Chapitre 27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

2710.12.13

Of other RON

  1. 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
  2. - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:
  3. 2710.12 - - Light oils and preparations:
  4. - - - Motor spirit, leaded:
  5. - - - - Of other RON

Dầu có nguồn gốc từ dầu mỏ và các loại dầu thu được từ các khoáng bi-tum, trừ dầu thô; các chế phẩm chưa được chi tiết hoặc ghi ở nơi khác, có chứa hàm lượng từ 70% trở lên là dầu có nguồn gốc từ dầu mỏ hoặc các loại dầu thu được từ các khoáng bi-tum, những loại dầu này là thành phần cơ bản của các chế phẩm đó; dầu thải. (SEN) / - Dầu có nguồn gốc từ dầu mỏ và các loại dầu thu được từ các khoáng bi-tum (trừ dầu thô) và các chế phẩm chưa được chi tiết hoặc ghi ở nơi khác, có chứa hàm lượng từ 70% trở lên là dầu có nguồn gốc từ dầu mỏ hoặc các loại dầu thu được từ các khoáng bi-tum, những loại dầu này là thành phần cơ bản của các chế phẩm đó, trừ loại chứa dầu diesel sinh học và trừ dầu thải: / - - Dầu nhẹ và các chế phẩm: / - - - Xăng động cơ, có pha chì: / - - - - RON khác

Unité: kg/liter Niveau: Ligne à 8 chiffres Source: BT2026 ligne 3288 SOURCE

Taxes applicables en 2026

Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)
Droit d'importation ordinaire 30% 15/2023/QĐ-TTg · 15/07/2023
Préférentiel (NPF) 20% 26/2023/NĐ-CP · 15/07/2023
TVA 8 / 10 (plusieurs taux) 181/2025/NĐ-CP · 01/07/2025
Taxe spéciale de consommation 10% 66/2025/QH15 · 14/06/2025
Taxe environnementale Taxe env. – voir le barème 109/2025/UBTVQH15 · 06/08/2021
Droit d'exportation 0% 26/2023/NĐ-CP · 31/05/2023

Voir le barème de la taxe environnementale 2026 →

Taux préférentiels spéciaux (ALE) – 2026

FTATauxBase des donnéesPreuve de l'origineBase juridiqueStatut
ATIGA 0% Plus bas publié Tarif consolidé BT2026
2026
D 126/2022/NĐ-CP Ad valorem
CPTPP 7% Tarif consolidé BT2026
(VI)
CPTPP 115/2022/NĐ-CP Ad valorem
EVFTA 7% Tarif consolidé BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 7% Tarif consolidé BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
VN-EAEU 7% Tarif consolidé BT2026
2026
EAV 113/2022/NĐ-CP Ad valorem
AKFTA 8% Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Ad valorem
VKFTA 8% Tarif consolidé BT2026
2026
VK 125/2022/NĐ-CP Ad valorem
ACFTA 20% Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP Ad valorem
VN-LAO 20% Tarif consolidé BT2026 S 206/2025/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
AANZFTA * non éligible Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP Non éligible (*)
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 (*)
AJCEP * non éligible Tarif consolidé BT2026
01/4/2026 - 31/3/2027
AJ 120/2022/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 (*)
VCFTA * non éligible Tarif consolidé BT2026
2026
VC 112/2022/NĐ-CP Non éligible (*)
VJEPA * non éligible Tarif consolidé BT2026
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP Non éligible (*)
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
FTAPériodes
ACFTA
AC · ligne 3283
2022 - 2027 (một mức cho cả giai đoạn)20%
ATIGA
AT · ligne 3244
20228% 20235% 20240% 20250% 20260% 20270%
AJCEP
AJ · ligne 3282
30/12/2022 - 31/3/2023* non éligible 01/4/2023 - 31/3/2024* non éligible 01/4/2024 - 31/3/2025* non éligible 01/4/2025 - 31/3/2026* non éligible 01/4/2026 - 31/3/2027* non éligible 01/4/2027 - 31/3/2028* non éligible
VJEPA
VJ · ligne 3286
30/12/2022 - 31/3/2023* non éligible 01/4/2023 - 31/3/2024* non éligible 01/4/2024 - 31/3/2025* non éligible 01/4/2025 - 31/3/2026* non éligible 01/4/2026 - 31/3/2027* non éligible 01/4/2027 - 31/3/2028* non éligible
AKFTA
AK · ligne 3286
2022 - 2027 (một mức cho cả giai đoạn)8%
Taux avec exclusions: 8
AANZFTA
AANZ · ligne 3250
2022 - 2027 (một mức cho cả giai đoạn)* non éligible
Colonne de taux F (masquée): *
AIFTA
AI · ligne 3246
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 3246
20228% 20238% 20248% 20258% 20268% 20278%
VCFTA
VC · ligne 3293
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
VN-EAEU
EAV · ligne 3290
20228% 20237% 20247% 20257% 20267% 20270%
AHKFTA
AKH · ligne 3298
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
EVFTA
EV-NK · ligne 3269
202220% 202320% 20248% 20258% 20267% 20277%
Indicateur de modification (auxiliaire): X
UKVFTA
UKV · ligne 3271
202220% 202320% 20248% 20258% 20267% 20277%
Indicateur de modification (auxiliaire): X
CPTPP
CPTPP · ligne 3267
(I) → 2021*20% (II) → 2022*8% (III) → 2023*8% (IV) → 2024*7% (V) → 2025*7% (VI) → 2026*7% (VII) → 2027*7%
RCEP A
RCEPT-A · ligne 3290
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP B
B · ligne 3290
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP C
C · ligne 3290
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP D
D · ligne 3290
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP E
E · ligne 3293
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP F
F · ligne 3290
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
VIFTA
VI · ligne 3031
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).

Droits à l'exportation

DescriptionTauxligne
- - - - RON khác0% XK!1038
- - - Xăng động cơ, không pha chì:Aucune donnée XK!1039
- - - - RON 97 và cao hơn:Aucune donnée XK!1040

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): Xăng dầu (41/2019/TT-BCT)
Référence juridique
41/2019/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
ACFTA 20%, VN-LAO 20%: the preferential rate is equal to or higher than the MFN rate (20%) in the source tariff – claiming the FTA brings no saving.
Données liées
MFN 20%
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 2710.12 has 22 lines; 2710.12.13 is distinguished from its siblings by: Of other RON.
Données liées
2710.12.11 Of RON 97 and above; 2710.12.12 Of RON 90 and above but below RON 97; 2710.12.21 Unblended; 2710.12.22 Blended with ethanol; 2710.12.23 Other; 2710.12.24 Unblended
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
YELLOW – REVIEW REQUIRED TAX-002 Subject to excise tax
Description
The excise column shows "10".
Référence juridique
66/2025/QH15
Action recommandée
Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
Statut de vérification
Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED TAX-003 Subject to environmental protection tax
Description
The environmental tax column shows "MT" – a specific tax per unit.
Référence juridique
109/2025/UBTVQH15
Action recommandée
Look up the 2026 environmental tax schedule and enter quantity to compute.
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 2710.12.13. 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 20% for 2710.12.13 was checked against BT2026 (cell BT2026!N3288), 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) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;

(b) Medicaments of heading 30.03 or 30.04; or

(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

2. References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

3. For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading Notes

1. For the purposes of subheading 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

2. For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.

3. For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.

4. For the purposes of subheading 2710.12, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210oC according to the ISO 3405 method (equivalent to the ASTM D 86 method).

5. For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

(1) Tham khảo TCVN 3575-81

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

(*) Cut-backs: thường chứa hàm lượng bitum hòa trong dung môi từ 60% trở lên. Chúng được sử dụng cho rải mặt đường.