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Chapitre 15 · Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

1517.90.50

Other solid mixtures or preparations of vegetable fats or oils or of their fractions

  1. 1517 Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16
  2. 1517.90 - Other:
  3. - - Other solid mixtures or preparations of vegetable fats or oils or of their fractions

Margarin; các hỗn hợp hoặc các chế phẩm ăn được của chất béo hoặc dầu động vật, thực vật hoặc vi sinh vật hoặc các phần phân đoạn của các loại chất béo hoặc dầu khác nhau thuộc Chương này, trừ chất béo và dầu hoặc các phần phân đoạn của chúng ăn được thuộc nhóm 15.16 / - Loại khác: / - - Hỗn hợp hoặc chế phẩm ở dạng rắn khác của chất béo hoặc dầu thực vật hoặc của các phần phân đoạn của chúng

Unité: kg/liter Niveau: Ligne à 8 chiffres Source: BT2026 ligne 2087 SOURCE

Taxes applicables en 2026

Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)
Droit d'importation ordinaire 45% 15/2023/QĐ-TTg · 15/07/2023
Préférentiel (NPF) 30% 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 Aucune donnée

Taux préférentiels spéciaux (ALE) – 2026

FTATauxBase des donnéesPreuve de l'origineBase juridiqueStatut
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, 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
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
AIFTA 5% Tarif consolidé BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP Ad valorem
CPTPP 5,4% · M: 8.1% Tarif consolidé BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
EVFTA 10,9% Tarif consolidé BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 10,9% Tarif consolidé BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
RCEP (Annexe A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 15% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe B)
AU
 15% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe C)
CN
 15% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe E)
KR
 15% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe F)
NZ
 15% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annexe D)
JP
 16,4% Tarif consolidé BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 30% 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
VNCU Aucune donnée Aucune donnée VNCB · Form VC (Cuba) 114/2022/NĐ-CP Aucune donnée
AHKFTA * non éligible Tarif consolidé BT2026
2026		 AHK 123/2022/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
FTAPériodes
ACFTA
AC · ligne 2090
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · ligne 2063
20220% 20230% 20240% 20250% 20260% 20270%
Règle spécifique au produit: RVC40; hoặc CC; hoặc không yêu cầu Chuyển đổi mã số hàng hóa với điều kiện hàng hóa được sản xuất bằng phương pháp tinh chế
AJCEP
AJ · ligne 2093
30/12/2022 - 31/3/20233% 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 2095
30/12/2022 - 31/3/20235% 01/4/2023 - 31/3/20242,5% 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 2097
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: MY, PH Taux avec exclusions: 0(-MY, PH)
AANZFTA
AANZ · ligne 2065
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonne de taux F (masquée): 0
AIFTA
AI · ligne 2065
30/12/20225% 31/12/2022 - 30/12/20235% 31/12/2023 - 30/12/20245% 31/12/2024 - 31/12/20255% 01/01/2026 - 31/12/20265% 01/01/2027 - 31/12/20275%
VKFTA
VK · ligne 2063
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · ligne 2104
20227% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · ligne 2103
20228,2% 20235,5% 20242,7% 20250% 20260% 20270%
AHKFTA
AKH · ligne 2109
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
EVFTA
EV-NK · ligne 2068
202221,8% 202319% 202416,3% 202513,6% 202610,9% 20278,1%
Indicateur de modification (auxiliaire): X
UKVFTA
UKV · ligne 2070
202221,8% 202319% 202416,3% 202513,6% 202610,9% 20278,1%
Indicateur de modification (auxiliaire): X
CPTPP
CPTPP · ligne 2070
(I) → 2021*19% (II) → 2022*16,3% (III) → 2023*13,6% (IV) → 2024*10,9% (V) → 2025*8,1% (VI) → 2026*5,4% (VII) → 2027*2,7%
RCEP A
RCEPT-A · ligne 2095
202227% 202324% 202421% 202518% 202615% 202712%
RCEP B
B · ligne 2095
202227% 202324% 202421% 202518% 202615% 202712%
RCEP C
C · ligne 2095
202227% 202324% 202421% 202518% 202615% 202712%
RCEP D
D · ligne 2095
202227,3% 202324,5% 202421,8% 202519,1% 202616,4% 202713,6%
RCEP E
E · ligne 2098
202227% 202324% 202421% 202518% 202615% 202712%
RCEP F
F · ligne 2095
202227% 202324% 202421% 202518% 202615% 202712%
VIFTA
VI · ligne 1952
202430% 202530% 202630% 202730%
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 "5,4; M: 8,1" has a general 5,4% and an "M:" 8.1% 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 "5,4; M: 8,1", the FTA schedule for period (VI) shows "5,4".
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 FTA-013 FTA rate not lower than MFN
Description
VIFTA 30%: the preferential rate is equal to or higher than the MFN rate (30%) in the source tariff – claiming the FTA brings no saving.
Données liées
MFN 30%
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 1517.90 has 17 lines; 1517.90.50 is distinguished from its siblings by: Other solid mixtures or preparations of vegetable fats or oils or of their fractions.
Données liées
1517.90.10 Imitation ghee; 1517.90.20 Liquid margarine; 1517.90.30 Of a kind used as mould release preparations; 1517.90.43 Shortening; 1517.90.44 Imitation lard; 1517.90.61 In which ground-nut oil predominates
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 1517.90.50. 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 30% for 1517.90.50 was checked against BT2026 (cell BT2026!N2087), 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