Capítulo 89 · Ships, boats and floating structures
8902.00.33
Of a gross tonnage of 40 or more but not exceeding 101
- 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products
- - Fishing vessels:
- - - Of a gross tonnage of 40 or more but not exceeding 101
Tàu thuyền đánh bắt thủy sản; tàu chế biến và các loại tàu khác dùng cho chế biến hoặc bảo quản thủy sản đánh bắt / - Tàu thuyền đánh bắt thủy sản: / - - Tổng dung tích (gross tonnage) từ 40 trở lên nhưng không quá 101
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
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
| 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 |
| 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 |
| VJEPA | 0% Más bajo publicado | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Más bajo publicado | Arancel consolidado BT2026 | S | 206/2025/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 |
| 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 |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
6,7% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo B) AU |
6,7% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo F) NZ |
6,7% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo C) CN |
7,5% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| AANZFTA | 10% | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo D) JP |
10% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo E) KR |
10% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/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 |
| 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 (*) |
| VCFTA | * no elegible | Arancel consolidado BT2026 2026 |
VC | 112/2022/NĐ-CP | No elegible (*) |
| VN-EAEU | * no elegible | Arancel consolidado BT2026 2026 |
EAV | 113/2022/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
| FTA | Periodos |
|---|---|
| ACFTA AC · fila 17148 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · fila 17077 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · fila 17133 |
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 17134 |
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 17139 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Arancel con exclusiones: 5 |
| AANZFTA AANZ · fila 17095 |
2022 - 2027 (một mức cho cả giai đoạn)10%
Columna de arancel F (oculta): 10 |
| AIFTA AI · fila 17091 |
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 17137 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| VCFTA VC · fila 17199 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| VN-EAEU EAV · fila 17175 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| AHKFTA AKH · fila 17170 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| EVFTA EV-NK · fila 17200 |
20227,2%
20236,3%
20245,4%
20254,5%
20263,6%
20272,7%
Indicador de cambio (auxiliar): X |
| UKVFTA UKV · fila 17199 |
20227,2%
20236,3%
20245,4%
20254,5%
20263,6%
20272,7%
Indicador de cambio (auxiliar): X |
| CPTPP CPTPP · fila 17293 |
(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 17162 |
20229,3%
20238,7%
20248%
20257,3%
20266,7%
20276%
|
| RCEP B B · fila 17162 |
20229,3%
20238,7%
20248%
20257,3%
20266,7%
20276%
|
| RCEP C C · fila 17160 |
20229,5%
20239%
20248,5%
20258%
20267,5%
20277%
|
| RCEP D D · fila 17159 |
202210%
202310%
202410%
202510%
202610%
202710%
|
| RCEP E E · fila 17163 |
202210%
202310%
202410%
202510%
202610%
202710%
|
| RCEP F F · fila 17162 |
20229,3%
20238,7%
20248%
20257,3%
20266,7%
20276%
|
| VIFTA VI · fila 16097 |
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).
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
- AANZFTA 10%, RCEP (Anexo D) 10%, RCEP (Anexo E) 10%: 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 8902.00 has 14 lines; 8902.00.33 is distinguished from its siblings by: Of a gross tonnage of 40 or more but not exceeding 101.
- Datos relacionados
- 8902.00.31 Of a gross tonnage not exceeding 26; 8902.00.32 Of a gross tonnage exceeding 26 but less than 40; 8902.00.34 Of a gross tonnage exceeding 101 but not exceeding 250; 8902.00.35 Of a gross tonnage exceeding 250 but not exceeding 1,000; 8902.00.36 Of a gross tonnage exceeding 1,000 but not exceeding 4,000; 8902.00.37 Of a gross tonnage exceeding 4,000
- 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 8902.00.33. 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 8902.00.33 was checked against BT2026 (cell BT2026!N17827), 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
Note
1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.