Chapter 98 ·

9804.17.21

Đã bỏ đầu, còn đuôi

9804 Động vật giáp xác, đã được hun khói.
- Đông lạnh:
9804.17 - - Tôm shrimps và tôm prawn khác:
- - - Tôm thẻ chân trắng (Litopenaeus vannamei):
- - - - Đã bỏ đầu, còn đuôi

Động vật giáp xác, đã được hun khói. / - Đông lạnh: / - - Tôm shrimps và tôm prawn khác: / - - - Tôm thẻ chân trắng (Litopenaeus vannamei): / - - - - Đã bỏ đầu, còn đuôi

Level: 8-digit line Source: BT2026 row 19063 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)

Ordinary import duty 40.5% 15/2023/QĐ-TTg · 15 Jul 2023

Preferential (MFN) 27% 26/2023/NĐ-CP · 15 Jul 2023

VAT No data

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
AANZFTA	No data	No data	AANZ	121/2022/NĐ-CP	No data
ACFTA	No data	No data	E	118/2022/NĐ-CP	No data
AHKFTA	No data	No data	AHK	123/2022/NĐ-CP	No data
AIFTA	No data	No data	AI	122/2022/NĐ-CP	No data
AJCEP	No data	No data	AJ	120/2022/NĐ-CP	No data
AKFTA	No data	No data	AK	119/2022/NĐ-CP	No data
ATIGA	No data	No data	D	126/2022/NĐ-CP	No data
CPTPP	No data	No data	CPTPP	115/2022/NĐ-CP	No data
EVFTA	No data	No data	EUR.1	116/2022/NĐ-CP	No data
RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH	No data	No data	RCEP Form / Declaration of origin	129/2022/NĐ-CP	No data
RCEP (Annex B) AU	No data	No data	RCEP Form / Declaration of origin	129/2022/NĐ-CP	No data
RCEP (Annex C) CN	No data	No data	RCEP Form / Declaration of origin	129/2022/NĐ-CP	No data
RCEP (Annex D) JP	No data	No data	RCEP Form / Declaration of origin	129/2022/NĐ-CP	No data
RCEP (Annex E) KR	No data	No data	RCEP Form / Declaration of origin	129/2022/NĐ-CP	No data
RCEP (Annex F) NZ	No data	No data	RCEP Form / Declaration of origin	129/2022/NĐ-CP	No data
UKVFTA	No data	No data	EUR.1	117/2022/NĐ-CP	No data
VCFTA	No data	No data	VC	112/2022/NĐ-CP	No data
VJEPA	No data	No data	JV · Form VJ	124/2022/NĐ-CP	No data
VKFTA	No data	No data	VK	125/2022/NĐ-CP	No data
VN-CAM	No data	No data	S	56/2026/NĐ-CP	No data
VN-EAEU	No data	No data	EAV	113/2022/NĐ-CP	No data
VN-LAO	No data	No data	S	206/2025/NĐ-CP	No data
VNCU	No data	No data	VNCB · Form VC (Cuba)	114/2022/NĐ-CP	No data
VIFTA	No data	No data	Form VI (verify)	131/2024/NĐ-CP	No data

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

Advisory & warnings

General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.

YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist

Description: Subheading 9804.17 has 7 lines; 9804.17.21 is distinguished from its siblings by: Đã bỏ đầu, còn đuôi.
Related data: 9804.17.11 Đã bỏ đầu; 9804.17.19 Loại khác; 9804.17.22 Đã bỏ đầu, bỏ đuôi; 9804.17.29 Loại khác; 9804.17.30 Tôm càng xanh (Macrobrachium rosenbergii); 9804.17.90 Loại khác
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

GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required

Description: The source file records no trade remedy for 9804.17.21. 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 27% for 9804.17.21 was checked against BT2026 (cell BT2026!N19063), 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