類 23 · Residues and waste from the food industries;prepared animal fodder
2304.00.29
Other
- 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
- - Soya-bean meal:
- - - Other
Khô dầu và phế liệu rắn khác, đã hoặc chưa xay hoặc ở dạng viên, thu được từ quá trình chiết xuất dầu đậu tương / - Bột đậu tương thô: / - - Loại khác
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
0%
15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN）
0%
73/2025/NĐ-CP · 2025/03/31
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% (除く MM, TH) 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 |
| AHKFTA | 0% 公表最低税率 | BT2026 統合税率表 2026 |
AHK | 123/2022/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 |
| CPTPP | 0% 公表最低税率 | BT2026 統合税率表 (VI) |
CPTPP | 115/2022/NĐ-CP | 従価税 |
| EVFTA | 0% 公表最低税率 | BT2026 統合税率表 2026 |
EUR.1 | 116/2022/NĐ-CP | 従価税 |
| RCEP (附属書 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
0% 公表最低税率 | 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 |
0% 公表最低税率 | 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 |
0% 公表最低税率 | 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 |
0% 公表最低税率 | 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 |
0% 公表最低税率 | 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 |
0% 公表最低税率 | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 従価税 |
| UKVFTA | 0% 公表最低税率 | BT2026 統合税率表 2026 |
EUR.1 | 117/2022/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 |
| VIFTA | 0% 公表最低税率 | 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 2870 |
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: MM, TH |
| ATIGA AT · 行 2831 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · 行 2869 |
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 2873 |
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 2873 |
2022 - 2027 (một mức cho cả giai đoạn)0%
除外付き税率: 0 |
| AANZFTA AANZ · 行 2837 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0 |
| AIFTA AI · 行 2833 |
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 2833 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 2880 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · 行 2877 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 2885 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · 行 2856 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · 行 2858 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · 行 2854 |
(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 2877 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · 行 2877 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · 行 2877 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · 行 2877 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · 行 2880 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · 行 2877 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · 行 2683 |
20240%
20250%
20260%
20270%
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 2304.00 has 4 lines; 2304.00.29 is distinguished from its siblings by: Other.
- 関連データ
- 2304.00.10 Defatted soya-bean flour, fit for human consumption; 2304.00.21 Fit for human consumption; 2304.00.90 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 HS-004 HS code introduced in the 2023 nomenclature
- 説明
- 2304.00.29 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
- 関連データ
- MOI: 2304.00.29
- 法的根拠
- 31/2022/TT-BTC
- 推奨アクション
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- 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 2304.00.29. 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 0% for 2304.00.29 was checked against BT2026 (cell BT2026!N2886), basis 73/2025/NĐ-CP.
- 法的根拠
- 73/2025/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. Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.
Subheading Note
1. For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022