Chương 04 — Sản phẩm bơ sữa; trứng chim và trứng gia cầm; mật ong tự nhiên; sản phẩm ăn được gốc động vật, chưa được chi tiết hoặc ghi ở nơi khác

Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Thuế suất lấy từ bản tổng hợp Biểu thuế xuất nhập khẩu do cộng đồng chia sẻ (không rõ đơn vị biên soạn, không phải văn bản chính thức), chốt ngày 05/04/2026, đã cũ hơn 6 tháng. Chỉ để tham khảo, hãy đối chiếu văn bản gốc trước khi khai hải quan. Nguồn dữ liệu

Chú giải chương 04

Xem chú giải chương 04

Tiếng Việt · English

Notes

1. The expression “milk” means full cream milk or partially or completely skimmed milk.

2. For the purposes of heading 04.03, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.

3. For the purposes of heading 04.05:

(a) The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.

(b) The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.

4. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics:

(a) a milkfat content, by weight of the dry matter, of 5% or more;

(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and

(c) they are moulded or capable of being moulded.

5. This Chapter does not cover:

(a) Non-living insects, unfit for human consumption (heading 05.11);

(b) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02);

(c) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 19.01 or 21.06); or

(d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).

6. For the purposes of heading 04.10, the term “insects” means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).

Subheading Notes

1. For the purposes of subheading 0404.10, the expression “modified whey” means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

2. For the purposes of subheading 0405.10 the term “butter” does not include dehydrated butter or ghee (subheading 0405.90).

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Danh mục mã hàng: Chương 04 — Sản phẩm bơ sữa; trứng chim và trứng gia cầm; mật ong tự nhiên; sản phẩm ăn được gốc động vật, chưa được chi tiết hoặc ghi ở nơi khác
MãMô tảĐVTNK ưu đãi
0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter
0401.10 - Of a fat content, by weight, not exceeding 1%:
0401.10.10 - - In liquid form kg/lít 15%
0401.10.90 - - Other kg 15%
0401.20 - Of a fat content, by weight, exceeding 1% but not exceeding 6%:
0401.20.10 - - In liquid form kg/lít 15%
0401.20.90 - - Other kg 15%
0401.40 - Of a fat content, by weight, exceeding 6% but not exceeding 10%:
0401.40.10 - - Milk in liquid form kg/lít 15%
0401.40.20 - - Milk in frozen form kg 15%
0401.40.90 - - Other kg 15%
0401.50 - Of a fat content, by weight, exceeding 10%:
0401.50.10 - - In liquid form kg/lít 15%
0401.50.90 - - Other kg 15%
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter
0402.10 - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:
- - Not containing added sugar or other sweetening matter:
0402.10.41 - - - In containers of a net weight of 20 kg or more kg 2%
0402.10.42 - - - In containers of a net weight of 2 kg or less kg 5%
0402.10.49 - - - Other kg 2%
- - Other:
0402.10.91 - - - In containers of a net weight of 20 kg or more kg 2%
0402.10.92 - - - In containers of a net weight of 2 kg or less kg 5%
0402.10.99 - - - Other kg 2%
- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
0402.21 - - Not containing added sugar or other sweetening matter:
0402.21.20 - - - In containers of a net weight of 20 kg or more kg 2%
0402.21.30 - - - In containers of a net weight of 2 kg or less kg 5%
0402.21.90 - - - Other kg 2%
0402.29 - - Other:
0402.29.20 - - - In containers of a net weight of 20 kg or more kg 2%
0402.29.30 - - - In containers of a net weight of 2 kg or less kg 5%
0402.29.90 - - - Other kg 2%
- Other:
0402.91.00 - - Not containing added sugar or other sweetening matter kg 2%
0402.99.00 - - Other kg 2%
0403 Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
0403.20 - Yogurt:
- - In liquid form, whether or not condensed:
0403.20.11 - - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa kg/lít 20%
0403.20.19 - - - Other kg/lít 20%
- - Other:
0403.20.91 - - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa kg/lít 20%
0403.20.99 - - - Other kg/lít 20%
0403.90 - Other:
0403.90.10 - - Buttermilk kg/lít 20%
0403.90.90 - - Other kg/lít 20%
0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
0404.10 - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:
- - In powder form:
0404.10.11 - - - Whey, fit for human consumption kg 0%
0404.10.19 - - - Other kg 0%
- - Other:
0404.10.91 - - - Whey, fit for human consumption kg 0%
0404.10.99 - - - Other kg 0%
0404.90.00 - Other kg 5%
0405 Butter and other fats and oils derived from milk; dairy spreads
0405.10.00 - Butter kg 13%
0405.20.00 - Dairy spreads kg 15%
0405.90 - Other:
0405.90.10 - - Anhydrous butterfat kg 5%
0405.90.20 - - Butteroil kg 5%
0405.90.30 - - Ghee kg 15%
0405.90.90 - - Other kg 5%
0406 Cheese and curd
0406.10 - Fresh (unripened or uncured) cheese, including whey cheese, and curd:
0406.10.10 - - Fresh (unripened or uncured) cheese, including whey cheese kg 5%
0406.10.20 - - Curd kg 5%
0406.20 - Grated or powdered cheese, of all kinds:
0406.20.10 - - In packages of a gross weight exceeding 20 kg kg 5%
0406.20.90 - - Other kg 5%
0406.30.00 - Processed cheese, not grated or powdered kg 5%
0406.40.00 - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti kg 5%
0406.90.00 - Other cheese kg 5%
0407 Birds’ eggs, in shell, fresh, preserved or cooked
- Fertilised eggs for incubation:
0407.11 - - Of fowls of the species Gallus domesticus:
0407.11.10 - - - For breeding quả/kg 0%
0407.11.90 - - - Other quả/kg 0%
0407.19 - - Other:
- - - Of ducks:
0407.19.11 - - - - For breeding quả/kg 0%
0407.19.19 - - - - Other quả/kg 0%
- - - Other:
0407.19.91 - - - - For breeding quả/kg 0%
0407.19.99 - - - - Other quả/kg 0%
- Other fresh eggs:
0407.21.00 - - Of fowls of the species Gallus domesticus quả/kg 40% (ngoài hạn ngạch 80%)
0407.29 - - Other:
0407.29.10 - - - Of ducks quả/kg 40% (ngoài hạn ngạch 80%)
0407.29.90 - - - Other quả/kg 40% (ngoài hạn ngạch 80%)
0407.90 - Other:
0407.90.10 - - Of fowls of the species Gallus domesticus quả/kg 40% (ngoài hạn ngạch 80%)
0407.90.20 - - Of ducks quả/kg 40% (ngoài hạn ngạch 80%)
0407.90.90 - - Other quả/kg 40% (ngoài hạn ngạch 80%)
0408 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter
- Egg yolks:
0408.11.00 - - Dried kg 20%
0408.19.00 - - Other kg 20%
- Other:
0408.91.00 - - Dried kg 20%
0408.99.00 - - Other kg 20%
0409.00.00 Natural honey kg 10%
0410 Insects and other edible products of animal origin, not elsewhere specified or included
0410.10.00 - Insects kg 5%
0410.90 - Other:
0410.90.10 - - Birds' nests kg 5%
0410.90.20 - - Turtles' eggs kg 5%
0410.90.90 - - Other kg 5%