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章 03 · Fish and crustaceans, molluscs and other aquatic invertebrates

0305.49.90

Other

  1. 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
  2. - Smoked fish, including fillets, other than edible fish offal:
  3. 0305.49 - - Other:
  4. - - - Other

Cá, làm khô, muối hoặc ngâm nước muối; cá hun khói, đã hoặc chưa làm chín trước hoặc trong quá trình hun khói / - Cá hun khói, kể cả phi-lê cá, trừ phụ phẩm ăn được sau giết mổ: / - - Loại khác: / - - - Loại khác

单位: kg 级别: 8 位税号 2023 年新增 来源: BT2026 行 520 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 30% 15/2023/QĐ-TTg · 2023-07-15
优惠税率（最惠国） 20% 26/2023/NĐ-CP · 2023-07-15
增值税 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 0% 26/2023/NĐ-CP · 2023-05-31

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% 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
CPTPP 0% 公布的最低税率 BT2026 综合税则
(VI)		 CPTPP 115/2022/NĐ-CP 从价税
EVFTA 0% 公布的最低税率 BT2026 综合税则
2026		 EUR.1 116/2022/NĐ-CP 从价税
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 0% 公布的最低税率 BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 B)
AU
 0% 公布的最低税率 BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 C)
CN
 0% 公布的最低税率 BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 D)
JP
 0% 公布的最低税率 BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 E)
KR
 0% 公布的最低税率 BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 F)
NZ
 0% 公布的最低税率 BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
UKVFTA 0% 公布的最低税率 BT2026 综合税则
2026		 EUR.1 117/2022/NĐ-CP 从价税
VCFTA 0% 公布的最低税率 BT2026 综合税则
2026		 VC 112/2022/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
VNCU 0% 公布的最低税率 BT2026 综合税则
2023 - 2027		 VNCB · Form VC (Cuba) 114/2022/NĐ-CP 从价税
AHKFTA 4% BT2026 综合税则
2026		 AHK 123/2022/NĐ-CP 从价税
VN-CAM 无数据 无数据 S 56/2026/NĐ-CP 无数据
VIFTA * 不享受优惠 BT2026 综合税则
2026		 Form VI (verify) 131/2024/NĐ-CP 不享受优惠（*）

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 516
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 517
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 519
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 519
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 517
2022 - 2027 (một mức cho cả giai đoạn)0%
含排除项的税率: 0
AANZFTA
AANZ · 行 516
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0
AIFTA
AI · 行 519
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 517
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 518
20220% 20230% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 521
20220% 20230% 20240% 20250% 20260% 20270%
VNCU
VNCU · 行 48
20220% 2023 - 20270%
AHKFTA
AKH · 行 518
202212% 20238% 20248% 20254% 20264% 20270%
EVFTA
EV-NK · 行 518
20225% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · 行 520
20225% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · 行 518
(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 · 行 517
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · 行 517
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · 行 517
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · 行 517
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · 行 517
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · 行 517
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · 行 497
2024* 不享受优惠 2025* 不享受优惠 2026* 不享受优惠 2027* 不享受优惠
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）。

出口关税

描述税率行
- - - Loại khác0% XK!286
- Cá khô, trừ phụ phẩm ăn được sau giết mổ, có hoặc không muối nhưng không hun khói:无数据 XK!287

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-004 Other item policy
说明
Item policy (source, Vietnamese): Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT )
法律依据
42/2019/TT-BCT, 34/2025/TT-BCT
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 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 HS-003 Classification Review Required – similar lines exist
说明
Subheading 0305.49 has 2 lines; 0305.49.90 is distinguished from its siblings by: Other.
相关数据
0305.49.10 Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)
法律依据
31/2022/TT-BTC
建议措施
Verify the distinguishing features; consider an advance classification ruling if uncertain.
核实状态
未核实 – 需要检查
YELLOW – REVIEW REQUIRED HS-004 HS code introduced in the 2023 nomenclature
说明
0305.49.90 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
相关数据
MOI: 0305.49.90
法律依据
31/2022/TT-BTC
建议措施
Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
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 "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 0305.49.90. 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 20% for 0305.49.90 was checked against BT2026 (cell BT2026!N520), 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

Notes

1. This Chapter does not cover:

(a) Mammals of heading 01.06;

(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);

(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or

(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).

2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

3. Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).

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