Taxes applicables en 2026
Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)Note sur la réduction de TVA: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Khoáng hóa chất khác > Khoáng có chứa kali. Gồm: Khoáng Carnallite; Khoáng Sylvite (Tham chiếu mã HS 8 số)
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 |
| AHKFTA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
AHK | 123/2022/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% 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 |
| 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 |
| 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 |
| VIFTA | 1,7% | 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 |
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 3142 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · ligne 3103 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · ligne 3141 |
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 · ligne 3145 |
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 3145 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Taux avec exclusions: 0 |
| AANZFTA AANZ · ligne 3109 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonne de taux F (masquée): 0 |
| AIFTA AI · ligne 3105 |
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 3105 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · ligne 3152 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · ligne 3149 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VNCU VNCU · ligne 563 |
20220%
2023 - 20270%
|
| AHKFTA AKH · ligne 3157 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · ligne 3128 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · ligne 3130 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · ligne 3126 |
(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 3149 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · ligne 3149 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · ligne 3149 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · ligne 3149 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · ligne 3152 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · ligne 3149 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · ligne 2919 |
20242,6%
20252,1%
20261,7%
20271,3%
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 |
|---|---|---|
| - - Loại khác: | Aucune donnée | XK!902 |
- Taux à l'exportation CPTPP: 10%
- Taux à l'exportation EVFTA: 10%
- Taux à l'exportation UKVFTA: 10%
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-004 Other item policy
- Description
- Item policy (source, Vietnamese): TNKS khai thác chưa chế biến thành SP khác (181/2025/NĐ-CP PL1)
- Référence juridique
- 181/2025/NĐ-CP
- 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 chủng loại và tiêu chuẩn khoáng sản XK có nguồn gốc trong nước (45/2023/TT-BCT-PL1)
- Référence juridique
- 45/2023/TT-BCT-PL
- 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 HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 2530.90 has 2 lines; 2530.90.90 is distinguished from its siblings by: Other.
- Données liées
- 2530.90.10 Micronized zircon sand (zirconium silicate) of a kind used as an opacifier
- 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 > Khoáng có chứa kali. Gồm: Khoáng Carnallite; Khoáng Sylvite (Tham chiếu mã HS 8 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 2530.90.90. 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 3% for 2530.90.90 was checked against BT2026 (cell BT2026!N3144), 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