Chapter 25 · Salt; sulphur; earths and stone; plastering materials, lime and cement

2501.00.91

With sodium chloride content more than 60% but less than 97%, calculated on a dry basis, fortified with iodine

  1. 2501 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water
  2. - Other:
  3. - - With sodium chloride content more than 60% but less than 97%, calculated on a dry basis, fortified with iodine

Muối (kể cả muối thực phẩm và muối đã bị làm biến tính) và natri clorua tinh khiết, có hoặc không ở trong dung dịch nước hoặc có chứa chất chống đóng bánh hoặc chất làm tăng độ chẩy; nước biển / - Loại khác: / - - Có hàm lượng natri clorua trên 60% nhưng dưới 97%, tính theo hàm lượng khô, đã bổ sung thêm i ốt (SEN)

Unit: kg Level: 8-digit line Source: BT2026 row 3023 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 22.5% · out-of-quota 75% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 15% · out-of-quota 50% 26/2023/NĐ-CP · 15 Jul 2023
VAT 10 / 8 (several rates) 174/2025/NĐ-CP - PL1 · 30/06/20025 (invalid date in source, kept as is)
Excise tax No data
Environmental tax No data
Export duty No data

VAT reduction note: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Khoáng hóa chất khác > Muối. Gồm muối biển và muối mỏ khai thác, chưa qua chế biến. (Tham chiếu mã HS 4 số)

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
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
VJEPA 0% Lowest published Consolidated BT2026
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP Ad valorem
VN-LAO 0% Lowest published Consolidated BT2026 S 206/2025/NĐ-CP Ad valorem
CPTPP 2.7% · M: 4% Consolidated BT2026
(VI)
CPTPP 115/2022/NĐ-CP Ad valorem
VCFTA 3% Consolidated BT2026
2026
VC 112/2022/NĐ-CP Ad valorem
EVFTA 3.6% Consolidated BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 3.6% Consolidated BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
VIFTA 5.2% Consolidated BT2026
2026
Form VI (verify) 131/2024/NĐ-CP Ad valorem
VKFTA 10% Consolidated BT2026
2026
VK 125/2022/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
ACFTA 50% Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP Ad valorem
AHKFTA * not eligible Consolidated BT2026
2026
AHK 123/2022/NĐ-CP Not eligible (*)
AIFTA * not eligible Consolidated BT2026
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP Not eligible (*)
AKFTA * not eligible Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Not eligible (*)
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
* not eligible Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Not eligible (*)
RCEP (Annex B)
AU
* not eligible Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Not eligible (*)
RCEP (Annex C)
CN
* not eligible Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Not eligible (*)
RCEP (Annex D)
JP
* not eligible Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Not eligible (*)
RCEP (Annex E)
KR
* not eligible Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Not eligible (*)
RCEP (Annex F)
NZ
* not eligible Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Not eligible (*)
VN-EAEU * not eligible Consolidated BT2026
2026
EAV 113/2022/NĐ-CP Not eligible (*)

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 2993
2022 - 2027 (một mức cho cả giai đoạn)50%
ATIGA
AT · row 2954
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 2992
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 2996
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 2996
2022 - 2027 (một mức cho cả giai đoạn)* not eligible
Rate with exclusions: *
AANZFTA
AANZ · row 2960
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 2956
30/12/2022* not eligible 31/12/2022 - 30/12/2023* not eligible 31/12/2023 - 30/12/2024* not eligible 31/12/2024 - 31/12/2025* not eligible 01/01/2026 - 31/12/2026* not eligible 01/01/2027 - 31/12/2027* not eligible
VKFTA
VK · row 2956
202210% 202310% 202410% 202510% 202610% 202710%
VCFTA
VC · row 3003
20227% 20236% 20245% 20254% 20263% 20272%
VN-EAEU
EAV · row 3000
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
AHKFTA
AKH · row 3008
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
EVFTA
EV-NK · row 2979
20227.2% 20236.3% 20245.4% 20254.5% 20263.6% 20272.7%
Change flag (helper): X
UKVFTA
UKV · row 2981
20227.2% 20236.3% 20245.4% 20254.5% 20263.6% 20272.7%
Change flag (helper): X
CPTPP
CPTPP · row 2977
(I) → 2021*9.5% (II) → 2022*8.1% (III) → 2023*6.8% (IV) → 2024*5.4% (V) → 2025*4% (VI) → 2026*2.7% (VII) → 2027*1.3%
Note: TRQ1
RCEP A
RCEPT-A · row 3000
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP B
B · row 3000
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP C
C · row 3000
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP D
D · row 3000
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP E
E · row 3003
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP F
F · row 3000
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
VIFTA
VI · row 2798
202410.4% 20257.8% 20265.2% 20272.6%
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.

ORANGE – HIGH RISK DOC-002 Licence / controlled list
Description
Item policy references a controlled list (source, Vietnamese): Hạn ngạch thuế quan (12/2018/TT-BTC)
Legal reference
12/2018/TT-BTC
Recommended action
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
Verification status
Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
Description
Item policy (source, Vietnamese): DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT)
Legal reference
42/2019/TT-BCT, 33/2025/TT-BCT
Recommended action
Read the referenced instruments.
Verification status
Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (MFN)
Description
MFN rate "15 (NHN: 50)": in-quota 15%, out-of-quota 50%.
Legal reference
12/2018/TT-BCT
Recommended action
Confirm tariff-quota allocation before budgeting.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (NKTT)
Description
NKTT rate "22.5 (NHN: 75)": in-quota 22.5%, out-of-quota 75%.
Legal reference
12/2018/TT-BCT
Recommended action
Confirm tariff-quota allocation before budgeting.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
Description
The CPTPP cell "2,7; M: 4" has a general 2.7% and an "M:" 4% rate (commonly read as the Mexico schedule – verify).
Legal reference
115/2022/NĐ-CP
Recommended action
Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
Description
CPTPP: consolidated BT2026 shows "2,7; M: 4", the FTA schedule for period (VI) shows "2,7".
Legal reference
115/2022/NĐ-CP
Recommended action
Check the original Decree and amendments to determine the correct rate.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Description
ACFTA 50%: the preferential rate is equal to or higher than the MFN rate (15%) in the source tariff – claiming the FTA brings no saving.
Related data
MFN 15%
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 2501.00 has 6 lines; 2501.00.91 is distinguished from its siblings by: With sodium chloride content more than 60% but less than 97%, calculated on a dry basis, fortified with iodine.
Related data
2501.00.10 Table salt; 2501.00.20 Unprocessed rock salt; 2501.00.50 Sea water; 2501.00.93 With sodium chloride content 97% or more, calculated on a dry basis; 2501.00.99 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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Khoáng hóa chất khác > Muối. Gồm muối biển và muối mỏ khai thác, chưa qua chế biến. (Tham chiếu mã HS 4 số)
Legal reference
174/2025/NĐ-CP - PL1
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 2501.00.91. 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 15% · out-of-quota 50% for 2501.00.91 was checked against BT2026 (cell BT2026!N3023), 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. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

2. This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);

(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);

(c) Medicaments or other products of Chapter 30;

(d) Perfumery, cosmetic or toilet preparations (Chapter 33);

(e) Dolomite ramming mix (heading 38.16);

(f) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);

(g) Precious or semi-precious stones (heading 71.02 or 71.03);

(h) Cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);

(i) Billiard chalks (heading 95.04); or

(k) Writing or drawing chalks or tailors' chalks (heading 96.09).

3. Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.

4. Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

(1) Tham khảo TCVN 2682:2020, TCVN 7024:2013

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