VN Tariff IntelligenceHSコード・輸出入関税・FTA・スマート関税アドバイザリー

類 02 · Meat and edible meat offal

0207.14.91

Mechanically deboned or separated meat

  1. 0207 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen
  2. - Of fowls of the species Gallus domesticus:
  3. 0207.14 - - Cuts and offal, frozen:
  4. - - - Other:
  5. - - - - Mechanically deboned or separated meat

Thịt và phụ phẩm ăn được sau giết mổ, của gia cầm thuộc nhóm 01.05, tươi, ướp lạnh hoặc đông lạnh / - Của gà thuộc loài Gallus domesticus: / - - Đã chặt mảnh và phụ phẩm sau giết mổ, đông lạnh: / - - - Loại khác: / - - - - Thịt đã được lọc hoặc tách khỏi xương bằng phương pháp cơ học (SEN)

単位: kg レベル: 8桁の細分 出典: BT2026 行 165 原典

2026年に適用される税

出典：統合税率表BT2026（2026年4月5日更新）
通常輸入税 30% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 20% 73/2025/NĐ-CP · 2025/03/31
付加価値税 * / 5 / 8 / 10 (複数の税率) 181/2025/NĐ-CP · 2025/07/01
特別消費税 データなし
環境保護税 データなし
輸出税 データなし

特別特恵（FTA）税率 – 2026年

FTA税率データ根拠原産地証明法的根拠状態
ACFTA 0% (除く MY, PH) 公表最低税率 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP 従価税
AIFTA 0% 公表最低税率 BT2026 統合税率表
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP 従価税
AJCEP 0% 公表最低税率 BT2026 統合税率表
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP 従価税
AKFTA 0% (除く KH, MM, PH) 公表最低税率 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP 従価税
VJEPA 0% 公表最低税率 BT2026 統合税率表
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP 従価税
VKFTA 0% 公表最低税率 BT2026 統合税率表
2026		 VK 125/2022/NĐ-CP 従価税
VN-CAM 0% 公表最低税率 BT2026 統合税率表
2026		 S 56/2026/NĐ-CP 従価税
VN-EAEU 0% 公表最低税率 BT2026 統合税率表
2026		 EAV 113/2022/NĐ-CP 従価税
VN-LAO 0% 公表最低税率 BT2026 統合税率表 S 206/2025/NĐ-CP 従価税
CPTPP 3.6% · M: 5.4% BT2026 統合税率表
(VI)		 CPTPP 115/2022/NĐ-CP 従価税
ATIGA 5% BT2026 統合税率表
2026		 D 126/2022/NĐ-CP 従価税
EVFTA 7.2% BT2026 統合税率表
2026		 EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 7.2% BT2026 統合税率表
2026		 EUR.1 117/2022/NĐ-CP 従価税
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 13.3% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 B)
AU
 13.3% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 F)
NZ
 13.3% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VIFTA 8% BT2026 統合税率表
2026		 Form VI (verify) 131/2024/NĐ-CP 従価税
RCEP (附属書 C)
CN
 15% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
AANZFTA 20% BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP 従価税
AHKFTA 20% BT2026 統合税率表
2026		 AHK 123/2022/NĐ-CP 従価税
RCEP (附属書 D)
JP
 20% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 E)
KR
 20% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VCFTA 20% BT2026 統合税率表
2026		 VC 112/2022/NĐ-CP 従価税
VNCU データなし データなし VNCB · Form VC (Cuba) 114/2022/NĐ-CP データなし

税率が公表されていても貨物が適格であるとは限りません。原産地規則を満たし、有効な原産地証明が必要です。

スマート関税アドバイザリーを実行 FTAを比較 税額を計算

税率の推移／年別の引き下げ

2022～2027年のFTA譲許表ワークシートから
FTA期間
ACFTA
AC · 行 161
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: MY, PH
ATIGA
AT · 行 162
20225% 20235% 20245% 20255% 20265% 20275%
品目別規則: RVC40 hoặc CC
AJCEP
AJ · 行 164
30/12/2022 - 31/3/20231% 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 · 行 162
30/12/2022 - 31/3/20232.5% 01/4/2023 - 31/3/20241% 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 · 行 162
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: KH, MM, PH 除外付き税率: 0(-KH, MM, PH)
AANZFTA
AANZ · 行 161
2022 - 2027 (một mức cho cả giai đoạn)20%
税率列F（非表示）: 20
AIFTA
AI · 行 164
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 · 行 162
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 163
202220% 202320% 202420% 202520% 202620% 202720%
VN-EAEU
EAV · 行 164
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 163
202220% 202320% 202420% 202520% 202620% 202720%
EVFTA
EV-NK · 行 161
202214.5% 202312.7% 202410.9% 20259% 20267.2% 20275.4%
変更フラグ（補助）: X
UKVFTA
UKV · 行 163
202214.5% 202312.7% 202410.9% 20259% 20267.2% 20275.4%
変更フラグ（補助）: X
VN-CAM
VNCAM · 行 24
20250% 20260%
CPTPP
CPTPP · 行 163
(I) → 2021*12.7% (II) → 2022*10.9% (III) → 2023*9% (IV) → 2024*7.2% (V) → 2025*5.4% (VI) → 2026*3.6% (VII) → 2027*1.8%
RCEP A
RCEPT-A · 行 162
202218.7% 202317.3% 202416% 202514.7% 202613.3% 202712%
RCEP B
B · 行 162
202218.7% 202317.3% 202416% 202514.7% 202613.3% 202712%
RCEP C
C · 行 162
202219% 202318% 202417% 202516% 202615% 202714%
RCEP D
D · 行 162
202220% 202320% 202420% 202520% 202620% 202720%
RCEP E
E · 行 162
202220% 202320% 202420% 202520% 202620% 202720%
RCEP F
F · 行 162
202218.7% 202317.3% 202416% 202514.7% 202613.3% 202712%
VIFTA
VI · 行 149
202416% 202512% 20268% 20274%
補助列J: 8

* CPTPPの期間（I）～（VII）はBT2026との照合により年に対応付けています（派生データ – 要確認）。

アドバイザリーと警告

一般的な評価（原産国は考慮していません）。原産国別の評価にはスマート関税アドバイザリーを実行してください。

YELLOW – REVIEW REQUIRED DOC-003 Quarantine
説明
Item policy (source, Vietnamese): Động vật, sản phẩm động vật trên cạn phải kiểm dịch (01/2024/TT-BNNPTNT M1)
法的根拠
01/2024/TT-BNNPTNT
推奨アクション
Register for animal/plant quarantine as required.
確認状況
原典で引用された文書。有効性は未確認
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
説明
The CPTPP cell "3,6; M: 5,4" has a general 3.6% and an "M:" 5.4% rate (commonly read as the Mexico schedule – verify).
法的根拠
115/2022/NĐ-CP
推奨アクション
Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
説明
CPTPP: consolidated BT2026 shows "3,6; M: 5,4", the FTA schedule for period (VI) shows "3,6".
法的根拠
115/2022/NĐ-CP
推奨アクション
Check the original Decree and amendments to determine the correct rate.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
説明
AANZFTA 20%, AHKFTA 20%, RCEP (附属書 D) 20%, RCEP (附属書 E) 20%, VCFTA 20%: the preferential rate is equal to or higher than the MFN rate (20%) in the source tariff – claiming the FTA brings no saving.
関連データ
MFN 20%
推奨アクション
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
説明
Subheading 0207.14 has 5 lines; 0207.14.91 is distinguished from its siblings by: Mechanically deboned or separated meat.
関連データ
0207.14.10 Wings; 0207.14.20 Thighs; 0207.14.30 Livers; 0207.14.99 Other
法的根拠
31/2022/TT-BTC
推奨アクション
Verify the distinguishing features; consider an advance classification ruling if uncertain.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
説明
The VAT column shows "*/5/8/10".
法的根拠
181/2025/NĐ-CP
推奨アクション
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
確認状況
未確認 – 確認が必要
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
説明
The source file records no trade remedy for 0207.14.91. This does NOT mean there is no risk.
推奨アクション
Check the MOIT Trade Remedies Authority database.
確認状況
未確認 – 確認が必要
GREEN – VERIFIED DQ-001 MFN rate present in the source
説明
The MFN rate 20% for 0207.14.91 was checked against BT2026 (cell BT2026!N165), basis 73/2025/NĐ-CP.
法的根拠
73/2025/NĐ-CP
推奨アクション
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
確認状況
原典の税率ファイルと照合済み

類注

Note

1. This Chapter does not cover:

(a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

(b) Edible, non-living insects (heading 04.10);

(c) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or

(d) Animal fat, other than products of heading 02.09 (Chapter 15).

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