Chapitre 25 · Salt; sulphur; earths and stone; plastering materials, lime and cement

2501.00.10

Table salt

  1. 2501 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water
  2. - Table salt

Muối (kể cả muối thực phẩm và muối đã bị làm biến tính) và natri clorua tinh khiết, có hoặc không ở trong dung dịch nước hoặc có chứa chất chống đóng bánh hoặc chất làm tăng độ chẩy; nước biển / - Muối thực phẩm

Unité: kg Niveau: Ligne à 8 chiffres Source: BT2026 ligne 3019 SOURCE

Taxes applicables en 2026

Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)
Droit d'importation ordinaire 45% · hors contingent 90% 15/2023/QĐ-TTg · 15/07/2023
Préférentiel (NPF) 30% · hors contingent 60% 26/2023/NĐ-CP · 15/07/2023
TVA 10 / 8 (plusieurs taux) 174/2025/NĐ-CP - PL1 · 30/06/20025 (date invalide dans la source, conservée telle quelle)
Taxe spéciale de consommation Aucune donnée
Taxe environnementale Aucune donnée
Droit d'exportation Aucune donnée

Note sur la réduction de TVA: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Khoáng hóa chất khác > Muối. Gồm muối biển và muối mỏ khai thác, chưa qua chế biến. (Tham chiếu mã HS 4 số)

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
AJCEP 0% Plus bas publié Tarif consolidé BT2026
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP Ad valorem
ATIGA 0% Plus bas publié Tarif consolidé BT2026
2026
D 126/2022/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
VN-LAO 0% Plus bas publié Tarif consolidé BT2026 S 206/2025/NĐ-CP Ad valorem
VCFTA 2% Tarif consolidé BT2026
2026
VC 112/2022/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
VIFTA 21% Tarif consolidé BT2026
2026
Form VI (verify) 131/2024/NĐ-CP Ad valorem
VKFTA 30% Tarif consolidé BT2026
2026
VK 125/2022/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
ACFTA 50% Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP Ad valorem
AHKFTA * non éligible Tarif consolidé BT2026
2026
AHK 123/2022/NĐ-CP Non éligible (*)
AIFTA * non éligible Tarif consolidé BT2026
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP Non éligible (*)
AKFTA * non éligible Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Non éligible (*)
RCEP (Annexe A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
* non éligible Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Non éligible (*)
RCEP (Annexe B)
AU
* non éligible Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Non éligible (*)
RCEP (Annexe C)
CN
* non éligible Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Non éligible (*)
RCEP (Annexe D)
JP
* non éligible Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Non éligible (*)
RCEP (Annexe E)
KR
* non éligible Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Non éligible (*)
RCEP (Annexe F)
NZ
* non éligible Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Non éligible (*)
VN-EAEU * non éligible Tarif consolidé BT2026
2026
EAV 113/2022/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 2989
2022 - 2027 (một mức cho cả giai đoạn)50%
ATIGA
AT · ligne 2950
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · ligne 2988
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 2992
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 2992
2022 - 2027 (một mức cho cả giai đoạn)* non éligible
Taux avec exclusions: *
AANZFTA
AANZ · ligne 2956
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonne de taux F (masquée): 0
AIFTA
AI · ligne 2952
30/12/2022* non éligible 31/12/2022 - 30/12/2023* non éligible 31/12/2023 - 30/12/2024* non éligible 31/12/2024 - 31/12/2025* non éligible 01/01/2026 - 31/12/2026* non éligible 01/01/2027 - 31/12/2027* non éligible
VKFTA
VK · ligne 2952
202230% 202330% 202430% 202530% 202630% 202730%
VCFTA
VC · ligne 2999
202211% 20239% 20246% 20254% 20262% 20270%
VN-EAEU
EAV · ligne 2996
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
AHKFTA
AKH · ligne 3004
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
EVFTA
EV-NK · ligne 2975
202221,8% 202319% 202416,3% 202513,6% 202610,9% 20278,1%
Indicateur de modification (auxiliaire): X
UKVFTA
UKV · ligne 2977
202221,8% 202319% 202416,3% 202513,6% 202610,9% 20278,1%
Indicateur de modification (auxiliaire): X
CPTPP
CPTPP · ligne 2973
(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%
Note: TRQ1
RCEP A
RCEPT-A · ligne 2996
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP B
B · ligne 2996
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP C
C · ligne 2996
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP D
D · ligne 2996
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP E
E · ligne 2999
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP F
F · ligne 2996
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
VIFTA
VI · ligne 2794
202427% 202524% 202621% 202718%
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.

ORANGE – HIGH RISK DOC-002 Licence / controlled list
Description
Item policy references a controlled list (source, Vietnamese): Hạn ngạch thuế quan (12/2018/TT-BTC)
Référence juridique
12/2018/TT-BTC
Action recommandée
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
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 DOC-004 Other item policy
Description
Item policy (source, Vietnamese): DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT)
Référence juridique
42/2019/TT-BCT, 33/2025/TT-BCT
Action recommandée
Read the referenced instruments.
Statut de vérification
Texte cité dans la source ; validité non vérifiée
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (MFN)
Description
MFN rate "30 (NHN: 60)": in-quota 30%, out-of-quota 60%.
Référence juridique
12/2018/TT-BCT
Action recommandée
Confirm tariff-quota allocation before budgeting.
Statut de vérification
Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (NKTT)
Description
NKTT rate "45 (NHN: 90)": in-quota 45%, out-of-quota 90%.
Référence juridique
12/2018/TT-BCT
Action recommandée
Confirm tariff-quota allocation before budgeting.
Statut de vérification
Non vérifié – contrôle nécessaire
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
VKFTA 30%, ACFTA 50%: 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 2501.00 has 6 lines; 2501.00.10 is distinguished from its siblings by: Table salt.
Données liées
2501.00.20 Unprocessed rock salt; 2501.00.50 Sea water; 2501.00.91 With sodium chloride content more than 60% but less than 97%, calculated on a dry basis, fortified with iodine; 2501.00.93 With sodium chloride content 97% or more, calculated on a dry basis; 2501.00.99 Other
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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Khoáng hóa chất khác > Muối. Gồm muối biển và muối mỏ khai thác, chưa qua chế biến. (Tham chiếu mã HS 4 số)
Référence juridique
174/2025/NĐ-CP - PL1
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 2501.00.10. 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% · hors contingent 60% for 2501.00.10 was checked against BT2026 (cell BT2026!N3019), 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. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

2. This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);

(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);

(c) Medicaments or other products of Chapter 30;

(d) Perfumery, cosmetic or toilet preparations (Chapter 33);

(e) Dolomite ramming mix (heading 38.16);

(f) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);

(g) Precious or semi-precious stones (heading 71.02 or 71.03);

(h) Cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);

(i) Billiard chalks (heading 95.04); or

(k) Writing or drawing chalks or tailors' chalks (heading 96.09).

3. Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.

4. Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

(1) Tham khảo TCVN 2682:2020, TCVN 7024:2013

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