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章 02 · Meat and edible meat offal

0203.11.00

Carcasses and half-carcasses

  1. 0203 Meat of swine, fresh, chilled or frozen
  2. - Fresh or chilled:
  3. - - Carcasses and half-carcasses

Thịt lợn, tươi, ướp lạnh hoặc đông lạnh / - Tươi hoặc ướp lạnh: / - - Thịt cả con và nửa con

单位: kg 级别: 8 位税号 来源: BT2026 行 123 源数据

2026 年适用税费

来源：BT2026 综合税则（更新至 2026 年 4 月 5 日）
普通进口税 37.5% 15/2023/QĐ-TTg · 2023-07-15
优惠税率（最惠国） 25% 26/2023/NĐ-CP · 2023-07-15
增值税 * / 5 / 8 / 10 (多个税率) 181/2025/NĐ-CP · 2025-07-01
特别消费税 无数据
环境保护税 无数据
出口税 无数据

特别优惠（FTA）税率——2026

FTA税率数据依据原产地证明法律依据状态
AANZFTA 0% 公布的最低税率 BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP 从价税
ACFTA 0% 公布的最低税率 BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP 从价税
AIFTA 0% 公布的最低税率 BT2026 综合税则
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP 从价税
AJCEP 0% 公布的最低税率 BT2026 综合税则
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP 从价税
AKFTA 0% (除外 LA, MM, PH, KR) 公布的最低税率 BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP 从价税
ATIGA 0% 公布的最低税率 BT2026 综合税则
2026		 D 126/2022/NĐ-CP 从价税
VJEPA 0% 公布的最低税率 BT2026 综合税则
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP 从价税
VKFTA 0% 公布的最低税率 BT2026 综合税则
2026		 VK 125/2022/NĐ-CP 从价税
VN-EAEU 0% 公布的最低税率 BT2026 综合税则
2026		 EAV 113/2022/NĐ-CP 从价税
VN-LAO 0% 公布的最低税率 BT2026 综合税则 S 206/2025/NĐ-CP 从价税
CPTPP 2.7% · M: 5.4% BT2026 综合税则
(VI)		 CPTPP 115/2022/NĐ-CP 从价税
AHKFTA 5% BT2026 综合税则
2026		 AHK 123/2022/NĐ-CP 从价税
VCFTA 5% BT2026 综合税则
2026		 VC 112/2022/NĐ-CP 从价税
EVFTA 7.5% BT2026 综合税则
2026		 EUR.1 116/2022/NĐ-CP 从价税
UKVFTA 7.5% BT2026 综合税则
2026		 EUR.1 117/2022/NĐ-CP 从价税
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 12.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 B)
AU
 12.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 C)
CN
 12.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 E)
KR
 12.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 F)
NZ
 12.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 D)
JP
 13.6% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
VIFTA 25% BT2026 综合税则
2026		 Form VI (verify) 131/2024/NĐ-CP 从价税
VN-CAM 无数据 无数据 S 56/2026/NĐ-CP 无数据
VNCU 无数据 无数据 VNCB · Form VC (Cuba) 114/2022/NĐ-CP 无数据

公布了税率并不意味着货物符合条件。需要满足原产地规则并持有有效的原产地证明。

运行智能关税咨询 比较 FTA 计算税费

税率历史/按年降税

来自 2022–2027 年 FTA 税率表工作表
FTA期间
ACFTA
AC · 行 115
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 116
20220% 20230% 20240% 20250% 20260% 20270%
产品特定原产地规则: RVC40 hoặc CC
AJCEP
AJ · 行 118
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 116
30/12/2022 - 31/3/20234% 01/4/2023 - 31/3/20242% 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 116
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: LA, MM, PH, KR 含排除项的税率: 0(-LA, MM, PH, KR)
AANZFTA
AANZ · 行 115
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0
AIFTA
AI · 行 118
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 116
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 117
202212% 202311% 20249% 20257% 20265% 20274%
VN-EAEU
EAV · 行 118
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 117
202215% 202310% 202410% 20255% 20265% 20270%
EVFTA
EV-NK · 行 115
202217.5% 202315% 202412.5% 202510% 20267.5% 20275%
变更标记（辅助）: X
UKVFTA
UKV · 行 117
202217.5% 202315% 202412.5% 202510% 20267.5% 20275%
变更标记（辅助）: X
CPTPP
CPTPP · 行 117
(I) → 2021*16.2% (II) → 2022*13.5% (III) → 2023*10.8% (IV) → 2024*8.1% (V) → 2025*5.4% (VI) → 2026*2.7% (VII) → 2027*0%
RCEP A
RCEPT-A · 行 116
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP B
B · 行 116
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP C
C · 行 116
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP D
D · 行 116
202222.7% 202320.5% 202418.2% 202515.9% 202613.6% 202711.4%
RCEP E
E · 行 116
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP F
F · 行 116
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
VIFTA
VI · 行 107
202425% 202525% 202625% 202725%
辅助列 J: 8

* CPTPP 期间（I）–（VII）通过与 BT2026 比对推导为年份（推导数据——请核实）。

咨询与警告

一般评估（未考虑原产国）。如需按原产国评估，请运行智能关税咨询。

YELLOW – REVIEW REQUIRED DOC-003 Quarantine
说明
Item policy (source, Vietnamese): Động vật, sản phẩm động vật trên cạn phải kiểm dịch (01/2024/TT-BNNPTNT M1)
法律依据
01/2024/TT-BNNPTNT
建议措施
Register for animal/plant quarantine as required.
核实状态
源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
说明
Item policy (source, Vietnamese): HH là mẫu vật động vật rừng nguy cấp, quý, hiếm và động vật thuộc các phụ lụcCITES (17/2023/TT-BNNPTNT)
法律依据
17/2023/TT-BNNPTNT
建议措施
Read the referenced instruments.
核实状态
源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
说明
The CPTPP cell "2,7; M: 5,4" has a general 2.7% and an "M:" 5.4% rate (commonly read as the Mexico schedule – verify).
法律依据
115/2022/NĐ-CP
建议措施
Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
核实状态
未核实 – 需要检查
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
说明
CPTPP: consolidated BT2026 shows "2,7; M: 5,4", the FTA schedule for period (VI) shows "2,7".
法律依据
115/2022/NĐ-CP
建议措施
Check the original Decree and amendments to determine the correct rate.
核实状态
未核实 – 需要检查
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
说明
VIFTA 25%: the preferential rate is equal to or higher than the MFN rate (25%) in the source tariff – claiming the FTA brings no saving.
相关数据
MFN 25%
建议措施
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
核实状态
未核实 – 需要检查
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
说明
The VAT column shows "*/5/8/10".
法律依据
181/2025/NĐ-CP
建议措施
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
核实状态
未核实 – 需要检查
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
说明
The source file records no trade remedy for 0203.11.00. This does NOT mean there is no risk.
建议措施
Check the MOIT Trade Remedies Authority database.
核实状态
未核实 – 需要检查
GREEN – VERIFIED DQ-001 MFN rate present in the source
说明
The MFN rate 25% for 0203.11.00 was checked against BT2026 (cell BT2026!N123), basis 26/2023/NĐ-CP.
法律依据
26/2023/NĐ-CP
建议措施
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
核实状态
已与源税则文件核对

章注释

Note

1. This Chapter does not cover:

(a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

(b) Edible, non-living insects (heading 04.10);

(c) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or

(d) Animal fat, other than products of heading 02.09 (Chapter 15).

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