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Chapter 89 · Ships, boats and floating structures

8902.00.45

Of a gross tonnage exceeding 250 but not exceeding 1,000

  1. 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products
  2. - Other:
  3. - - Of a gross tonnage exceeding 250 but not exceeding 1,000

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 / - Loại khác: / - - Tổng dung tích (gross tonnage) trên 250 nhưng không quá 1.000

Unit: unit Level: 8-digit line Source: BT2026 row 17837 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 No data
Export duty No data

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
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
AKFTA 0% 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
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
VKFTA 0% Lowest published Consolidated BT2026
2026		 VK 125/2022/NĐ-CP Ad valorem
VN-LAO 0% Lowest published Consolidated BT2026 S 206/2025/NĐ-CP Ad valorem
AHKFTA 1% Consolidated BT2026
2026		 AHK 123/2022/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
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 2.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 2.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
 2.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 2.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 2.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 2.7% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VCFTA 5% Consolidated BT2026
2026		 VC 112/2022/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
AIFTA * not eligible Consolidated BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/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.

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Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets
FTAPeriods
ACFTA
AC · row 17158
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · row 17087
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 17143
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 17144
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 17149
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0
AANZFTA
AANZ · row 17105
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 17101
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 17147
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 17209
20225% 20235% 20245% 20255% 20265% 20275%
VN-EAEU
EAV · row 17185
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
AHKFTA
AKH · row 17180
20223% 20232% 20242% 20251% 20261% 20270%
EVFTA
EV-NK · row 17210
20223.6% 20233.1% 20242.7% 20252.2% 20261.8% 20271.3%
Change flag (helper): X
UKVFTA
UKV · row 17209
20223.6% 20233.1% 20242.7% 20252.2% 20261.8% 20271.3%
Change flag (helper): X
CPTPP
CPTPP · row 17303
(I) → 2021*0% (II) → 2022*0% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · row 17172
20224.5% 20234% 20243.5% 20253% 20262.5% 20272%
RCEP B
B · row 17172
20224.5% 20234% 20243.5% 20253% 20262.5% 20272%
RCEP C
C · row 17170
20224.5% 20234% 20243.5% 20253% 20262.5% 20272%
RCEP D
D · row 17169
20224.5% 20234.1% 20243.6% 20253.2% 20262.7% 20272.3%
RCEP E
E · row 17173
20224.5% 20234% 20243.5% 20253% 20262.5% 20272%
RCEP F
F · row 17172
20224.5% 20234% 20243.5% 20253% 20262.5% 20272%
VIFTA
VI · row 16107
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
VCFTA 5%: 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 8902.00 has 14 lines; 8902.00.45 is distinguished from its siblings by: Of a gross tonnage exceeding 250 but not exceeding 1,000.
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; 8902.00.33 Of a gross tonnage of 40 or more but not exceeding 101; 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
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 8902.00.45. 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 8902.00.45 was checked against BT2026 (cell BT2026!N17837), 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.