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

0306.95.21

In shell, cooked by steaming or boiling in water

  1. 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
  2. - Other:
  3. 0306.95 - - Shrimps and prawns:
  4. - - - In airtight containers for retail sale:
  5. - - - - In shell, cooked by steaming or boiling in water

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 / - Loại khác: / - - Tôm shrimps và tôm prawn: / - - - Đóng bao bì kín khí để bán lẻ: / - - - - Còn vỏ, đã hấp chín hoặc luộc chín trong nước

Unit: kg Level: 8-digit line Source: BT2026 row 654 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 15% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 10% 26/2023/NĐ-CP · 15 Jul 2023
VAT 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
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
AJCEP 0% Lowest published Consolidated BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% (except MY, KR) 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
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 2% Consolidated BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
VCFTA 2% Consolidated BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
 5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 5.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 5.7% 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
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.

Run Smart Tariff Advisory Compare FTAs Calculate taxes

Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets
FTAPeriods
ACFTA
AC · row 651
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · row 652
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 654
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 654
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 652
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: MY, KR Rate with exclusions: 0(-MY, KR)
AANZFTA
AANZ · row 651
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 654
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 652
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 653
202211% 20239% 20246% 20254% 20262% 20270%
VN-EAEU
EAV · row 656
20220% 20230% 20240% 20250% 20260% 20270%
VNCU
VNCU · row 142
20220% 2023 - 20270%
AHKFTA
AKH · row 661
20226% 20234% 20244% 20252% 20262% 20270%
EVFTA
EV-NK · row 653
20222.5% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · row 655
20222.5% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · row 653
(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 652
20229% 20238% 20247% 20256% 20265% 20274%
RCEP B
B · row 652
20229% 20238% 20247% 20256% 20265% 20274%
RCEP C
C · row 652
20229% 20238% 20247% 20256% 20265% 20274%
RCEP D
D · row 652
20229.1% 20238.2% 20247.3% 20256.4% 20265.5% 20274.5%
RCEP E
E · row 652
20229% 20238% 20247% 20256% 20265% 20274%
RCEP F
F · row 652
20229% 20238% 20247% 20256% 20265% 20274%
VIFTA
VI · row 639
20248.6% 20257.1% 20265.7% 20274.3%
Helper column J: 8

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

Export duties

DescriptionRaterow
- - - - Còn vỏ, đã hấp chín hoặc luộc chín trong nước0% XK!420

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
AIFTA 15%: the preferential rate is equal to or higher than the MFN rate (10%) in the source tariff – claiming the FTA brings no saving.
Related data
MFN 10%
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 HS-003 Classification Review Required – similar lines exist
Description
Subheading 0306.95 has 3 lines; 0306.95.21 is distinguished from its siblings by: In shell, cooked by steaming or boiling in water.
Related data
0306.95.29 Other; 0306.95.30 Other
Legal reference
31/2022/TT-BTC
Recommended action
Verify the distinguishing features; consider an advance classification ruling if uncertain.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Description
The VAT column shows "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
0306.95.21 corresponds to Chapter 98 code 9804.28.11 (specific MFN: 27%). Applies only if Chapter 98 conditions are met.
Related data
- - - - Còn vỏ, đã hấp chín hoặc luộc chín trong nước
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 0306.95.21. 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 10% for 0306.95.21 was checked against BT2026 (cell BT2026!N654), 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