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

0303.65.00

Coalfish (Pollachius virens)

  1. 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04
  2. - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303.91 to 0303.99:
  3. - - Coalfish (Pollachius virens)

Cá, đông lạnh, trừ phi-lê cá (fillets) và các loại thịt cá khác thuộc nhóm 03.04 / - Cá thuộc các họ Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae và Muraenolepididae, trừ các phụ phẩm ăn được sau giết mổ của cá thuộc các phân nhóm từ 0303.91 đến 0303.99: / - - Cá tuyết đen (Pollachius virens)

単位: kg レベル: 8桁の細分 出典: BT2026 行 408 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 21% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 14% 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 3% BT2026 統合税率表
2026		 AHK 123/2022/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
VIFTA * 特恵対象外 BT2026 統合税率表
2026		 Form VI (verify) 131/2024/NĐ-CP 特恵対象外（*）

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 402
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 403
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 405
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 403
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 403
2022 - 2027 (một mức cho cả giai đoạn)0%
除外付き税率: 0
AANZFTA
AANZ · 行 402
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 405
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 403
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 404
20224% 20232% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 405
20223.8% 20232.5% 20241.3% 20250% 20260% 20270%
AHKFTA
AKH · 行 404
20228% 20236% 20246% 20253% 20263% 20270%
EVFTA
EV-NK · 行 402
20223.5% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · 行 404
20223.5% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · 行 404
(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 403
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · 行 403
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · 行 403
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · 行 403
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · 行 403
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · 行 403
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · 行 385
2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
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 tuyết đen (Pollachius virens)0% XK!174

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 0303.65.00. 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 14% for 0303.65.00 was checked against BT2026 (cell BT2026!N408), 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