Chapter 27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

2710.12.92

Other, petroleum spirit, having a flash point of less than 23 oC

  1. 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
  2. - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:
  3. 2710.12 - - Light oils and preparations:
  4. - - - Other:
  5. - - - - Other, petroleum spirit, having a flash point of less than 23 oC

Dầu có nguồn gốc từ dầu mỏ và các loại dầu thu được từ các khoáng bi-tum, trừ dầu thô; các chế phẩm chưa được chi tiết hoặc ghi ở nơi khác, có chứa hàm lượng từ 70% trở lên là dầu có nguồn gốc từ dầu mỏ hoặc các loại dầu thu được từ các khoáng bi-tum, những loại dầu này là thành phần cơ bản của các chế phẩm đó; dầu thải. (SEN) / - Dầu có nguồn gốc từ dầu mỏ và các loại dầu thu được từ các khoáng bi-tum (trừ dầu thô) và các chế phẩm chưa được chi tiết hoặc ghi ở nơi khác, có chứa hàm lượng từ 70% trở lên là dầu có nguồn gốc từ dầu mỏ hoặc các loại dầu thu được từ các khoáng bi-tum, những loại dầu này là thành phần cơ bản của các chế phẩm đó, trừ loại chứa dầu diesel sinh học và trừ dầu thải: / - - Dầu nhẹ và các chế phẩm: / - - - Loại khác: / - - - - Loại khác, spirit dầu mỏ(1), có độ chớp cháy dưới 23oC

Unit: kg/liter Level: 8-digit line Source: BT2026 row 3312 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 Env. tax – see schedule 109/2025/UBTVQH15 · 6 Aug 2021
Export duty No data

See the 2026 environmental tax schedule →

Special preferential (FTA) rates – 2026

FTARateData basisProof of originLegal basisStatus
ATIGA 0% Lowest published Consolidated BT2026
2026
D 126/2022/NĐ-CP Ad valorem
CPTPP 7% Consolidated BT2026
(VI)
CPTPP 115/2022/NĐ-CP Ad valorem
EVFTA 7% Consolidated BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 7% Consolidated BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
VN-EAEU 7% Consolidated BT2026
2026
EAV 113/2022/NĐ-CP Ad valorem
VN-LAO 10% Consolidated BT2026 S 206/2025/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
VKFTA 12% Consolidated BT2026
2026
VK 125/2022/NĐ-CP Ad valorem
ACFTA 20% (except CN) Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP Ad valorem
AKFTA 24% Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Ad valorem
AANZFTA * not eligible Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP Not eligible (*)
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 (*)
AJCEP * not eligible Consolidated BT2026
01/4/2026 - 31/3/2027
AJ 120/2022/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 (*)
VCFTA * not eligible Consolidated BT2026
2026
VC 112/2022/NĐ-CP Not eligible (*)
VJEPA * not eligible Consolidated BT2026
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP Not eligible (*)
VIFTA * not eligible Consolidated BT2026
2026
Form VI (verify) 131/2024/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 3307
2022 - 2027 (một mức cho cả giai đoạn)20%
Excluded countries: CN
ATIGA
AT · row 3268
202210% 20235% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 3306
30/12/2022 - 31/3/2023* not eligible 01/4/2023 - 31/3/2024* not eligible 01/4/2024 - 31/3/2025* not eligible 01/4/2025 - 31/3/2026* not eligible 01/4/2026 - 31/3/2027* not eligible 01/4/2027 - 31/3/2028* not eligible
VJEPA
VJ · row 3310
30/12/2022 - 31/3/2023* not eligible 01/4/2023 - 31/3/2024* not eligible 01/4/2024 - 31/3/2025* not eligible 01/4/2025 - 31/3/2026* not eligible 01/4/2026 - 31/3/2027* not eligible 01/4/2027 - 31/3/2028* not eligible
AKFTA
AK · row 3310
2022 - 2027 (một mức cho cả giai đoạn)24%
Rate with exclusions: 24
AANZFTA
AANZ · row 3274
2022 - 2027 (một mức cho cả giai đoạn)* not eligible
Rate column F (hidden): *
AIFTA
AI · row 3270
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 3270
202212% 202312% 202412% 202512% 202612% 202712%
VCFTA
VC · row 3317
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
VN-EAEU
EAV · row 3314
202210% 20237% 20247% 20257% 20267% 20270%
AHKFTA
AKH · row 3322
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
EVFTA
EV-NK · row 3293
202220% 202320% 202415% 202510% 20267% 20277%
Change flag (helper): X
UKVFTA
UKV · row 3295
202220% 202320% 202415% 202510% 20267% 20277%
Change flag (helper): X
CPTPP
CPTPP · row 3291
(I) → 2021*20% (II) → 2022*15% (III) → 2023*10% (IV) → 2024*7% (V) → 2025*7% (VI) → 2026*7% (VII) → 2027*7%
RCEP A
RCEPT-A · row 3314
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP B
B · row 3314
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP C
C · row 3314
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP D
D · row 3314
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP E
E · row 3317
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP F
F · row 3314
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
VIFTA
VI · row 3055
2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
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-004 Other item policy
Description
Item policy (source, Vietnamese): Xăng dầu (41/2019/TT-BCT)
Legal reference
41/2019/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
VN-LAO 10%, VKFTA 12%, ACFTA 20%, AKFTA 24%: 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 2710.12 has 22 lines; 2710.12.92 is distinguished from its siblings by: Other, petroleum spirit, having a flash point of less than 23 oC.
Related data
2710.12.11 Of RON 97 and above; 2710.12.12 Of RON 90 and above but below RON 97; 2710.12.13 Of other RON; 2710.12.21 Unblended; 2710.12.22 Blended with ethanol; 2710.12.23 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
YELLOW – REVIEW REQUIRED TAX-003 Subject to environmental protection tax
Description
The environmental tax column shows "MT" – a specific tax per unit.
Legal reference
109/2025/UBTVQH15
Recommended action
Look up the 2026 environmental tax schedule and enter quantity to compute.
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 2710.12.92. 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 2710.12.92 was checked against BT2026 (cell BT2026!N3312), 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) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;

(b) Medicaments of heading 30.03 or 30.04; or

(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

2. References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

3. For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading Notes

1. For the purposes of subheading 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

2. For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.

3. For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.

4. For the purposes of subheading 2710.12, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210oC according to the ISO 3405 method (equivalent to the ASTM D 86 method).

5. For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

(1) Tham khảo TCVN 3575-81

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

(*) Cut-backs: thường chứa hàm lượng bitum hòa trong dung môi từ 60% trở lên. Chúng được sử dụng cho rải mặt đường.