàqu?m?cqua,t??i鮮的蘋果、梨及榅桲10-50（5）0809Qu?m?,anh?ào,?ào(k?c?xuan?ào),m?nvàm?ngai,t??i鮮的杏、櫻桃、桃（包括油桃10-50）、梅及李（5）0810Qu?khác,t??i其他鮮果10-50（5）0811Qu?vàqu?h?ch,??ho?cch?ah?pchínho?clu?cchíntrongn??c,??ngl?nh,??ho?cch?athê10-50m???ngho?cch?tng?tkhác冷凍水果及堅果，不論是否蒸煮、加糖或其他甜物質（5）0812Qu?vàqu?h?ch,???cb?oqu?nt?mth?i(víd?:b?ngkhísufur?,ngamn??cmu?i,n??cl?uhu?nhho?cdungd?chb?oqu?nkhác)nh?ngkh?ng?nngay???c暫時保藏(例如：使用二氧化硫10-50（5）KhungthuM?s?Nhómhàng?su?t(%)稅號商品種類

稅率氣體、鹽水、亞硫酸水或其他防腐液)的水果及堅果，但不適于直接食用的0813Qu?kh?,tr?cáclo?iqu?thu?cnhóm0801??n0806;h?nh?pcáclo?iqu?h?chho?cqu?kh?thu10-50?cch??ngnày稅號0801至0806以外的干果；本章的什錦堅果或干果（5）0814V?cáclo?ithu?cchicamquyt,ho?ccáclo?id?a(k?c?d?ah?u),t??i,??ngl?nh,kh?ho?cb?oqu?nt?mth?itrongn??cmu?i,n??cl?uhu?nhho?ctrongcácdungd?chb?oqu?nkhác柑桔屬水果或甜瓜(包括西瓜)的果皮，鮮、凍、干或用鹽水、亞硫酸水或其他防腐液0-10暫時保藏的（0）CH??NG9CàPHê,CHè,CHèPARAGOAYVàCáCLO?IGIAV?第九章：咖啡、茶、巴拉圭茶及調味香料0901Càphê,rangho?cch?arang,??ho?cch?akh?ch?tca-phê-in;v?qu?vàv?l?acàphê;cácch?tthayth?càphêcóch?acàphêtheot?l?nào?ó咖啡，不10-50論是否焙炒或去除咖啡因；咖啡豆莢或咖啡豆皮；含咖啡的咖啡代用品（5）0902Chè,??ho?cch?aphah??ngli?u茶，不論是否加香料10-50（5）0903ChèParagoay巴拉圭茶10-50（0）0904H?ttiêuthu?cchiPiper;cáclo?iqu?chiCapsicumho?cchiPimenta,kh?,xayho?cnghi?n10-50胡椒：辣椒干及辣椒粉（0）0905Va-ni香子蘭豆10-50（0）0906Qu?vàhoaqu?肉桂及肉桂花10-50（0）0907?inhh??ng(c?qu?,than,cành)丁香(母丁香、公丁香及丁香梗)10-50（0）0908H?tvàv?,nh?c??ukh?uvàb?ch??ukh?u子和皮，肉豆蔻及白豆蔻10-50（0）0909Hoah?i,hoah?id?ngsao,h?tcaythìlà,h?tcayraumùi,caythìlàAic?pho?ccayca-rum;h?tcaybáchxù(junipeberries)茴香及八角茴香、小茴香子、芫荽子、埃及茴10-50香或ca-rum;杜松子（0）0910G?ng,ngh?tay,ngh?,lárauth?m,lánguy?tqu?,ca-ry(curry)vàcáclo?igiav?khác姜、10-50洋姜、黃姜、香菜葉、月桂葉、咖哩及其他調味香料（0）CH??NG10NG?C?C第十章：谷物1001Lúam?vàmeslin小麥及混合麥0-10（0）1002Lúam?ch?en黑麥0-10（0）1003Lúa??im?ch大麥0-10（0）1004Y?nm?ch燕麥0-10（0）KhungthuM?s?Nhómhàng?su?t(%)稅號商品種類

稅率1005Ng?玉米0-50（0）1006Lúag?o稻谷、大米0-50（0-40）1007Lúami?n粉絲稻0-30（0）1008Ki?um?ch,kê,h?tcaythócchim;cáclo?ing?c?ckhác蕎麥、小米、鳥谷子；其他谷物0-30（0）CH??NG11CáCS?NPH?MXAYXáT;MALT;TINHB?T;INULIN;GLUTENLúAMì第十一章：制粉工業(yè)產品；麥芽；淀粉；菊粉；面筋1101B?tm?ho?cb?tmeslin面粉或混合麥粉10-50（0、5）1102B?tng?c?c,tr?b?tm?ho?cb?tmeslin谷物粉，面粉或混合麥粉除外10-50（0）1103Ng?c?cd?ngt?m,d?ngb?tth?vàb?tviên谷物的粗粒、粗粉及團粉10-50（0）1104Ng?c?c???cch?bi?ntheocáchkhác(víd?:xátv?,xay,v?m?nh,nghi?nv?n,c?tlátho?cnghi?nth?),tr?g?othu?cnhóm10.06;m?mng?c?cnguyênd?ng,xay,v?m?nhho?cnghi?n經其他加工的谷物（例如：去殼、滾壓、制片、制成粒狀、切片或粗磨），但稅號5-5010.06的大米除外；谷物胚芽整粒、滾壓、制片或磨（0）1105Khoaitay,d?ngb?t,b?tth?,b?tm?n,m?nhlát,h?tvàb?tviên馬鈴薯的粉末、粗粉、細10-50粉、粉片、顆粒及團粒（0）1106B?t,b?tm?nvàb?tth?,ch?bi?nt?cáclo?irau??ukh?thu?cnhóm07.13,t?c?sa-g?ho?ct?r?,c?ho?cthanc?thu?cnhóm07.14ho?ct?cács?nph?mthu?cch??ng8用稅號07.13的干蔬豆、稅號07.14的西谷莖髓或植物根莖、球根或塊莖或第八章的產10-50品制成的粉、細粉及粗粉（0）1107Malt,rangho?cch?arang麥芽，不論是否焙制0-10（0）1108Tinhb?t;inulin淀粉；菊粉10-50（0）1109Glutenlúam?,??ho?cch?as?ykh?面筋，不論是否干制0-10（0）CH??NG12H?TVàQU?CóD?U;CáCLO?ING?C?C,H?TVàQU?H?TKHáC;C?YC?NGNGHI?PHO?CC?YD??CLI?U;R?M,R?VàC?YLàMTH?C?NGIASúC第十二章：含油子仁及果實；各種谷物，其他子仁及果實；工業(yè)用或藥用植物；稻草、秸稈及做飼料的植物1201??ut??ng??ho?cch?av?m?nh黃豆，不論是否破碎10-50（0）Riêng:??ut??ng??làmgi?ng0-101202L?cv?ho?cl?cnhanch?arang,ho?cch?ach?bi?ncáchkhác,??ho?cch?abócv?ho?cv?m?nh10-50未焙炒或未經其他加工、不論是否去殼或破片的花生或花生仁（0）Riêng:L?cv?,l?cnhan,??làmgi?ng0-10KhungthuM?s?Nhómhàng?su?t(%)稅號商品種類

稅率1203Cùid?akh?干椰子肉10-50（0）1204H?tlanh,??ho?cch?av?m?nh亞麻子，不論是否破片10-50（0）1205H?tc?id?u,??ho?cch?av?m?nh油菜子，不論是否破片10-50（0）1206H?th??ngd??ng,??ho?cch?av?m?nh葵花子，不論是否破片10-50（5）Riêng:H?th??ngd??ng??làmgi?ng0-10（5）1207Qu?vàh?tcód?ukhác,??ho?cch?av?m?nh其他含油子仁及果實，不論是否破片10-50（0）1208B?tm?nvàb?tth?t?cáclo?ih?tho?cqu?cód?u,tr?b?tvàb?tth?t?h?tmùt?t含油的其他10-50子仁或果實的細粉及粗粉，但芥子粉及粗粉除外（0）1209H?t,qu?vàm?mdùng??gieotr?ng種植用的種子、果實及孢子0-10（0）1210Hublong(hoabia),t??iho?ckh?,??ho?cch?anghi?n,xaythànhb?tm?nho?c?d?ngb?tviê0-10n;ph?nhoabia鮮或干的啤酒花（Hublong），不論是否研磨成細粉或團粒；蛇麻腺

（0）1211Cáclo?icayvàcácph?nc?acay(k?c?h?tvàqu?)ch?y?udùnglàmn??choa,làmd??cph?mho?cthu?ctr?sau,thu?cdi?tn?m,ho?ccácm?c?ícht??ngt?,t??iho?ckh?,??ho?cch?ac?t,nghi?nho?cxaythànhb?t主要用作香料、藥料、殺蟲、殺菌或類似用途的植物或這0-10些植物的某部分（包括子仁及果實）鮮或干的，不論是否切割、壓碎或研磨成粉（0）1212Qu?cayminhquy?t,rongbi?nvàt?obi?nkhác,c?c?i???ngvàmía,t??i,??pl?nh,??ngl?nhho?ckh?,??ho?cch?anghi?n;h?tqu?vànhanqu?vàcács?nph?mraukhác(k?c?r?raudi?pxo?nch?arangthu?cloàiCichoriumintybussatibum)ch?y?udùnglàmth?c?nchong??i,ch?a???cchiti?tho?cghi?n?ikhác鮮、冷、凍或干的剌槐果、海帶及其他藻類、甜羅卜及甘糖，不論是否碾磨；主要供人食用的其他稅號未列名的果核、果仁及植0-30物產品（包括未焙制的菊苣根）（0）1213R?m,r?vàtr?ut?cayng?c?c,ch?ax?ly,??ho?cch?ab?m,nghi?n,épho?clàmthànhd?ngviên未經處理的谷物植物的莖、稈、及谷殼，不論是否切碎、碾磨、擠壓或制成團0-30粒1214C?c?iTh?y?i?n,c?c?i,r?c?kh?,c?linhl?ng,c?balá,cayh?ng??u,c?ixo?n,??ulu-pin,??ut?mvàcács?nph?mt??ngt?dùnglàmth?c?nchogiasúc,??ho?cch?alàmthànhd?ngb?tviên用作飼料的瑞典羅卜、羅卜、干草根、草、靈榔草、三葉草、紅豆樹、卷芥藍、驢檳豆、蠶豆或類似產品，不論是否制成團粒CH??NG13NH?ACáNHKI?N??;G?M,NH?AC?Y,CáCCH?TNH?AVàCáCCH?TCHI?TSU?TT?TH?CV?TKHáC第十三章：紅螞蟻膠（蟲膠）；樹脂、樹膠、各種樹脂及其他植物液、汁1301Nh?acánhki?n??;g?mthiênnhiên,nh?acay,nh?ag?m,nh?ad?u(víd?:nh?ath?mt?caybalsam)紅螞蟻膠、天然樹膠、樹膠、樹脂及油樹脂（例如：香樹脂）1302Nh?avàcácchi?txu?tth?cv?t;ch?tpec-（0）0-30（0）0-10（5）tic,mu?ic?aaxitpectinic;mu?ic?aaxitpectic,th?ch,cácch?tnh?yvàcácch?tlàm??c0-10,dàykhác,??ho?cch?ac?ibi?n,thu???ct?cács?nph?mth?cv?t.植物膠及液汁；果膠（0）KhungthuM?s?Nhómhàng?su?t(%)稅號商品種類

稅率、果膠酸鹽及果膠酸酯；洋芋，從植物產品制得的瓊脂、其他膠液及增稠劑，不論是否改性CH??NG14NGUYêNLI?UTH?CV?TDùNG??T?TB?N;CáCS?NPH?MTH?CV?TCH?A???CCHITI?THO?CGHI?N?IKHáC第十四章：編結用植物材料；稅號未列名或列在其他地方的植物產品1401Nguyênli?uth?cv?tdùng??t?tb?n(nh?:tre,song,may,s?y,li?ugi?,cayb?c,c?s?i,??r?as?ch,chu?iho?ccáclo?ir?m,r?ng?c?c??t?yho?cnhu?mvàv?cay?o?n)主要作編結用的植物材料（例如：竹、藤、蘆葦、柳條、燈心草、蒲癸絲，已凈、燙或已漂白0-10、染色的谷類植物，椴樹皮）（0）1402Nguyênli?uth?cv?tch?y?udùng??lótho?cnh?i(víd?:b?ngg?o,l?ngth?cv?tvàrongli?u)??ho?cch?alàmthànhl?pcóho?ckh?ngcónguyênli?uph?tr?主要作填充或襯墊用的植物材料（例如：木棉、植物毛及大葉藻），不論是否制成有或無支承材料的層0-10片（0）1403Nguyênli?uth?cv?tch?y?udùnglàmch?iho?clàmbànch?i(víd?:cayng?c?cdùnglàmch?i,s?ic?,c?b?ng,s?ithùa)??ho?cch?alàmthànhnùiho?cbó主要供制帚、制刷用的植物材料（例如：帚用高梁、纖維櫚纖維、匍匐須芒草及龍舌蘭纖維）不論是否成絞0-10或成捆（0）1404Cács?nph?mt?th?cv?tch?a???cchiti?tho?cghi?n?ikhác其他稅號未列名或列在其他0-10地方的植物產品（0）CH??NG15M?VàD?U??NGV?THO?CTH?CV?TVàCáCS?NPH?MTáCHT?CHúNG;M??N???C??CH?BI?N;CáCLO?ISáP??NGV?THO?CTH?CV?T第十五章：動、植物油、脂及其分解產品；經加工的食用油脂；動、植物蠟1501M?l?n(k?c?m?t?m?lá)vàm?giac?m,tr?cáclo?im?thu?cnhóm02.09ho?c15.03豬脂肪（0-30包括板油已煉制的油）及家禽脂肪，但稅號02.09或15.03的貨品除外（5）1502M?traubò,c?uho?cdê,tr?cáclo?im?thu?cnhóm15.03水牛、黃牛、綿羊或羊脂肪，但0-30稅號15.03的貨品除外（5）1503Stearinm?l?n,d?um?l?n,oleostearin,d?uoleovàd?utallow,ch?anh?hóa,ch?aphatr?nho?cch?ach?bi?ncáchkhác豬油硬脂、液體豬油、油硬脂、食用或非食用脂油，未0-30經乳化、混合或其他方法制作（5）1504M?vàd?uc?acáho?ccácloài??ngv?tcóvús?ng?bi?nvàcácph?nphan?o?nc?achúng,??ho?cch?atinhch?nh?ngkh?ngthay??iv?m?thóah?c魚或海生哺乳動物的油、脂及其分離0-30品，不論是否精制，但未經化學改性（5）1505M?l?ngvàcácch?tbéothu???ct?m?l?ng(k?c?lanolin)毛脂及從毛脂制得的脂肪物質0-30（包括羊毛脂）（5）1506M?vàd?u??ngv?tkhácvàcácph?nphan?o?nc?achúng,??ho?cch?atinhch?nh?ngkh?ngtha0-30y??iv?m?thóah?c其他動物油、脂及其分離品，不論是否精制，但未經化學改性（5）1507D?u??ut??ngvàcácph?nphan?o?nc?ad?u??ut??ng,??ho?cch?atinhch?nh?ngkh?ngthay0-50??iv?m?thóah?c豆油及其分離品，不論是否精制，但未經化學改性（5）1508D?ul?cvàcácph?nphan?o?nc?ad?ul?c,??ho?cch?atinhch?nh?ngkh?ngthay??iv?m?thó0-50ah?c花生油及其分離品，不論是否精制，但未經化學改性（5）1509D?u?-liuvàcácph?nphan?o?nc?ad?u?-0-50KhungthuM?s?Nhómhàng?su?t(%)稅號商品種類

稅率liu,??ho?cch?atinhch?nh?ngkh?ngthay??iv?m?thóah?c橄欖油及其分離品，不論是（5）否精制，但未經化學改性1510D?ukhácvàcácph?nphan?o?nc?achúngduynh?tthu???ct??-liu,??ho?cch?atinhch?,nh?ngkh?ngthay??iv?m?thóah?c,k?c?h?nh?pc?acáclo?id?unàyho?ccácph?nphan?o?nc?acáclo?id?unàyv?id?uho?cph?nphan?o?nc?ad?uthu?cnhóm15.09其他橄欖油及其分離品，不論是否精制，但未經化學改性，包括摻有稅號0-5015.09的油或分離品的混合物（5）1511D?uc?vàcácph?nphan?o?nc?ad?uc?,??ho?cch?atinhch?nh?ngkh?ngthay??iv?m?thóah0-50?c棕櫚油（蒲葵）及其分離品，不論是否精制，但未經化學改性（5）1512D?uh?th??ngd??ng,d?ucayrum,d?uh?tb?ngvàcácph?nphan?o?nc?achúng,??ho?cch?atinhch?,nh?ngkh?ngthay??iv?m?thóah?c葵花油、紅花油或棉子油及其分離品，不0-50論是否精制，但未經化學改性（5）1513D?ud?a,d?uh?tc?ho?cd?uc?ba-ba-suvàcácph?nphan?o?nc?achúng??ho?cch?atinhch?,nh?ngkh?ngthay??iv?m?thóah?c椰子油、棕櫚仁油或巴巴蘇棕櫚果油及其分離品，不論是否精制，但未經化學改0-50性（5）1514D?uh?tc?i,d?umùt?tvàph?nphan?o?nc?achúng,??ho?cch?atinhch?nh?ngkh?ngthay??0-50iv?m?thóah?c菜子油、芥子油及其分離品，不論是否精制，但未經化學改性（5）1515M?vàd?uth?cv?txác??nhkhác(k?c?d?uJojoba)vàcácph?nphan?o?nc?achúng??ho?cch?atinhch?,nh?ngkh?ngthay??iv?m?thóah?c其他固定脂、植物油（包括希蒙得木油0-50）及其分離品，不論是否精制，但未經化學改性（5）1516M?vàd?u??ngv?tho?cth?cv?tvàcácph?nphan?o?nc?achúng??quahydrohóa,estehóaliênh?p,táiestehóaho?celedinhóatoànb?ho?cm?tph?n,??ho?cch?atinhch?,nh?ngch?ach?bi?nthêm動、植物油、脂及其分離品，全部或部分氫化、相互酯化、再酯化或0-50反油酸化，不論是否精制，但未經進一步加工（5）1517Margarin,cách?nh?pvàcácch?ph?m?n???clàmt?m?ho?cd?u??ngv?tho?cth?cv?tho?ccácph?nphan?o?nc?acáclo?im?ho?cd?ukhácnhauthu?cch??ngnày,tr?m?ho?cd?u?n???cho?ccácph?nphan?o?nc?achúngthu?cnhóm15.16人造黃油，本章中各種動、植物油、脂及其分離品混合制成的食用油、脂或制品，但稅號15.16的食用油、脂及其分離品除外1518M?vàd?u??ngv?tho?cth?cv?tvàcácph?nphan?o?nc?achúng???uns?i,?xyhóa,kh?n??c,sunpháthóa,th?ikh?,polymehóab?ngcách?unnóngtrongchankh?ngho?ctrongkhítr?,ho?cb?ngbi?nphápthay??iv?m?thóah?ckhác,tr?lo?ithu?cnhóm15.16;cách?nh?pvàcácch?ph?mkh?ng?n???ct?m?ho?cd?u??ngv?tho?cth?cv?tho?ct?cácph?nphan?o?nc?acáclo?im?ho?cd?ukhácnhauthu?cch??ngnày,ch?a???cchiti?tho?cghi?n?ikhác動、植物油、脂及其分離品，經過熟煉、氧化、脫水、硫化、吹制或在真空、惰性氣體中0-50（5）加熱聚合及其他化學方法改性的，但稅號15.16的產品除外；本章各種油、脂及0-30其分離品混合制成的其他稅號未列名的非食用油、脂或制品（0）1520Glyxêrinth?;n??cglyxêrinvàdungd?chki?mglyxêrin粗甘油；甘油水及甘油堿液0-30（0）1521Sápth?cv?t(tr?triglyxerit),sápong,sápc?ntrùngkhácvàsápcánhàtáng,??ho?cch?atinhch?hayphamàu.植物蠟（甘油三酯除外）、蜂蠟、其他蟲蠟及鯨蠟，不論是否0-30精制或著色（0）KhungthuM?s?Nhómhàng?su?t(%)稅號商品種類

稅率1522Ch?tnh?n;b?,c?ncònl?isauquátrìnhx?lycácch?tbéoho?csáp??ngv?tho?cth?cv?t油0-30鞣回收脂；加工處理油脂物質及動、植物蠟所剩的殘渣（0）CH??NG16CáCCH?PH?MT?TH?T,CáHAY??NGV?TGIáPXáC,??NGV?TTH?NM?MHO?C??NGV?TTH?YSINHKH?NGX??NGS?NGKHáC第十六章：肉、魚、甲殼動物、軟體動物及其他水生無脊椎動物的制品1601Xúcxíchvàcács?nph?mt??ngt?làmt?th?t,t?ph?ph?md?ngth?tsaugi?tm?ho?cti?t;cácch?ph?mth?cph?mt?cács?nph?m?ó肉、食用雜碎或動物血制成的香腸及類似產品；10-50用香腸制成的食品（5-50）1602Th?t,cácph?ph?md?ngth?tsaugi?tm?ho?cti?t,??ch?bi?nho?cb?oqu?nkhác10-50其他方法制作或保藏的肉、食用雜碎或動物血（5-50）1603Ph?nchi?tvàn??cépt?th?t,cáho?c??ngv?tgiápxác,??ngv?tthanm?mho?c??ngv?tth?ysinhkh?ngx??ngs?ngkhác肉、魚、甲殼動物、軟體動物或其他水生無脊椎動物的10-50精及汁（5）1604Cá?????cch?bi?nhayb?oqu?n;tr?ngcámu?ivàs?nph?mthayth?tr?ngcámu?ich?bi?nt?t10-50r?ngcá制作或保藏的魚；鱘魚子醬及魚卵制的鱘魚子醬代用品（5）1605??ngv?tgiápxác,??ngv?tthanm?mvà??ngv?tth?ysinhkh?ngx??ngs?ngkhác,?????cch?10-50bi?nho?cb?oqu?n制作或保藏的甲殼動物、軟體動物及其他水生無脊椎動物（0）CH??NG17???NGVàCáCLO?IM?T,K?OCó???NG第十七章：糖及糖食1701???ngmíaho?c???ngc?c?ivà???ngsucrozatinhkhi?tv?m?thóah?c,?th?r?n.0-50固體甘蔗糖、甜菜糖及化學純蔗糖（5-40）Riêngl??ngnh?pngoàih?nng?ch50-1501702???ngkhác,k?c????nglactoza,mantoza,glucoza,fructoza,tinhkhi?tv?m?thóah?c,?th?r?n;xir????ngch?aphathêmh??ngli?uho?cch?tmàu;m?tongnhant?o??ho?cch?aphatr?nv?im?tongt?nhiên;???ngcaramen其他固體糖，包括化學乳糖、麥芽糖、葡萄0-30糖及果糖；未加香料或著色劑的糖漿；人造蜜，不論是否摻有天然蜂蜜；焦糖（0）1703M?tthu???ct?chi?txu?tho?ctinhch????ng制糖后所剩的糖蜜0-30（5）1704Cáclo?ik?o???ng(k?c?s?-c?-latr?ng),kh?ngch?acacao不含可可的各種糖果（包括0-50白巧克力）（5）CH??NG18CA-CAOVàCáCCH?PH?MT?CACAO第十八章：可可及可可制品1801H?tcacao,??ho?cch?av?m?nh,s?ngho?c??rang整顆或破碎的可可豆，生的或焙炒的0-20（0）1802V?qu?,v?h?t,v?l?avàph?li?ucacaokhác可可莢、殼、皮及廢料0-20（0）1803B?tcacaonh?o,??ho?cch?akh?ch?tbéo可可膏，不論是否脫脂0-30（0）1804B?cacao,m?vàd?ucacao可可脂，可可油0-30（0）1805B?tcacao,ch?aphathêm???nghaych?tng?tkhác未加糖或其他甜物質的可可粉10-40（5）KhungthuM?s?Nhómhàng?su?t(%)稅號商品種類

稅率1806S?c?lavàch?ph?mth?cph?mkháccóch?acacao巧克力及其他含有可可的食品30-50（5）CH??NG19CH?PH?MT?NG?C?C,B?T,TINHB?THO?CS?A;CáCLO?IBáNH第十九章：谷物、細粉、淀粉或乳制品；糕餅點心1901Chi?tsu?tt?malt;th?c?nch?bi?nt?b?t,t?m,b?tth?,tinhb?tho?ct?chi?tsu?tc?amalt,kh?ngch?acacaoho?cch?ad??i40%tr?ngl??nglàcacao??kh?toànb?ch?tbéo,ch?a???cchiti?tho?cghi?n?ikhác麥精；細粉、粗粒、粗粉、淀粉或麥精制的其他稅目未10-50列名的食品，不含可可或按重量計全脫脂可可含量低于40%（5）1902Cács?nph?mb?tnhào(pasta)??ho?cch?alàmchínho?cnh?i(th?tho?ccácch?tkhác)haych?bi?ncáchkhác,nh?spaghety,macaroni,m?s?i,m?d?t,gnocchi,ravioli,cannelloni;cut-cut(couscous),??ho?cch?ach?bi?n面食，不論是否煮熟、包餡（肉餡或其他餡）或其他方法制作，例如，通心粉、面條、湯團、餛飩、餃子、奶油面卷；古10-50斯古斯面食，不論是否制作（5）1903Cács?nph?mt?tinhb?ts?n,vàs?nph?mthayth?ch?bi?nt?tinhb?t,?d?ngm?nh,h?t,b?txay,b?trayhaycácd?ngt??ngt?木薯淀粉和淀粉制成的淀粉代用品，片、粒、