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

0309.90.29

Other

  1. 0309 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption
  2. 0309.90 - Other:
  3. - - Of molluscs:
  4. - - - Other

Bột mịn, bột thô và viên của cá, động vật giáp xác, động vật thân mềm và động vật thủy sinh không xương sống khác, thích hợp dùng làm thức ăn cho người / - Loại khác: / - - Của động vật thân mềm: / - - - Loại khác

単位: kg レベル: 8桁の細分 2023年新設 出典: BT2026 行 790 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 22.5% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 15% 26/2023/NĐ-CP · 2023/07/15
付加価値税 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
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% (除く MY, KR) 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
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
VCFTA 2% BT2026 統合税率表
2026		 VC 112/2022/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 790
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 791
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 793
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 795
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 797
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: MY, KR 除外付き税率: 0(-MY, KR)
AANZFTA
AANZ · 行 792
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 793
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 791
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 802
20228% 20236% 20245% 20253% 20262% 20270%
VN-EAEU
EAV · 行 799
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 808
20229% 20236% 20246% 20253% 20263% 20270%
EVFTA
EV-NK · 行 792
20223.7% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · 行 794
20223.7% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · 行 792
(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 795
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · 行 795
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · 行 795
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · 行 795
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · 行 795
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · 行 795
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · 行 779
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）。

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 HS-003 Classification Review Required – similar lines exist
説明
Subheading 0309.90 has 7 lines; 0309.90.29 is distinguished from its siblings by: Other.
関連データ
0309.90.11 Fresh or chilled; 0309.90.12 Frozen; 0309.90.19 Other; 0309.90.21 Fresh or chilled; 0309.90.22 Frozen; 0309.90.90 Of other aquatic invertebrates
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
0309.90.29 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: 0309.90.29
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 "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 0309.90.29. 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 15% for 0309.90.29 was checked against BT2026 (cell BT2026!N790), 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).

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