Capítulo 30 · Pharmaceutical products

3004.90.94

Containing cimetidine (INN) or ranitidine (INN) other than for injection

  1. 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale
  2. 3004.90 - Other:
  3. - - Other:
  4. - - - Containing cimetidine (INN) or ranitidine (INN) other than for injection

Thuốc (trừ các mặt hàng thuộc nhóm 30.02, 30.05 hoặc 30.06) gồm các sản phẩm đã hoặc chưa pha trộn dùng cho phòng bệnh hoặc chữa bệnh, đã được đóng gói theo liều lượng (kể cả các sản phẩm thuộc loại dùng để hấp thụ qua da) hoặc làm thành dạng nhất định hoặc đóng gói để bán lẻ / - Loại khác: / - - Loại khác: / - - - Chứa cimetidine (INN) hoặc ranitidine (INN) trừ dạng tiêm

Unidade: kg/unit Nível: Linha de 8 dígitos Fonte: BT2026 linha 4653 FONTE

Impostos aplicáveis em 2026

Fonte: pauta consolidada BT2026 (atualizada em 05/04/2026)
Direito de importação ordinário 7,5% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 5% 26/2023/NĐ-CP · 15/07/2023
IVA 5 / 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
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
AJCEP 0% Mais baixa publicada Pauta consolidada BT2026
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% (exceto LA, MY) 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
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
EVFTA 0,6% Pauta consolidada BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 0,6% Pauta consolidada BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
VCFTA 1% Pauta consolidada BT2026
2026
VC 112/2022/NĐ-CP Ad valorem
RCEP (Anexo A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
2,5% Pauta consolidada BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo B)
AU
2,5% Pauta consolidada BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo C)
CN
2,5% Pauta consolidada BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo E)
KR
2,5% Pauta consolidada BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo F)
NZ
2,5% Pauta consolidada BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo D)
JP
2,7% Pauta consolidada BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
AANZFTA 5% Pauta consolidada BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP Ad valorem
AIFTA 5% Pauta consolidada BT2026
01/01/2026 - 31/12/2026
AI 122/2022/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 4575
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · linha 4536
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · linha 4574
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 4578
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 4578
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluídos: LA, MY Taxa com exclusões: 0(-LA, MY)
AANZFTA
AANZ · linha 4542
2022 - 2027 (một mức cho cả giai đoạn)5%
Coluna de taxa F (oculta): 5
AIFTA
AI · linha 4538
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 · linha 4538
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · linha 4585
20223% 20232% 20242% 20251% 20261% 20270%
VN-EAEU
EAV · linha 4582
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · linha 4590
20220% 20230% 20240% 20250% 20260% 20270%
EVFTA
EV-NK · linha 4561
20223,1% 20232,5% 20241,8% 20251,2% 20260,6% 20270%
Indicador de alteração (auxiliar): X
UKVFTA
UKV · linha 4563
20223,1% 20232,5% 20241,8% 20251,2% 20260,6% 20270%
Indicador de alteração (auxiliar): X
CPTPP
CPTPP · linha 4561
(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 4582
20224,5% 20234% 20243,5% 20253% 20262,5% 20272%
RCEP B
B · linha 4582
20224,5% 20234% 20243,5% 20253% 20262,5% 20272%
RCEP C
C · linha 4582
20224,5% 20234% 20243,5% 20253% 20262,5% 20272%
RCEP D
D · linha 4582
20224,5% 20234,1% 20243,6% 20253,2% 20262,7% 20272,3%
RCEP E
E · linha 4585
20224,5% 20234% 20243,5% 20253% 20262,5% 20272%
RCEP F
F · linha 4582
20224,5% 20234% 20243,5% 20253% 20262,5% 20272%
VIFTA
VI · linha 4224
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): Thuốc chỉ chứa 01 thành phần dược chất XK, NK (09/2024/TT-BYT-DM8)
Referência jurídica
09/2024/TT-BYT-DM
Ação recomendada
Read the referenced instruments.
Estado da verificação
Diploma citado na fonte; vigência não verificada
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Descrição
AANZFTA 5%, AIFTA 5%: the preferential rate is equal to or higher than the MFN rate (5%) in the source tariff – claiming the FTA brings no saving.
Dados relacionados
MFN 5%
Ação recomendada
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
Estado da verificação
Não verificado – verificação necessária
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
Descrição
Subheading 3004.90 has 28 lines; 3004.90.94 is distinguished from its siblings by: Containing cimetidine (INN) or ranitidine (INN) other than for injection.
Dados relacionados
3004.90.10 Transdermal therapeutic system patches for the treatment of cancer or heart diseases; 3004.90.20 Closed sterile water for inhalation, pharmaceutical grade; 3004.90.30 Antiseptics; 3004.90.41 Containing procaine hydrochloride; 3004.90.49 Other; 3004.90.51 Containing acetylsalicylic acid, paracetamol or dipyrone (INN), of a kind taken orally
Referência jurídica
31/2022/TT-BTC
Ação recomendada
Verify the distinguishing features; consider an advance classification ruling if uncertain.
Estado da verificação
Não verificado – verificação necessária
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Descrição
The VAT column shows "5/8/10".
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 3004.90.94. 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 5% for 3004.90.94 was checked against BT2026 (cell BT2026!N4653), 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. This Chapter does not cover:

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

(b) Products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation (heading 24.04);

(c) Plasters specially calcined or finely ground for use in dentistry (heading 25.20);

(d) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01);

(e) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;

(f) Soap or other products of heading 34.01 containing added medicaments;

(g) Preparations with a basis of plaster for use in dentistry (heading 34.07);

(h) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02); or

(ij) Diagnostic reagents of heading 38.22.

2. For the purposes of heading 30.02, the expression “immunological products” applies to peptides and proteins (other than goods of heading 29.37) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors (CSF).

3. For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated:

(a) As unmixed products:

(1) Unmixed products dissolved in water;

(2) All goods of Chapter 28 or 29; and

(3) Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent;

(b) As products which have been mixed:

(1) Colloidal solutions and suspensions (other than colloidal sulphur);

(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

(3) Salts and concentrates obtained by evaporating natural mineral waters.

4. Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:

(a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure;

(b) Sterile laminaria and sterile laminaria tents;

(c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;

(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;

(e) Placebos and blinded (or double-blinded) clinical trial kits for use in recognised clinical trials, put up in measured doses, even if they might contain active medicaments;

(f) Dental cements and other dental fillings; bone reconstruction cements;

(g) First-aid boxes and kits;

(h) Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides;

(ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;

(k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and

(l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.

Subheading Notes

1. For the purposes of subheadings 3002.13 and 3002.14, the following are to be treated:

(a) As unmixed products, pure products, whether or not containing impurities;

(b) As products which have been mixed:

(1) The products mentioned in (a) above dissolved in water or in other solvents;

(2) The products mentioned in (a) and (b) (1) above with an added stabiliser necessary for their preservation or transport; and

(3) The products mentioned in (a), (b) (1) and (b) (2) above with any other additive.

2. Subheadings 3003.60 and 3004.60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients: amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).

(*): Dạng uống là dạng sử dụng qua đường miệng (ví dụ, nuốt, nhai, ngậm, đặt dưới lưỡi…)

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