類 03 · Fish and crustaceans, molluscs and other aquatic invertebrates
0303.89.15
Indian threadfins (Polynemus indicus)
- 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04
- - Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99:
- 0303.89 - - Other:
- - - - Marine fish:
- - - - - Indian threadfins (Polynemus indicus)
Cá, đông lạnh, trừ phi-lê cá (fillets) và các loại thịt cá khác thuộc nhóm 03.04 / - Loại cá khác, trừ các phụ phẩm ăn được sau giết mổ của cá thuộc các phân nhóm từ 0303.91 đến 0303.99: / - - Loại khác: / - - - Cá biển: / - - - - Cá nhụ Ấn Độ (Polynemus indicus)
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 |
|---|---|---|---|---|---|
| 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 |
| 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 KR, TH) 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 |
| UKVFTA | 0% 公表最低税率 | BT2026 統合税率表 2026 |
EUR.1 | 117/2022/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 |
| AANZFTA | 5% | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | 従価税 |
| VCFTA | 5% | BT2026 統合税率表 2026 |
VC | 112/2022/NĐ-CP | 従価税 |
| RCEP (附属書 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
10% | 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 |
10% | 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 |
10% | 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 |
10% | 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 |
10% | 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 |
10.9% | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 従価税 |
| AIFTA | 15% | BT2026 統合税率表 01/01/2026 - 31/12/2026 |
AI | 122/2022/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。
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 417 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · 行 418 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · 行 420 |
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 418 |
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 418 |
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: KR, TH 除外付き税率: 0(-KR, TH) |
| AANZFTA AANZ · 行 417 |
2022 - 2027 (một mức cho cả giai đoạn)5%
税率列F（非表示）: 5 |
| AIFTA AI · 行 420 |
30/12/202218%
31/12/2022 - 30/12/202317%
31/12/2023 - 30/12/202416%
31/12/2024 - 31/12/202515%
01/01/2026 - 31/12/202615%
01/01/2027 - 31/12/202715%
|
| VKFTA VK · 行 418 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 419 |
20228%
20236%
20245%
20255%
20265%
20275%
|
| VN-EAEU EAV · 行 420 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 419 |
202212%
20238%
20248%
20254%
20264%
20270%
|
| EVFTA EV-NK · 行 417 |
20225%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · 行 419 |
20225%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · 行 419 |
(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 418 |
202218%
202316%
202414%
202512%
202610%
20278%
|
| RCEP B B · 行 418 |
202218%
202316%
202414%
202512%
202610%
20278%
|
| RCEP C C · 行 418 |
202218%
202316%
202414%
202512%
202610%
20278%
|
| RCEP D D · 行 418 |
202218.2%
202316.4%
202414.5%
202512.7%
202610.9%
20279.1%
|
| RCEP E E · 行 418 |
202218%
202316%
202414%
202512%
202610%
20278%
|
| RCEP F F · 行 418 |
202218%
202316%
202414%
202512%
202610%
20278%
|
| VIFTA VI · 行 400 |
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 nhụ Ấn Độ (Polynemus indicus) | 0% | XK!189 |
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 HS-003 Classification Review Required – similar lines exist
- 説明
- Subheading 0303.89 has 14 lines; 0303.89.15 is distinguished from its siblings by: Indian threadfins (Polynemus indicus).
- 関連データ
- 0303.89.11 Grouper; 0303.89.13 Bluntnose lizardfish (Trachinocephalus myops); 0303.89.14 Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea); 0303.89.16 Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda); 0303.89.17 Black pomfrets (Parastromatus niger); 0303.89.18 Mangrove red snappers (Lutjanus argentimaculatus)
- 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 HS-004 HS code introduced in the 2023 nomenclature
- 説明
- 0303.89.15 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
- 関連データ
- MOI: 0303.89.15
- 法的根拠
- 31/2022/TT-BTC
- 推奨アクション
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- 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 0303.89.15. 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 0303.89.15 was checked against BT2026 (cell BT2026!N423), 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