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 03 · Fish and crustaceans, molluscs and other aquatic invertebrates

0302.41.00

Herrings (Clupea harengus, Clupea pallasii)

  1. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04
  2. - Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302.91 to 0302.99:
  3. - - Herrings (Clupea harengus, Clupea pallasii)

Cá, tươi hoặc ướp lạnh, trừ phi-lê cá (fillets) và các loại thịt cá khác thuộc nhóm 03.04 / - Cá trích nước lạnh (Clupea harengus, Clupea pallasii), cá cơm (cá trỏng) (Engraulis spp.), cá trích dầu (Sardina pilchardus, Sardinops spp.), cá trích xương (Sardinella spp.), cá trích kê hoặc cá trích cơm (Sprattus sprattus), cá nục hoa (Scomber scombrus, Scomber australasicus, Scomber japonicus), cá bạc má (Rastrelliger spp.), cá thu (Scomberomorus spp.), cá nục gai và cá sòng (Trachurus spp.), cá khế jacks, cá khế crevalles (Caranx spp.), cá giò (Rachycentron canadum), cá chim trắng (Pampus spp.), cá thu đao (Cololabis saira), cá nục (Decapterus spp.), cá trứng (Mallotus villosus), cá kiếm (Xiphias gladius), cá ngừ chấm (Euthynnus affinis), cá ngừ ba chấm (Sarda spp.), cá cờ marlin, cá cờ lá (sailfish), cá cờ spearfish (Istiophoridae), trừ các phụ phẩm ăn được sau giết mổ của cá thuộc các phân nhóm từ 0302.91 đến 0302.99: / - - Cá trích nước lạnh (Clupea harengus, Clupea pallasii)

単位: kg レベル: 8桁の細分 出典: BT2026 行 310 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% 26/2023/NĐ-CP · 2023/07/15
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 0% 26/2023/NĐ-CP · 2023/05/31

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
AANZFTA 0% 公表最低税率 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP 従価税
ACFTA 0% 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% 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
ATIGA 0% 公表最低税率 BT2026 統合税率表
2026		 D 126/2022/NĐ-CP 従価税
CPTPP 0% 公表最低税率 BT2026 統合税率表
(VI)		 CPTPP 115/2022/NĐ-CP 従価税
EVFTA 0% 公表最低税率 BT2026 統合税率表
2026		 EUR.1 116/2022/NĐ-CP 従価税
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 0% 公表最低税率 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
 0% 公表最低税率 BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 C)
CN
 0% 公表最低税率 BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 D)
JP
 0% 公表最低税率 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
 0% 公表最低税率 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
 0% 公表最低税率 BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
UKVFTA 0% 公表最低税率 BT2026 統合税率表
2026		 EUR.1 117/2022/NĐ-CP 従価税
VCFTA 0% 公表最低税率 BT2026 統合税率表
2026		 VC 112/2022/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-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
AHKFTA 4% BT2026 統合税率表
2026		 AHK 123/2022/NĐ-CP 従価税
VIFTA 14% BT2026 統合税率表
2026		 Form VI (verify) 131/2024/NĐ-CP 従価税
VN-CAM データなし データなし S 56/2026/NĐ-CP データなし
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 303
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 304
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 306
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 · 行 304
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 · 行 304
2022 - 2027 (một mức cho cả giai đoạn)0%
除外付き税率: 0
AANZFTA
AANZ · 行 303
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 306
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 304
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 305
20224% 20232% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 306
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 305
202212% 20238% 20248% 20254% 20264% 20270%
EVFTA
EV-NK · 行 303
20225% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · 行 305
20225% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · 行 305
(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 · 行 304
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · 行 304
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · 行 304
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · 行 304
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · 行 304
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · 行 304
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · 行 287
202418% 202516% 202614% 202712%
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）。

輸出税

記述税率行
- - Cá trích nước lạnh (Clupea harengus, Clupea pallasii)0% XK!76

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 thủy sản phải kiểm dịch (01/2024/TT-BNNPTNT M5)
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 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 0302.41.00. 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 0302.41.00 was checked against BT2026 (cell BT2026!N310), basis 26/2023/NĐ-CP.
法的根拠
26/2023/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

Notes

1. This Chapter does not cover:

(a) Mammals of heading 01.06;

(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);

(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or

(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).

2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

3. Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).

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