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 21 · Miscellaneous edible preparations

2103.90.12

Fish sauce

  1. 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
  2. 2103.90 - Other:
  3. - - Sauces and preparations therefor:
  4. - - - Fish sauce

Nước xốt và các chế phẩm làm nước xốt; đồ gia vị hỗn hợp và bột canh hỗn hợp; bột mịn và bột thô từ hạt mù tạt và mù tạt đã chế biến / - Loại khác: / - - Nước xốt và các chế phẩm làm nước xốt: / - - - Nước mắm

単位: kg レベル: 8桁の細分 出典: BT2026 行 2661 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 48% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 32% 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% (除く KH) 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, KR) 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
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
VCFTA 3% BT2026 統合税率表
2026		 VC 112/2022/NĐ-CP 従価税
EVFTA 4% BT2026 統合税率表
2026		 EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 4% BT2026 統合税率表
2026		 EUR.1 117/2022/NĐ-CP 従価税
AHKFTA 7% BT2026 統合税率表
2026		 AHK 123/2022/NĐ-CP 従価税
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 16.5% 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
 16.5% 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
 16.5% 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
 16.5% 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
 16.5% 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
 18% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VIFTA 23.1% 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 2647
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: KH
ATIGA
AT · 行 2608
20220% 20230% 20240% 20250% 20260% 20270%
品目別規則: RVC40 hoặc CTSH
AJCEP
AJ · 行 2646
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 2648
30/12/2022 - 31/3/20236% 01/4/2023 - 31/3/20243% 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 2650
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: KH, KR 除外付き税率: 0(-KH, KR)
AANZFTA
AANZ · 行 2614
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 2610
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 2610
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 2657
202213% 202311% 20248% 20255% 20263% 20270%
VN-EAEU
EAV · 行 2654
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 2662
202220% 202313% 202413% 20257% 20267% 20270%
EVFTA
EV-NK · 行 2633
202220% 202316% 202412% 20258% 20264% 20270%
変更フラグ（補助）: X
UKVFTA
UKV · 行 2635
202220% 202316% 202412% 20258% 20264% 20270%
変更フラグ（補助）: X
CPTPP
CPTPP · 行 2629
(I) → 2021*10.3% (II) → 2022*5.1% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · 行 2652
202229.7% 202326.4% 202423.1% 202519.8% 202616.5% 202713.2%
RCEP B
B · 行 2652
202229.7% 202326.4% 202423.1% 202519.8% 202616.5% 202713.2%
RCEP C
C · 行 2652
202229.7% 202326.4% 202423.1% 202519.8% 202616.5% 202713.2%
RCEP D
D · 行 2652
202230% 202327% 202424% 202521% 202618% 202715%
RCEP E
E · 行 2655
202229.7% 202326.4% 202423.1% 202519.8% 202616.5% 202713.2%
RCEP F
F · 行 2652
202229.7% 202326.4% 202423.1% 202519.8% 202616.5% 202713.2%
VIFTA
VI · 行 2475
202429.7% 202526.4% 202623.1% 202719.8%
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 2103.90 has 6 lines; 2103.90.12 is distinguished from its siblings by: Fish sauce.
関連データ
2103.90.11 Chili sauce; 2103.90.13 Other sauces; 2103.90.19 Other; 2103.90.21 Shrimp paste including belachan (blachan); 2103.90.29 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 2103.90.12. 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 32% for 2103.90.12 was checked against BT2026 (cell BT2026!N2661), 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) Mixed vegetables of heading 07.12;

(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);

(c) Flavoured tea (heading 09.02);

(d) Spices or other products of headings 09.04 to 09.10;

(e) Food preparations, other than the products described in heading 21.03 or 21.04, 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);

(f) Products of heading 24.04;

(g) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or

(h) Prepared enzymes of heading 35.07.

2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.

3. For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

(1): Tham khảo TCVN 9702:2013

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