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

1513.29.13

Other, of unrefined palm kernel oil (palm kernel olein)

  1. 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
  2. - Palm kernel or babassu oil and fractions thereof:
  3. 1513.29 - - Other:
  4. - - - Fractions of unrefined palm kernel oil or of unrefined babassu oil:
  5. - - - - Other, of unrefined palm kernel oil (palm kernel olein)

Dầu dừa (copra), dầu hạt cọ hoặc dầu cọ ba-ba-su và các phần phân đoạn của chúng, đã hoặc chưa tinh chế, nhưng không thay đổi về mặt hóa học / - Dầu hạt cọ hoặc dầu cọ ba-ba-su và các phần phân đoạn của chúng: / - - Loại khác: / - - - Các phần phân đoạn của dầu hạt cọ hoặc dầu cọ ba-ba-su chưa tinh chế: / - - - - Loại khác, của dầu hạt cọ chưa tinh chế (olein hạt cọ) (SEN)

Unit: kg/liter Level: 8-digit line Source: BT2026 row 1961 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% (except TH) 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% (except PH) 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 1.8% Consolidated BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 1.8% Consolidated BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
VIFTA 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 1960
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: TH
ATIGA
AT · row 1933
20220% 20230% 20240% 20250% 20260% 20270%
Product-specific rule: RVC40 hoặc CC
AJCEP
AJ · row 1963
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 1965
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 1967
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: PH Rate with exclusions: 0(-PH)
AANZFTA
AANZ · row 1935
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 1935
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 1933
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 1974
20220% 20230% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · row 1973
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · row 1979
20220% 20230% 20240% 20250% 20260% 20270%
EVFTA
EV-NK · row 1938
20223.6% 20233.1% 20242.7% 20252.2% 20261.8% 20271.3%
Change flag (helper): X
UKVFTA
UKV · row 1940
20223.6% 20233.1% 20242.7% 20252.2% 20261.8% 20271.3%
Change flag (helper): X
CPTPP
CPTPP · row 1940
(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 1965
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · row 1965
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · row 1965
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · row 1965
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · row 1968
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · row 1965
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · row 1826
20245% 20255% 20265% 20275%
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 FTA-013 FTA rate not lower than MFN
Description
VIFTA 5%: the preferential rate is equal to or higher than the MFN rate (5%) in the source tariff – claiming the FTA brings no saving.
Related data
MFN 5%
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 1513.29 has 10 lines; 1513.29.13 is distinguished from its siblings by: Other, of unrefined palm kernel oil (palm kernel olein).
Related data
1513.29.11 Solid fractions of unrefined palm kernel oil; 1513.29.12 Solid fractions of unrefined babassu oil; 1513.29.14 Other, of unrefined babassu oil; 1513.29.91 Solid fractions of palm kernel oil; 1513.29.92 Solid fractions of babassu oil; 1513.29.94 Palm kernel olein, refined, bleached and deodorised (RBD)
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
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Description
The source file records no trade remedy for 1513.29.13. 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 1513.29.13 was checked against BT2026 (cell BT2026!N1961), 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