Chương 20 — Các chế phẩm từ rau, quả, quả hạch (nuts) hoặc các phần khác của cây

Preparations of vegetables, fruit, nuts or other parts of plants

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 20

Xem chú giải chương 20

Tiếng Việt · English

Notes

1. This Chapter does not cover:

(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

(b) Vegetable fats and oils (Chapter 15);

(c) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(d) Bakers’ wares and other products of heading 19.05; or

(e) Homogenised composite food preparations of heading 21.04.

2. Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06).

3. Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a).

4. Tomato juice the dry weight content of which is 7% or more is to be classified in heading 20.02.

5. For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

6. For the purposes of heading 20.09, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.

Subheading Notes

1. For the purposes of subheading 2005.10, the expression “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05.

2. For the purposes of subheading 2007.10, the expression “homogenised preparations” means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07.

3. For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression “Brix value” means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20°C or corrected for 20° C if the reading is made at a different temperature.

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Danh mục mã hàng

Danh mục mã hàng: Chương 20 — Các chế phẩm từ rau, quả, quả hạch (nuts) hoặc các phần khác của cây
MãMô tảĐVTNK ưu đãi
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
2001.10.00 - Cucumbers and gherkins kg 40%
2001.90 - Other:
2001.90.10 - - Onions kg 35%
2001.90.90 - - Other kg 35%
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
2002.10.00 - Tomatoes, whole or in pieces kg 30%
2002.90 - Other:
2002.90.10 - - Tomato paste kg 20%
2002.90.20 - - Tomato powder kg 20%
2002.90.90 - - Other kg 20%
2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
2003.10.00 - Mushrooms of the genus Agaricus kg 40%
2003.90 - Other:
2003.90.10 - - Truffles kg 40%
2003.90.90 - - Other kg 40%
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06
2004.10.00 - Potatoes kg 12%
2004.90 - Other vegetables and mixtures of vegetables:
2004.90.10 - - Suitable for infants or young children kg 40%
2004.90.90 - - Other kg 40%
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06
2005.10 - Homogenised vegetables:
2005.10.20 - - Suitable for infants or young children kg 40%
2005.10.30 - - Suitable for dietetic purposes kg 40%
2005.20 - Potatoes:
- - In sticks form:
2005.20.11 - - - In airtight containers for retail sale kg 18%
2005.20.19 - - - Other kg 18%
- - Other:
2005.20.91 - - - In airtight containers for retail sale kg 35%
2005.20.99 - - - Other kg 35%
2005.40.00 - Peas (Pisum sativum) kg 35%
- Beans (Vigna spp., Phaseolus spp.):
2005.51.00 - - Beans, shelled kg 35%
2005.59 - - Other:
2005.59.10 - - - In airtight containers for retail sale kg 35%
2005.59.90 - - - Other kg 35%
2005.60.00 - Asparagus kg 30%
2005.70.00 - Olives kg 25%
2005.80.00 - Sweet corn (Zea mays var. saccharata) kg 40%
- Other vegetables and mixtures of vegetables:
2005.91.00 - - Bamboo shoots kg 32%
2005.99 - - Other:
2005.99.10 - - - In airtight containers for retail sale kg 32%
2005.99.90 - - - Other kg 32%
2006.00.00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) kg 35%
2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
2007.10.00 - Homogenised preparations kg 35%
- Other:
2007.91.00 - - Citrus fruit kg 35%
2007.99 - - Other:
2007.99.10 - - - Fruit pastes other than of mangoes, pineapples or strawberries kg 40%
2007.99.20 - - - Jams and fruit jellies kg 40%
2007.99.30 - - - Mango purée kg 40%
2007.99.90 - - - Other kg 40%
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
- Nuts, ground-nuts and other seeds, whether or not mixed together:
2008.11 - - Ground-nuts:
2008.11.10 - - - Roasted kg 30%
2008.11.20 - - - Peanut butter kg 18%
2008.11.90 - - - Other kg 20%
2008.19 - - Other, including mixtures:
2008.19.10 - - - Cashew nuts kg 35%
- - - Other:
2008.19.91 - - - - Roasted kg 18%
2008.19.99 - - - - Other kg 18%
2008.20 - Pineapples:
2008.20.10 - - In airtight containers for retail sale kg 40%
2008.20.90 - - Other kg 40%
2008.30 - Citrus fruit:
2008.30.10 - - Containing added sugar or other sweetening matter or spirit kg 40%
2008.30.90 - - Other kg 40%
2008.40.00 - Pears kg 35%
2008.50.00 - Apricots kg 40%
2008.60 - Cherries:
2008.60.10 - - Containing added sugar or other sweetening matter or spirit kg 40%
2008.60.90 - - Other kg 40%
2008.70 - Peaches, including nectarines:
2008.70.10 - - Containing added sugar or other sweetening matter or spirit kg 35%
2008.70.90 - - Other kg 35%
2008.80.00 - Strawberries kg 35%
- Other, including mixtures other than those of subheading 2008.19:
2008.91.00 - - Palm hearts kg 40%
2008.93 - - Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea):
2008.93.10 - - - Containing added sugar or other sweetening matter or spirit kg 30%
2008.93.90 - - - Other kg 30%
2008.97 - - Mixtures:
2008.97.10 - - - Of stems, roots and other edible parts of plants, not including fruits or nuts whether or not containing added sugar or other sweetening matter or spirit kg 30%
2008.97.20 - - - Other, containing added sugar or other sweetening matter or spirit kg 30%
2008.97.90 - - - Other kg 30%
2008.99 - - Other:
2008.99.10 - - - Lychees kg 40%
2008.99.20 - - - Longans kg 40%
2008.99.30 - - - Of stems, roots and other edible parts of plants, not including fruits or nuts whether or not containing added sugar or other sweetening matter or spirit kg 40%
2008.99.40 - - - Other, containing added sugar or other sweetening matter or spirit kg 30%
2008.99.90 - - - Other kg 30%
2009 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
- Orange juice:
2009.11.00 - - Frozen kg/lít 20%
2009.12.00 - - Not frozen, of a Brix value not exceeding 20 kg/lít 30%
2009.19.00 - - Other kg/lít 30%
- Grapefruit juice; pomelo juice:
2009.21.00 - - Of a Brix value not exceeding 20 kg/lít 35%
2009.29.00 - - Other kg/lít 35%
- Juice of any other single citrus fruit:
2009.31.00 - - Of a Brix value not exceeding 20 kg/lít 35%
2009.39.00 - - Other kg/lít 35%
- Pineapple juice:
2009.41.00 - - Of a Brix value not exceeding 20 kg/lít 35%
2009.49.00 - - Other kg/lít 35%
2009.50.00 - Tomato juice kg/lít 35%
- Grape juice (including grape must):
2009.61.00 - - Of a Brix value not exceeding 30 kg/lít 35%
2009.69.00 - - Other kg/lít 30%
- Apple juice:
2009.71.00 - - Of a Brix value not exceeding 20 kg/lít 30%
2009.79.00 - - Other kg/lít 25%
- Juice of any other single fruit, nut or vegetable:
2009.81 - - Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice:
2009.81.10 - - - Suitable for infants or young children kg/lít 25%
2009.81.90 - - - Other kg/lít 25%
2009.89 - - Other:
2009.89.10 - - - Blackcurrant juice kg/lít 25%
2009.89.20 - - - Coconut water kg/lít 25%
2009.89.30 - - - Coconut water concentrate kg/lít 25%
2009.89.40 - - - Mango juice concentrate kg/lít 25%
- - - Other:
2009.89.91 - - - - Suitable for infants or young children kg/lít 25%
2009.89.99 - - - - Other kg/lít 25%
2009.90 - Mixtures of juices:
2009.90.10 - - Suitable for infants or young children kg/lít 25%
- - Other:
2009.90.91 - - - Ready for immediate consumption kg/lít 25%
2009.90.99 - - - Other kg/lít 25%