類 25 · Salt; sulphur; earths and stone; plastering materials, lime and cement
2501.00.99
Other
- 2501 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water
- - Other:
- - - Other
Muối (kể cả muối thực phẩm và muối đã bị làm biến tính) và natri clorua tinh khiết, có hoặc không ở trong dung dịch nước hoặc có chứa chất chống đóng bánh hoặc chất làm tăng độ chẩy; nước biển / - Loại khác: / - - 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）VAT減税に関する注記: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Khoáng hóa chất khác > Muối. Gồm muối biển và muối mỏ khai thác, chưa qua chế biến. (Tham chiếu mã HS 4 số)
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 |
| 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 |
| 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-LAO | 0% 公表最低税率 | BT2026 統合税率表 | S | 206/2025/NĐ-CP | 従価税 |
| CPTPP | 2.7% · M: 4% | BT2026 統合税率表 (VI) |
CPTPP | 115/2022/NĐ-CP | 従価税 |
| VCFTA | 3% | BT2026 統合税率表 2026 |
VC | 112/2022/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 |
| VIFTA | 5.2% | BT2026 統合税率表 2026 |
Form VI (verify) | 131/2024/NĐ-CP | 従価税 |
| VKFTA | 10% | BT2026 統合税率表 2026 |
VK | 125/2022/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 |
| ACFTA | 50% | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | 従価税 |
| AHKFTA | * 特恵対象外 | BT2026 統合税率表 2026 |
AHK | 123/2022/NĐ-CP | 特恵対象外（*） |
| AIFTA | * 特恵対象外 | BT2026 統合税率表 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | 特恵対象外（*） |
| AKFTA | * 特恵対象外 | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | 特恵対象外（*） |
| RCEP (附属書 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
* 特恵対象外 | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 特恵対象外（*） |
| RCEP (附属書 B) AU |
* 特恵対象外 | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 特恵対象外（*） |
| RCEP (附属書 C) CN |
* 特恵対象外 | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 特恵対象外（*） |
| RCEP (附属書 D) JP |
* 特恵対象外 | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 特恵対象外（*） |
| RCEP (附属書 E) KR |
* 特恵対象外 | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 特恵対象外（*） |
| RCEP (附属書 F) NZ |
* 特恵対象外 | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 特恵対象外（*） |
| VN-EAEU | * 特恵対象外 | BT2026 統合税率表 2026 |
EAV | 113/2022/NĐ-CP | 特恵対象外（*） |
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 2995 |
2022 - 2027 (một mức cho cả giai đoạn)50%
|
| ATIGA AT · 行 2956 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · 行 2994 |
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 2998 |
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 2998 |
2022 - 2027 (một mức cho cả giai đoạn)* 特恵対象外
除外付き税率: * |
| AANZFTA AANZ · 行 2962 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0 |
| AIFTA AI · 行 2958 |
30/12/2022* 特恵対象外
31/12/2022 - 30/12/2023* 特恵対象外
31/12/2023 - 30/12/2024* 特恵対象外
31/12/2024 - 31/12/2025* 特恵対象外
01/01/2026 - 31/12/2026* 特恵対象外
01/01/2027 - 31/12/2027* 特恵対象外
|
| VKFTA VK · 行 2958 |
202210%
202310%
202410%
202510%
202610%
202710%
|
| VCFTA VC · 行 3005 |
20227%
20236%
20245%
20254%
20263%
20272%
|
| VN-EAEU EAV · 行 3002 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| AHKFTA AKH · 行 3010 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| EVFTA EV-NK · 行 2981 |
20227.2%
20236.3%
20245.4%
20254.5%
20263.6%
20272.7%
変更フラグ（補助）: X |
| UKVFTA UKV · 行 2983 |
20227.2%
20236.3%
20245.4%
20254.5%
20263.6%
20272.7%
変更フラグ（補助）: X |
| CPTPP CPTPP · 行 2979 |
(I) → 2021*9.5%
(II) → 2022*8.1%
(III) → 2023*6.8%
(IV) → 2024*5.4%
(V) → 2025*4%
(VI) → 2026*2.7%
(VII) → 2027*1.3%
備考: TRQ1 |
| RCEP A RCEPT-A · 行 3002 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| RCEP B B · 行 3002 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| RCEP C C · 行 3002 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| RCEP D D · 行 3002 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| RCEP E E · 行 3005 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| RCEP F F · 行 3002 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| VIFTA VI · 行 2800 |
202410.4%
20257.8%
20265.2%
20272.6%
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。
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- 説明
- Item policy references a controlled list (source, Vietnamese): Hạn ngạch thuế quan (12/2018/TT-BTC)
- 法的根拠
- 12/2018/TT-BTC
- 推奨アクション
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- 確認状況
- 原典で引用された文書。有効性は未確認
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- 説明
- Item policy (source, Vietnamese): DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT)
- 法的根拠
- 42/2019/TT-BCT, 33/2025/TT-BCT
- 推奨アクション
- Read the referenced instruments.
- 確認状況
- 原典で引用された文書。有効性は未確認
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (MFN)
- 説明
- MFN rate "15 (NHN: 50)": in-quota 15%, out-of-quota 50%.
- 法的根拠
- 12/2018/TT-BCT
- 推奨アクション
- Confirm tariff-quota allocation before budgeting.
- 確認状況
- 未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-005 Tariff quota (NKTT)
- 説明
- NKTT rate "22.5 (NHN: 75)": in-quota 22.5%, out-of-quota 75%.
- 法的根拠
- 12/2018/TT-BCT
- 推奨アクション
- Confirm tariff-quota allocation before budgeting.
- 確認状況
- 未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- 説明
- The CPTPP cell "2,7; M: 4" has a general 2.7% and an "M:" 4% 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 "2,7; M: 4", the FTA schedule for period (VI) shows "2,7".
- 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
- ACFTA 50%: the preferential rate is equal to or higher than the MFN rate (15%) in the source tariff – claiming the FTA brings no saving.
- 関連データ
- MFN 15%
- 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 2501.00 has 6 lines; 2501.00.99 is distinguished from its siblings by: Other.
- 関連データ
- 2501.00.10 Table salt; 2501.00.20 Unprocessed rock salt; 2501.00.50 Sea water; 2501.00.91 With sodium chloride content more than 60% but less than 97%, calculated on a dry basis, fortified with iodine; 2501.00.93 With sodium chloride content 97% or more, calculated on a dry basis
- 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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Khoáng hóa chất khác > Muối. Gồm muối biển và muối mỏ khai thác, chưa qua chế biến. (Tham chiếu mã HS 4 số)
- 法的根拠
- 174/2025/NĐ-CP - PL1
- 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 2501.00.99. 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 15% · 枠外 50% for 2501.00.99 was checked against BT2026 (cell BT2026!N3025), 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. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.
2. This Chapter does not cover:
(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);
(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);
(c) Medicaments or other products of Chapter 30;
(d) Perfumery, cosmetic or toilet preparations (Chapter 33);
(e) Dolomite ramming mix (heading 38.16);
(f) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);
(g) Precious or semi-precious stones (heading 71.02 or 71.03);
(h) Cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);
(i) Billiard chalks (heading 95.04); or
(k) Writing or drawing chalks or tailors' chalks (heading 96.09).
3. Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.
4. Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.
(1) Tham khảo TCVN 2682:2020, TCVN 7024:2013
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022