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

0307.22.00

Frozen

  1. 0307 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
  2. - Scallops and other molluscs of the family Pectinidae:
  3. - - Frozen

Động vật thân mềm, đã hoặc chưa bóc mai, vỏ, sống, tươi, ướp lạnh, đông lạnh, khô, muối hoặc ngâm nước muối; động vật thân mềm hun khói, đã hoặc chưa bóc mai, vỏ, đã hoặc chưa làm chín trước hoặc trong quá trình hun khói / - Điệp và các loài động vật thân mềm khác thuộc họ Pectinidae: / - - Đông lạnh

Unit: kg Level: 8-digit line Source: BT2026 row 677 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 4.5% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 3% 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
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
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
AANZFTA 0 / 5 (several rates) Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP Needs interpretation
AHKFTA 1 / 0 (several rates) Consolidated BT2026
2026		 AHK 123/2022/NĐ-CP Needs interpretation
AKFTA 0/0(-MY) Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP Needs interpretation
VCFTA 0 / 2 (several rates) Consolidated BT2026
2026		 VC 112/2022/NĐ-CP Needs interpretation
VJEPA 0 / 0 (several rates) Consolidated BT2026
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP Needs interpretation
VIFTA * / 0 (several rates) Consolidated BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Needs interpretation
VN-CAM No data No data S 56/2026/NĐ-CP No data

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 675
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · row 676
20220% 20230% 20240% 20250% 20260% 20270%
Product-specific rule: Đối với điệp thuộc các chi Pecten, Chlamys hoặc Placopecten; RVC40 hoặc CTH;
AJCEP
AJ · row 678
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 678
30/12/2022 - 31/3/2023No data 01/4/2023 - 31/3/2024No data 01/4/2024 - 31/3/2025No data 01/4/2025 - 31/3/2026No data 01/4/2026 - 31/3/2027No data 01/4/2027 - 31/3/2028No data
AKFTA
AK · row 676
2022 - 2027 (một mức cho cả giai đoạn)No data
AANZFTA
AANZ · row 675
2022 - 2027 (một mức cho cả giai đoạn)No data
AIFTA
AI · row 678
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 676
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 681
2022No data 2023No data 2024No data 2025No data 2026No data 2027No data
VN-EAEU
EAV · row 680
20220% 20230% 20240% 20250% 20260% 20270%
VNCU
VNCU · row 161
20220% 2023 - 20270%
AHKFTA
AKH · row 687
2022No data 2023No data 2024No data 2025No data 2026No data 2027No data
EVFTA
EV-NK · row 677
20220% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · row 679
20220% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · row 677
(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 676
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · row 676
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · row 676
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · row 676
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · row 676
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · row 676
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · row 664
2024No data 2025No data 2026No data 2027No data
Helper column J: 8

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

Export duties

DescriptionRaterow
- - Đông lạnh0% XK!443

Advisory & warnings

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

YELLOW – REVIEW REQUIRED DOC-003 Quarantine
Description
Item policy (source, Vietnamese): Động vật, sản phẩm động vật thủy sản phải kiểm dịch (01/2024/TT-BNNPTNT M5)
Legal reference
01/2024/TT-BNNPTNT
Recommended action
Register for animal/plant quarantine as required.
Verification status
Instrument cited in source; validity not verified
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 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 0307.22.00. 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 3% for 0307.22.00 was checked against BT2026 (cell BT2026!N677), 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