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 33 · Essential oils and resinoids; perfumery, cosmetic or toilet preparations

3305.10.90

Other

  1. 3305 Preparations for use on the hair
  2. 3305.10 - Shampoos:
  3. - - Other

Chế phẩm dùng cho tóc / - Dầu gội đầu: / - - Loại khác

単位: kg/liter レベル: 8桁の細分 出典: BT2026 行 4969 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 22.5% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 15% 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, ID, MY) 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
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, MY) 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
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
VCFTA 2% BT2026 統合税率表
2026		 VC 112/2022/NĐ-CP 従価税
EVFTA 2.5% BT2026 統合税率表
2026		 EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 2.5% BT2026 統合税率表
2026		 EUR.1 117/2022/NĐ-CP 従価税
AIFTA 5% BT2026 統合税率表
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP 従価税
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 7.5% 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
 7.5% 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
 7.5% 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
 7.5% 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
 7.5% 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
 8.2% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
AHKFTA 15% BT2026 統合税率表
2026		 AHK 123/2022/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

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 4862
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: KH, ID, MY
ATIGA
AT · 行 4823
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 4867
30/12/2022 - 31/3/20232% 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 4865
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 4865
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: KH, MY 除外付き税率: 0(-KH, MY)
AANZFTA
AANZ · 行 4829
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 4825
30/12/20225% 31/12/2022 - 30/12/20235% 31/12/2023 - 30/12/20245% 31/12/2024 - 31/12/20255% 01/01/2026 - 31/12/20265% 01/01/2027 - 31/12/20275%
VKFTA
VK · 行 4834
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 4872
202210% 20238% 20246% 20254% 20262% 20270%
VN-EAEU
EAV · 行 4869
20224.6% 20233.1% 20241.5% 20250% 20260% 20270%
AHKFTA
AKH · 行 4877
202215% 202315% 202415% 202515% 202615% 202715%
EVFTA
EV-NK · 行 4848
202212.5% 202310% 20247.5% 20255% 20262.5% 20270%
変更フラグ（補助）: X
UKVFTA
UKV · 行 4850
202212.5% 202310% 20247.5% 20255% 20262.5% 20270%
変更フラグ（補助）: X
CPTPP
CPTPP · 行 4848
(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 4869
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP B
B · 行 4869
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP C
C · 行 4869
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP D
D · 行 4869
202213.6% 202312.3% 202410.9% 20259.5% 20268.2% 20276.8%
RCEP E
E · 行 4872
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP F
F · 行 4869
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
VIFTA
VI · 行 4487
202410% 20255% 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 DOC-004 Other item policy
説明
Item policy (source, Vietnamese): Mỹ phẩm XK, NK (09/2024/TT-BYT-DM14)
法的根拠
09/2024/TT-BYT-DM
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 DOC-004 Other item policy
説明
Item policy (source, Vietnamese): Mỹ phẩm XK, NK (09/2024/TT-BYT-DM14)
法的根拠
09/2024/TT-BYT-DM
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
AHKFTA 15%: 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 3305.10 has 2 lines; 3305.10.90 is distinguished from its siblings by: Other.
関連データ
3305.10.10 Having anti-fungal properties
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 3305.10.90. 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% for 3305.10.90 was checked against BT2026 (cell BT2026!N4969), 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) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;

(b) Soap or other products of heading 34.01; or

(c) Gum, wood or sulphate turpentine or other products of heading 38.05.

2. The expression “odoriferous substances” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.

3. Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

4. The expression “perfumery, cosmetic or toilet preparations” in heading 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

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