WCO 分类路径
- 章02肉及食用杂碎
- 品目0210盐腌、盐渍、干或熏的肉及食用杂碎；食用肉粉及肉末AI 译
- 子目021092鲸目、海牛目及鳍足亚目动物肉AI 译
- 国家码02109210- - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)
02109210
"- - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)"
HS 编码 02109210（第 02 章「肉及食用杂碎」；品目 0210「盐腌、盐渍、干或熏的肉及食用杂碎；食用肉粉及肉末」；子目 021092「鲸目、海牛目及鳍足亚目动物肉」）在越南税则中对应"- - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)"。越南海关对该编码商品征收MFN 税率 30、优惠税率 20。法定计量单位为kg。该商品涉及 1 项进口管理规定或禁限措施，详见合规章节。目前有 22 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
MFN 税率 MFN rate | 30 |
优惠税率 Preferential rate | 20 |
增值税 VAT | */5/8/10 |
自贸协定优惠税率
22 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| ACFTA | 0% |
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| VN-LAO | 0% |
| AKFTA | 0(-MM) |
| AHKFTA | 4% |
| EVFTA | 7,2 |
| UKVFTA | 7,2 |
| VIFTA | 20% |
| RCEP-A | 10% |
| RCEP-B | 10% |
| RCEP-C | 10% |
| RCEP-D | 10,9 |
| RCEP-E | 10% |
| RCEP-F | 10% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
HH là mẫu vật động vật rừng nguy cấp, quý, hiếm và động vật thuộc các phụ lụcCITES
17/2023/TT-BNNPTNT
法规约束
同一 HS 6 位前缀 0210.92 在其他国家的税率对照