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類 10 · Cereals

1006.20.10

Hom Mali rice

  1. 1006 Rice
  2. 1006.20 - Husked (brown) rice:
  3. - - Hom Mali rice

Lúa gạo / - Gạo lứt: / - - Gạo Hom Mali (SEN)

単位: kg レベル: 8桁の細分 出典: BT2026 行 1528 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 60% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 40% 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
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 ID, LA, MM, MY, PH, 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
CPTPP 0% 公表最低税率 BT2026 統合税率表
(VI)		 CPTPP 115/2022/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-CAM 0% (THN) 公表最低税率 BT2026 統合税率表
2026		 S 56/2026/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% · 枠外 2.5% 公表最低税率 BT2026 統合税率表 S 206/2025/NĐ-CP 従価税
ACFTA 5% BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP 従価税
ATIGA 5% BT2026 統合税率表
2026		 D 126/2022/NĐ-CP 従価税
EVFTA 5% BT2026 統合税率表
2026		 EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 5% BT2026 統合税率表
2026		 EUR.1 117/2022/NĐ-CP 従価税
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 40% 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
 40% 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
 40% 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
 40% 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
 40% 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
 40% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VIFTA 40% BT2026 統合税率表
2026		 Form VI (verify) 131/2024/NĐ-CP 従価税
VNCU データなし データなし VNCB · Form VC (Cuba) 114/2022/NĐ-CP データなし
AHKFTA * 特恵対象外 BT2026 統合税率表
2026		 AHK 123/2022/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 1531
2022 - 2027 (một mức cho cả giai đoạn)5%
ATIGA
AT · 行 1532
20225% 20235% 20245% 20255% 20265% 20275%
品目別規則: WO
AJCEP
AJ · 行 1534
30/12/2022 - 31/3/20233% 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 1536
30/12/2022 - 31/3/20235% 01/4/2023 - 31/3/20242.5% 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 1538
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: ID, LA, MM, MY, PH, KR, TH 除外付き税率: 0(-ID, LA, MM, MY, PH, KR, TH)
AANZFTA
AANZ · 行 1534
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 1534
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 1532
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 1545
20227% 20234% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 1542
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 1550
2022* 特恵対象外 2023* 特恵対象外 2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
EVFTA
EV-NK · 行 1533
202225% 202320% 202415% 202510% 20265% 20270%
変更フラグ（補助）: X
UKVFTA
UKV · 行 1535
202225% 202320% 202415% 202510% 20265% 20270%
変更フラグ（補助）: X
VN-CAM
VNCAM · 行 36
20250% 20260%
関税割当: X
CPTPP
CPTPP · 行 1533
(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 1536
202240% 202340% 202440% 202540% 202640% 202740%
RCEP B
B · 行 1536
202240% 202340% 202440% 202540% 202640% 202740%
RCEP C
C · 行 1536
202240% 202340% 202440% 202540% 202640% 202740%
RCEP D
D · 行 1536
202240% 202340% 202440% 202540% 202640% 202740%
RCEP E
E · 行 1538
202240% 202340% 202440% 202540% 202640% 202740%
RCEP F
F · 行 1536
202240% 202340% 202440% 202540% 202640% 202740%
VIFTA
VI · 行 1460
202440% 202540% 202640% 202740%
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
- - Gạo Hom Mali0% XK!631

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): Mã HS thóc, gạo XK (08/2023/TT-BCT - PL3)
法的根拠
08/2023/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 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 FTA-005 Tariff quota (VN-LAO)
説明
VN-LAO rate "0 (NHN: 2.5)": in-quota 0%, out-of-quota 2.5%.
法的根拠
12/2018/TT-BCT
推奨アクション
Confirm tariff-quota allocation before budgeting.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-008 VN-CAM rate carries a condition/time note
説明
The rate cell "0 (THN)" carries the note: THN.
法的根拠
56/2026/NĐ-CP
推奨アクション
Check the condition and validity period in 56/2026/NĐ-CP.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
説明
VN-CAM: consolidated BT2026 shows "0 (THN)", the FTA schedule for period 2026 shows "0".
法的根拠
56/2026/NĐ-CP
推奨アクション
Check the original Decree and amendments to determine the correct rate.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
説明
RCEP (附属書 A) 40%, RCEP (附属書 B) 40%, RCEP (附属書 C) 40%, RCEP (附属書 D) 40%, RCEP (附属書 E) 40%, RCEP (附属書 F) 40%, VIFTA 40%: the preferential rate is equal to or higher than the MFN rate (40%) in the source tariff – claiming the FTA brings no saving.
関連データ
MFN 40%
推奨アクション
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
説明
Subheading 1006.20 has 2 lines; 1006.20.10 is distinguished from its siblings by: Hom Mali rice.
関連データ
1006.20.90 Other
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 1006.20.10. 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 40% for 1006.20.10 was checked against BT2026 (cell BT2026!N1528), 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. (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 10.08.

2. Heading 10.05 does not cover sweet corn (Chapter 7).

Subheading Note

1. The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

(1): Tham khảo TCVN 5643:1999

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