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

2710.19.89

Other medium oils and preparations

  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. 2710.19 - - Other:
  4. - - - Other medium oils and preparations

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: / - - - Dầu trung khác và các chế phẩm (SEN)

Unit: kg/liter Level: 8-digit line Source: BT2026 row 3332 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 Env. tax – see schedule 109/2025/UBTVQH15 · 6 Aug 2021
Export duty 0% 26/2023/NĐ-CP · 31 May 2023

See the 2026 environmental tax schedule →

Special preferential (FTA) rates – 2026

FTARateData basisProof of originLegal basisStatus
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
VKFTA 0% Lowest published Consolidated BT2026
2026
VK 125/2022/NĐ-CP Ad valorem
VIFTA 0% Lowest published Consolidated BT2026
2026
Form VI (verify) 131/2024/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
EVFTA 5.4% Consolidated BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 5.4% Consolidated BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
VN-EAEU 7% Consolidated BT2026
2026
EAV 113/2022/NĐ-CP Ad valorem
AJCEP 15% Consolidated BT2026
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP Ad valorem
CPTPP 15% Consolidated BT2026
(VI)
CPTPP 115/2022/NĐ-CP Ad valorem
VJEPA 15% Consolidated BT2026
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/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 (*)

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 3327
2022 - 2027 (một mức cho cả giai đoạn)5%
ATIGA
AT · row 3288
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 3326
30/12/2022 - 31/3/202315% 01/4/2023 - 31/3/202415% 01/4/2024 - 31/3/202515% 01/4/2025 - 31/3/202615% 01/4/2026 - 31/3/202715% 01/4/2027 - 31/3/202815%
VJEPA
VJ · row 3330
30/12/2022 - 31/3/202315% 01/4/2023 - 31/3/202415% 01/4/2024 - 31/3/202515% 01/4/2025 - 31/3/202615% 01/4/2026 - 31/3/202715% 01/4/2027 - 31/3/202815%
AKFTA
AK · row 3330
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: KH, MY Rate with exclusions: 0(-KH, MY )
AANZFTA
AANZ · row 3294
2022 - 2027 (một mức cho cả giai đoạn)* not eligible
Rate column F (hidden): *
AIFTA
AI · row 3290
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 3290
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 3337
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
VN-EAEU
EAV · row 3334
20227% 20237% 20247% 20257% 20267% 20270%
AHKFTA
AKH · row 3342
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
EVFTA
EV-NK · row 3313
202210.9% 20239.5% 20248.1% 20256.8% 20265.4% 20274%
Change flag (helper): X
UKVFTA
UKV · row 3315
202210.9% 20239.5% 20248.1% 20256.8% 20265.4% 20274%
Change flag (helper): X
CPTPP
CPTPP · row 3311
(I) → 2021*15% (II) → 2022*15% (III) → 2023*15% (IV) → 2024*15% (V) → 2025*15% (VI) → 2026*15% (VII) → 2027*15%
RCEP A
RCEPT-A · row 3334
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP B
B · row 3334
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP C
C · row 3334
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP D
D · row 3334
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP E
E · row 3337
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
RCEP F
F · row 3334
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
VIFTA
VI · row 3075
202410% 20255% 20260% 20270%
Helper column J: 8

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

Export duties

DescriptionRaterow
- - - Dầu trung khác và các chế phẩm0% XK!1071

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%, EVFTA 5.4%, UKVFTA 5.4%, VN-EAEU 7%, AJCEP 15%, CPTPP 15%, VJEPA 15%: 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; 2710.19.89 is distinguished from its siblings by: Other medium oils and preparations.
Related data
2710.19.20 Topped crudes; 2710.19.30 Carbon black feedstock; 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
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 2710.19.89. 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 2710.19.89 was checked against BT2026 (cell BT2026!N3332), 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.