VN Tariff IntelligenceCódigos SA, aranceles de comercio exterior, TLC y asesoría arancelaria inteligente

Capítulo 15 · Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

1515.30.90

Other

  1. 1515 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
  2. 1515.30 - Castor oil and its fractions:
  3. - - Other

Chất béo và dầu không bay hơi khác của thực vật hoặc vi sinh vật (kể cả dầu jojoba) và các phần phân đoạn của chúng, đã hoặc chưa tinh chế, nhưng không thay đổi về mặt hóa học / - Dầu thầu dầu và các phần phân đoạn của dầu thầu dầu: / - - Loại khác

Unidad: kg/liter Nivel: Línea de 8 dígitos Fuente: BT2026 fila 1997 FUENTE

Impuestos aplicables en 2026

Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario 22,5% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 15% 26/2023/NĐ-CP · 15/07/2023
IVA 8 / 10 (varios tipos) 181/2025/NĐ-CP · 01/07/2025
Impuesto especial al consumo Sin datos
Impuesto ambiental Sin datos
Derecho de exportación Sin datos

Aranceles preferenciales especiales (TLC) – 2026

FTAArancelBase de datosPrueba de origenBase jurídicaEstado
AANZFTA 0% Más bajo publicado Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP Ad valorem
ACFTA 0% (excepto MM) Más bajo publicado Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP Ad valorem
AIFTA 0% Más bajo publicado Arancel consolidado BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP Ad valorem
AJCEP 0% Más bajo publicado Arancel consolidado BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% (excepto MY) 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
RCEP (Anexo A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 0% Más bajo publicado Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo B)
AU
 0% Más bajo publicado Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo C)
CN
 0% Más bajo publicado Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo D)
JP
 0% Más bajo publicado Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo E)
KR
 0% Más bajo publicado Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo F)
NZ
 0% Más bajo publicado Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VCFTA 0% Más bajo publicado Arancel consolidado BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
VJEPA 0% Más bajo publicado Arancel consolidado BT2026
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/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
CPTPP 1,8% · M: 2.7% Arancel consolidado BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
AHKFTA 3% Arancel consolidado BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
EVFTA 3,6% Arancel consolidado BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 3,6% Arancel consolidado BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
VIFTA 15% Arancel consolidado BT2026
2026		 Form VI (verify) 131/2024/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

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
FTAPeriodos
ACFTA
AC · fila 1998
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: MM
ATIGA
AT · fila 1971
20220% 20230% 20240% 20250% 20260% 20270%
Regla específica por producto: RVC40; hoặc CC; hoặc không yêu cầu Chuyển đổi mã số hàng hóa với điều kiện hàng hóa được sản xuất bằng phương pháp tinh chế
AJCEP
AJ · fila 2001
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 · fila 2003
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 · fila 2005
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: MY Arancel con exclusiones: 0(-MY)
AANZFTA
AANZ · fila 1973
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0
AIFTA
AI · fila 1973
30/12/20220% 31/12/2022 - 30/12/20230% 31/12/2023 - 30/12/20240% 31/12/2024 - 31/12/20250% 01/01/2026 - 31/12/20260% 01/01/2027 - 31/12/20270%
VKFTA
VK · fila 1971
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · fila 2012
20222% 20231% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · fila 2011
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · fila 2017
20229% 20236% 20246% 20253% 20263% 20270%
EVFTA
EV-NK · fila 1976
20227,2% 20236,3% 20245,4% 20254,5% 20263,6% 20272,7%
Indicador de cambio (auxiliar): X
UKVFTA
UKV · fila 1978
20227,2% 20236,3% 20245,4% 20254,5% 20263,6% 20272,7%
Indicador de cambio (auxiliar): X
CPTPP
CPTPP · fila 1978
(I) → 2021*6,3% (II) → 2022*5,4% (III) → 2023*4,5% (IV) → 2024*3,6% (V) → 2025*2,7% (VI) → 2026*1,8% (VII) → 2027*0,9%
RCEP A
RCEPT-A · fila 2003
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · fila 2003
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · fila 2003
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · fila 2003
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · fila 2006
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · fila 2003
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · fila 1862
202415% 202515% 202615% 202715%
Columna auxiliar J: 8

* Los periodos del CPTPP (I)–(VII) se asocian a años comparándolos con el BT2026 (datos DERIVADOS – verificar).

Asesoría y advertencias

Evaluación general (no se considera el origen). Ejecute Smart Tariff Advisory para una evaluación específica del origen.

YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
Descripción
Item policy (source, Vietnamese): HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021)
Referencia jurídica
1182/QĐ-BCT-PL
Acción recomendada
Prepare inspection/certification filings under the cited instruments before clearance.
Estado de verificación
Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
Descripción
Item policy (source, Vietnamese): Thực phẩm, phụ gia thực phẩm và bao gói, dụng cụ chưa đựng (15/2024/TT-BYT)
Referencia jurídica
15/2024/TT-BYT
Acción recomendada
Read the referenced instruments.
Estado de verificación
Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
Descripción
The CPTPP cell "1,8; M: 2,7" has a general 1,8% and an "M:" 2.7% rate (commonly read as the Mexico schedule – verify).
Referencia jurídica
115/2022/NĐ-CP
Acción recomendada
Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
Estado de verificación
No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
Descripción
CPTPP: consolidated BT2026 shows "1,8; M: 2,7", the FTA schedule for period (VI) shows "1,8".
Referencia jurídica
115/2022/NĐ-CP
Acción recomendada
Check the original Decree and amendments to determine the correct rate.
Estado de verificación
No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Descripción
VIFTA 15%: the preferential rate is equal to or higher than the MFN rate (15%) in the source tariff – claiming the FTA brings no saving.
Datos relacionados
MFN 15%
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 1515.30 has 2 lines; 1515.30.90 is distinguished from its siblings by: Other.
Datos relacionados
1515.30.10 Crude oil
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 "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 1515.30.90. 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 15% for 1515.30.90 was checked against BT2026 (cell BT2026!N1997), 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) Pig fat or poultry fat of heading 02.09;

(b) Cocoa butter, fat or oil (heading 18.04);

(c) Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21);

(d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;

(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f) Factice derived from oils (heading 40.02).

2. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).

3. Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.

Subheading Notes

1. For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2. For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2% by weight.

(1): Tham khảo TCVN 6312:2020 và TCVN 7597:2018

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022