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Chapter 15 · Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

1510.90.10

Crude oil

  1. 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09
  2. 1510.90 - Other:
  3. - - Crude oil

Dầu khác và các phần phân đoạn của chúng, thu được duy nhất từ ô liu, đã hoặc chưa tinh chế, nhưng chưa thay đổi về mặt hóa học, kể cả hỗn hợp của các loại dầu này hoặc các phần phân đoạn của các loại dầu này với dầu hoặc các phần phân đoạn của dầu thuộc nhóm 15.09 / - Loại khác: / - - Dầu thô

Unit: kg/liter Level: 8-digit line New in 2023 Source: BT2026 row 1914 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 7.5% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 5% 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 No data

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
AHKFTA 0% Lowest published Consolidated BT2026
2026		 AHK 123/2022/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
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
VCFTA 0% Lowest published Consolidated BT2026
2026		 VC 112/2022/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
EVFTA 0.6% Consolidated BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 0.6% Consolidated BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
VIFTA 3.5% 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

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 1910
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · row 1883
20220% 20230% 20240% 20250% 20260% 20270%
Product-specific rule: RVC40; hoặc CC; hoặc không yêu cầu Chuyển đổi mã số hàng hóa với điều kiện hàng hóa được sản xuất bằng phương pháp tinh chế
AJCEP
AJ · row 1913
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%
VJEPA
VJ · row 1915
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 1917
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0
AANZFTA
AANZ · row 1885
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 1885
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 1883
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 1924
20220% 20230% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · row 1923
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · row 1929
20220% 20230% 20240% 20250% 20260% 20270%
EVFTA
EV-NK · row 1888
20223.1% 20232.5% 20241.8% 20251.2% 20260.6% 20270%
Change flag (helper): X
UKVFTA
UKV · row 1890
20223.1% 20232.5% 20241.8% 20251.2% 20260.6% 20270%
Change flag (helper): X
CPTPP
CPTPP · row 1890
(I) → 2021*1.6% (II) → 2022*0.8% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · row 1915
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · row 1915
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · row 1915
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · row 1915
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · row 1918
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · row 1915
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · row 1775
20244.5% 20254% 20263.5% 20273%
Helper column J: 8

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

Advisory & warnings

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

YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
Description
Item policy (source, Vietnamese): HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021)
Legal reference
1182/QĐ-BCT-PL
Recommended action
Prepare inspection/certification filings under the cited instruments before clearance.
Verification status
Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
Description
Subheading 1510.90 has 3 lines; 1510.90.10 is distinguished from its siblings by: Crude oil.
Related data
1510.90.20 Fractions of unrefined oil; 1510.90.90 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 HS-004 HS code introduced in the 2023 nomenclature
Description
1510.90.10 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
Related data
MOI: 1510.90.10
Legal reference
31/2022/TT-BTC
Recommended action
Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
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
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Description
The source file records no trade remedy for 1510.90.10. 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 5% for 1510.90.10 was checked against BT2026 (cell BT2026!N1914), 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) Pig fat or poultry fat of heading 02.09;

(b) Cocoa butter, fat or oil (heading 18.04);

(c) Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21);

(d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;

(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f) Factice derived from oils (heading 40.02).

2. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).

3. Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.

Subheading Notes

1. For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2. For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2% by weight.

(1): Tham khảo TCVN 6312:2020 và TCVN 7597:2018

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