Capítulo 27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

2710.19.72

Other diesel fuels

  1. 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
  2. - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:
  3. 2710.19 - - Other:
  4. - - - Diesel fuel; fuel oils:
  5. - - - - Other diesel fuels

Dầu có nguồn gốc từ dầu mỏ và các loại dầu thu được từ các khoáng bi-tum, trừ dầu thô; các chế phẩm chưa được chi tiết hoặc ghi ở nơi khác, có chứa hàm lượng từ 70% trở lên là dầu có nguồn gốc từ dầu mỏ hoặc các loại dầu thu được từ các khoáng bi-tum, những loại dầu này là thành phần cơ bản của các chế phẩm đó; dầu thải. (SEN) / - Dầu có nguồn gốc từ dầu mỏ và các loại dầu thu được từ các khoáng bi-tum (trừ dầu thô) và các chế phẩm chưa được chi tiết hoặc ghi ở nơi khác, có chứa hàm lượng từ 70% trở lên là dầu có nguồn gốc từ dầu mỏ hoặc các loại dầu thu được từ các khoáng bi-tum, những loại dầu này là thành phần cơ bản của các chế phẩm đó, trừ loại chứa dầu diesel sinh học và trừ dầu thải: / - - Loại khác: / - - - Nhiên liệu diesel; các loại dầu nhiên liệu: / - - - - Nhiên liệu diesel khác

Unidad: kg/liter Nivel: Línea de 8 dígitos Fuente: BT2026 fila 3327 FUENTE

Impuestos aplicables en 2026

Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario 10,5% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 7% (0% từ 09/3-30/4 theo NĐ72) 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 Impuesto amb. – ver tabla 109/2025/UBTVQH15 · 06/08/2021
Derecho de exportación 0% 26/2023/NĐ-CP · 31/05/2023

Ver la tabla del impuesto ambiental 2026 →

Aranceles preferenciales especiales (TLC) – 2026

FTAArancelBase de datosPrueba de origenBase jurídicaEstado
AKFTA 0% (excepto KH, MY, KR) 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
VKFTA 0% Más bajo publicado Arancel consolidado BT2026
2026
VK 125/2022/NĐ-CP Ad valorem
EVFTA 7% Arancel consolidado BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 7% Arancel consolidado BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
VN-EAEU 7% Arancel consolidado BT2026
2026
EAV 113/2022/NĐ-CP Ad valorem
VN-LAO 7% Arancel consolidado BT2026 S 206/2025/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
ACFTA 8% (excepto CN) Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP Ad valorem
CPTPP 20% Arancel consolidado BT2026
(VI)
CPTPP 115/2022/NĐ-CP Ad valorem
AANZFTA * no elegible Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP No elegible (*)
AHKFTA * no elegible Arancel consolidado BT2026
2026
AHK 123/2022/NĐ-CP No elegible (*)
AIFTA * no elegible Arancel consolidado BT2026
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP No elegible (*)
AJCEP * no elegible Arancel consolidado BT2026
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP No elegible (*)
RCEP (Anexo A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
* no elegible Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP No elegible (*)
RCEP (Anexo B)
AU
* no elegible Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP No elegible (*)
RCEP (Anexo C)
CN
* no elegible Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP No elegible (*)
RCEP (Anexo D)
JP
* no elegible Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP No elegible (*)
RCEP (Anexo E)
KR
* no elegible Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP No elegible (*)
RCEP (Anexo F)
NZ
* no elegible Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP No elegible (*)
VCFTA * no elegible Arancel consolidado BT2026
2026
VC 112/2022/NĐ-CP No elegible (*)
VJEPA * no elegible Arancel consolidado BT2026
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP No elegible (*)
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
FTAPeriodos
ACFTA
AC · fila 3322
2022 - 2027 (một mức cho cả giai đoạn)8%
Países excluidos: CN
ATIGA
AT · fila 3283
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · fila 3321
30/12/2022 - 31/3/2023* no elegible 01/4/2023 - 31/3/2024* no elegible 01/4/2024 - 31/3/2025* no elegible 01/4/2025 - 31/3/2026* no elegible 01/4/2026 - 31/3/2027* no elegible 01/4/2027 - 31/3/2028* no elegible
VJEPA
VJ · fila 3325
30/12/2022 - 31/3/2023* no elegible 01/4/2023 - 31/3/2024* no elegible 01/4/2024 - 31/3/2025* no elegible 01/4/2025 - 31/3/2026* no elegible 01/4/2026 - 31/3/2027* no elegible 01/4/2027 - 31/3/2028* no elegible
AKFTA
AK · fila 3325
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: KH, MY, KR Arancel con exclusiones: 0(-KH, MY, KR)
AANZFTA
AANZ · fila 3289
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
Columna de arancel F (oculta): *
AIFTA
AI · fila 3285
30/12/2022* no elegible 31/12/2022 - 30/12/2023* no elegible 31/12/2023 - 30/12/2024* no elegible 31/12/2024 - 31/12/2025* no elegible 01/01/2026 - 31/12/2026* no elegible 01/01/2027 - 31/12/2027* no elegible
VKFTA
VK · fila 3285
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · fila 3332
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
VN-EAEU
EAV · fila 3329
20227% 20237% 20247% 20257% 20267% 20270%
AHKFTA
AKH · fila 3337
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
EVFTA
EV-NK · fila 3308
20227% 20237% 20247% 20257% 20267% 20277%
UKVFTA
UKV · fila 3310
20227% 20237% 20247% 20257% 20267% 20277%
CPTPP
CPTPP · fila 3306
(I) → 2021*20% (II) → 2022*20% (III) → 2023*20% (IV) → 2024*20% (V) → 2025*20% (VI) → 2026*20% (VII) → 2027*20%
RCEP A
RCEPT-A · fila 3329
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
RCEP B
B · fila 3329
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
RCEP C
C · fila 3329
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
RCEP D
D · fila 3329
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
RCEP E
E · fila 3332
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
RCEP F
F · fila 3329
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
VIFTA
VI · fila 3070
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

DescripciónArancelfila
- - - - Nhiên liệu diesel khác0% XK!1066

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): Hàng hóa nhóm 2 (2711/QĐ-BKHCN 2022)
Referencia jurídica
2711/QĐ-BKHCN
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): Xăng dầu (41/2019/TT-BCT)
Referencia jurídica
41/2019/TT-BCT
Acción recomendada
Read the referenced instruments.
Estado de verificación
Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED FTA-008 MFN rate carries a condition/time note
Descripción
The rate cell "7 (0% từ 09/3-30/4 theo NĐ72)" carries the note: 0% từ 09/3-30/4 theo NĐ72.
Referencia jurídica
26/2023/NĐ-CP
Acción recomendada
Check the condition and validity period in 26/2023/NĐ-CP.
Estado de verificación
No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Descripción
EVFTA 7%, UKVFTA 7%, VN-EAEU 7%, VN-LAO 7%, ACFTA 8%, CPTPP 20%: the preferential rate is equal to or higher than the MFN rate (7%) in the source tariff – claiming the FTA brings no saving.
Datos relacionados
MFN 7%
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 2710.19 has 17 lines; 2710.19.72 is distinguished from its siblings by: Other diesel fuels.
Datos relacionados
2710.19.20 Topped crudes; 2710.19.30 Carbon black feedstock; 2710.19.41 Lubricating oil feedstock; 2710.19.42 Lubricating oils for aircraft engines; 2710.19.44 Lubricating greases; 2710.19.45 Lubricating oils for textile
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
YELLOW – REVIEW REQUIRED TAX-003 Subject to environmental protection tax
Descripción
The environmental tax column shows "MT" – a specific tax per unit.
Referencia jurídica
109/2025/UBTVQH15
Acción recomendada
Look up the 2026 environmental tax schedule and enter quantity to compute.
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 2710.19.72. 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 7% (0% từ 09/3-30/4 theo NĐ72) for 2710.19.72 was checked against BT2026 (cell BT2026!N3327), 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) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;

(b) Medicaments of heading 30.03 or 30.04; or

(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

2. References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

3. For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading Notes

1. For the purposes of subheading 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

2. For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.

3. For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.

4. For the purposes of subheading 2710.12, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210oC according to the ISO 3405 method (equivalent to the ASTM D 86 method).

5. For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

(1) Tham khảo TCVN 3575-81

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

(*) Cut-backs: thường chứa hàm lượng bitum hòa trong dung môi từ 60% trở lên. Chúng được sử dụng cho rải mặt đường.