Chapter 89 · Ships, boats and floating structures

8902.00.33

Of a gross tonnage of 40 or more but not exceeding 101

8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products
- Fishing vessels:
- - Of a gross tonnage of 40 or more but not exceeding 101

Tàu thuyền đánh bắt thủy sản; tàu chế biến và các loại tàu khác dùng cho chế biến hoặc bảo quản thủy sản đánh bắt / - Tàu thuyền đánh bắt thủy sản: / - - Tổng dung tích (gross tonnage) từ 40 trở lên nhưng không quá 101

Unit: unit Level: 8-digit line Source: BT2026 row 17827 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 No data

Export duty No data

Special preferential (FTA) rates – 2026

Country of origin

FTA	Rate	Data basis	Proof of origin	Legal basis	Status
ACFTA	0% Lowest published	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	E	118/2022/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
CPTPP	0% Lowest published	Consolidated BT2026 (VI)	CPTPP	115/2022/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
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
AKFTA	5%	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	AK	119/2022/NĐ-CP	Ad valorem
VKFTA	5%	Consolidated BT2026 2026	VK	125/2022/NĐ-CP	Ad valorem
RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH	6.7%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex B) AU	6.7%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex F) NZ	6.7%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex C) CN	7.5%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
AANZFTA	10%	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	AANZ	121/2022/NĐ-CP	Ad valorem
RCEP (Annex D) JP	10%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex E) KR	10%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/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
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 (*)
VCFTA	* not eligible	Consolidated BT2026 2026	VC	112/2022/NĐ-CP	Not eligible (*)
VN-EAEU	* not eligible	Consolidated BT2026 2026	EAV	113/2022/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

FTA	Periods
ACFTA AC · row 17148	2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA AT · row 17077	20220% 20230% 20240% 20250% 20260% 20270%
AJCEP AJ · row 17133	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 17134	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 17139	2022 - 2027 (một mức cho cả giai đoạn)5% Rate with exclusions: 5
AANZFTA AANZ · row 17095	2022 - 2027 (một mức cho cả giai đoạn)10% Rate column F (hidden): 10
AIFTA AI · row 17091	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 17137	20225% 20235% 20245% 20255% 20265% 20275%
VCFTA VC · row 17199	2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
VN-EAEU EAV · row 17175	2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
AHKFTA AKH · row 17170	2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
EVFTA EV-NK · row 17200	20227.2% 20236.3% 20245.4% 20254.5% 20263.6% 20272.7% Change flag (helper): X
UKVFTA UKV · row 17199	20227.2% 20236.3% 20245.4% 20254.5% 20263.6% 20272.7% Change flag (helper): X
CPTPP CPTPP · row 17293	(I) → 20210% (II) → 20220% (III) → 20230% (IV) → 20240% (V) → 20250% (VI) → 20260% (VII) → 2027*0%
RCEP A RCEPT-A · row 17162	20229.3% 20238.7% 20248% 20257.3% 20266.7% 20276%
RCEP B B · row 17162	20229.3% 20238.7% 20248% 20257.3% 20266.7% 20276%
RCEP C C · row 17160	20229.5% 20239% 20248.5% 20258% 20267.5% 20277%
RCEP D D · row 17159	202210% 202310% 202410% 202510% 202610% 202710%
RCEP E E · row 17163	202210% 202310% 202410% 202510% 202610% 202710%
RCEP F F · row 17162	20229.3% 20238.7% 20248% 20257.3% 20266.7% 20276%
VIFTA VI · row 16097	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: AANZFTA 10%, RCEP (Annex D) 10%, RCEP (Annex E) 10%: 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 8902.00 has 14 lines; 8902.00.33 is distinguished from its siblings by: Of a gross tonnage of 40 or more but not exceeding 101.
Related data: 8902.00.31 Of a gross tonnage not exceeding 26; 8902.00.32 Of a gross tonnage exceeding 26 but less than 40; 8902.00.34 Of a gross tonnage exceeding 101 but not exceeding 250; 8902.00.35 Of a gross tonnage exceeding 250 but not exceeding 1,000; 8902.00.36 Of a gross tonnage exceeding 1,000 but not exceeding 4,000; 8902.00.37 Of a gross tonnage exceeding 4,000
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 8902.00.33. 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 8902.00.33 was checked against BT2026 (cell BT2026!N17827), 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

Note

1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.

Legal references

15/2023/QĐ-TTg Effective (per source)
Ordinary import duty
26/2023/NĐ-CP Effective (per source)
Preferential (MFN)
118/2022/NĐ-CP Effective (per source)
scheme.ACFTA
126/2022/NĐ-CP Effective (per source)
scheme.ATIGA
120/2022/NĐ-CP Effective (per source)
scheme.AJCEP
124/2022/NĐ-CP Effective (per source)
scheme.VJEPA
119/2022/NĐ-CP Effective (per source)
scheme.AKFTA
121/2022/NĐ-CP Effective (per source)
scheme.AANZFTA
122/2022/NĐ-CP Effective (per source)
scheme.AIFTA
125/2022/NĐ-CP Effective (per source)
scheme.VKFTA
112/2022/NĐ-CP Effective (per source)
scheme.VCFTA
113/2022/NĐ-CP Effective (per source)
scheme.VN-EAEU
115/2022/NĐ-CP Effective (per source)
scheme.CPTPP
123/2022/NĐ-CP Effective (per source)
scheme.AHKFTA
116/2022/NĐ-CP Effective (per source)
scheme.EVFTA
117/2022/NĐ-CP Effective (per source)
scheme.UKVFTA
206/2025/NĐ-CP Effective (per source)
scheme.VN-LAO
131/2024/NĐ-CP Unverified
scheme.VIFTA
129/2022/NĐ-CP Effective (per source)
scheme.RCEP
181/2025/NĐ-CP Effective (per source)
VAT

Related HS codes

8902.00.31 Of a gross tonnage not exceeding 26
8902.00.32 Of a gross tonnage exceeding 26 but less than 40
8902.00.34 Of a gross tonnage exceeding 101 but not exceeding 250
8902.00.35 Of a gross tonnage exceeding 250 but not exceeding 1,000
8902.00.36 Of a gross tonnage exceeding 1,000 but not exceeding 4,000
8902.00.37 Of a gross tonnage exceeding 4,000
8902.00.41 Of a gross tonnage not exceeding 26
8902.00.42 Of a gross tonnage exceeding 26 but less than 40
8902.00.43 Of a gross tonnage of 40 or more but not exceeding 101
8902.00.44 Of a gross tonnage exceeding 101 but not exceeding 250
8902.00.45 Of a gross tonnage exceeding 250 but not exceeding 1,000
8902.00.46 Of a gross tonnage exceeding 1,000 but not exceeding 4,000