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 07 · Edible vegetables and certain roots and tubers

0704.90.90

Other

  1. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
  2. 0704.90 - Other:
  3. - - Other

Bắp cải, súp lơ (1), su hào, cải xoăn và cây họ bắp cải ăn được tương tự, tươi hoặc ướp lạnh / - Loại khác: / - - Loại khác

単位: kg レベル: 8桁の細分 出典: BT2026 行 1061 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 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 KH, LA) 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 11.4% 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 1044
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 1045
20220% 20230% 20240% 20250% 20260% 20270%
品目別規則: WO
AJCEP
AJ · 行 1047
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 1049
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 1051
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: KH, LA 除外付き税率: 0(-KH, LA )
AANZFTA
AANZ · 行 1046
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 1047
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 1045
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 1056
20224% 20232% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 1053
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 1063
202212% 20238% 20248% 20254% 20264% 20270%
EVFTA
EV-NK · 行 1046
202210% 20236.6% 20243.3% 20250% 20260% 20270%
UKVFTA
UKV · 行 1048
202210% 20236.6% 20243.3% 20250% 20260% 20270%
CPTPP
CPTPP · 行 1046
(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 1049
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · 行 1049
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · 行 1049
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · 行 1049
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · 行 1050
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · 行 1049
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · 行 1010
202417.1% 202514.3% 202611.4% 20278.6%
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): Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9)
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 DOC-004 Other item policy
説明
Item policy (source, Vietnamese): Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT )
法的根拠
42/2019/TT-BCT, 34/2025/TT-BCT
推奨アクション
Read the referenced instruments.
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 0704.90 has 4 lines; 0704.90.90 is distinguished from its siblings by: Other.
関連データ
0704.90.10 Round (drumhead) cabbages; 0704.90.20 Chinese mustard; 0704.90.30 Other cabbages
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 0704.90.90. 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 0704.90.90 was checked against BT2026 (cell BT2026!N1061), 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 forage products of heading 12.14.

2. In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).

3. Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than:

(a) dried leguminous vegetables, shelled (heading 07.13);

(b) sweet corn in the forms specified in headings 11.02 to 11.04;

(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);

(d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06).

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04).

5. Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

(1): Tham khảo TCVN 10341:2015

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