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 19 · Preparations of cereals, flour, starch or milk; pastrycooks' products

1901.90.49

In other forms

  1. 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
  2. 1901.90 - Other:
  3. - - Other soya-based preparations:
  4. - - - In other forms

Chiết xuất malt; chế phẩm thực phẩm từ bột, tấm, bột thô, tinh bột hoặc từ chiết xuất malt, không chứa ca cao hoặc chứa dưới 40% tính theo khối lượng là ca cao đã khử toàn bộ chất béo, chưa được chi tiết hoặc ghi ở nơi khác; chế phẩm thực phẩm từ sản phẩm thuộc các nhóm 04.01 đến 04.04, không chứa ca cao hoặc chứa dưới 5% tính theo khối lượng là ca cao đã khử toàn bộ chất béo, chưa được chi tiết hoặc ghi ở nơi khác / - Loại khác: / - - Các chế phẩm khác từ đỗ tương: / - - - Dạng khác

単位: kg レベル: 8桁の細分 出典: BT2026 行 2403 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 27% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 18% 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
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
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
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
EVFTA 2.5% BT2026 統合税率表
2026		 EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 2.5% BT2026 統合税率表
2026		 EUR.1 117/2022/NĐ-CP 従価税
AIFTA 5% BT2026 統合税率表
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP 従価税
AKFTA 5% BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP 従価税
VKFTA 5% BT2026 統合税率表
2026		 VK 125/2022/NĐ-CP 従価税
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 16.7% 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
 16.7% 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
 16.7% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/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
RCEP (附属書 C)
CN
 18.8% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
AHKFTA 25% BT2026 統合税率表
2026		 AHK 123/2022/NĐ-CP 従価税
RCEP (附属書 D)
JP
 25% 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
 25% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VIFTA 25% BT2026 統合税率表
2026		 Form VI (verify) 131/2024/NĐ-CP 従価税

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 2402
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 2363
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 2401
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 2403
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 2405
2022 - 2027 (một mức cho cả giai đoạn)5%
除外付き税率: 5
AANZFTA
AANZ · 行 2369
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 2365
30/12/20225% 31/12/2022 - 30/12/20235% 31/12/2023 - 30/12/20245% 31/12/2024 - 31/12/20255% 01/01/2026 - 31/12/20265% 01/01/2027 - 31/12/20275%
VKFTA
VK · 行 2365
20225% 20235% 20245% 20255% 20265% 20275%
VCFTA
VC · 行 2412
20225% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 2405
20225.5% 20233.6% 20241.8% 20250% 20260% 20270%
AHKFTA
AKH · 行 2417
202225% 202325% 202425% 202525% 202625% 202725%
EVFTA
EV-NK · 行 2388
202212.5% 202310% 20247.5% 20255% 20262.5% 20270%
変更フラグ（補助）: X
UKVFTA
UKV · 行 2390
202212.5% 202310% 20247.5% 20255% 20262.5% 20270%
変更フラグ（補助）: X
CPTPP
CPTPP · 行 2384
(I) → 2021*6.6% (II) → 2022*3.3% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · 行 2407
202223.3% 202321.7% 202420% 202518.3% 202616.7% 202715%
RCEP B
B · 行 2407
202223.3% 202321.7% 202420% 202518.3% 202616.7% 202715%
RCEP C
C · 行 2407
202223.8% 202322.5% 202421.3% 202520% 202618.8% 202717.5%
RCEP D
D · 行 2407
202225% 202325% 202425% 202525% 202625% 202725%
RCEP E
E · 行 2410
202225% 202325% 202425% 202525% 202625% 202725%
RCEP F
F · 行 2407
202223.3% 202321.7% 202420% 202518.3% 202616.7% 202715%
VIFTA
VI · 行 2244
202425% 202525% 202625% 202725%
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-013 FTA rate not lower than MFN
説明
RCEP (附属書 C) 18.8%, AHKFTA 25%, RCEP (附属書 D) 25%, RCEP (附属書 E) 25%, VIFTA 25%: the preferential rate is equal to or higher than the MFN rate (18%) in the source tariff – claiming the FTA brings no saving.
関連データ
MFN 18%
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 1901.90 has 10 lines; 1901.90.49 is distinguished from its siblings by: In other forms.
関連データ
1901.90.11 Medical foods; 1901.90.19 Other; 1901.90.20 Malt extract; 1901.90.31 Filled milk; 1901.90.32 Other, containing cocoa powder; 1901.90.39 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 1901.90.49. 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 18% for 1901.90.49 was checked against BT2026 (cell BT2026!N2403), 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) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or

(c) Medicaments or other products of Chapter 30.

2. For the purposes of heading 19.01:

(a) The term “groats” means cereal groats of Chapter 11;

(b) The terms “flour” and “meal” mean:

(1) Cereal flour and meal of Chapter 11, and

(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).

3. Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).

4. For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

(1) Tham khảo TCVN 4995:2016

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