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

2711.11.00

Natural gas

  1. 2711 Petroleum gases and other gaseous hydrocarbons
  2. - Liquefied:
  3. - - Natural gas

Khí dầu mỏ và các loại khí hydrocarbon khác / - Dạng hóa lỏng: / - - Khí tự nhiên

Unidad: kg/liter Nivel: Línea de 8 dígitos Fuente: BT2026 fila 3340 FUENTE

Impuestos aplicables en 2026

Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario 3% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 2% 73/2025/NĐ-CP · 31/03/2025
IVA 10 / 8 (varios tipos) 174/2025/NĐ-CP - PL1 · 30/06/20025 (fecha no válida en la fuente, se conserva tal cual)
Impuesto especial al consumo Sin datos
Impuesto ambiental Sin datos
Derecho de exportación 0% 26/2023/NĐ-CP · 31/05/2023

Nota sobre la reducción del IVA: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Khí tự nhiên dạng khí hoặc hóa lỏng > Khí tự nhiên dạng hóa lỏng. (Tham chiếu mã HS 8 số)

Aranceles preferenciales especiales (TLC) – 2026

FTAArancelBase de datosPrueba de origenBase jurídicaEstado
ACFTA 0% 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% 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
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
EVFTA 0,6% Arancel consolidado BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 0,6% Arancel consolidado BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
VCFTA 1% Arancel consolidado BT2026
2026
VC 112/2022/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
AANZFTA 5% Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP Ad valorem
AHKFTA * no elegible Arancel consolidado BT2026
2026
AHK 123/2022/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 (*)
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 3336
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · fila 3297
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · fila 3335
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 3339
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 3339
2022 - 2027 (một mức cho cả giai đoạn)0%
Arancel con exclusiones: 0
AANZFTA
AANZ · fila 3303
2022 - 2027 (một mức cho cả giai đoạn)5%
Columna de arancel F (oculta): 5
AIFTA
AI · fila 3299
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 3299
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · fila 3346
20222% 20232% 20242% 20251% 20261% 20271%
VN-EAEU
EAV · fila 3343
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · fila 3351
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
EVFTA
EV-NK · fila 3322
20223,1% 20232,5% 20241,8% 20251,2% 20260,6% 20270%
Indicador de cambio (auxiliar): X
UKVFTA
UKV · fila 3324
20223,1% 20232,5% 20241,8% 20251,2% 20260,6% 20270%
Indicador de cambio (auxiliar): X
CPTPP
CPTPP · fila 3322
(I) → 2021*5% (II) → 2022*5% (III) → 2023*5% (IV) → 2024*5% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · fila 3343
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
RCEP B
B · fila 3343
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
RCEP C
C · fila 3343
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
RCEP D
D · fila 3343
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
RCEP E
E · fila 3346
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
RCEP F
F · fila 3343
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
VIFTA
VI · fila 3083
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
- - Khí tự nhiên0% XK!1079

Asesoría y advertencias

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

YELLOW – REVIEW REQUIRED DOC-004 Other item policy
Descripción
Item policy (source, Vietnamese): TNKS khai thác chưa chế biến thành SP khác (181/2025/NĐ-CP PL1)
Referencia jurídica
181/2025/NĐ-CP
Acción recomendada
Read the referenced instruments.
Estado de verificación
Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Descripción
AANZFTA 5%: the preferential rate is equal to or higher than the MFN rate (2%) in the source tariff – claiming the FTA brings no saving.
Datos relacionados
MFN 2%
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 TAX-001 Several VAT rates
Descripción
The VAT column shows "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Khí tự nhiên dạng khí hoặc hóa lỏng > Khí tự nhiên dạng hóa lỏng. (Tham chiếu mã HS 8 số)
Referencia jurídica
174/2025/NĐ-CP - PL1
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 2711.11.00. 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 2% for 2711.11.00 was checked against BT2026 (cell BT2026!N3340), basis 73/2025/NĐ-CP.
Referencia jurídica
73/2025/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.