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章 07 · Edible vegetables and certain roots and tubers

0709.99.90

Other

  1. 0709 Other vegetables, fresh or chilled
  2. - Other:
  3. 0709.99 - - Other:
  4. - - - Other

Rau khác, tươi hoặc ướp lạnh / - Loại khác: / - - Loại khác: / - - - Loại khác

单位: kg 级别: 8 位税号 来源: BT2026 行 1107 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 19.5% 15/2023/QĐ-TTg · 2023-07-15
优惠税率（最惠国） 13% 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
AHKFTA 0% 公布的最低税率 BT2026 综合税则
2026		 AHK 123/2022/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) 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
VIFTA 4.8% 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 1095
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 1096
20220% 20230% 20240% 20250% 20260% 20270%
产品特定原产地规则: WO
AJCEP
AJ · 行 1098
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 · 行 1100
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 1102
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: LA 含排除项的税率: 0(-LA)
AANZFTA
AANZ · 行 1097
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0
AIFTA
AI · 行 1098
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 1096
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 1107
20222% 20231% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 1104
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 1114
20220% 20230% 20240% 20250% 20260% 20270%
EVFTA
EV-NK · 行 1097
20226% 20234% 20242% 20250% 20260% 20270%
UKVFTA
UKV · 行 1099
20226% 20234% 20242% 20250% 20260% 20270%
CPTPP
CPTPP · 行 1097
(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 1100
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · 行 1100
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · 行 1100
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · 行 1100
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · 行 1101
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · 行 1100
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · 行 1056
20249.6% 20257.2% 20264.8% 20272.4%
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): Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9)
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): 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 0709.99 has 3 lines; 0709.99.90 is distinguished from its siblings by: Other.
相关数据
0709.99.10 Sweet corn; 0709.99.20 Lady's finger (Okra)
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 0709.99.90. 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 13% for 0709.99.90 was checked against BT2026 (cell BT2026!N1107), 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 forage products of heading 12.14.

2. In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).

3. Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than:

(a) dried leguminous vegetables, shelled (heading 07.13);

(b) sweet corn in the forms specified in headings 11.02 to 11.04;

(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);

(d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06).

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04).

5. Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

(1): Tham khảo TCVN 10341:2015

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