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 15 · Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

1516.20.39

Other

  1. 1516 Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
  2. 1516.20 - Vegetable fats and oils and their fractions:
  3. - - Hydrogenated, in flakes:
  4. - - - Other

Chất béo và dầu động vật, thực vật hoặc vi sinh vật và các phần phân đoạn của chúng, đã qua hydro hóa, este hóa liên hợp, tái este hóa hoặc elaiđin hóa toàn bộ hoặc một phần, đã hoặc chưa tinh chế, nhưng chưa chế biến thêm / - Chất béo và dầu thực vật và các phần phân đoạn của chúng: / - - Đã qua hydro hóa, dạng vảy, mảnh: / - - - Loại khác

単位: kg/liter レベル: 8桁の細分 出典: BT2026 行 2046 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 45% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 30% 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) 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
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 6% BT2026 統合税率表
2026		 AHK 123/2022/NĐ-CP 従価税
EVFTA 9% BT2026 統合税率表
2026		 EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 9% 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
 15% 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
 15% 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
 15% 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
 15% 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
 15% 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
 16.4% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VIFTA 17.1% 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 2048
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 2021
20220% 20230% 20240% 20250% 20260% 20270%
品目別規則: RVC40; hoặc CC; hoặc không yêu cầu Chuyển đổi mã số hàng hóa với điều kiện hàng hóa được sản xuất bằng phương pháp tinh chế
AJCEP
AJ · 行 2051
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 2053
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 2055
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: MY 除外付き税率: 0(-MY)
AANZFTA
AANZ · 行 2023
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 2023
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 2021
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 2062
20225% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 2061
20226.8% 20234.5% 20242.3% 20250% 20260% 20270%
AHKFTA
AKH · 行 2067
202218% 202312% 202412% 20256% 20266% 20270%
EVFTA
EV-NK · 行 2026
202218.1% 202315.9% 202413.6% 202511.3% 20269% 20276.8%
変更フラグ（補助）: X
UKVFTA
UKV · 行 2028
202218.1% 202315.9% 202413.6% 202511.3% 20269% 20276.8%
変更フラグ（補助）: X
CPTPP
CPTPP · 行 2028
(I) → 2021*12.5% (II) → 2022*9.3% (III) → 2023*6.2% (IV) → 2024*3.1% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · 行 2053
202227% 202324% 202421% 202518% 202615% 202712%
RCEP B
B · 行 2053
202227% 202324% 202421% 202518% 202615% 202712%
RCEP C
C · 行 2053
202227% 202324% 202421% 202518% 202615% 202712%
RCEP D
D · 行 2053
202227.3% 202324.5% 202421.8% 202519.1% 202616.4% 202713.6%
RCEP E
E · 行 2056
202227% 202324% 202421% 202518% 202615% 202712%
RCEP F
F · 行 2053
202227% 202324% 202421% 202518% 202615% 202712%
VIFTA
VI · 行 1911
202425.7% 202521.4% 202617.1% 202712.9%
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 1516.20 has 43 lines; 1516.20.39 is distinguished from its siblings by: Other.
関連データ
1516.20.11 Of soya beans; 1516.20.12 Of maize; 1516.20.14 Of coconuts; 1516.20.17 Of ground-nuts; 1516.20.18 Of linseed; 1516.20.19 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 "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 1516.20.39. 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 30% for 1516.20.39 was checked against BT2026 (cell BT2026!N2046), 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) Pig fat or poultry fat of heading 02.09;

(b) Cocoa butter, fat or oil (heading 18.04);

(c) Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21);

(d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;

(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

(f) Factice derived from oils (heading 40.02).

2. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).

3. Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.

Subheading Notes

1. For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2. For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2% by weight.

(1): Tham khảo TCVN 6312:2020 và TCVN 7597:2018

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