Capítulo 03 · Fish and crustaceans, molluscs and other aquatic invertebrates
0303.89.14
Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea)
- 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04
- - Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99:
- 0303.89 - - Other:
- - - - Marine fish:
- - - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea)
Cá, đông lạnh, trừ phi-lê cá (fillets) và các loại thịt cá khác thuộc nhóm 03.04 / - Loại cá khác, trừ các phụ phẩm ăn được sau giết mổ của cá thuộc các phân nhóm từ 0303.91 đến 0303.99: / - - Loại khác: / - - - Cá biển: / - - - - Cá hố savalai (Lepturacanthus savala), cá đù Belanger (Johnius belangerii), cá đù Reeve (Chrysochir aureus) và cá đù mắt to (Pennahia anea)
Impuestos aplicables en 2026
Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario
15%
15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF)
10%
26/2023/NĐ-CP · 15/07/2023
IVA
* / 5 / 8 / 10 (varios tipos)
181/2025/NĐ-CP · 01/07/2025
Impuesto especial al consumo
Sin datos
Impuesto ambiental
Sin datos
Derecho de exportación
0%
26/2023/NĐ-CP · 31/05/2023
Aranceles preferenciales especiales (TLC) – 2026
| FTA | Arancel | Base de datos | Prueba de origen | Base jurídica | Estado |
|---|---|---|---|---|---|
| ACFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AKFTA | 0% (excepto KR, TH) Más bajo publicado | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| CPTPP | 0% Más bajo publicado | Arancel consolidado BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VKFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-EAEU | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
EAV | 113/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Más bajo publicado | Arancel consolidado BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| AANZFTA | 5% | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
5% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo B) AU |
5% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo C) CN |
5% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo E) KR |
5% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo F) NZ |
5% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VCFTA | 5% | Arancel consolidado BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo D) JP |
5,5% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| AHKFTA | 10% | Arancel consolidado BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| VN-CAM | Sin datos | Sin datos | S | 56/2026/NĐ-CP | Sin datos |
| VNCU | Sin datos | Sin datos | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Sin datos |
| AIFTA | 15% | Arancel consolidado BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AJCEP | 30% | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| VJEPA | 30% | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| VIFTA | * no elegible | Arancel consolidado BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | No elegible (*) |
Que exista un arancel publicado no significa que las mercancías cumplan los requisitos. Se exigen las reglas de origen y una prueba de origen válida.
Ejecutar Smart Tariff Advisory Comparar TLC Calcular impuestos
Historial de aranceles / desgravación por año
De las hojas de las listas de TLC 2022–2027
| FTA | Periodos |
|---|---|
| ACFTA AC · fila 416 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · fila 417 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · fila 419 |
30/12/2022 - 31/3/202330%
01/4/2023 - 31/3/202430%
01/4/2024 - 31/3/202530%
01/4/2025 - 31/3/202630%
01/4/2026 - 31/3/202730%
01/4/2027 - 31/3/202830%
|
| VJEPA VJ · fila 417 |
30/12/2022 - 31/3/202330%
01/4/2023 - 31/3/202430%
01/4/2024 - 31/3/202530%
01/4/2025 - 31/3/202630%
01/4/2026 - 31/3/202730%
01/4/2027 - 31/3/202830%
|
| AKFTA AK · fila 417 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: KR, TH Arancel con exclusiones: 0(-KR, TH) |
| AANZFTA AANZ · fila 416 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Columna de arancel F (oculta): 5 |
| AIFTA AI · fila 419 |
30/12/202218%
31/12/2022 - 30/12/202317%
31/12/2023 - 30/12/202416%
31/12/2024 - 31/12/202515%
01/01/2026 - 31/12/202615%
01/01/2027 - 31/12/202715%
|
| VKFTA VK · fila 417 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · fila 418 |
202221%
202321%
20245%
20255%
20265%
20275%
|
| VN-EAEU EAV · fila 419 |
20222,7%
20231,8%
20240,9%
20250%
20260%
20270%
|
| AHKFTA AKH · fila 418 |
202210%
202310%
202410%
202510%
202610%
202710%
|
| EVFTA EV-NK · fila 416 |
20222,5%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · fila 418 |
20222,5%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · fila 418 |
(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 · fila 417 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP B B · fila 417 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP C C · fila 417 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP D D · fila 417 |
20229,1%
20238,2%
20247,3%
20256,4%
20265,5%
20274,5%
|
| RCEP E E · fila 417 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP F F · fila 417 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| VIFTA VI · fila 399 |
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
Columna auxiliar J: 8 |
* Los periodos del CPTPP (I)–(VII) se asocian a años comparándolos con el BT2026 (datos DERIVADOS – verificar).
Derechos de exportación
| Descripción | Arancel | fila |
|---|---|---|
| - - - - Cá hố savalai (Lepturacanthus savala), cá đù Belanger (Johnius belangerii), cá đù Reeve (Chrysochir aureus) và cá đù mắt to (Pennahia anea) | 0% | XK!188 |
Asesoría y advertencias
Evaluación general (no se considera el origen). Ejecute Smart Tariff Advisory para una evaluación específica del origen.
YELLOW – REVIEW REQUIRED DOC-003 Quarantine
- Descripción
- Item policy (source, Vietnamese): Động vật, sản phẩm động vật thủy sản phải kiểm dịch (01/2024/TT-BNNPTNT M5)
- Referencia jurídica
- 01/2024/TT-BNNPTNT
- Acción recomendada
- Register for animal/plant quarantine as required.
- Estado de verificación
- Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED DOC-003 Quarantine
- Descripción
- Item policy (source, Vietnamese): Động vật, sản phẩm động vật thủy sản phải kiểm dịch (01/2024/TT-BNNPTNT M5)*
- Referencia jurídica
- 01/2024/TT-BNNPTNT
- Acción recomendada
- Register for animal/plant quarantine as required.
- Estado de verificación
- Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Descripción
- AHKFTA 10%, AIFTA 15%, AJCEP 30%, VJEPA 30%: the preferential rate is equal to or higher than the MFN rate (10%) in the source tariff – claiming the FTA brings no saving.
- Datos relacionados
- MFN 10%
- Acción recomendada
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Descripción
- Subheading 0303.89 has 14 lines; 0303.89.14 is distinguished from its siblings by: Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea).
- Datos relacionados
- 0303.89.11 Grouper; 0303.89.13 Bluntnose lizardfish (Trachinocephalus myops); 0303.89.15 Indian threadfins (Polynemus indicus); 0303.89.16 Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda); 0303.89.17 Black pomfrets (Parastromatus niger); 0303.89.18 Mangrove red snappers (Lutjanus argentimaculatus)
- Referencia jurídica
- 31/2022/TT-BTC
- Acción recomendada
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Descripción
- The VAT column shows "*/5/8/10".
- Referencia jurídica
- 181/2025/NĐ-CP
- Acción recomendada
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Estado de verificación
- No verificado – requiere comprobación
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Descripción
- The source file records no trade remedy for 0303.89.14. This does NOT mean there is no risk.
- Acción recomendada
- Check the MOIT Trade Remedies Authority database.
- Estado de verificación
- No verificado – requiere comprobación
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Descripción
- The MFN rate 10% for 0303.89.14 was checked against BT2026 (cell BT2026!N422), basis 26/2023/NĐ-CP.
- Referencia jurídica
- 26/2023/NĐ-CP
- Acción recomendada
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Estado de verificación
- Cotejado con el archivo arancelario de origen
Notas de capítulo
Notes
1. This Chapter does not cover:
(a) Mammals of heading 01.06;
(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);
(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or
(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).
2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
3. Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022