Chapter 03 · Fish and crustaceans, molluscs and other aquatic invertebrates
0306.19.00
Other
- 0306 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
- - Frozen:
- - - Other
Động vật giáp xác, đã hoặc chưa bóc mai, vỏ, sống, tươi, ướp lạnh, đông lạnh, khô, muối hoặc ngâm nước muối; động vật giáp xác hun khói, đã hoặc chưa bóc mai, vỏ, đã hoặc chưa làm chín trước hoặc trong quá trình hun khói; động vật giáp xác chưa bóc mai, vỏ, đã hấp chín hoặc luộc chín trong nước, đã hoặc chưa ướp lạnh, đông lạnh, khô, muối, hoặc ngâm nước muối / - Đông lạnh: / - - Loại khác
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty
5%
15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN)
0%
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
| FTA | Rate | Data basis | Proof of origin | Legal basis | Status |
|---|---|---|---|---|---|
| AANZFTA | 0% Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| ACFTA | 0% Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AHKFTA | 0% Lowest published | Consolidated BT2026 2026 |
AHK | 123/2022/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 |
| VIFTA | 0% Lowest published | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| VN-CAM | No data | No data | S | 56/2026/NĐ-CP | No data |
| VNCU | No data | No data | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | No data |
| VCFTA | 2% | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| AIFTA | 15% | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.
Rate history / phase-down by year
From the 2022–2027 FTA schedule worksheets
| FTA | Periods |
|---|---|
| ACFTA AC · row 579 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · row 580 |
20220%
20230%
20240%
20250%
20260%
20270%
Product-specific rule: RVC40 hoặc CTSH |
| AJCEP AJ · row 582 |
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 582 |
30/12/2022 - 31/3/20230%
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%
|
| AKFTA AK · row 580 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0 |
| AANZFTA AANZ · row 579 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0 |
| AIFTA AI · row 582 |
30/12/202218%
31/12/2022 - 30/12/202317%
31/12/2023 - 30/12/202416%
31/12/2024 - 31/12/202515%
01/01/2026 - 31/12/202615%
01/01/2027 - 31/12/202715%
|
| VKFTA VK · row 580 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · row 581 |
202211%
20239%
20246%
20254%
20262%
20270%
|
| VN-EAEU EAV · row 584 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · row 589 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · row 581 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · row 583 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · row 581 |
(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 580 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · row 580 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · row 580 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · row 580 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · row 580 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · row 580 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · row 567 |
20240%
20250%
20260%
20270%
Helper column J: 8 |
* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).
Export duties
| Description | Rate | row |
|---|---|---|
| - - Loại khác | 0% | XK!348 |
| - Sống, tươi hoặc ướp lạnh: | No data | XK!349 |
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 FTA-013 FTA rate not lower than MFN
- Description
- VCFTA 2%, AIFTA 15%: the preferential rate is equal to or higher than the MFN rate (0%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 0%
- Recommended action
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Verification status
- Not verified – check required
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
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
- Description
- 0306.19.00 corresponds to Chapter 98 code 9804.19.00 (specific MFN: 27%). Applies only if Chapter 98 conditions are met.
- Related data
- - - Loại khác, kể cả bột thô, bột mịn và viên của động vật giáp xác, thích hợp dùng làm thức ăn cho người
- Legal reference
- 26/2023/NĐ-CP
- Recommended action
- Read the Chapter 98 conditions (Decree 26/2023/NĐ-CP as amended).
- 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 0306.19.00. 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 0% for 0306.19.00 was checked against BT2026 (cell BT2026!N582), 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