| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z | AA | AB | AC | AD | AE | |
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1 | |||||||||||||||||||||||||||||||
2 | HS Code | Product Description | Unit of quantity | Normal import tax | Preferential import tax | VAT | ACFTA | ATIGA | AJCEP | VJEPA | AKFTA | AANZFTA | AIFTA | VKFTA | VCFTA | VN-EAEU | CPTPP | AHKFTA | VNCU | EVFTA | UKVFTA | VN-LAO | VIFTA | RCEPT | Special Consumption Tax Special | Environmental protection tax | |||||
3 | Asean | Australia | China | Japan | Korea | Newzealand | |||||||||||||||||||||||||
4 | B | E | D | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 31 |
5 | SECTION I | ||||||||||||||||||||||||||||||
6 | LIVE ANIMALS; ANIMAL PRODUCTS | ||||||||||||||||||||||||||||||
7 | Notes | ||||||||||||||||||||||||||||||
8 | 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. | ||||||||||||||||||||||||||||||
9 | 2. Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze-dried. | ||||||||||||||||||||||||||||||
10 | Chapter 1 | ||||||||||||||||||||||||||||||
11 | Live animals | ||||||||||||||||||||||||||||||
12 | Note | ||||||||||||||||||||||||||||||
13 | 1. This Chapter covers all live animals except: | ||||||||||||||||||||||||||||||
14 | (a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08; | ||||||||||||||||||||||||||||||
15 | (b) Cultures of micro-organisms and other products of heading 30.02; and | ||||||||||||||||||||||||||||||
16 | (c) Animals of heading 95.08. | ||||||||||||||||||||||||||||||
17 | 101 | Live horses, asses, mules and hinnies | |||||||||||||||||||||||||||||
18 | - Horses: | ||||||||||||||||||||||||||||||
19 | 1012100 | - - Pure-bred breeding animals | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
20 | 1012900 | - - Other | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
21 | 10130 | - Asses: | |||||||||||||||||||||||||||||
22 | 1013010 | - - Pure-bred breeding animals | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
23 | 1013090 | - - Other | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.5 | 0 | 0 | 0 | 0 | 0 | 0 | |||
24 | 1019000 | - Other | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.5 | 0 | 0 | 0 | 0 | 0 | 0 | |||
25 | 102 | Live bovine animals | |||||||||||||||||||||||||||||
26 | - Cattle: | ||||||||||||||||||||||||||||||
27 | 1022100 | - - Pure-bred breeding animals | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
28 | 10229 | - - Other: | |||||||||||||||||||||||||||||
29 | - - - Male cattle: | ||||||||||||||||||||||||||||||
30 | 1022911 | - - - - Oxen | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0(-KR) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
31 | 1022919 | - - - - Other | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0(-KR) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
32 | 1022990 | - - - Other | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
33 | - Buffalo: | ||||||||||||||||||||||||||||||
34 | 1023100 | - - Pure-bred breeding animals | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
35 | 1023900 | - - Other | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
36 | 10290 | - Other: | |||||||||||||||||||||||||||||
37 | 1029010 | - - Pure-bred breeding animals | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
38 | 1029090 | - - Other | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
39 | 103 | Live swine | |||||||||||||||||||||||||||||
40 | 1031000 | - Pure-bred breeding animals | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | * | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
41 | - Other: | ||||||||||||||||||||||||||||||
42 | 1039100 | - - Weighing less than 50 kg | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
43 | 1039200 | - - Weighing 50 kg or more | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
44 | 104 | Live sheep and goats | |||||||||||||||||||||||||||||
45 | 10410 | - Sheep: | |||||||||||||||||||||||||||||
46 | 1041010 | - - Pure-bred breeding animals | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
47 | 1041090 | - - Other | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
48 | 10420 | - Goats: | |||||||||||||||||||||||||||||
49 | 1042010 | - - Pure-bred breeding animals | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
50 | 1042090 | - - Other | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
51 | 105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls | |||||||||||||||||||||||||||||
52 | - Weighing not more than 185 g: | ||||||||||||||||||||||||||||||
53 | 10511 | - - Fowls of the species Gallus domesticus: | |||||||||||||||||||||||||||||
54 | 1051110 | - - - Breeding fowls | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
55 | 1051190 | - - - Other | kg/con | 15 | 10 | */5/8/10 | 0 (-PH) | 5 | 0 | 0 | 0(-LA, PH) | 0 | 0 | 0 | 0 | 0 | 0 | 10 | 0 | 0 | 0 | 5.7 | 0 | 0 | 0 | 0 | 0 | 0 | |||
56 | 10512 | - - Turkeys: | |||||||||||||||||||||||||||||
57 | 1051210 | - - - Breeding turkeys | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
58 | 1051290 | - - - Other | kg/con | 15 | 10 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
59 | 10513 | - - Ducks: | |||||||||||||||||||||||||||||
60 | 1051310 | - - - Breeding ducklings | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
61 | 1051390 | - - - Other | kg/con | 15 | 10 | */5/8/10 | 0 | 0 | 0 | 0 | 0(-LA) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
62 | 10514 | - - Geese: | |||||||||||||||||||||||||||||
63 | 1051410 | - - - Breeding goslings | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
64 | 1051490 | - - - Other | kg/con | 15 | 10 | */5/8/10 | 0 | 0 | 0 | 0 | 0(-LA) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.5 | 0 | 0 | 0 | 0 | 0 | 0 | |||
65 | 10515 | - - Guinea fowls: | |||||||||||||||||||||||||||||
66 | 1051510 | - - - Breeding guinea fowls | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0(-LA) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
67 | 1051590 | - - - Other | kg/con | 15 | 10 | */5/8/10 | 0 | 0 | 0 | 0 | 0(-LA) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.5 | 0 | 0 | 0 | 0 | 0 | 0 | |||
68 | - Other: | ||||||||||||||||||||||||||||||
69 | 10594 | - - Fowls of the species Gallus domesticus: | |||||||||||||||||||||||||||||
70 | 1059410 | - - - Breeding fowls, other than fighting cocks | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
71 | - - - Fighting cocks: | ||||||||||||||||||||||||||||||
72 | 1059441 | - - - - Weighing not more than 2 kg | kg/con | 7.5 | 5 | */5/8/10 | 0 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5 | 0 | 0 | 0 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | |||
73 | 1059449 | - - - - Other | kg/con | 7.5 | 5 | */5/8/10 | 0 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5 | 0 | 0 | 0 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | |||
74 | - - - Other: | ||||||||||||||||||||||||||||||
75 | 1059491 | - - - - Weighing not more than 2 kg | kg/con | 15 | 10 | */5/8/10 | 0 (-MY, PH) | 5 | 0 | 0 | 0(-KH, LA, MM, PH) | 0 | 0 | 0 | 0 | 0 | 0 | 5 | 0 | 0 | 0 | 3.5 | 0 | 0 | 0 | 0 | 0 | 0 | |||
76 | 1059499 | - - - - Other | kg/con | 15 | 10 | */5/8/10 | 0 (-MY, PH) | 5 | 0 | 0 | 0(-KH, LA, MM, PH) | 0 | 0 | 0 | 0 | 0 | 0 | 5 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
77 | 10599 | - - Other: | |||||||||||||||||||||||||||||
78 | 1059910 | - - - Breeding ducks | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
79 | 1059920 | - - - Other ducks | kg/con | 7.5 | 5 | */5/8/10 | 0 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
80 | 1059930 | - - - Breeding geese, turkeys and guinea fowls | kg/con | 5 | 0 | */8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
81 | 1059940 | - - - Other geese, turkeys and guinea fowls | kg/con | 7.5 | 5 | */5/8/10 | 0 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
82 | 106 | Other live animals | |||||||||||||||||||||||||||||
83 | - Mammals: | ||||||||||||||||||||||||||||||
84 | 1061100 | - - Primates | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
85 | 10612 | - - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia): | |||||||||||||||||||||||||||||
86 | 1061210 | - - - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia) | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | ||
87 | 1061220 | - - - Seals, sea lions and walruses (mammals of the suborder Pinnipedia) | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | ||
88 | 1061300 | - - Camels and other camelids (Camelidae) | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
89 | 1061400 | - - Rabbits and hares | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
90 | 1061900 | - - Other | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
91 | 1062000 | - Reptiles (including snakes and turtles) | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
92 | - Birds: | ||||||||||||||||||||||||||||||
93 | 1063100 | - - Birds of prey | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | * | 0 | 0 | 0 | 0 | 0 | 0 | |||
94 | 1063200 | - - Psittaciformes (including parrots, parakeets, macaws and cockatoos) | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | * | 0 | 0 | 0 | 0 | 0 | 0 | |||
95 | 1063300 | - - Ostriches; emus (Dromaius novaehollandiae) | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.5 | 0 | 0 | 0 | 0 | 0 | 0 | |||
96 | 1063900 | - - Other | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
97 | - Insects: | ||||||||||||||||||||||||||||||
98 | 1064100 | - - Bees | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
99 | 1064900 | - - Other | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.9 | 0 | 0 | 0 | 0 | 0 | 0 | |||
100 | 1069000 | - Other | kg/con | 7.5 | 5 | */5/8/10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.5 | 0 | 0 | 0 | 0 | 0 | 0 | |||