類 89 · Ships, boats and floating structures
8903.23.00
Of a length exceeding 24 m
- 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes
- - Sailboats, other than inflatable, with or without auxiliary motor:
- - - Of a length exceeding 24 m
Du thuyền hạng nhẹ và các loại tàu thuyền khác phục vụ nghỉ ngơi, giải trí hoặc thể thao; thuyền dùng mái chèo và canô / - Thuyền buồm, trừ loại có thể bơm hơi, có hoặc không có động cơ phụ trợ: / - - Có chiều dài trên 24 m
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
15%
15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN）
10%
26/2023/NĐ-CP · 2023/07/15
付加価値税
10 / 8 (複数の税率)
174/2025/NĐ-CP - PL2 · 30/06/20025 (原典の日付が無効なため、そのまま保持)
特別消費税
30%
66/2025/QH15 · 2025/06/14
環境保護税
データなし
輸出税
データなし
VAT減税に関する注記: Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Du thuyền
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% 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 |
| AHKFTA | 0% 公表最低税率 | BT2026 統合税率表 2026 |
AHK | 123/2022/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 |
| RCEP (附属書 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
0% 公表最低税率 | 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 |
0% 公表最低税率 | 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 |
0% 公表最低税率 | 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 |
0% 公表最低税率 | 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 |
0% 公表最低税率 | 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 |
0% 公表最低税率 | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/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 |
| VIFTA | 7% | 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 |
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 17170 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · 行 17099 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · 行 17155 |
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 17156 |
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 17161 |
2022 - 2027 (một mức cho cả giai đoạn)0%
除外付き税率: 0 |
| AANZFTA AANZ · 行 17117 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0 |
| AIFTA AI · 行 17113 |
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 17159 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 17221 |
20222%
20231%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · 行 17197 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 17192 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · 行 17222 |
20225%
20233.3%
20241.6%
20250%
20260%
20270%
|
| UKVFTA UKV · 行 17221 |
20225%
20233.3%
20241.6%
20250%
20260%
20270%
|
| CPTPP CPTPP · 行 17315 |
(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 17184 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · 行 17184 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · 行 17182 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · 行 17181 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · 行 17185 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · 行 17184 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · 行 16118 |
20249%
20258%
20267%
20276%
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-004 HS code introduced in the 2023 nomenclature
- 説明
- 8903.23.00 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: 8903.23.00
- 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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL2: Du thuyền
- 法的根拠
- 174/2025/NĐ-CP - PL2
- 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-002 Subject to excise tax
- 説明
- The excise column shows "30".
- 法的根拠
- 66/2025/QH15
- 推奨アクション
- Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
- 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 8903.23.00. 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 10% for 8903.23.00 was checked against BT2026 (cell BT2026!N17848), 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.