類 17 · Sugars and sugar confectionery
1703.10.10
Containing added flavouring or colouring matter
- 1703 Molasses resulting from the extraction or refining of sugar
- 1703.10 - Cane molasses:
- - - Containing added flavouring or colouring matter
Mật thu được từ chiết xuất hoặc tinh chế đường / - Mật mía: / - - Đã pha thêm hương liệu hoặc chất màu
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
15%
15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN）
10%
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% 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 |
| 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 |
| CPTPP | 1.8% · M: 2.7% | BT2026 統合税率表 (VI) |
CPTPP | 115/2022/NĐ-CP | 従価税 |
| AHKFTA | 2% | BT2026 統合税率表 2026 |
AHK | 123/2022/NĐ-CP | 従価税 |
| EVFTA | 3.6% | BT2026 統合税率表 2026 |
EUR.1 | 116/2022/NĐ-CP | 従価税 |
| UKVFTA | 3.6% | 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 |
5% | 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 |
5% | 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 |
5% | 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 |
5% | 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 |
5% | 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 |
5.5% | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 従価税 |
| VIFTA | 10% | 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。
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 2328 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · 行 2289 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · 行 2327 |
30/12/2022 - 31/3/20230%
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 2329 |
30/12/2022 - 31/3/20230%
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%
|
| AKFTA AK · 行 2331 |
2022 - 2027 (một mức cho cả giai đoạn)0%
除外付き税率: 0 |
| AANZFTA AANZ · 行 2295 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0 |
| AIFTA AI · 行 2291 |
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 2289 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 2338 |
20222%
20231%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · 行 2331 |
20222.7%
20231.8%
20240.9%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 2343 |
20226%
20234%
20244%
20252%
20262%
20270%
|
| EVFTA EV-NK · 行 2310 |
20227.2%
20236.3%
20245.4%
20254.5%
20263.6%
20272.7%
変更フラグ（補助）: X |
| UKVFTA UKV · 行 2312 |
20227.2%
20236.3%
20245.4%
20254.5%
20263.6%
20272.7%
変更フラグ（補助）: X |
| CPTPP CPTPP · 行 2308 |
(I) → 2021*6.3%
(II) → 2022*5.4%
(III) → 2023*4.5%
(IV) → 2024*3.6%
(V) → 2025*2.7%
(VI) → 2026*1.8%
(VII) → 2027*0.9%
|
| RCEP A RCEPT-A · 行 2329 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP B B · 行 2329 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP C C · 行 2329 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP D D · 行 2329 |
20229.1%
20238.2%
20247.3%
20256.4%
20265.5%
20274.5%
|
| RCEP E E · 行 2332 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP F F · 行 2329 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| VIFTA VI · 行 2176 |
202410%
202510%
202610%
202710%
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 FTA-009 CPTPP: separate "M:" rate
- 説明
- The CPTPP cell "1,8; M: 2,7" has a general 1.8% and an "M:" 2.7% rate (commonly read as the Mexico schedule – verify).
- 法的根拠
- 115/2022/NĐ-CP
- 推奨アクション
- Confirm the CPTPP schedule for the origin under Decree 115/2022/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
- CPTPP: consolidated BT2026 shows "1,8; M: 2,7", the FTA schedule for period (VI) shows "1,8".
- 法的根拠
- 115/2022/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
- VIFTA 10%: the preferential rate is equal to or higher than the MFN rate (10%) in the source tariff – claiming the FTA brings no saving.
- 関連データ
- MFN 10%
- 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 1703.10 has 2 lines; 1703.10.10 is distinguished from its siblings by: Containing added flavouring or colouring matter.
- 関連データ
- 1703.10.90 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 1703.10.10. 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 10% for 1703.10.10 was checked against BT2026 (cell BT2026!N2320), 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
Note
1. This Chapter does not cover:
(a) Sugar confectionery containing cocoa (heading 18.06);
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or
(c) Medicaments or other products of Chapter 30.
Subheading Notes
1. For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.
2. Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.
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