Capítulo 31 · Fertilisers

3105.10.10

Superphosphates and calcined phosphatic fertilisers

  1. 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
  2. 3105.10 - Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg:
  3. - - Superphosphates and calcined phosphatic fertilisers

Phân khoáng hoặc phân hóa học chứa hai hoặc ba nguyên tố cấu thành phân bón là nitơ, phospho và ka li; phân bón khác; các mặt hàng của Chương này ở dạng viên (tablet) hoặc các dạng tương tự hoặc đóng gói với trọng lượng cả bì không quá 10 kg / - Các mặt hàng của Chương này ở dạng viên (tablet) hoặc các dạng tương tự hoặc đóng gói với trọng lượng cả bì không quá 10 kg: / - - Supephosphat và phân phosphat đã nung

Unidad: kg Nivel: Línea de 8 dígitos Fuente: BT2026 fila 4760 FUENTE

Impuestos aplicables en 2026

Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario 9% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 6% 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 5% 26/2023/NĐ-CP · 31/05/2023

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% Más bajo publicado Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/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
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
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
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 0,7% Arancel consolidado BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 0,7% Arancel consolidado BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
RCEP (Anexo A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
3% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo B)
AU
3% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo C)
CN
3% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo E)
KR
3% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo F)
NZ
3% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo D)
JP
3,3% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
AKFTA 5% Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Ad valorem
VKFTA 5% Arancel consolidado BT2026
2026
VK 125/2022/NĐ-CP Ad valorem
VIFTA 4,2% Arancel consolidado BT2026
2026
Form VI (verify) 131/2024/NĐ-CP Ad valorem
AHKFTA 6% 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 * no elegible Arancel consolidado BT2026
01/01/2026 - 31/12/2026
AI 122/2022/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 4653
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · fila 4614
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · fila 4652
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 4656
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 4656
2022 - 2027 (một mức cho cả giai đoạn)5%
Arancel con exclusiones: 5
AANZFTA
AANZ · fila 4620
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0
AIFTA
AI · fila 4616
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 4616
20225% 20235% 20245% 20255% 20265% 20275%
VCFTA
VC · fila 4663
20220% 20230% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · fila 4660
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · fila 4668
20226% 20236% 20246% 20256% 20266% 20276%
EVFTA
EV-NK · fila 4639
20223,7% 20233% 20242,2% 20251,5% 20260,7% 20270%
Indicador de cambio (auxiliar): X
UKVFTA
UKV · fila 4641
20223,7% 20233% 20242,2% 20251,5% 20260,7% 20270%
Indicador de cambio (auxiliar): X
CPTPP
CPTPP · fila 4639
(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 4660
20225,4% 20234,8% 20244,2% 20253,6% 20263% 20272,4%
RCEP B
B · fila 4660
20225,4% 20234,8% 20244,2% 20253,6% 20263% 20272,4%
RCEP C
C · fila 4660
20225,4% 20234,8% 20244,2% 20253,6% 20263% 20272,4%
RCEP D
D · fila 4660
20225,5% 20234,9% 20244,4% 20253,8% 20263,3% 20272,7%
RCEP E
E · fila 4663
20225,4% 20234,8% 20244,2% 20253,6% 20263% 20272,4%
RCEP F
F · fila 4660
20225,4% 20234,8% 20244,2% 20253,6% 20263% 20272,4%
VIFTA
VI · fila 4296
20245,4% 20254,8% 20264,2% 20273,6%
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
- - Supephosphat và phân phosphat đã nung5% XK!1232

Asesoría y advertencias

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

YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Descripción
AHKFTA 6%: the preferential rate is equal to or higher than the MFN rate (6%) in the source tariff – claiming the FTA brings no saving.
Datos relacionados
MFN 6%
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 3105.10 has 3 lines; 3105.10.10 is distinguished from its siblings by: Superphosphates and calcined phosphatic fertilisers.
Datos relacionados
3105.10.20 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; 3105.10.90 Other
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 3105.10.10. 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 6% for 3105.10.10 was checked against BT2026 (cell BT2026!N4760), 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) Animal blood of heading 05.11;

(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (a), 3 (a), 4 (a) or 5 below); or

(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium chloride (heading 90.01).

2. Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:

(a) Goods which answer to one or other of the descriptions given below:

(i) Sodium nitrate, whether or not pure;

(ii) Ammonium nitrate, whether or not pure;

(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(iv) Ammonium sulphate, whether or not pure;

(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

(vii) Calcium cyanamide, whether or not pure or treated with oil;

(viii) Urea, whether or not pure.

(b) Fertilisers consisting of any of the goods described in (a) above mixed together.

(c) Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances.

(d) Liquid fertilisers consisting of the goods of subparagraph (a) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

3. Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:

(a) Goods which answer to one or other of the descriptions given below:

(i) Basic slag;

(ii) Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities;

(iii) Superphosphates (single, double or triple);

(iv) Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product.

(b) Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit.

(c) Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.

4. Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:

(a) Goods which answer to one or other of the descriptions given below:

(i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);

(ii) Potassium chloride, whether or not pure, except as provided in Note 1 (c) above;

(iii) Potassium sulphate, whether or not pure;

(iv) Magnesium potassium sulphate, whether or not pure.

(b) Fertilisers consisting of any of the goods described in (a) above mixed together.

5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05.

6. For the purposes of heading 31.05, the term “other fertilisers” applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

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