Capítulo 28 · Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

2815.20.00

Potassium hydroxide (caustic potash)

  1. 2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium
  2. - Potassium hydroxide (caustic potash)

Natri hydroxit (xút ăn da); kali hydroxit (potash ăn da); natri peroxit hoặc kali peroxit / - Kali hydroxit (potash ăn da)

Unidade: kg Nível: Linha de 8 dígitos Fonte: BT2026 linha 3525 FONTE

Impostos aplicáveis em 2026

Fonte: pauta consolidada BT2026 (atualizada em 05/04/2026)
Direito de importação ordinário 5% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 0% 26/2023/NĐ-CP · 15/07/2023
IVA 8 / 10 (várias taxas) 181/2025/NĐ-CP · 01/07/2025
Imposto especial de consumo Sem dados
Imposto ambiental Sem dados
Direito de exportação Sem dados

Taxas preferenciais especiais (ACL) – 2026

FTATaxaBase dos dadosProva de origemBase jurídicaEstado
AANZFTA 0% Mais baixa publicada Pauta consolidada BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP Ad valorem
ACFTA 0% Mais baixa publicada Pauta consolidada BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP Ad valorem
AHKFTA 0% Mais baixa publicada Pauta consolidada BT2026
2026
AHK 123/2022/NĐ-CP Ad valorem
AIFTA 0% Mais baixa publicada Pauta consolidada BT2026
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP Ad valorem
AJCEP 0% Mais baixa publicada Pauta consolidada BT2026
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% Mais baixa publicada Pauta consolidada BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Ad valorem
ATIGA 0% Mais baixa publicada Pauta consolidada BT2026
2026
D 126/2022/NĐ-CP Ad valorem
CPTPP 0% Mais baixa publicada Pauta consolidada BT2026
(VI)
CPTPP 115/2022/NĐ-CP Ad valorem
EVFTA 0% Mais baixa publicada Pauta consolidada BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
RCEP (Anexo A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
0% Mais baixa publicada Pauta consolidada BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo B)
AU
0% Mais baixa publicada Pauta consolidada BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo C)
CN
0% Mais baixa publicada Pauta consolidada BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo D)
JP
0% Mais baixa publicada Pauta consolidada BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo E)
KR
0% Mais baixa publicada Pauta consolidada BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo F)
NZ
0% Mais baixa publicada Pauta consolidada BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
UKVFTA 0% Mais baixa publicada Pauta consolidada BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
VCFTA 0% Mais baixa publicada Pauta consolidada BT2026
2026
VC 112/2022/NĐ-CP Ad valorem
VJEPA 0% Mais baixa publicada Pauta consolidada BT2026
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP Ad valorem
VKFTA 0% Mais baixa publicada Pauta consolidada BT2026
2026
VK 125/2022/NĐ-CP Ad valorem
VN-EAEU 0% Mais baixa publicada Pauta consolidada BT2026
2026
EAV 113/2022/NĐ-CP Ad valorem
VN-LAO 0% Mais baixa publicada Pauta consolidada BT2026 S 206/2025/NĐ-CP Ad valorem
VIFTA 0% Mais baixa publicada Pauta consolidada BT2026
2026
Form VI (verify) 131/2024/NĐ-CP Ad valorem
VN-CAM Sem dados Sem dados S 56/2026/NĐ-CP Sem dados
VNCU Sem dados Sem dados VNCB · Form VC (Cuba) 114/2022/NĐ-CP Sem dados

Uma taxa publicada não significa que as mercadorias sejam elegíveis. É necessário cumprir as regras de origem e dispor de uma prova de origem válida.

Executar o Smart Tariff Advisory Comparar ACL Calcular impostos

Histórico de taxas / desagravamento por ano

Das folhas das listas de ACL 2022–2027
FTAPeríodos
ACFTA
AC · linha 3481
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · linha 3442
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · linha 3480
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 · linha 3484
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 · linha 3484
2022 - 2027 (một mức cho cả giai đoạn)0%
Taxa com exclusões: 0
AANZFTA
AANZ · linha 3448
2022 - 2027 (một mức cho cả giai đoạn)0%
Coluna de taxa F (oculta): 0
AIFTA
AI · linha 3444
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 · linha 3444
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · linha 3491
20220% 20230% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · linha 3488
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · linha 3496
20220% 20230% 20240% 20250% 20260% 20270%
EVFTA
EV-NK · linha 3467
20220% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · linha 3469
20220% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · linha 3467
(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 · linha 3488
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · linha 3488
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · linha 3488
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · linha 3488
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · linha 3491
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · linha 3488
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · linha 3209
20240% 20250% 20260% 20270%
Coluna auxiliar J: 8

* Os períodos do CPTPP (I)–(VII) são associados a anos por comparação com a BT2026 (dados DERIVADOS – verificar).

Aconselhamento e avisos

Avaliação geral (a origem não é considerada). Execute o Smart Tariff Advisory para uma avaliação específica da origem.

YELLOW – REVIEW REQUIRED DOC-004 Other item policy
Descrição
Item policy (source, Vietnamese): Thực phẩm, phụ gia thực phẩm và bao gói, dụng cụ chưa đựng (15/2024/TT-BYT)
Referência jurídica
15/2024/TT-BYT
Ação recomendada
Read the referenced instruments.
Estado da verificação
Diploma citado na fonte; vigência não verificada
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Descrição
The VAT column shows "8/10".
Referência jurídica
181/2025/NĐ-CP
Ação recomendada
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Estado da verificação
Não verificado – verificação necessária
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Descrição
The source file records no trade remedy for 2815.20.00. This does NOT mean there is no risk.
Ação recomendada
Check the MOIT Trade Remedies Authority database.
Estado da verificação
Não verificado – verificação necessária
GREEN – VERIFIED DQ-001 MFN rate present in the source
Descrição
The MFN rate 0% for 2815.20.00 was checked against BT2026 (cell BT2026!N3525), basis 26/2023/NĐ-CP.
Referência jurídica
26/2023/NĐ-CP
Ação recomendada
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Estado da verificação
Confrontado com o ficheiro pautal de origem

Notas de capítulo

Notes

1. Except where the context otherwise requires, the headings of this Chapter apply only to:

(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

(b) The products mentioned in (a) above dissolved in water;

(c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.

2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.42), organic products included in headings 28.43 to 28.46 and 28.52 and carbides (heading 28.49), only the following compounds of carbon are to be classified in this Chapter:

(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 28.11);

(b) Halide oxides of carbon (heading 28.12);

(c) Carbon disulphide (heading 28.13);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42);

(e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.53) other than calcium cyanamide, whether or not pure (Chapter 31).

3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:

(a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

(b) Organo-inorganic compounds other than those mentioned in Note 2 above;

(c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;

(d) Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in the form of powder, granules or flakes, of heading 32.07;

(e) Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading 38.24;

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;

(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or

(h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01).

4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in heading 28.11.

5. Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading 28.42.

6. Heading 28.44 applies only to:

(a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;

(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;

(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 μCi/g);

(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;

(f) Radioactive residues whether or not usable.

The term “isotopes”, for the purposes of this Note and of the wording of headings 28.44 and 28.45, refers to:

7. Heading 28.53 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.

8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 38.18.

Subheading Note

1. For the purposes of subheading 2852.10, the expression “chemically defined” means all organic or inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or paragraphs (a) to (h) of Note 1 to Chapter 29.

SUB-CHAPTER I

CHEMICAL ELEMENTS

SUB-CHAPTER II

INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS

SUB-CHAPTER III

HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS

SUB-CHAPTER IV

INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METAL

SUB-CHAPTER V

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS

SUB-CHAPTER VI

MISCELLANEOUS

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