02074100Unit: kgHeading 0207

Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen › Of ducks:

HS code 02074100 – Not cut in pieces, fresh or chilled

Updated Jul 29, 2026 · Vietnam’s 2026 tariff schedule

This HS code pertains to whole ducks, or substantial parts of ducks that have not been further processed into smaller cuts, presented in a fresh or chilled state. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 40%, VAT of */5/8/10 and measured in “kg”.

Preferential (MFN) import duty
40
VAT
*/5/8/10
Ordinary rate (non-MFN)
60
Unit of quantity
kg

What is HS code 02074100?

This category specifically includes entire duck carcasses or large primal cuts that have not been sectioned into individual portions, maintained at temperatures above freezing but not frozen. It is classified under heading 0207, which encompasses all fresh, chilled, or frozen meat and edible offal of poultry, distinguishing it from other types of meat found in Chapter 02.

For accurate classification upon import into Vietnam, it is crucial to verify that the duck meat is indeed whole or in large, uncut pieces, and not frozen, as these distinctions determine the specific subheading. Importers should ensure accompanying documentation clearly indicates the state (fresh or chilled) and the form (not cut in pieces) to prevent misclassification with frozen duck meat (subheading 0207.42) or duck meat that has been cut into smaller pieces (subheading 0207.43).

Specialised management for code 02074100

This product is subject to a special management policy

reviewed 2026-08-16

Obligations from the lists that name this exact code: Animal quarantine.

In force

Checked against 50 lists reviewed on 2026-08-16 — other specialised management lists may exist that are not yet covered here.

What you have to do

Verbatim note from the 2026 tariff schedule

Động vật, sản phẩm động vật trên cạn phải kiểm dịch (01/2024/TT-BNNPTNT M1)

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 02074100

Ordinary rate (non-MFN)
60
Preferential (MFN) import duty
40
VAT
*/5/8/10
Export duty
-
Special consumption tax (SCT)
-
Environmental protection tax
-

VAT: VAT depends on the case: unprocessed agricultural, livestock and aquatic products are not subject to VAT at the import stage; once processed, 8%/10%; 5% at the domestic trading stage. Contact Avenir for an assessment of the specific shipment.

Not sure HS code 02074100 is the right one for your shipment?

Send the code plus a product description and an Avenir specialist reviews it free, same day.

Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

ATIGA (ASEAN)
Best rate0
ACFTA (ASEAN - China)
Best rate0
AJCEP (ASEAN - Japan)
1
VJEPA (Japan)
2,5
AKFTA (ASEAN - Korea)
Best rate0
VKFTA (Korea)
Best rate0
AANZFTA (ASEAN - AU/NZ)
Best rate0
AIFTA (ASEAN - India)
Best rate0
VCFTA (Chile)
Best rate0
VN-EAEU (Eurasian Union)
*
CPTPP
25,4
AHKFTA (ASEAN - Hong Kong)
8
EVFTA (EU)
14,5
UKVFTA (UK)
14,5
VIFTA (Israel)
*
RCEP
20
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 40%drops to 0% under ATIGA (ASEAN)

A 40% gap - illustrated on a 100,000 USD shipment, that is roughly 40,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 02074100

Import cost calculator
VAT depends on the case. Farm/livestock/aquatic goods: at import, if UNPROCESSED → VAT-exempt; if processed → 8%/10% (Decree 174/2025); at the domestic trading stage → 5%. Determined by processing state & transaction stage - consult us to be sure.

Frequently asked questions about HS code 02074100

What is Vietnam’s import duty for HS code 02074100 (Not cut in pieces, fresh or chilled)?
HS code 02074100 carries a preferential (MFN) import duty of 40%, an ordinary rate (non-MFN) of 60% and VAT of */5/8/10 under Vietnam’s 2026 tariff schedule. No export duty, special consumption tax or environmental protection tax applies.
What is the VAT rate for HS code 02074100?
HS code 02074100 (Not cut in pieces, fresh or chilled) is subject to value-added tax (VAT) of */5/8/10 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 02074100 require an import permit?
HS code 02074100 (Not cut in pieces, fresh or chilled) is subject to a special management policy: Động vật, sản phẩm động vật trên cạn phải kiểm dịch (01/2024/TT-BNNPTNT M1) Contact Avenir for support with the procedure.
Does HS code 02074100 require specialized inspection or conformity certification?
Yes. HS code 02074100 falls under: Animal quarantine. Basis: Appendix I, Section 1 01/2024/TT-BNNPTNT. Chapter-level signal (for reference, needs checking): animal quarantine and state food-safety inspection on import, carried out by the Department of Animal Health (Ministry of Agriculture and Rural Development) and the relevant sector ministry for food safety (Health, Agriculture and Rural Development, or Industry and Trade, depending on the goods). This runs in parallel with the customs declaration - missing paperwork holds the goods at the port, so it must be prepared before the shipment arrives.
Which FTA preferences apply to HS code 02074100?
The lowest preferential rate for HS code 02074100 is 0%, available under the following agreements: ATIGA (ASEAN), ACFTA (ASEAN - China), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VCFTA (Chile) and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 02074100 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 02074100 has preferences under ATIGA (ASEAN), ACFTA (ASEAN - China), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VCFTA (Chile) and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 02074100?
The unit of quantity for HS code 02074100 is kg.
What goods does HS code 02074100 cover?
HS code 02074100 covers goods described as “Not cut in pieces, fresh or chilled”. In Vietnam’s tariff schedule, this code falls under: Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen → Of ducks: → Not cut in pieces, fresh or chilled. The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.

Related HS codes (heading 0207)

0207Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen
02071100Not cut in pieces, fresh or chilled
02071200Not cut in pieces, frozen
02071300Cuts and offal, fresh or chilled
020714Cuts and offal, frozen:
02071410Wings
02071420Thighs
02071430Livers
02071491Mechanically deboned or separated meat
02071499Other
02072400Not cut in pieces, fresh or chilled
02072500Not cut in pieces, frozen

Showing the first 12 codes in heading 0207. See all of heading 0207

See every HS code in Chapter 02 – Live animals · Animal products

Getting ready to import this product?

See the full import procedure, duties and permits for Chapter 02.

See Chapter 02 procedures

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Free review of HS code 02074100 + a quote for the procedure

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Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.