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 89 · Ships, boats and floating structures

8901.20.71

Of a gross tonnage exceeding 5,000 but not exceeding 20,000

  1. 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
  2. 8901.20 - Tankers:
  3. - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000:
  4. - - - Of a gross tonnage exceeding 5,000 but not exceeding 20,000

Tàu thủy chở khách, thuyền, xuồng du lịch, phà, tàu thủy chở hàng, xà lan và các tàu thuyền tương tự để vận chuyển người hoặc hàng hóa / - Tàu chở chất lỏng hoặc khí hóa lỏng: / - - Tổng dung tích (gross tonnage) trên 5.000 nhưng không quá 50.000: / - - - Tổng dung tích (gross tonnage) trên 5.000 nhưng không quá 20.000

単位: unit レベル: 8桁の細分 2023年新設 出典: BT2026 行 17802 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 3% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 2% 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 CN) 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
EVFTA 0% 公表最低税率 BT2026 統合税率表
2026		 EUR.1 116/2022/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
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 1.3% 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
 1.3% 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
 1.3% 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
 1.3% 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
 1.4% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VIFTA 1.4% 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
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 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（*）

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 17122
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: CN
ATIGA
AT · 行 17051
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 17107
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 17108
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 17113
2022 - 2027 (một mức cho cả giai đoạn)0%
除外付き税率: 0
AANZFTA
AANZ · 行 17069
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 17065
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 17111
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 17173
20220% 20230% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 17149
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 17144
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 17174
20220% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · 行 17173
20220% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · 行 17267
(I) → 2021*0% (II) → 2022*0% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
再製造品: HH tân trang thuộc QL của BGTVT (77/2023/NĐ-CP-PL3)
RCEP A
RCEPT-A · 行 17136
20221.9% 20231.7% 20241.6% 20251.5% 20261.3% 20271.2%
RCEP B
B · 行 17136
20221.9% 20231.7% 20241.6% 20251.5% 20261.3% 20271.2%
RCEP C
C · 行 17134
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 17133
20221.9% 20231.8% 20241.6% 20251.5% 20261.4% 20271.3%
RCEP E
E · 行 17137
20221.9% 20231.7% 20241.6% 20251.5% 20261.3% 20271.2%
RCEP F
F · 行 17136
20221.9% 20231.7% 20241.6% 20251.5% 20261.3% 20271.2%
VIFTA
VI · 行 16072
20241.8% 20251.6% 20261.4% 20271.2%
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-001 Specialised inspection
説明
Item policy (source, Vietnamese): Chứng nhận chất lượng ATKT và BVMT sau TQ, trước khi đưa ra thị trường (12/2022/TT-BGTVT và 62/2024/TT-BGTVT)
法的根拠
12/2022/TT-BGTVT, 62/2024/TT-BGTVT
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 HS-003 Classification Review Required – similar lines exist
説明
Subheading 8901.20 has 5 lines; 8901.20.71 is distinguished from its siblings by: Of a gross tonnage exceeding 5,000 but not exceeding 20,000.
関連データ
8901.20.50 Of a gross tonnage not exceeding 5,000; 8901.20.72 Of a gross tonnage exceeding 20,000 but not exceeding 30,000; 8901.20.73 Of a gross tonnage exceeding 30,000 but not exceeding 50,000; 8901.20.80 Of a gross tonnage exceeding 50,000
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
8901.20.71 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: 8901.20.71
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 "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 8901.20.71. 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 2% for 8901.20.71 was checked against BT2026 (cell BT2026!N17802), 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

Note

1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.