VN Tariff IntelligenceHS codes, import–export duties, FTAs and smart tariff advisory

Chapter 03 · Fish and crustaceans, molluscs and other aquatic invertebrates

0305.31.00

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

  1. 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
  2. - Fish fillets, dried, salted or in brine, but not smoked:
  3. - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

Cá, làm khô, muối hoặc ngâm nước muối; cá hun khói, đã hoặc chưa làm chín trước hoặc trong quá trình hun khói / - Phi-lê cá, làm khô, muối hoặc ngâm nước muối, nhưng không hun khói: / - - Cá rô phi (Oreochromis spp.), cá da trơn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), cá chép (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), cá chình (Anguilla spp.), cá rô sông Nile (Lates niloticus) và cá quả (cá chuối hoặc cá lóc) (Channa spp.)

Unit: kg Level: 8-digit line Source: BT2026 row 504 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 30% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 20% 26/2023/NĐ-CP · 15 Jul 2023
VAT * / 5 / 8 / 10 (several rates) 181/2025/NĐ-CP · 1 Jul 2025
Excise tax No data
Environmental tax No data
Export duty 0% 26/2023/NĐ-CP · 31 May 2023

Special preferential (FTA) rates – 2026

FTARateData basisProof of originLegal basisStatus
ACFTA 0% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP Ad valorem
AIFTA 0% Lowest published Consolidated BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP Ad valorem
AJCEP 0% Lowest published Consolidated BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP Ad valorem
ATIGA 0% Lowest published Consolidated BT2026
2026		 D 126/2022/NĐ-CP Ad valorem
CPTPP 0% Lowest published Consolidated BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
EVFTA 0% Lowest published Consolidated BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 0% Lowest published Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 0% Lowest published Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
 0% Lowest published Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 0% Lowest published Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 0% Lowest published Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 0% Lowest published Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
UKVFTA 0% Lowest published Consolidated BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
VJEPA 0% Lowest published Consolidated BT2026
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP Ad valorem
VKFTA 0% Lowest published Consolidated BT2026
2026		 VK 125/2022/NĐ-CP Ad valorem
VN-EAEU 0% Lowest published Consolidated BT2026
2026		 EAV 113/2022/NĐ-CP Ad valorem
VN-LAO 0% Lowest published Consolidated BT2026 S 206/2025/NĐ-CP Ad valorem
VNCU 0% Lowest published Consolidated BT2026
2023 - 2027		 VNCB · Form VC (Cuba) 114/2022/NĐ-CP Ad valorem
AHKFTA 4% Consolidated BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
AANZFTA 5% Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP Ad valorem
VCFTA 5% Consolidated BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
VN-CAM No data No data S 56/2026/NĐ-CP No data
VIFTA * not eligible Consolidated BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Not eligible (*)

A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.

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Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets
FTAPeriods
ACFTA
AC · row 500
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · row 501
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 503
30/12/2022 - 31/3/20232% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
VJEPA
VJ · row 503
30/12/2022 - 31/3/20234% 01/4/2023 - 31/3/20242% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA
AK · row 501
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0
AANZFTA
AANZ · row 500
2022 - 2027 (một mức cho cả giai đoạn)5%
Rate column F (hidden): 5
AIFTA
AI · row 503
30/12/20220% 31/12/2022 - 30/12/20230% 31/12/2023 - 30/12/20240% 31/12/2024 - 31/12/20250% 01/01/2026 - 31/12/20260% 01/01/2027 - 31/12/20270%
VKFTA
VK · row 501
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 502
202223% 202323% 20245% 20255% 20265% 20275%
VN-EAEU
EAV · row 505
20220% 20230% 20240% 20250% 20260% 20270%
VNCU
VNCU · row 43
20220% 2023 - 20270%
AHKFTA
AKH · row 502
202212% 20238% 20248% 20254% 20264% 20270%
EVFTA
EV-NK · row 502
20225% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · row 504
20225% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · row 502
(I) → 2021*0% (II) → 2022*0% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · row 501
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · row 501
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · row 501
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · row 501
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · row 501
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · row 501
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · row 481
2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
Helper column J: 8

* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).

Export duties

DescriptionRaterow
- - Cá rô phi (Oreochromis spp.), cá da trơn (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), cá chép (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), cá chình (Anguilla spp.), cá rô sông Nile (Lates niloticus) và cá quả (cá chuối hoặc cá lóc) (Channa spp.)0% XK!270

Advisory & warnings

General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.

YELLOW – REVIEW REQUIRED DOC-004 Other item policy
Description
Item policy (source, Vietnamese): Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT )
Legal reference
42/2019/TT-BCT, 34/2025/TT-BCT
Recommended action
Read the referenced instruments.
Verification status
Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
Description
Item policy (source, Vietnamese): HH là mẫu vật động vật rừng nguy cấp, quý, hiếm và động vật thuộc các phụ lụcCITES (17/2023/TT-BNNPTNT)
Legal reference
17/2023/TT-BNNPTNT
Recommended action
Read the referenced instruments.
Verification status
Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Description
The VAT column shows "*/5/8/10".
Legal reference
181/2025/NĐ-CP
Recommended action
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Verification status
Not verified – check required
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Description
The source file records no trade remedy for 0305.31.00. This does NOT mean there is no risk.
Recommended action
Check the MOIT Trade Remedies Authority database.
Verification status
Not verified – check required
GREEN – VERIFIED DQ-001 MFN rate present in the source
Description
The MFN rate 20% for 0305.31.00 was checked against BT2026 (cell BT2026!N504), basis 26/2023/NĐ-CP.
Legal reference
26/2023/NĐ-CP
Recommended action
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Verification status
Checked against the source tariff file

Chapter notes

Notes

1. This Chapter does not cover:

(a) Mammals of heading 01.06;

(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);

(c) Fish (including livers, roes and milt 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); or

(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).

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.

3. Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022