VN Tariff IntelligenceHS编码、进出口关税、自贸协定与智能关税建议

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

0307.29.30

Dried, salted or in brine

  1. 0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process
  2. - Scallops and other molluscs of the family Pectinidae:
  3. 0307.29 - - Other:
  4. - - - Dried, salted or in brine

Động vật thân mềm, đã hoặc chưa bóc mai, vỏ, sống, tươi, ướp lạnh, đông lạnh, khô, muối hoặc ngâm nước muối; động vật thân mềm hun khói, đã hoặc chưa bóc mai, vỏ, đã hoặc chưa làm chín trước hoặc trong quá trình hun khói / - Điệp và các loài động vật thân mềm khác thuộc họ Pectinidae: / - - Loại khác: / - - - Khô, muối hoặc ngâm nước muối

单位: kg 级别: 8 位税号 来源: BT2026 行 679 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 15% 15/2023/QĐ-TTg · 2023-07-15
优惠税率（最惠国） 10% 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 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
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
UKVFTA 0% 公布的最低税率 BT2026 综合税则
2026		 EUR.1 117/2022/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-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 0 / 2 (多个税率) BT2026 综合税则
2026		 AHK 123/2022/NĐ-CP 需要解释
AKFTA 0/0(-MY) BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP 需要解释
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 0 / 5 (多个税率) BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 需要解释
RCEP (附件 B)
AU
 0 / 5 (多个税率) BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 需要解释
RCEP (附件 C)
CN
 0 / 5 (多个税率) BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 需要解释
RCEP (附件 D)
JP
 0 / 5,5 (多个税率) BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 需要解释
RCEP (附件 E)
KR
 0 / 5 (多个税率) BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 需要解释
RCEP (附件 F)
NZ
 0 / 5 (多个税率) BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 需要解释
VCFTA 2 / 2 (多个税率) BT2026 综合税则
2026		 VC 112/2022/NĐ-CP 需要解释
VN-EAEU 0 / 0 (多个税率) BT2026 综合税则
2026		 EAV 113/2022/NĐ-CP 需要解释
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 677
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 678
20220% 20230% 20240% 20250% 20260% 20270%
产品特定原产地规则: Đối với điệp thuộc các chi Pecten, Chlamys hoặc Placopecten: RVC40 hoặc CTH;
AJCEP
AJ · 行 680
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 682
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 680
2022 - 2027 (một mức cho cả giai đoạn)无数据
AANZFTA
AANZ · 行 679
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0
AIFTA
AI · 行 680
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 678
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 685
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
VN-EAEU
EAV · 行 682
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
VNCU
VNCU · 行 163
20220% 2023 - 20270%
AHKFTA
AKH · 行 691
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
EVFTA
EV-NK · 行 679
20222.5% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · 行 681
20222.5% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · 行 679
(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 678
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
RCEP B
B · 行 678
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
RCEP C
C · 行 678
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
RCEP D
D · 行 678
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
RCEP E
E · 行 678
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
RCEP F
F · 行 678
2022无数据 2023无数据 2024无数据 2025无数据 2026无数据 2027无数据
VIFTA
VI · 行 668
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
- - - Khô, muối hoặc ngâm nước muối0% XK!445

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 HS-003 Classification Review Required – similar lines exist
说明
Subheading 0307.29 has 2 lines; 0307.29.30 is distinguished from its siblings by: Dried, salted or in brine.
相关数据
0307.29.40 Smoked
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 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 0307.29.30. 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 10% for 0307.29.30 was checked against BT2026 (cell BT2026!N679), 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