Chapitre 15 · Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
1513.29.95
Palm kernel oil, refined, bleached and deodorised (RBD)
- 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
- - Palm kernel or babassu oil and fractions thereof:
- 1513.29 - - Other:
- - - - Other:
- - - - - Palm kernel oil, refined, bleached and deodorised (RBD)
Dầu dừa (copra), dầu hạt cọ hoặc dầu cọ ba-ba-su và các phần phân đoạn của chúng, đã hoặc chưa tinh chế, nhưng không thay đổi về mặt hóa học / - Dầu hạt cọ hoặc dầu cọ ba-ba-su và các phần phân đoạn của chúng: / - - Loại khác: / - - - Loại khác: / - - - - Dầu hạt cọ, đã tinh chế, tẩy và khử mùi (RBD) (SEN)
Taxes applicables en 2026
Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)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% (sauf TH) Plus bas publié | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AIFTA | 0% Plus bas publié | Tarif consolidé BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/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 PH) 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 |
| RCEP (Annexe A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
0% Plus bas publié | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe B) AU |
0% Plus bas publié | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe C) CN |
0% Plus bas publié | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe D) JP |
0% Plus bas publié | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe E) KR |
0% Plus bas publié | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe F) NZ |
0% Plus bas publié | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/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 |
| CPTPP | 4,5% · M: 6.8% | Tarif consolidé BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| AHKFTA | 7% | Tarif consolidé BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| EVFTA | 9% | Tarif consolidé BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 9% | Tarif consolidé BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VN-CAM | Aucune donnée | Aucune donnée | S | 56/2026/NĐ-CP | Aucune donnée |
| VNCU | Aucune donnée | Aucune donnée | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Aucune donnée |
| VIFTA | * non éligible | Tarif consolidé BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Non éligible (*) |
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 1966 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: TH |
| ATIGA AT · ligne 1939 |
20220%
20230%
20240%
20250%
20260%
20270%
Règle spécifique au produit: RVC40 hoặc CC |
| AJCEP AJ · ligne 1969 |
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 1971 |
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 · ligne 1973 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: PH Taux avec exclusions: 0(-PH) |
| AANZFTA AANZ · ligne 1941 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonne de taux F (masquée): 0 |
| AIFTA AI · ligne 1941 |
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 · ligne 1939 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · ligne 1980 |
20227%
20233%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · ligne 1979 |
20226,8%
20234,5%
20242,3%
20250%
20260%
20270%
|
| AHKFTA AKH · ligne 1985 |
202221%
202314%
202414%
20257%
20267%
20270%
|
| EVFTA EV-NK · ligne 1944 |
202218,1%
202315,9%
202413,6%
202511,3%
20269%
20276,8%
Indicateur de modification (auxiliaire): X |
| UKVFTA UKV · ligne 1946 |
202218,1%
202315,9%
202413,6%
202511,3%
20269%
20276,8%
Indicateur de modification (auxiliaire): X |
| CPTPP CPTPP · ligne 1946 |
(I) → 2021*15,9%
(II) → 2022*13,6%
(III) → 2023*11,3%
(IV) → 2024*9%
(V) → 2025*6,8%
(VI) → 2026*4,5%
(VII) → 2027*2,2%
|
| RCEP A RCEPT-A · ligne 1971 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · ligne 1971 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · ligne 1971 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · ligne 1971 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · ligne 1974 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · ligne 1971 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · ligne 1832 |
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
Colonne auxiliaire J: 8 |
* Les périodes CPTPP (I)–(VII) sont rattachées à des années par comparaison avec le BT2026 (données DÉRIVÉES – à vérifier).
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-001 Specialised inspection
- Description
- Item policy (source, Vietnamese): HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021)
- Référence juridique
- 1182/QĐ-BCT-PL
- Action recommandée
- Prepare inspection/certification filings under the cited instruments before clearance.
- Statut de vérification
- Texte cité dans la source ; validité non vérifiée
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- Description
- The CPTPP cell "4,5; M: 6,8" has a general 4,5% and an "M:" 6.8% rate (commonly read as the Mexico schedule – verify).
- Référence juridique
- 115/2022/NĐ-CP
- Action recommandée
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Description
- CPTPP: consolidated BT2026 shows "4,5; M: 6,8", the FTA schedule for period (VI) shows "4,5".
- Référence juridique
- 115/2022/NĐ-CP
- Action recommandée
- Check the original Decree and amendments to determine the correct rate.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 1513.29 has 10 lines; 1513.29.95 is distinguished from its siblings by: Palm kernel oil, refined, bleached and deodorised (RBD).
- Données liées
- 1513.29.11 Solid fractions of unrefined palm kernel oil; 1513.29.12 Solid fractions of unrefined babassu oil; 1513.29.13 Other, of unrefined palm kernel oil (palm kernel olein); 1513.29.14 Other, of unrefined babassu oil; 1513.29.91 Solid fractions of palm kernel oil; 1513.29.92 Solid fractions of babassu oil
- 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 1513.29.95. 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 35% for 1513.29.95 was checked against BT2026 (cell BT2026!N1967), 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) Pig fat or poultry fat of heading 02.09;
(b) Cocoa butter, fat or oil (heading 18.04);
(c) Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21);
(d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
(f) Factice derived from oils (heading 40.02).
2. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).
3. Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.
Subheading Notes
1. For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.
2. For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2% by weight.
(1): Tham khảo TCVN 6312:2020 và TCVN 7597:2018
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022