BIEU THUE 2013124VM hngM t hng hon vtnhEnglishM tng ngThu NK u iVn bnNgy hiu lcThu NK BVn bnNgy hiu lcThu VATVn bnNgy hiu lcThu TTBVn bnNgy hiu lcThu XKVn bnNgy hiu lcThu MTVn bnNgy hiu lcGhi chChnh sch mt hngQun l giNhmGiy php nhp khuKim tra NN v cht lngCm xut nhp khuHn ngch thu quan;Qun l ha chtHng tiu dng (TT07)Chnh sch khc5GPNKT;GPNK;Kim dch;Phn tch nguy c gy hi;VSATTP;Hng ha nhm 2 KTCL;Cm NKQSD;Cm NK;Cm XK;6012345678910111213141516171819202122232425262728293031323334353637383940417PHN ISECTION I008NG VT SNG; CC SN PHM T NG VTLIVE ANIMALS; ANIMAL PRODUCTS9Ch gii.Notes.101. Trong phn ny, khi cp n mt ging hoc mt loi ng vt, tr khi c yu cu khc, cn phi k n c ging hoc loi ng vt cn non.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.112. Tr khi c yu cu khc, trong ton b Danh mc ny bt c cp no lin quan n cc sn phm "c lm kh" cng bao gm cc sn phm c kh nc, lm bay hi hoc lm kh bng ng lnh.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.12Chng 1Chapter 113ng vt sngLive animals14Ch gii.Notes.151. Chng ny bao gm tt c cc loi ng vt sng tr:1. This Chapter covers all live animals except:16(a)C v ng vt gip xc, ng vt thn mm v ng vt thu sinh khng xng sng khc, thuc nhm 03.01, 03.06, 03.07 hoc 03.08;(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;17(b) Vi sinh vt nui cy v cc sn phm khc thuc nhm 30.02; v(b) Cultures of micro-organisms and other products of heading 30.02; and18(c) ng vt thuc nhm 95.08.(c) Animals of heading 95.08.190101Nga, la, la sng.Live horses, asses, mules and hinnies.201- Nga:- Horses:21201012100- - Loi thun chng nhn gingCON- - Pure-bred breeding animals0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*0022201012900- - Loi khcCON- - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC500231010130- La:- Asses:24201013010- - Loi thun chng nhn gingCON- - Pure-bred breeding animals0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*0025201013090- - Loi khcCON- - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC50026101019000- Loi khcCON- Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC500270102ng vt sng h tru b.Live bovine animals.281- Gia sc:- Cattle:29201022100- - Loi thun chng nhn gingCON- - Pure-bred breeding animals0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*00302010229- - Loi khc:- - Other:31301022910- - - Gia sc c (k c b c)CON- - - Male cattle (including oxen)5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*0032301022990- - - Loi khcCON- - - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00331- Tru:- Buffalo:34201023100- - Loi thun chng nhn gingCON- - Pure-bred breeding animals0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*0035201023900- - Loi khcCON- - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00361010290- Loi khc:-Other:37201029010- - Loi thun chng nhn gingCON- - Pure-bred breeding animals0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*0038201029090- - Loi khcCON- - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00390103Ln sng.Live swine.40101031000- Loi thun chng nhn gingCON-Pure-bred breeding animals0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*00411- Loi khc:-Other:42201039100- - Trng lng di 50 kgCON- - Weighing less than 50 kg5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*0043201039200- - Trng lng t 50 kg tr lnCON- - Weighing 50 kg or more5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00440104Cu, d sng.Live sheep and goats.451010410- Cu:-Sheep:46201041010- - Loi thun chng nhn gingCON- - Pure-bred breeding animals0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*0047201041090- - Loi khcCON- - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00481010420- D:-Goats:49201042010- - Loi thun chng nhn gingCON- - Pure-bred breeding animals0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*0050201042090- - Loi khcCON- - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00510105Gia cm sng, gm cc loi g thuc loi Gallus domesticus, vt, ngan, ngng, g ty v g li.Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.521- Loi trng lng khng qu 185 g:-Weighing not more than 185 g:532010511- - G thuc loi Gallus domesticus:- - Fowls of the species Gallus domesticus:54301051110- - - nhn gingCON- - - Breeding fowls0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*0055301051190- - - Loi khcCON- - - Other10193/2012/TT-BTC01/01/20135162/2011/TT-BTC5*00562010512- - G ty:- - Turkeys:57301051210- - - nhn gingCON- - - Breeding turkeys0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*0058301051290- - - Loi khcCON- - - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00592010513- - Vt, ngan:- - Ducks:60301051310- - - nhn gingCON- - - Breeding ducklings0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*0061301051390- - - Loi khcCON- - - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00622010514- - Ngng:- - Geese:63301051410- - - nhn gingCON- - -Breeding goslings0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*0064301051490- - - Loi khcCON- - - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00652010515- - G li:- - Guinea fowls:66301051510- - - G li nhn gingCON- - - Breeding guinea fowls0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*0067301051590- - - Loi khcCON- - - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00681- Loi khc:- Other:692010594- - G thuc loi Gallus domesticus:- - Fowls of the species Gallus domesticus:70301059410- - - nhn ging, tr g chiCON- - - Breeding fowls, other than fighting cocks0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*0071301059440- - - G chiCON- - - Fighting cocks5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00UDDB Gim: 5% => 0%723- - - Loi khc:- - - Other:73401059491- - - - Trng lng khng qu 2 kgCON- - - - Weighing not more than 2 kg5193/2012/TT-BTC01/01/20135162/2011/TT-BTC5*0074401059499- - - - Loi khcCON- - - - Other5193/2012/TT-BTC01/01/20135162/2011/TT-BTC5*00752010599- - Loi khc:- - Other:76301059910- - - Vt, ngan nhn gingCON- - - Breeding ducks0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*0077301059920- - - Vt, ngan loi khcCON- - - Other ducks5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00UDDB Gim: 5% => 0%78301059930- - - Ngng, g ty v g li nhn gingCON- - - Breeding geese, turkeys and guinea fowls0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*0079301059940- - - Ngng, g ty v g li loi khcCON- - - Other geese, turkeys and guinea fowls5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00UDDB Gim: 5% => 0%800106ng vt sng khc.Other live animals.811- ng vt c v:-Mammals:82201061100- - B ng vt linh trngCON- - Primates5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*0083201061200- - C voi, c nc heo v c heo (ng vt c v thuc b c voi Cetacea); ln bin v c nc (ng vt c v thuc b Sirenia); hi cu, s t bin v hi m (ng vt c v thuc phn b Pinnipedia)CON- - 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)5084201061300- - Lc v h lc (Camelidae)CON- - Camels and other camelids (Camelidae)5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Cm XK;38/2008/Q-BNN85201061400- - ThCON- - Rabbits and hares5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*0086201061900- - Loi khcCON- - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Cm XK;38/2008/Q-BNN87101062000- Loi b st (k c rn v ra)CON- Reptiles (including snakes and turtles)5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Cm XK;38/2008/Q-BNN881- Cc loi chim:- Birds:89201063100- - Chim sn miCON- - Birds of prey5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Cm XK;38/2008/Q-BNN90201063200- - Vt (k c vt ln chu M, vt nh ui di, vt ui di v vt c mo)CON- - Psittaciformes (including parrots, parakeets, macaws and cockatoos)5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*0091201063300- - iu; iu c (Dromaius novaehollandiae)CON- - Ostriches; emus (Dromaius novaehollandiae)5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Cm XK;38/2008/Q-BNN92201063900- - Loi khcCON- - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00931- Cn trng:- Insects:94201064100- - Cc loi ongCON- - Bees5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*0095201064900- - Loi khcCON- - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*0096101069000- Loi khcCON- Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*0097Chng 2Chapter 298Tht v ph phm dng tht n c sau git mMeat and edible meat offal99Ch gii.Note.1001. Chng ny khng bao gm:1. This Chapter does not cover:101(a) Nhng sn phm thuc loi c m t trong cc nhm 02.01 n 02.08 hoc 02.10, nhng khng thch hp lm thc n cho ngi;(a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;102(b) Rut, bong bng hoc d dy ca ng vt (nhm 05.04) hoc tit ng vt (nhm 05.11 hoc 30.02); hoc(b) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or103(c)M ng vt, tr cc sn phm ca nhm 02.09 (Chng 15).(c) Animal fat, other than products of heading 02.09 (Chapter 15).1040201Tht ca ng vt h tru b, ti hoc p lnh.Meat of bovine animals, fresh or chilled.QLRR-2334;QLRR-2334105102011000- Tht c con v na con khng uKG-Carcasses and half-carcasses30193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-2334;QLRR-2334Tht gia sc, gia cm ng lnhX106102012000- Tht pha c xng khcKG-Other cuts with bone in20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-2334;QLRR-2334Tht gia sc, gia cm ng lnhX107102013000- Tht lc khng xngKG-Boneless14193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-2334;QLRR-2334Tht gia sc, gia cm ng lnhX1080202Tht ca ng vt h tru b, ng lnh.Meat of bovine animals, frozen.QLRR-5486;QLRR-5486109102021000- Tht c con v na con khng uKG-Carcasses and half-carcasses20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX110102022000- Tht pha c xng khcKG-Other cuts with bone in20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX111102023000- Tht lc khng xngKG-Boneless14193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX1120203Tht ln, ti, p lnh hoc ng lnh.Meat of swine, fresh, chilled or frozen.QLRR-5486;QLRR-54861131- Ti hoc p lnh:-Fresh or chilled:114202031100- - Tht c con v na con khng uKG- -Carcasses and half-carcasses25193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX115202031200- - Tht mng, tht vai v cc mnh ca chng, c xngKG- - Hams, shoulders and cuts thereof, with bone in250116202031900- - Loi khcKG- - Other25193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX1171- ng lnh:-Frozen:118202032100- - Tht c con v na con khng uKG- - Carcasses and half-carcasses15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX119202032200- - Tht mng, tht vai v cc mnh ca chng, c xngKG- - Hams, shoulders and cuts thereof, with bone in15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX120202032900- - Loi khcKG- - Other15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX1210204Tht cu hoc d, ti, p lnh hoc ng lnh.Meat of sheep or goats, fresh, chilled or frozen.QLRR-5486;QLRR-5486122102041000- Tht cu non c con v na con khng u, ti hoc p lnhKG-Carcasses and half-carcasses of lamb, fresh or chilled701231- Tht cu khc, ti hoc p lnh:-Other meat of sheep, fresh or chilled:124202042100- - Tht c con v na con khng uKG- - Carcasses and half-carcasses7193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486X125202042200- - Tht pha c xng khcKG- - Other cuts with bone in7193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486X126202042300- - Tht lc khng xngKG- - Boneless7193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486X127102043000- Tht cu non, c con v na con khng u, ng lnhKG-Carcasses and half-carcasses of lamb, frozen7193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486X1281- Tht cu khc, ng lnh:-Other meat of sheep, frozen:129202044100- - Tht c con v na con khng uKG- - Carcasses and half-carcasses7193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486X130202044200- - Tht pha c xng khcKG- -Other cuts with bone in7193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486X131202044300- - Tht lc khng xngKG- - Boneless7193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486X132102045000- Tht dKG-Meat of goats7193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486X13302050000Tht nga, la, la, ti, p lnh hoc ng lnh.KGMeat of horses, asses, mules or hinnies, fresh, chilled or frozen.10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X1340206Ph phm n c sau git m ca ln, ng vt h tru b, cu, d, nga, la, la, ti, p lnh hoc ng lnh.Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.135102061000- Ca ng vt h tru b, ti hoc p lnhKG-Of bovine animals, fresh or chilled801361- Ca ng vt h tru b, ng lnh:-Of bovine animals, frozen:137202062100- - LiKG- - Tongues80138202062200- - GanKG- - Livers8193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X139202062900- - Loi khcKG- - Other8193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X140102063000- Ca ln, ti hoc p lnhKG-Of swine, fresh or chilled8193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X1411- Ca ln, ng lnh:-Of swine, frozen:142202064100- - GanKG- - Livers8193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X143202064900- - Loi khcKG- - Other8193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X144102068000- Loi khc, ti hoc p lnhKG-Other, fresh or chilled10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X145102069000- Loi khc, ng lnhKG-Other, frozen10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X1460207Tht v ph phm n c sau git m, ca gia cm thuc nhm 01.05, ti, p lnh hoc ng lnh.Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.QLRR-5486;QLRR-54861471- Ca g thuc loi Gallus Domesticus:-Of fowls of the species Gallus domesticus:148202071100- - Cha cht mnh, ti hoc p lnhKG- - Not cut in pieces, fresh or chilled40193/2012/TT-BTC01/01/20135162/2011/TT-BTC5*00QLRR-5486;UDDB Gim: 10% => 5%QLRR-5486Tht gia sc, gia cm ng lnhX149202071200- - Cha cht mnh, ng lnhKG- - Not cut in pieces, frozen40193/2012/TT-BTC01/01/20135162/2011/TT-BTC5*00QLRR-5486;UDDB Gim: 10% => 5%QLRR-5486Tht gia sc, gia cm ng lnhX150202071300- - cht mnh v ph phm sau git m, ti hoc p lnhKG- - Cuts and offal, fresh or chilled405UDDB Gim: 10% => 5%1512020714- - cht mnh v ph phm sau git m, ng lnh:- - Cuts and offal, frozen:QLRR-5486;QLRR-5486152302071410- - - CnhKG- - - Wings20193/2012/TT-BTC01/01/20135162/2011/TT-BTC5*00QLRR-5486;UDDB Gim: 10% => 5%QLRR-5486Tht gia sc, gia cm ng lnhX153302071420- - - iKG- - - Thighs20193/2012/TT-BTC01/01/20135162/2011/TT-BTC5*00QLRR-5486;UDDB Gim: 10% => 5%QLRR-5486Tht gia sc, gia cm ng lnhX154302071430- - - GanKG- - - Livers20193/2012/TT-BTC01/01/20135162/2011/TT-BTC5*00QLRR-5486;UDDB Gim: 10% => 5%QLRR-5486Tht gia sc, gia cm ng lnhX1553- - - Loi khc:- - - Other:156402071491- - - - Tht c lc hoc tch khi xng bng phng php c hcKG- - - - Mechanically deboned or separated meat20193/2012/TT-BTC01/01/20135162/2011/TT-BTC5*00QLRR-5486;UDDB Gim: 10% => 5%QLRR-5486Tht gia sc, gia cm ng lnhX157402071499- - - - Loi khcKG- - - - Other20193/2012/TT-BTC01/01/20135162/2011/TT-BTC5*00QLRR-5486;UDDB Gim: 10% => 5%QLRR-5486Tht gia sc, gia cm ng lnhX1581- Ca g ty:-Of turkeys:159202072400- - Cha cht mnh, ti hoc p lnhKG- - Not cut in pieces, fresh or chilled40193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX160202072500- - Cha cht mnh, ng lnhKG- - Not cut in pieces, frozen40193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX161202072600- - cht mnh v ph phm sau git m, ti hoc p lnhKG- - Cuts and offal, fresh or chilled40193/2012/TT-BTC01/01/20135162/2011/TT-BTC5*00QLRR-5486;UDDB Gim: 10% => 5%QLRR-5486Tht gia sc, gia cm ng lnhX1622020727- - cht mnh v ph phm sau git m, ng lnh:- - Cuts and offal, frozen:QLRR-5486;QLRR-5486163302072710- - - GanKG- - - Livers20193/2012/TT-BTC01/01/20135162/2011/TT-BTC5*00QLRR-5486;UDDB Gim: 10% => 5%QLRR-5486Tht gia sc, gia cm ng lnhX1643- - - Loi khc:- - - Other:165402072791- - - - Tht c lc hoc tch khi xng bng phng php c hcKG- - - - Mechanically deboned or separated meat20193/2012/TT-BTC01/01/20135162/2011/TT-BTC5*00QLRR-5486;UDDB Gim: 10% => 5%QLRR-5486Tht gia sc, gia cm ng lnhX166402072799- - - - Loi khcKG- - - - Other20193/2012/TT-BTC01/01/20135162/2011/TT-BTC5*00QLRR-5486;UDDB Gim: 10% => 5%QLRR-5486Tht gia sc, gia cm ng lnhX1671- Ca vt, ngan:-Of ducks:168202074100- - Cha cht mnh, ti hoc p lnhKG- - Not cut in pieces, fresh or chilled40193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX169202074200- - Cha cht mnh, ng lnhKG- - Not cut in pieces, frozen40193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX170202074300- - Gan bo, ti hoc p lnhKG- - Fatty livers, fresh or chilled15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX171202074400- - Loi khc, ti hoc p lnhKG- - Other, fresh or chilled15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX172202074500- - Loi khc, ng lnhKG- - Other, frozen15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX1731- Ca ngng:- Of geese:174202075100- - Cha cht mnh, ti hoc p lnhKG- - Not cut in pieces, fresh or chilled40193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX175202075200- - Cha cht mnh, ng lnhKG- - Not cut in pieces, frozen40193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX176202075300- - Gan bo, ti hoc p lnhKG- - Fatty livers, fresh or chilled15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX177202075400- - Loi khc, ti hoc p lnhKG- - Other, fresh or chilled15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX178202075500- - Loi khc, ng lnhKG- - Other, frozen15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX179102076000- Ca g liKG- Of guinea fowls40193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;QLRR-5486Tht gia sc, gia cm ng lnhX1800208Tht khc v ph phm dng tht n c sau git m ca ng vt khc, ti, p lnh hoc ng lnh.Other meat and edible meat offal, fresh, chilled or frozen.181102081000- Ca thKG-Of rabbits or hares10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X182102083000- Ca b ng vt linh trngKG- Of primates10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X1831020840- Ca c voi, c nc heo v c heo (ng vt c v thuc b c voi Cetacea); ca ln bin v c nc (ng vt c v thuc b Sirenia); ca hi cu, s t bin v hi m (ng vt c v thuc phn b Pinnipedia):- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia):184202084010- - Ca c voi, c nc heo v c heo (ng vt c v thuc b c voi Cetacea); Ca ln bin v c nc (ng vt c v thuc b Sirenia)KG- - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X185202084090- - Loi khcKG- - Other50186102085000- Ca loi b st (k c rn v ra)KG-Of reptiles (including snakes and turtles)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X187102086000- Ca lc v h lc (Camelidae)KG- Of camels and other camelids (Camelidae)5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X1881020890- Loi khc:-Other:189202089010- - i chKG- - Frogs' legs10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X190202089090- - Loi khcKG- - Other5193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X1910209M ln, khng dnh nc v m gia cm, cha nu chy hoc chit sut cch khc, ti, p lnh, ng lnh, mui, ngm nc mui, lm kh hoc hun khi.Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.192102091000- Ca lnKG- Of pigs10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00193102099000- Loi khcKG- Other10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*001940210Tht v ph phm dng tht n c sau git m, mui, ngm nc mui, lm kh hoc hun khi; bt mn v bt th n c lm t tht hoc ph phm dng tht sau git m.Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.1951- Tht ln:- Meat of swine:196202101100- - Tht mng, tht vai v cc mnh ca chng, c xngKG- - Hams, shoulders and cuts thereof, with bone in10193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: Loi hun khi; Bt mn hoc bt th n c t tht hoc t ph phm dng tht sau git m thuc nhm 0210 VAT: 10X197202101200- - Tht di v cc mnh ca chngKG- - Bellies (streaky) and cuts thereof1001982021019- - Loi khc:- -Other:199302101930- - - Tht ln mui xng khi hoc tht mng khng xngKG- - - Bacon or boneless hams10193/2012/TT-BTC01/01/20130162/2011/TT-BTC1000Ring: Loi hun khi; Bt mn hoc bt th n c t tht hoc t ph phm dng tht sau git m thuc nhm 0210 VAT: 10X200302101990- - - Loi khcKG- - - Other10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: Loi hun khi thuc m s 0209.00.00.00 VAT: 10X201102102000- Tht ng vt h tru bKG-Meat of bovine animals1502021- Loi khc, k c bt mn v bt th n c lm t tht hoc ph phm dng tht sau git m:-Other, including edible flours and meals of meat or meat offal:203202109100- - Ca b ng vt linh trngKG- - Of primates20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: Loi hun khi thuc m s 0209.00.00.00 VAT: 10X2042021092- - Ca c voi, c nc heo v c heo (ng vt c v thuc b Cetacea); ca ln bin v c nc (ng vt c v thuc b Sirenia); ca hi cu, s t bin v hi m (ng vt c v thuc phn b Pinnipedia):- - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia):205302109210- - - Ca c voi, c nc heo v c heo (ng vt c v thuc b Cetacea); Ca ln bin v c nc (ng vt c v thuc b Sirenia)KG- - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: Loi hun khi thuc m s 0209.00.00.00 VAT: 10X206302109290- - - Loi khcKG- - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: Loi hun khi thuc m s 0209.00.00.00 VAT: 10X207202109300- - Ca loi b st (k c rn v ra)KG- - Of reptiles (including snakes and turtles)2002082021099- - Loi khc:- - Other:209302109910- - - Tht g thi ming c lm kh ng lnhKG- - - Freeze dried chicken dice20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: Loi hun khi thuc m s 0209.00.00.00 VAT: 10X210302109920- - - Da ln khKG- - - Dried pork skin20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: Loi hun khi thuc m s 0209.00.00.00 VAT: 10X211302109990- - - Loi khcKG- - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: Loi hun khi thuc m s 0209.00.00.00 VAT: 10X212Chng 3Chapter 3213C v ng vt gip xc, ng vt thn mm v ng vt thu sinh khng xng sng khcFish and crustaceans, molluscs and other aquatic invertebrates214Ch giiNotes.2151. Chng ny khng bao gm:1. This Chapter does not cover:216(a) ng vt c v thuc nhm 01.06;(a) Mammals of heading 01.06;217(b) Tht ca ng vt c v thuc nhm 01.06 (nhm 02.08 hoc 02.10);(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);218(c) C (k c gan, s v bc trng c) hoc ng vt gip xc, ng vt thn mm hay ng vt thu sinh khng xng sng khc, cht v khng thch hp dng lm thc n cho ngi hoc v l do chng loi hoc v trng thi ca chng (Chng 5); cc loi bt mn, bt th hoc bt vin lm t c hoc ng vt gip xc, ng vt thn mm hoc ng vt thu sinh khng xng sng khc, khng thch hp dng lm thc n cho ngi (nhm 23.01); hoc(c) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or219(d) Trng c tm mui hoc cc sn phm thay th trng c tm mui t trng c (nhm 16.04).(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).2202. Trong Chng ny khi nim "bt vin" c ngha l cc sn phm c lin kt hoc bng cch nn trc tip hoc bng cch cho thm mt lng nh cht kt dnh.2. In this Chapter the term pellets means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.2210301C sng.Live fish.2221- C cnh:- Ornamental fish:2232030111- - C nc ngt:- - Freshwater:224303011110- - - C btKG- - - Fry15193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: Loi hun khi; Bt mn hoc bt th n c t tht hoc t ph phm dng tht sau git m thuc nhm 0210 VAT: 10GPNKT;GPNKTX2253- - - Loi khc:- - - Other:226403011191- - - - C chp Koi (Cyprinus carpio)KG- - - - Koi carp (Cyprinus carpio)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: Loi hun khi; Bt mn hoc bt th n c t tht hoc t ph phm dng tht sau git m thuc nhm 0210 VAT: 10GPNKT;GPNKTX227403011192- - - - C vng (Carassius auratus)KG- - - - Goldfish (Carassius auratus)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX228403011193- - - - C chi Thi Lan (Beta splendens)KG- - - - Siamese fighting fish (Beta splendens)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: Loi hun khi; Bt mn hoc bt th n c t tht hoc t ph phm dng tht sau git m thuc nhm 0210 VAT: 10GPNKT;GPNKTX229403011194- - - - C tai tng da beo (Astronotus ocellatus)KG- - - - Oscars (Astonotus ocellatus)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX230403011195- - - - C rng (Scleropages formosus)KG- - - - Arowanas (Scleropages formosus)200231403011199- - - - Loi khcKG- - - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX2322030119- - Loi khc:- - Other:233303011910- - - C btKG- - - Fry15193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: Loi hun khi; Bt mn hoc bt th n c t tht hoc t ph phm dng tht sau git m thuc nhm 0210 VAT: 10GPNKT;GPNKTX234303011990- - - Loi khcKG- - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX2351- C sng khc:-Other live fish:236203019100- - C hi vn (c hi nc ngt) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache v Oncorhynchus chrysogaster)KG- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: Loi hun khi; Bt mn hoc bt th n c t tht hoc t ph phm dng tht sau git m thuc nhm 0210 VAT: 10GPNKT;GPNKTX237203019200- - C chnh (Anguilla spp.)KG- - Eels (Anguilla spp.)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: Loi hun khi; Bt mn hoc bt th n c t tht hoc t ph phm dng tht sau git m thuc nhm 0210 VAT: 10GPNKT;GPNKTX2382030193- - C chp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus):- - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus):239303019310- - - nhn ging, tr c btKG- - - Breeding, other than fry0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*00GPNKT;GPNKTX240303019390- - - Loi khcKG- - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX241203019400- - C ng vy xanh i Ty Dng v Thi Bnh Dng (Thunnus thynnus, Thunnus orientalis)KG- - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX242203019500- - C ng vy xanh phng nam (Thunnus maccoyii)KG- - Southern bluefin tunas (Thunnus maccoyii)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX2432030199- - Loi khc:- - Other:2443- - - C bt mng bin hoc c bt lapu lapu:- - - Milkfish or lapu lapu fry:245403019911- - - - nhn gingKG- - - - Breeding0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*00GPNKT;GPNKTX246403019919- - - - Loi khcKG- - - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX2473- - - C bt loi khc:- - - Other fish fry:248403019921- - - - nhn gingKG- - - - Breeding0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*00GPNKT;GPNKTX249403019929- - - - Loi khcKG- - - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX2503- - - C bin khc:- - - Other marine fish:251403019931- - - - C mng bin nhn gingKG- - - - Milkfish, breeding0193/2012/TT-BTC01/01/20130162/2011/TT-BTC0*00GPNKT;GPNKTX252403019939- - - - Loi khcKG- - - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX253303019940- - - C nc ngt khcKG- - - Other, freshwater fish20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX2540302C, ti hoc p lnh, tr phi-l c (fillets) v cc loi tht c khc thuc nhm 03.04.Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.2551- C hi, tr gan, s v bc trng c:-Salmonidae, excluding livers and roes:256203021100- - C hi vn (c hi nc ngt) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache v Oncorhynchus chrysogaster)KG- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)120257203021300- - C hi Thi Bnh Dng (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou v Oncorhynchus rhodurus)KG- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)100258203021400- - C hi i Ty Dng (Salmo salar) v c hi sng a-nup (Hucho Hucho)KG- - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)100259203021900- - Loi khcKG- -Other2002601- C dt (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae v Citharidae), tr gan, s v bc trng c:-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:261203022100- - C bn li nga (Halibut) (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)KG- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)200262203022200- - C bn sao (Pleuronectes platessa)KG- -Plaice (Pleuronectes platessa)200263203022300- - C bn sole (Solea spp.)KG- - Sole (Solea spp.)200264203022400- - C bn Turbot (Psetta maxima)KG- -Turbots (Psetta maxima)150265203022900- - Loi khcKG- - Other15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX2661- C ng (thuc ging Thunus), c ng vn hoc c ng bng c sc (Euthynnus (Katsuwonus) pelamis), tr gan, s v bc trng c:-Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:267203023100- - C ng trng hoc vy di (Thunnus alalunga)KG- - Albacore or longfinned tunas (Thunnus alalunga)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX268203023200- - C ng vy vng (Thunnus albacares)KG- - Yellowfin tunas (Thunnus albacares)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX269203023300- - C ng vn hoc c ng bng c scKG- - Skipjack or stripe-bellied bonito20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX270203023400- - C ng mt to (Thunnus obesus)KG- - Bigeye tunas (Thunnus obesus)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;Cm XK;QLRR-5486C ti, C ng lnhGPNKT38/2008/Q-BNNX271203023500- - C ng vy xanh i Ty Dng v Thi Bnh Dng (Thunnus thynnus, Thunnus orientalis)KG- - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX272203023600- - C ng vy xanh phng Nam (Thunnus maccoyii)KG- - Southern bluefin tunas (Thunnus maccoyii)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX273203023900- - Loi khcKG- - Other15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX2741- C trch (Clupea harengus, Clupea pallasii), c cm (c trng) (Engraulis spp.), c Sc-in (Sardina pilchardus, Sardinops spp.), c Sc-in nhit i (Sardinella spp.), c trch k hoc c trch cm (Sprattus sprattus), c thu (Scomber scombrus, Scomber australasicus, Scomber japonicus), c sng v c ng (Trachurus spp.), c gi (Rachycentron canadum) v c kim (Xiphias gladius), tr gan, s v bc trng c:- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes:275203024100- - C trch (Clupea harengus, Clupea pallasii)KG- - Herrings (Clupea harengus, Clupea pallasii)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX276203024200- - C cm (c trng) (Engraulis spp.)KG- - Anchovies (Engraulis spp.)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;Cm XK;QLRR-5486C ti, C ng lnhGPNKT38/2008/Q-BNNX277203024300- - C Sc-in (Sardina pilchardus, Sardinops spp.), c Sc- in nhit i (Sardinella spp.), c trch k hoc c trch cm (Sprattus sprattus)KG- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX278203024400- - C thu (Scomber scombrus, Scomber australasicus, Scomber japonicus)KG- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX279203024500- - C sng v c ng (Trachurus spp.)KG- - Jack and horse mackerel (Trachurus spp.)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX280203024600- - C gi (Rachycentron canadum)KG- - Cobia (Rachycentron canadum)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;Cm XK;QLRR-5486C ti, C ng lnhGPNKT38/2008/Q-BNNX281203024700- - C kim (Xiphias gladius)KG- - Swordfish (Xiphias gladius)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;Cm XK;QLRR-5486C ti, C ng lnhGPNKT38/2008/Q-BNNX2821- H c Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae v Muraenolepididae, tr gan, s v bc trng c:- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes:283203025100- - C tuyt (Gadus morhua, Gadus ogac, Gadus macrocephalus)KG- -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX284203025200- - C tuyt chm en (Melanogrammus aeglefinus)KG- - Haddock (Melanogrammus aeglefinus)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX285203025300- - C tuyt en (Pollachius virens)KG- - Coalfish (Pollachius virens)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX286203025400- - C tuyt Meluc (Merluccius spp., Urophycis spp.)KG- - Hake (Merluccius spp., Urophycis spp.)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX287203025500- - C Minh Thi (Pollack Alaska) (Theragra chalcogramma)KG- - Alaska Pollack (Theragra chalcogramma)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;Cm XK;QLRR-5486C ti, C ng lnhGPNKT38/2008/Q-BNNX288203025600- - C tuyt xanh (Micromesistius poutassou, Micromesistius australis)KG- - Blue whitings (Micromesistius poutassou, Micromesistius australis)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX289203025900- - Loi khcKG- - Other12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX2901- C r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lates niloticus) v c u rn (Channa spp.), tr gan, s v bc trng c:- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes:291203027100- - C r phi (Oreochromis spp.)KG- - Tilapias (Oreochromis spp.)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX2922030272- - C da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.):- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.):QLRR-5486;QLRR-5486293303027210- - - C basa (Pangasius pangasius)KG- - - Yellowtail catfish (Pangasius pangasius)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;Cm XK;QLRR-5486C ti, C ng lnhGPNKT38/2008/Q-BNNX294303027290- - - Loi khcKG- - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX2952030273- - C chp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus):- - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus):QLRR-5486;QLRR-5486296303027310- - - C Mrigal (Cirrhinus cirrhosus)KG- - - Mrigal (Cirrhinus cirrhosus)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;Cm XK;QLRR-5486C ti, C ng lnhGPNKT38/2008/Q-BNNX297303027390- - - Loi khcKG- - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX298203027400- - C chnh (Anguilla spp.)KG- - Eels (Anguilla spp.)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;Cm XK;QLRR-5486C ti, C ng lnhGPNKT38/2008/Q-BNNX299203027900- - Loi khcKG- - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX3001- Loi c khc, tr gan, s v bc trng c:- Other fish, excluding livers and roes:301203028100- - C nhm gc v c mp khcKG- - Dogfish and other sharks150302203028200- - C ui (Rajidae)KG- - Rays and skates (Rajidae)120303203028300- - C rng ca (Dissostichus spp.)KG- - Toothfish (Dissostichus spp.)120304203028400- - C si (Dicentrarchus spp.)KG- - Seabass (Dicentrarchus spp.)120305203028500- - C trp bin (Sparidae)KG- - Seabream (Sparidae)1203062- - Loi khc:- - Other:3073- - - C bin:- - - Marine fish:308403028912- - - - C bin nh Chu M vy di (Pentaprion longimanus)KG- - - - Longfin mojarra (Pentaprion longimanus)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;Cm XK;QLRR-5486C ti, C ng lnhGPNKT38/2008/Q-BNNX309403028913- - - - C bin n tht u ging thn ln, mi t (Trachinocephalus myops)KG- - - - Bluntnose lizardfish (Trachinocephalus myops)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;Cm XK;QLRR-5486C ti, C ng lnhGPNKT38/2008/Q-BNNX310403028914- - - - C h savalai (Lepturacanthus savala), c Belanger (Johnius belangerii), c Reeve (Chrysochir aureus) v c mt to (Pennahia anea)KG- - - - Savalai hairtails (Lepturacanthus savala), Belangers croakers (Johnius belangerii), Reeves croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;Cm XK;QLRR-5486C ti, C ng lnhGPNKT38/2008/Q-BNNX311403028915- - - - C thu n (Rastrelliger kanagurta) v c thu o (Rastrelliger faughni)KG- - - - Indian mackerel (Rastrelliger kanagurta) and island mackerel (Rastrelliger faughni)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX312403028916- - - - C sng, c ui in (Megalaspis cordyla), c ao chm (Drepane punctata) v c nhng ln (Sphyraena barracuda)KG- - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX313403028917- - - - C chim trng (Pampus argenteus) v c chim en (Parastromatus niger)KG- - - - Silver pomfrets (Pampus argenteus) and black pomfrets (Parastromatus niger)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;Cm XK;QLRR-5486C ti, C ng lnhGPNKT38/2008/Q-BNNX314403028918- - - - C hng bc (Lutjanus argentimaculatus)KG- - - - Mangrove red snappers (Lutjanus argentimaculatus)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;Cm XK;QLRR-5486C ti, C ng lnhGPNKT38/2008/Q-BNNX315403028919- - - - Loi khcKG- - - - Other12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX3163- - - Loi khc:- - - Other:317403028922- - - - C rohu (Labeo rohita), c catla (Catla catla) v c dm (Puntius chola)KG- - - - Rohu (Labeo rohita), catla (Catla catla)and swamp barb (Puntius chola)200318403028924- - - - C nc ngt da rn h Anabantidae (Trichogaster pectoralis)KG- - - - Snakeskin gourami (Trichogaster pectoralis)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX319403028926- - - - C nh n (Polynemus indicus) v c so (pomadasys argenteus)KG- - - - Indian threadfins (Polynemus indicus) and silver grunts (pomadasys argenteus)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX320403028927- - - - C trch dy mnh Hisla (Tenualosa ilisha)KG- - - - Hilsa shad (Tenualosa ilisha)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX321403028928- - - - C leo (Wallago attu) v c da trn sng loi ln (Sperata seenghala)KG- - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;Cm XK;QLRR-5486C ti, C ng lnhGPNKT38/2008/Q-BNNX322403028929- - - - Loi khcKG- - - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX323103029000- Gan, s v bc trng cKG- Livers and roes2003240303C, ng lnh, tr phi-l c (fillets) v cc loi tht khc thuc nhm 03.04.Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.3251- C hi, tr gan, s v bc trng c:- Salmonidae, excluding livers and roes:326203031100- - C hi (Oncorhynchus nerka)KG- -Sockeye salmon (red salmon) (Oncorhynchus nerka)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX327203031200- - C hi Thi Bnh Dng khc (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou v Oncorhynchus rhodurus)KG- - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX328203031300- - C hi i Ty Dng (Salmo salar) v c hi sng a-nup (Hucho Hucho)KG- - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX329203031400- - C hi vn (c hi nc ngt) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache v Oncorhynchus chrysogaster)KG- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX330203031900- - Loi khcKG- - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX3311- C r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lates niloticus) v c u rn (Channa spp.), tr gan, s v bc trng c- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes332203032300- - C r phi (Oreochromis spp.)KG- - Tilapias (Oreochromis spp.)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX333203032400- - C da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)KG- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)200334203032500- - C chp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)KG- - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX335203032600- - C chnh (Angullla spp.)KG- - Eels (Anguilla spp.)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX336203032900- - Loi khcKG- - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX3371- C dt (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae v Citharidae), tr gan, s v bc trng c:-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:338203033100- - C bn li nga (Halibut) (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)KG- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)120339203033200- - C bn sao (Pleuronectes platessa)KG- -Plaice (Pleuronectes platessa)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX340203033300- - C bn sole (Solea spp.)KG- - Sole (Solea spp.)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX341203033400- - C bn Turbot (Psetta maxima)KG- -Turbots (Psetta maxima)150342203033900- - Loi khcKG- - Other15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX3431- C ng (thuc ging Thunus), c ng vn hoc c ng bng c sc (Euthynnus (Katsuwonus) pelamis), tr gan, s v bc trng c:-Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:344203034100- - C ng trng hoc vy di (Thunnus alalunga)KG- - Albacore or longfinned tunas (Thunnus alalunga)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX345203034200- - C ng vy vng (Thunnus albacares)KG- - Yellowfin tunas (Thunnus albacares)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX346203034300- - C ng vn hoc c ng bng c scKG- - Skipjack or stripe-bellied bonito15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX347203034400- - C ng mt to (Thunnus obesus)KG- - Bigeye tunas (Thunnus obesus)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX348203034500- - C ng vy xanh i Ty Dng v Thi Bnh Dng (Thunnus thynnus, Thunnus orientalis)KG- - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)14193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX349203034600- - C ng vy xanh phng Nam (Thunnus maccoyii)KG- -Southern bluefin tunas (Thunnus maccoyii)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX350203034900- - Loi khcKG- -Other15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX3511- C trch (Clupea harengus, Clupea pallasii), c sc-in (Sardina pilchardus, Sardinops spp.), c sc-in nhit i (Sardinella spp.), c trch k hoc c trch cm (Sprattus sprattus), c thu (Scomber scombrus, Scomber australasicus, Scomber japonicus), c sng v c ng (Trachurus spp.), c gi (Rachycentron canadum) v c kim (Xiphias gladius), tr gan, s v bc trng c:- Herrings (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes:352203035100- - C trch (Clupea harengus, Clupea pallasii)KG- - Herrings (Clupea harengus, Clupea pallasii)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX353203035300- - C sc-in (Sardina pilchardus, Sardinops spp.), c sc-in nhit i (Sardinella spp.), c trch k hoc c trch cm (Sprattus sprattus)KG- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX354203035400- - C thu (Scomber scombrus, Scomber australasicus, Scomber japonicus)KG- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX355203035500- - C sng v c ng (Trachurus spp.)KG- - Jack and horse mackerel (Trachurus spp.)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX356203035600- - C gi (Rachycentron canadum)KG- - Cobia (Rachycentron canadum)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX357203035700- - C kim (Xiphias gladius)KG- - Swordfish (Xiphias gladius)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX3581- H c Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, tr gan, s v bc trng c:- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes:359203036300- - C tuyt (Gadus morhua, Gadus ogac, Gadus macrocephalus)KG- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)14193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX360203036400- - C tuyt chm en (Melanogrammus aeglefinus)KG- - Haddock (Melanogrammus aeglefinus)14193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX361203036500- - C tuyt en (Pollachius virens)KG- - Coalfish (Pollachius virens)14193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX362203036600- - C tuyt Meluc (Merluccius spp., Urophycis spp.)KG- - Hake (Merluccius spp., Urophycis spp.)12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX363203036700- - C Minh Thi (Pollack Alaska) (Theragra chalcogramma)KG- - Alaska Pollack (Theragra chalcogramma)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX364203036800- - C tuyt xanh (Micromesistius poutassou, Micromesistius australis)KG- - Blue whitings (Micromesistius poutassou, Micromesistius australis)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX365203036900- - Loi khcKG- - Other10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX3661- Loi c khc, tr gan, s v bc trng c:-Other fish, excluding livers and roes:367203038100- - C nhm gc v c mp khcKG- - Dogfish and other sharks15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX368203038200- - C ui (Rajidae)KG- - Rays and skates (Rajidae)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX369203038300- - C rng ca (Dissostichus spp.)KG- - Toothfish (Dissostichus spp.)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX370203038400- - C si (Dicentrarchus spp.)KG- - Seabass (Dicentrarchus spp.)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX3712030389- - Loi khc:- - Other:QLRR-5486;QLRR-54863723- - - C bin:- - - Marine fish:373403038912- - - - C vy di (Pentaprion longimanus)KG- - - - Longfin mojarra (Pentaprion longimanus)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX374403038913- - - - C bin n tht, u ging thn ln, mi t (Trachinocephalus myops)KG- - - - Bluntnose lizardfish (Trachinocephalus myops)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX375403038914- - - - C h savalai (Lepturacanthus savala), c Belanger (Johnius belangerii), c Reeve (Chrysochir aureus) v c mt to (Pennahia anea)KG- - - - Savalai hairtails (Lepturacanthus savala), Belangers croakers (Johnius belangerii), Reeves croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX376403038915- - - - C thu n (Rastrelliger kanagurta) v c thu o (Rastrelliger faughni)KG- - - - Indian mackerel (Rastrelliger kanagurta) and island mackerel (Rastrelliger faughni)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX377403038916- - - - C sng, c ui in (Megalaspis cordyla), c ao chm (Drepane punctata) v c nhng ln (Sphyraena barracuda)KG- - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda)100378403038917- - - - C chim trng (Pampus argenteus) v c chim en (Parastromatus niger)KG- - - - Silver pomfrets (Pampus argenteus) and black pomfrets (Parastromatus niger)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX379403038918- - - - C hng bc (Lutjanus argentimaculatus)KG- - - - Mangrove red snappers (Lutjanus argentimaculatus)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX380403038919- - - - Loi khcKG- - - - Other10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX3813- - - Loi khc:- - - Other:382403038922- - - - C rohu (Labeo rohita), c catla (Catla catla) v c dm (Puntius chola)KG- - - - Rohu (Labeo rohita), catla (Catla catla) and swamp barb (Puntius chola)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX383403038924- - - - C nc ngt da rn h Anabantidae (Trichogaster pectoralis)KG- - - - Snakeskin gourami (Trichogaster pectoralis)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX384403038926- - - - C nh n (Polynemus indicus) v c so (pomadasys argenteus)KG- - - - Indian threadfins (Polynemus indicus) and silver grunts (pomadasys argenteus)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX385403038927- - - - C trch dy mnh Hisla (Tenualosa ilisha)KG- - - - Hilsa shad (Tenualosa ilisha)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX386403038928- - - - C leo (Wallago attu) v c da trn sng loi ln (Sperata seenghala)KG- - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX387403038929- - - - Loi khcKG- - - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX3881030390- Gan, s v bc trng c:- Livers and roes:QLRR-5486;QLRR-5486389203039010- - GanKG- - Livers12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX390203039020- - S v bc trng cKG- - Roes12193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00QLRR-5486;GPNKT;QLRR-5486C ti, C ng lnhGPNKTX3910304Phi-l c v cc loi tht c khc ( hoc cha xay, nghin, bm), ti, p lnh hoc ng lnh.Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.3925- Phi-l c ti hoc p lnh ca c r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lates niloticus) v c u rn (Channa spp.):- Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):393203043100- - C r phi (Oreochromis spp.)KG- - Tilapias (Oreochromis spp.)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX394203043200- - C da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)KG- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX395203043300- - C r sng Nile (Lates niloticus)KG- - Nile Perch (Lates niloticus)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX396203043900- - Loi khcKG- - Other15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX3975- Phi-l c ti hoc p lnh ca cc loi c khc:- Fresh or chilled fillets of other fish:398203044100- - C hi Thi Bnh Dng (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou v Oncorhynchus rhodurus), C hi i Ty Dng (Salmo salar) v c hi sng a-nup (Hucho hucho)KG- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX399203044200- - C hi vn (c hi nc ngt) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache v Oncorhynchus chrysogaster)KG- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX400203044300- - C dt (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae v Citharidae)KG- - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX401203044400- - H c Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae v MuraenolepididaeKG- - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX402203044500- - C kim (Xiphias gladius)KG- - Swordfish (Xiphias gladius)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX403203044600- - C rng ca (Dissostichus spp.)KG- - Toothfish (Dissostichus spp.)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX404203044900- - Loi khcKG- - Other1504051- Loi khc, ti hoc p lnh:- Other, fresh or chilled:406203045100- - C r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lates niloticus) v c u rn (Channa spp.)KG- - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX407203045200- - C hiKG- - Salmonidae15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX408203045300- - H c Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae v MuraenolepididaeKG- - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX409203045400- - C kim (Xiphias gladius)KG- - Swordfish (Xiphias gladius)150410203045500- - C rng ca (Dissostichus spp.)KG- - Toothfish (Dissostichus spp.)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX411203045900- - Loi khcKG- - Other1504125- Phi-l ng lnh ca c r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lates niloticus) v c u rn (Channa spp.):- Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):413203046100- - C r phi (Oreochromis spp.)KG- - Tilapias (Oreochromis spp.)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX414203046200- - C da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)KG- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX415203046300- - C r sng Nile (Lates niloticus)KG- - Nile Perch (Lates niloticus)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX416203046900- - Loi khcKG- - Other1504175- Phi-l ng lnh ca h c Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae v Muraenolepididae:- Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:418203047100- - C tuyt (Gadus morhua, Gadus ogac, Gadus macrocephalus)KG- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX419203047200- - C tuyt chm en (Melanogrammus aeglefinus)KG- - Haddock (Melanogrammus aeglefinus)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX420203047300- - C tuyt en (Pollachius virens)KG- - Coalfish (Pollachius virens)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX421203047400- - C tuyt Meluc (Merluccius spp., Urophycis spp.)KG- - Hake (Merluccius spp., Urophycis spp.)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX422203047500- - C Minh Thi (Pollack Alaska) (Theragra chalcogramma)KG- - Alaska Pollack (Theragra chalcogramma)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX423203047900- - Loi khcKG- - Other15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX4245- Phi-l ng lnh ca cc loi c khc:- Frozen fillets of other fish:425203048100- - C hi Thi Bnh Dng (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou v Oncorhynchus rhodurus), C hi i Ty Dng (Salmo salar) v c hi sng a-nup (Hucho hucho)KG- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX426203048200- - C hi vn (c hi nc ngt) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache v Oncorhynchus chrysogaster)KG- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX427203048300- - C dt (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae v Citharidae)KG- - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX428203048400- - C kim (Xiphias gladius)KG- - Swordfish (Xiphias gladius)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX429203048500- - C rng ca (Dissostichus spp.)KG- - Toothfish (Dissostichus spp.)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX430203048600- - C trch (Clupea harengus, Clupea pallasii)KG- - Herrings (Clupea harengus, Clupea pallasii)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX431203048700- - C ng (thuc ging Thunus), c ng vn hoc c ng bng c sc (Euthynnus (Katsuwonus) pelamis)KG- - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX432203048900- - Loi khcKG- - Other15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX4331- Loi khc, ng lnh:- Other, frozen:434203049100- - C kim (Xiphias gladius)KG-- Swordfish (Xiphias gladius)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX435203049200- - C rng ca (Dissostichus spp.)KG-- Toothfish (Dissostichus spp.)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX436203049300- - C r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lates niloticus) v c u rn (Channa spp.)KG- - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX437203049400- - C Minh Thi (Pollack Alaska) (Theragra chalcogramma)KG- - Alaska Pollack (Theragra chalcogramma)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX438203049500- - H c Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae v Muraenolepididae, tr c Minh Thi (Pollack Alaska) (Theragra chalcogramma)KG- - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX439203049900- - Loi khcKG-- Other15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX4400305C, lm kh, mui hoc ngm nc mui; c hun khi, hoc cha lm chn trc hoc trong qu trnh hun khi; bt mn, bt th v bt vin lm t c, thch hp dng lm thc n cho ngi.Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.441103051000- Bt mn, bt th v bt vin lm t c, thch hp dng lm thc n cho ngiKG-Flours, meals and pellets of fish, fit for human consumption20193/2012/TT-BTC01/01/20130162/2011/TT-BTC1000GPNKT;GPNKTX4421030520- Gan, s v bc trng c, lm kh, hun khi, mui hoc ngm nc mui:-Livers and roes of fish, dried, smoked, salted or in brine:443203052010- - Ca c nc ngt, lm kh, mui hoc ngm nc muiKG- - Of freshwater fish, dried, salted or in brine20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX444203052090- - Loi khcKG- - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX4455- Phi-l c, lm kh, mui hoc ngm nc mui, nhng khng hun khi:- Fish fillets, dried, salted or in brine, but not smoked:446203053100- - C r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lates niloticus) v c u rn (Channa spp.)KG- - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC500GPNKT;GPNKTX447203053200- - H c Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae v MuraenolepididaeKG- - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX4482030539- - Loi khc:- - Other:449303053910- - - C nhi nc ngt (Xenentodon cancila), c phn di vng (Upeneus vittatus) v c long-rakered trevally (Ulua mentalis) (c nc c)KG- - - Freshwater garfish (Xenentodon cancila), yellowstriped goatfish (Upeneus vittatus) and long-rakered trevally (Ulua mentalis)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC500GPNKT;GPNKTX450303053920- - - C h savalai (Lepturacanthus savala), c Belanger (Johnius belangerii), c Reeve (Chrysochir aureus) v c mt to (Pennahia anea)KG- - - Savalai hairtails (Lepturacanthus savala), Belangers croakers (Johnius belangerii), Reeves croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC500GPNKT;GPNKTX451303053990- - - Loi khcKG- - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX4521- C hun khi, k c phi-l c, tr ph phm n c sau git m:- Smoked fish, including fillets, other than edible fish offal:453203054100- - C hi Thi Bnh Dng (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou v Oncorhynchus rhodurus),C hi i Ty Dng (Salmo salar) v c hi sng a-nup (Hucho hucho)KG- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)15193/2012/TT-BTC01/01/20130162/2011/TT-BTC1000GPNKT;GPNKTX454203054200- - C trch (Clupea harengus, Clupea pallasii)KG- - Herrings (Clupea harengus, Clupea pallasii)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC1000GPNKT;GPNKTX455203054300- - C hi vn (c hi nc ngt) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache v Oncorhynchus chrysogaster)KG- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC500GPNKT;GPNKTX456203054400- - C r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lates niloticus) v c u rn (Channa spp.)KG- - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC500GPNKT;GPNKTX457203054900- - Loi khcKG- - Other0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX4581- C kh, tr ph phm n c sau git m, c hoc khng mui nhng khng hun khi:- Dried fish, other than edible fish offal, whether or not salted but not smoked:459203055100- - C tuyt (Gadus morhua, Gadus ogac, Gadus macrocephalus)KG- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)2004602030559- - Loi khc:- - Other:461303055920- - - C binKG- - - Marine fish20193/2012/TT-BTC01/01/20130162/2011/TT-BTC500GPNKT;GPNKTX462303055990- - - Loi khcKG- - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX4631- C, mui nhng khng lm kh hoc khng hun khi v c ngm nc mui, tr ph phm n c sau git m:- Fish, salted but not dried or smoked and fish in brine, other than edible fish offal:464203056100- - C trch (Clupea harengus, Clupea pallasii)KG- - Herrings (Clupea harengus, Clupea pallasii)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC1000GPNKT;GPNKTX465203056200- - C tuyt (Gadus morhua, Gadus ogac, Gadus macrocephalus)KG- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX466203056300- - C cm ( c trng) (Engraulis spp.)KG- - Anchovies (Engraulis spp.)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC500GPNKT;GPNKTX467203056400- - C r phi (Oreochromis spp.), c da trn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), c chp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), c chnh (Anguilla spp.), c r sng Nile (Lates niloticus) v c u rn (Channa spp.)KG- - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)20193/2012/TT-BTC01/01/20130162/2011/TT-BTC500GPNKT;GPNKTX4682030569- - Loi khc:- - Other:469303056910- - - C binKG- - - Marine fish20193/2012/TT-BTC01/01/20130162/2011/TT-BTC500GPNKT;GPNKTX470303056990- - - Loi khcKG- - - Other20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX4711- Vy c, u, ui, d dy v ph phm khc n c ca c sau git m:- Fish fins, heads, tails, maws and other edible fish offal:472203057100- - Vy c mpKG- - Shark fins20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX4732030572- - u c, ui v d dy:- - Fish heads, tails and maws:474303057210- - - D dy cKG- - - Fish maws15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX475303057290- - - Loi khcKG- - - Other15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX476203057900- - Loi khcKG- - Other15193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX4770306ng vt gip xc, hoc cha bc mai, v, sng, ti, p lnh, ng lnh, lm kh, mui hoc ngm nc mui; ng vt gip xc hun khi, hoc cha bc mai, v, hoc cha lm chn trc hoc trong qu trnh hun khi; ng vt gip xc cha bc mai, v, hp chn hoc luc chn trong nc, hoc cha p lnh, ng lnh, lm kh, mui, hoc ngm nc mui; bt th, bt mn v bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi.Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.4781- ng lnh:-Frozen:479203061100- - Tm hm v cc loi tm bin khc (Palinurus spp., Panulirus spp., Jasus spp.)KG- - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X480203061200- - Tm hm (Homarus spp.)KG- - Lobsters (Homarus spp.)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X4812030614- - Cua, gh:- - Crabs:482303061410- - - Cua, gh v mmKG- - - Soft shell crabs0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX483303061490- - - Loi khcKG- - - Other00GPNKT;GPNKT484203061500- - Tm hm Na Uy (Nephrops norvegicus)KG- - Norway lobsters (Nephrops norvegicus)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X485203061600- - Tm Shrimps v tm Prawn nc lnh (Pandalus spp., Crangon crangon)KG- - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X4862030617- - Tm shrimps v tm prawn khc:- - Other shrimps and prawns:487303061710- - - Tm s (Penaeus monodon)KG- - - Giant tiger prawns (Penaeus monodon)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X488303061720- - - Tm th chn trng (Litopenaeus vannamei)KG- - - Whiteleg shrimps (Liptopenaeus vannamei)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X489303061730- - - Tm cng xanh (Macrobrachium rosenbergii)KG- - - Giant river prawns (Macrobrachium rosenbergii)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X490303061790- - - Loi khcKG- - - Other0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X491203061900- - Loi khc, bao gm bt th, bt mn v bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngiKG- -Other, including flours, meals and pellets of crustaceans, fit for human consumption0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X4921- Khng ng lnh:-Not frozen:4932030621- - Tm hm v cc loi tm bin khc (Palinurus spp., Panulirus spp., Jasus spp.):- -Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):494303062110- - - nhn gingKG- - -Breeding0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X495303062120- - - Loi khc, sngKG- - - Other, live10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X496303062130- - - Ti hoc p lnhKG- - - Fresh or chilled10193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X4973- - - Loi khc:- - - Other:498403062191- - - - ng hp kn khKG- - - - In airtight containers100499403062199- - - - Loi khcKG- - - - Other10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X5002030622- - Tm hm (Homarus spp.):- - Lobsters (Homarus spp.):501303062210- - - nhn gingKG- - - Breeding0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X502303062220- - - Loi khc, sngKG- - - Other, live10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X503303062230- - - Ti hoc p lnhKG- - - Fresh or chilled10193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X5043- - - Loi khc:- - - Other:505403062291- - - - ng hp kn khKG- - - - In airtight containers10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X506403062299- - - - Loi khcKG- - - - Other10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X5072030624- - Cua, gh:- -Crabs:508303062410- - - SngKG- - - Live0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10GPNKT;GPNKTX509303062420- - - Ti hoc p lnhKG- - - Fresh or chilled0193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10GPNKT;GPNKTX5103- - - Loi khc:- - - Other:511403062491- - - - ng hp kn khKG- - - - In airtight containers10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00GPNKT;GPNKTX512403062499- - - - Loi khcKG- - - - Other10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10GPNKT;GPNKTX513203062500- - Tm hm NaUy (Nephrops norvegicus)KG- - Norway lobsters (Nephrops norvegicus)10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X5142030626- - Tm shrimps v tm prawn nc lnh (Pandalus spp., Crangon crangon):- - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):515303062610- - - nhn gingKG- - - Breeding0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X516303062620- - - Loi khc, sngKG- - - Other, live0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X517303062630- - - Ti hoc p lnhKG- - - Fresh or chilled0193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X5183- - - Kh:- - - Dried:519403062641- - - - ng hp kn khKG- - - - In airtight containers10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X520403062649- - - - Loi khcKG- - - - Other10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X5213- - - Loi khc:- - - Other:522403062691- - - - ng hp kn khKG- - - - In airtight containers10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X523403062699- - - - Loi khcKG- - - - Other10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X5242030627- - Tm shrimps v tm prawn loi khc:- - Other shrimps and prawns:5253- - - nhn ging:- - - Breeding:526403062711- - - - Tm s (Penaeus monodon)KG- - - - Giant tiger prawns (Penaeus monodon)0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X527403062712- - - - Tm th chn trng (Litopenaeus vannamei)KG- - - - Whiteleg shrimps (Litopenaeus vannamei)0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X528403062719- - - - Loi khcKG- - - - Other0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X5293- - - Loi khc, sng:- - - Other, live:530403062721- - - - Tm s (Penaeus monodon)KG- - - - Giant tiger prawns (Penaeus monodon)100531403062722- - - - Tm th chn trng (Litopenaeus vannamei)KG- - - - Whiteleg shrimps (Litopenaeus vannamei)100532403062729- - - - Loi khcKG- - - - Other005333- - - Ti hoc p lnh:- - - Fresh or chilled:534403062731- - - - Tm s (Penaeus monodon)KG- - - - Giant tiger prawns (Penaeus monodon)100535403062732- - - - Tm th chn trng (Litopenaeus vannamei)KG- - - - Whiteleg shrimps (Litopenaeus vannamei)100536403062739- - - - Loi khcKG- - - - Other005373- - - Kh:- - - Dried:538403062741- - - - ng hp kn khKG- - - - In airtight containers100539403062749- - - - Loi khcKG- - - - Other1005403- - - Loi khc:- - - Other:541403062791- - - - ng hp kn khKG- - - - In airtight containers100542403062799- - - - Loi khcKG- - - - Other10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X5432030629- - Loi khc, bao gm bt th, bt mn v bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi:- - Other, including flours, meals and pellets of crustaceans, fit for human consumption:544303062910- - - SngKG- - - Live0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X545303062920- - - Ti hoc p lnhKG- - - Fresh or chilled0193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X546303062930- - - Bt th, bt mn v bt vinKG- - - Flours, meals and pellets20193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X5473- - - Loi khc:- - - Other:548403062991- - - - ng hp kn khKG- - - - In airtight containers10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00X549403062999- - - - Loi khcKG- - - - Other10193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10X5500307ng vt thn mm, hoc cha bc mai, v, sng, ti, p lnh, ng lnh, lm kh, mui hoc ngm nc mui; ng vt thn mm hun khi, hoc cha bc mai, v, hoc cha lm chn trc hoc trong qu trnh hun khi; bt mn, bt th v bt vin ca ng vt thn mm, thch hp dng lm thc n cho ngi.Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.5511- Hu:- Oysters:5522030711- - Sng, ti hoc p lnh:- - Live, fresh or chilled:553303071110- - - SngKG- - - Live0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: Bt th, bt mn, bt vin ca ng vt khng xng sng sng di nc, tr ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0307 VAT: 10GPNKT;GPNKTX554303071120- - - Ti hoc p lnhKG- - - Fresh or chilled0193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: Bt th, bt mn, bt vin ca ng vt khng xng sng sng di nc, tr ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0307 VAT: 10GPNKT;GPNKTX5552030719- - Loi khc:- - Other:556303071910- - - ng lnhKG- - - Frozen0193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10GPNKT;GPNKTX557303071920- - - Kh, mui hoc ngm nc muiKG- - - Dried, salted or in brine10193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10GPNKT;GPNKTX558303071930- - - Hun khiKG- - - Smoked25193/2012/TT-BTC01/01/201310162/2011/TT-BTC00Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10GPNKT;UDDB Gim: 15% => 10%GPNKTX5591- ip, k c ip n hong, thuc ging Pecten, Chlamys hoc Placopecten:-Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:5602030721- - Sng, ti hoc p lnh:- -Live, fresh or chilled:561303072110- - - SngKG- -- Live0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: Bt th, bt mn, bt vin ca ng vt khng xng sng sng di nc, tr ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0307 VAT: 10GPNKT;GPNKTX562303072120- - - Ti hoc p lnhKG- - - Fresh or chilled0193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: Bt th, bt mn, bt vin ca ng vt khng xng sng sng di nc, tr ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0307 VAT: 10GPNKT;GPNKTX5632030729- - Loi khc:- - Other:564303072910- - - ng lnhKG- - - Frozen0193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10GPNKT;GPNKTX565303072920- - - Kh, mui hoc ngm nc mui; hun khiKG- - - Dried, salted or in brine; smoked10193/2012/TT-BTC01/01/20130162/2011/TT-BTC500Ring: ng vt gip xc c mai, v hp chn hoc luc chn; Bt th, bt mn, bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0306 VAT: 10GPNKT;GPNKTX5661- Vm (Mytilus spp., Perna spp.):-Mussels (Mytilus spp., Perna spp.):5672030731- - Sng, ti hoc p lnh:- - Live, fresh or chilled:568303073110- - - SngKG- - - Live0193/2012/TT-BTC01/01/20130162/2011/TT-BTC5*00Ring: Bt th, bt mn, bt vin ca ng vt khng xng sng sng di nc, tr ng vt gip xc, thch hp dng lm thc n cho ngi thuc nhm 0307 VAT: 10GPNKT;G