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

2711.13.00

Butanes

  1. 2711 Petroleum gases and other gaseous hydrocarbons
  2. - Liquefied:
  3. - - Butanes

Khí dầu mỏ và các loại khí hydrocarbon khác / - Dạng hóa lỏng: / - - Butan

単位: kg/liter レベル: 8桁の細分 出典: BT2026 行 3342 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 7.5% 15/2023/QĐ-TTg · 2023/07/15
優遇税率(MFN) 5% 73/2025/NĐ-CP · 2025/03/31
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 0% 26/2023/NĐ-CP · 2023/05/31

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
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
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
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
EVFTA 0.6% BT2026 統合税率表
2026
EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 0.6% BT2026 統合税率表
2026
EUR.1 117/2022/NĐ-CP 従価税
VCFTA 1% BT2026 統合税率表
2026
VC 112/2022/NĐ-CP 従価税
AANZFTA 5% BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/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
AHKFTA * 特恵対象外 BT2026 統合税率表
2026
AHK 123/2022/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(*)
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 3338
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 3299
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 3337
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 3341
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 3341
2022 - 2027 (một mức cho cả giai đoạn)0%
除外付き税率: 0
AANZFTA
AANZ · 行 3305
2022 - 2027 (một mức cho cả giai đoạn)5%
税率列F(非表示): 5
AIFTA
AI · 行 3301
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 3301
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 3348
20222% 20232% 20242% 20251% 20261% 20271%
VN-EAEU
EAV · 行 3345
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 3353
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 3324
20223.1% 20232.5% 20241.8% 20251.2% 20260.6% 20270%
変更フラグ(補助): X
UKVFTA
UKV · 行 3326
20223.1% 20232.5% 20241.8% 20251.2% 20260.6% 20270%
変更フラグ(補助): X
CPTPP
CPTPP · 行 3324
(I) → 2021*5% (II) → 2022*5% (III) → 2023*5% (IV) → 2024*5% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · 行 3345
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 3345
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 3345
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 3345
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 3348
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 3345
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 3085
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
- - Butan0% XK!1081

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): TNKS khai thác chưa chế biến thành SP khác (181/2025/NĐ-CP PL1)
法的根拠
181/2025/NĐ-CP
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-013 FTA rate not lower than MFN
説明
AANZFTA 5%: the preferential rate is equal to or higher than the MFN rate (5%) in the source tariff – claiming the FTA brings no saving.
関連データ
MFN 5%
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 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 2711.13.00. 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 5% for 2711.13.00 was checked against BT2026 (cell BT2026!N3342), 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

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.