Chapitre 03 · Fish and crustaceans, molluscs and other aquatic invertebrates
0306.36.22
Whiteleg shrimps (Litopenaeus vannamei)
- 0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine
- - Live, fresh or chilled:
- 0306.36 - - Other shrimps and prawns:
- - - - Other, live:
- - - - - Whiteleg shrimps (Litopenaeus vannamei)
Động vật giáp xác, đã hoặc chưa bóc mai, vỏ, sống, tươi, ướp lạnh, đông lạnh, khô, muối hoặc ngâm nước muối; động vật giáp xác hun khói, đã hoặc chưa bóc mai, vỏ, đã hoặc chưa làm chín trước hoặc trong quá trình hun khói; động vật giáp xác chưa bóc mai, vỏ, đã hấp chín hoặc luộc chín trong nước, đã hoặc chưa ướp lạnh, đông lạnh, khô, muối, hoặc ngâm nước muối / - Sống, tươi hoặc ướp lạnh: / - - Tôm shrimps và tôm prawn khác: / - - - Loại khác, sống: / - - - - Tôm thẻ chân trắng (Litopenaeus vannamei)
Taxes applicables en 2026
Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)
Droit d'importation ordinaire
15%
15/2023/QĐ-TTg · 15/07/2023
Préférentiel (NPF)
10%
26/2023/NĐ-CP · 15/07/2023
TVA
8 / 10 (plusieurs taux)
181/2025/NĐ-CP · 01/07/2025
Taxe spéciale de consommation
Aucune donnée
Taxe environnementale
Aucune donnée
Droit d'exportation
0%
26/2023/NĐ-CP · 31/05/2023
Taux préférentiels spéciaux (ALE) – 2026
| FTA | Taux | Base des données | Preuve de l'origine | Base juridique | Statut |
|---|---|---|---|---|---|
| AANZFTA | 0% Plus bas publié | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| ACFTA | 0% Plus bas publié | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AJCEP | 0% Plus bas publié | Tarif consolidé BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 0% (sauf MY, KR) Plus bas publié | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| CPTPP | 0% Plus bas publié | Tarif consolidé BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VCFTA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| VJEPA | 0% Plus bas publié | Tarif consolidé BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| VKFTA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-EAEU | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
EAV | 113/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Plus bas publié | Tarif consolidé BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| VNCU | 0% Plus bas publié | Tarif consolidé BT2026 2023 - 2027 |
VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Ad valorem |
| AHKFTA | 2% | Tarif consolidé BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
5% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe B) AU |
5% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe C) CN |
5% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe E) KR |
5% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe F) NZ |
5% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe D) JP |
5,5% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 5,7% | Tarif consolidé BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| VN-CAM | Aucune donnée | Aucune donnée | S | 56/2026/NĐ-CP | Aucune donnée |
| AIFTA | 15% | Tarif consolidé BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
Un taux publié ne signifie pas que les marchandises sont éligibles. Le respect des règles d'origine et une preuve de l'origine valide sont requis.
Lancer le Smart Tariff Advisory Comparer les ALE Calculer les taxes
Historique des taux / démantèlement par année
D'après les feuilles des listes ALE 2022–2027
| FTA | Périodes |
|---|---|
| ACFTA AC · ligne 609 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · ligne 610 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · ligne 612 |
30/12/2022 - 31/3/20232%
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 · ligne 612 |
30/12/2022 - 31/3/20234%
01/4/2023 - 31/3/20242%
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 · ligne 610 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: MY, KR Taux avec exclusions: 0(-MY, KR) |
| AANZFTA AANZ · ligne 609 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonne de taux F (masquée): 0 |
| AIFTA AI · ligne 612 |
30/12/202218%
31/12/2022 - 30/12/202317%
31/12/2023 - 30/12/202416%
31/12/2024 - 31/12/202515%
01/01/2026 - 31/12/202615%
01/01/2027 - 31/12/202715%
|
| VKFTA VK · ligne 610 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · ligne 611 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · ligne 614 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VNCU VNCU · ligne 114 |
20220%
2023 - 20270%
|
| AHKFTA AKH · ligne 619 |
20226%
20234%
20244%
20252%
20262%
20270%
|
| EVFTA EV-NK · ligne 611 |
20222,5%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · ligne 613 |
20222,5%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · ligne 611 |
(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 · ligne 610 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP B B · ligne 610 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP C C · ligne 610 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP D D · ligne 610 |
20229,1%
20238,2%
20247,3%
20256,4%
20265,5%
20274,5%
|
| RCEP E E · ligne 610 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP F F · ligne 610 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| VIFTA VI · ligne 597 |
20248,6%
20257,1%
20265,7%
20274,3%
Colonne auxiliaire J: 8 |
* Les périodes CPTPP (I)–(VII) sont rattachées à des années par comparaison avec le BT2026 (données DÉRIVÉES – à vérifier).
Droits à l'exportation
| Description | Taux | ligne |
|---|---|---|
| - - - - Tôm thẻ chân trắng (Litopenaeus vannamei) | 0% | XK!378 |
Conseils et avertissements
Évaluation générale (origine non prise en compte). Lancez le Smart Tariff Advisory pour une évaluation propre à une origine.
YELLOW – REVIEW REQUIRED DOC-003 Quarantine
- Description
- Item policy (source, Vietnamese): Động vật, sản phẩm động vật thủy sản phải kiểm dịch (01/2024/TT-BNNPTNT M5)
- Référence juridique
- 01/2024/TT-BNNPTNT
- Action recommandée
- Register for animal/plant quarantine as required.
- Statut de vérification
- Texte cité dans la source ; validité non vérifiée
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- Description
- Item policy (source, Vietnamese): Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT )
- Référence juridique
- 42/2019/TT-BCT, 34/2025/TT-BCT
- Action recommandée
- Read the referenced instruments.
- Statut de vérification
- Texte cité dans la source ; validité non vérifiée
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Description
- AIFTA 15%: the preferential rate is equal to or higher than the MFN rate (10%) in the source tariff – claiming the FTA brings no saving.
- Données liées
- MFN 10%
- Action recommandée
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 0306.36 has 12 lines; 0306.36.22 is distinguished from its siblings by: Whiteleg shrimps (Litopenaeus vannamei).
- Données liées
- 0306.36.11 Giant tiger prawns (Penaeus monodon); 0306.36.12 Whiteleg shrimps (Litopenaeus vannamei); 0306.36.13 Giant river prawns (Macrobrachium rosenbergii); 0306.36.19 Other; 0306.36.21 Giant tiger prawns (Penaeus monodon); 0306.36.23 Giant river prawns (Macrobrachium rosenbergii)
- Référence juridique
- 31/2022/TT-BTC
- Action recommandée
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Description
- The VAT column shows "8/10".
- Référence juridique
- 181/2025/NĐ-CP
- Action recommandée
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Statut de vérification
- Non vérifié – contrôle nécessaire
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Description
- The source file records no trade remedy for 0306.36.22. This does NOT mean there is no risk.
- Action recommandée
- Check the MOIT Trade Remedies Authority database.
- Statut de vérification
- Non vérifié – contrôle nécessaire
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate 10% for 0306.36.22 was checked against BT2026 (cell BT2026!N612), basis 26/2023/NĐ-CP.
- Référence juridique
- 26/2023/NĐ-CP
- Action recommandée
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Statut de vérification
- Vérifié par rapport au fichier tarifaire source
Notes de chapitre
Notes
1. This Chapter does not cover:
(a) Mammals of heading 01.06;
(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);
(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or
(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).
2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
3. Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022