類 27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

2710.19.72

Other diesel fuels

  1. 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
  2. - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:
  3. 2710.19 - - Other:
  4. - - - Diesel fuel; fuel oils:
  5. - - - - Other diesel fuels

Dầu có nguồn gốc từ dầu mỏ và các loại dầu thu được từ các khoáng bi-tum, trừ dầu thô; các chế phẩm chưa được chi tiết hoặc ghi ở nơi khác, có chứa hàm lượng từ 70% trở lên là dầu có nguồn gốc từ dầu mỏ hoặc các loại dầu thu được từ các khoáng bi-tum, những loại dầu này là thành phần cơ bản của các chế phẩm đó; dầu thải. (SEN) / - Dầu có nguồn gốc từ dầu mỏ và các loại dầu thu được từ các khoáng bi-tum (trừ dầu thô) và các chế phẩm chưa được chi tiết hoặc ghi ở nơi khác, có chứa hàm lượng từ 70% trở lên là dầu có nguồn gốc từ dầu mỏ hoặc các loại dầu thu được từ các khoáng bi-tum, những loại dầu này là thành phần cơ bản của các chế phẩm đó, trừ loại chứa dầu diesel sinh học và trừ dầu thải: / - - Loại khác: / - - - Nhiên liệu diesel; các loại dầu nhiên liệu: / - - - - Nhiên liệu diesel khác

単位: kg/liter レベル: 8桁の細分 出典: BT2026 行 3327 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 10.5% 15/2023/QĐ-TTg · 2023/07/15
優遇税率(MFN) 7% (0% từ 09/3-30/4 theo NĐ72) 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 環境税 – 税率表を参照 109/2025/UBTVQH15 · 2021/08/06
輸出税 0% 26/2023/NĐ-CP · 2023/05/31

2026年環境保護税の税率表を見る →

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
AKFTA 0% (除く KH, MY, 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
VKFTA 0% 公表最低税率 BT2026 統合税率表
2026
VK 125/2022/NĐ-CP 従価税
EVFTA 7% BT2026 統合税率表
2026
EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 7% BT2026 統合税率表
2026
EUR.1 117/2022/NĐ-CP 従価税
VN-EAEU 7% BT2026 統合税率表
2026
EAV 113/2022/NĐ-CP 従価税
VN-LAO 7% BT2026 統合税率表 S 206/2025/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 8% (除く CN) BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP 従価税
CPTPP 20% BT2026 統合税率表
(VI)
CPTPP 115/2022/NĐ-CP 従価税
AANZFTA * 特恵対象外 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP 特恵対象外(*)
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(*)
AJCEP * 特恵対象外 BT2026 統合税率表
01/4/2026 - 31/3/2027
AJ 120/2022/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(*)
VCFTA * 特恵対象外 BT2026 統合税率表
2026
VC 112/2022/NĐ-CP 特恵対象外(*)
VJEPA * 特恵対象外 BT2026 統合税率表
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP 特恵対象外(*)
VIFTA * 特恵対象外 BT2026 統合税率表
2026
Form VI (verify) 131/2024/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。

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 3322
2022 - 2027 (một mức cho cả giai đoạn)8%
除外国: CN
ATIGA
AT · 行 3283
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 3321
30/12/2022 - 31/3/2023* 特恵対象外 01/4/2023 - 31/3/2024* 特恵対象外 01/4/2024 - 31/3/2025* 特恵対象外 01/4/2025 - 31/3/2026* 特恵対象外 01/4/2026 - 31/3/2027* 特恵対象外 01/4/2027 - 31/3/2028* 特恵対象外
VJEPA
VJ · 行 3325
30/12/2022 - 31/3/2023* 特恵対象外 01/4/2023 - 31/3/2024* 特恵対象外 01/4/2024 - 31/3/2025* 特恵対象外 01/4/2025 - 31/3/2026* 特恵対象外 01/4/2026 - 31/3/2027* 特恵対象外 01/4/2027 - 31/3/2028* 特恵対象外
AKFTA
AK · 行 3325
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: KH, MY, KR 除外付き税率: 0(-KH, MY, KR)
AANZFTA
AANZ · 行 3289
2022 - 2027 (một mức cho cả giai đoạn)* 特恵対象外
税率列F(非表示): *
AIFTA
AI · 行 3285
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 3285
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 3332
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
VN-EAEU
EAV · 行 3329
20227% 20237% 20247% 20257% 20267% 20270%
AHKFTA
AKH · 行 3337
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 3308
20227% 20237% 20247% 20257% 20267% 20277%
UKVFTA
UKV · 行 3310
20227% 20237% 20247% 20257% 20267% 20277%
CPTPP
CPTPP · 行 3306
(I) → 2021*20% (II) → 2022*20% (III) → 2023*20% (IV) → 2024*20% (V) → 2025*20% (VI) → 2026*20% (VII) → 2027*20%
RCEP A
RCEPT-A · 行 3329
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 3329
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 3329
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 3329
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 3332
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 3329
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 3070
2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
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)。

輸出税

記述税率行
- - - - Nhiên liệu diesel khác0% XK!1066

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 DOC-001 Specialised inspection
説明
Item policy (source, Vietnamese): Hàng hóa nhóm 2 (2711/QĐ-BKHCN 2022)
法的根拠
2711/QĐ-BKHCN
推奨アクション
Prepare inspection/certification filings under the cited instruments before clearance.
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): Xăng dầu (41/2019/TT-BCT)
法的根拠
41/2019/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-008 MFN rate carries a condition/time note
説明
The rate cell "7 (0% từ 09/3-30/4 theo NĐ72)" carries the note: 0% từ 09/3-30/4 theo NĐ72.
法的根拠
26/2023/NĐ-CP
推奨アクション
Check the condition and validity period in 26/2023/NĐ-CP.
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
EVFTA 7%, UKVFTA 7%, VN-EAEU 7%, VN-LAO 7%, ACFTA 8%, CPTPP 20%: the preferential rate is equal to or higher than the MFN rate (7%) in the source tariff – claiming the FTA brings no saving.
関連データ
MFN 7%
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 2710.19 has 17 lines; 2710.19.72 is distinguished from its siblings by: Other diesel fuels.
関連データ
2710.19.20 Topped crudes; 2710.19.30 Carbon black feedstock; 2710.19.41 Lubricating oil feedstock; 2710.19.42 Lubricating oils for aircraft engines; 2710.19.44 Lubricating greases; 2710.19.45 Lubricating oils for textile
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
YELLOW – REVIEW REQUIRED TAX-003 Subject to environmental protection tax
説明
The environmental tax column shows "MT" – a specific tax per unit.
法的根拠
109/2025/UBTVQH15
推奨アクション
Look up the 2026 environmental tax schedule and enter quantity to compute.
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 2710.19.72. 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 7% (0% từ 09/3-30/4 theo NĐ72) for 2710.19.72 was checked against BT2026 (cell BT2026!N3327), 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) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;

(b) Medicaments of heading 30.03 or 30.04; or

(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

2. References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

3. For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading Notes

1. For the purposes of subheading 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

2. For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.

3. For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.

4. For the purposes of subheading 2710.12, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210oC according to the ISO 3405 method (equivalent to the ASTM D 86 method).

5. For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

(1) Tham khảo TCVN 3575-81

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

(*) Cut-backs: thường chứa hàm lượng bitum hòa trong dung môi từ 60% trở lên. Chúng được sử dụng cho rải mặt đường.