Chapter 27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
2710.19.30
Carbon black feedstock
- 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
- - 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:
- 2710.19 - - Other:
- - - - Carbon black feedstock
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: / - - Loại khác: / - - - Nguyên liệu để sản xuất than đen(SEN)
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)Special preferential (FTA) rates – 2026
| FTA | Rate | Data basis | Proof of origin | Legal basis | Status |
|---|---|---|---|---|---|
| AJCEP | 0% Lowest published | Consolidated BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 0% (except KH, MY) 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 |
| 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 |
| 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 |
| ACFTA | 5% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| VN-LAO | 5% | 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 |
| CPTPP | 7% | Consolidated BT2026 (VI) |
CPTPP | 115/2022/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 (*) |
| 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 (*) |
| 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.
Rate history / phase-down by year
From the 2022–2027 FTA schedule worksheets
| FTA | Periods |
|---|---|
| ACFTA AC · row 3311 |
2022 - 2027 (một mức cho cả giai đoạn)5%
|
| ATIGA AT · row 3272 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · row 3310 |
30/12/2022 - 31/3/20235%
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 3314 |
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 3314 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: KH, MY Rate with exclusions: 0(-KH, MY ) |
| AANZFTA AANZ · row 3278 |
2022 - 2027 (một mức cho cả giai đoạn)* not eligible
Rate column F (hidden): * |
| AIFTA AI · row 3274 |
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 3274 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · row 3321 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| VN-EAEU EAV · row 3318 |
20221.4%
20230.9%
20240.5%
20250%
20260%
20270%
|
| AHKFTA AKH · row 3326 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| EVFTA EV-NK · row 3297 |
20223.6%
20233.1%
20242.7%
20252.2%
20261.8%
20271.3%
Change flag (helper): X |
| UKVFTA UKV · row 3299 |
20223.6%
20233.1%
20242.7%
20252.2%
20261.8%
20271.3%
Change flag (helper): X |
| CPTPP CPTPP · row 3295 |
(I) → 2021*7%
(II) → 2022*7%
(III) → 2023*7%
(IV) → 2024*7%
(V) → 2025*7%
(VI) → 2026*7%
(VII) → 2027*7%
|
| RCEP A RCEPT-A · row 3318 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP B B · row 3318 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP C C · row 3318 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP D D · row 3318 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP E E · row 3321 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP F F · row 3318 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| VIFTA VI · row 3059 |
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 FTA-013 FTA rate not lower than MFN
- Description
- ACFTA 5%, VN-LAO 5%, CPTPP 7%: 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 2710.19 has 17 lines; 2710.19.30 is distinguished from its siblings by: Carbon black feedstock.
- Related data
- 2710.19.20 Topped crudes; 2710.19.41 Lubricating oil feedstock; 2710.19.42 Lubricating oils for aircraft engines; 2710.19.44 Lubricating greases; 2710.19.45 Lubricating oils for textile; 2710.19.46 Other lubricating oils
- 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 2710.19.30. 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 2710.19.30 was checked against BT2026 (cell BT2026!N3316), 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.