章 08 · Edible fruit and nuts; peel of citrus fruit or melons
0805.90.00
Other
- 0805 Citrus fruit, fresh or dried
- - Other
Quả thuộc chi cam quýt, tươi hoặc khô / - Loại khác
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
60%
15/2023/QĐ-TTg · 2023-07-15
优惠税率（最惠国）
40%
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 |
|---|---|---|---|---|---|
| ACFTA | 0% (除外 LA) 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, 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 |
| 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-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 |
| VN-CAM | 0% 公布的最低税率 | FTA 税率表（按期间） 2026 |
S | 从价税 | |
| ATIGA | 5% | BT2026 综合税则 2026 |
D | 126/2022/NĐ-CP | 从价税 |
| RCEP (附件 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
20% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 B) AU |
20% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 C) CN |
20% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 E) KR |
20% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 F) NZ |
20% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 D) JP |
21.8% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| AANZFTA | 32% | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | 从价税 |
| VCFTA | 32% | BT2026 综合税则 2026 |
VC | 112/2022/NĐ-CP | 从价税 |
| VIFTA | 22.9% | BT2026 综合税则 2026 |
Form VI (verify) | 131/2024/NĐ-CP | 从价税 |
| AHKFTA | * 不享受优惠 | BT2026 综合税则 2026 |
AHK | 123/2022/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。
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 1292 |
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: LA |
| ATIGA AT · 行 1293 |
20225%
20235%
20245%
20255%
20265%
20275%
产品特定原产地规则: WO |
| AJCEP AJ · 行 1295 |
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 1297 |
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 1299 |
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: LA, KR 含排除项的税率: 0(-LA, KR) |
| AANZFTA AANZ · 行 1295 |
2022 - 2027 (một mức cho cả giai đoạn)32%
税率列 F（隐藏）: 32 |
| AIFTA AI · 行 1295 |
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 1293 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 1304 |
202240%
202340%
202432%
202532%
202632%
202732%
|
| VN-EAEU EAV · 行 1301 |
202210.9%
20237.3%
20243.6%
20250%
20260%
20270%
|
| VNCU VNCU · 行 256 |
20220%
2023 - 20270%
|
| AHKFTA AKH · 行 1311 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| EVFTA EV-NK · 行 1294 |
202220%
202313.3%
20246.6%
20250%
20260%
20270%
|
| UKVFTA UKV · 行 1296 |
202220%
202313.3%
20246.6%
20250%
20260%
20270%
|
| VN-CAM VNCAM · 行 30 |
20250%
20260%
|
| CPTPP CPTPP · 行 1294 |
(I) → 2021*13.3%
(II) → 2022*6.6%
(III) → 2023*0%
(IV) → 2024*0%
(V) → 2025*0%
(VI) → 2026*0%
(VII) → 2027*0%
|
| RCEP A RCEPT-A · 行 1297 |
202236%
202332%
202428%
202524%
202620%
202716%
|
| RCEP B B · 行 1297 |
202236%
202332%
202428%
202524%
202620%
202716%
|
| RCEP C C · 行 1297 |
202236%
202332%
202428%
202524%
202620%
202716%
|
| RCEP D D · 行 1297 |
202236.4%
202332.7%
202429.1%
202525.5%
202621.8%
202718.2%
|
| RCEP E E · 行 1298 |
202236%
202332%
202428%
202524%
202620%
202716%
|
| RCEP F F · 行 1297 |
202236%
202332%
202428%
202524%
202620%
202716%
|
| VIFTA VI · 行 1244 |
202434.3%
202528.6%
202622.9%
202717.1%
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 DOC-004 Other item policy
- 说明
- Item policy (source, Vietnamese): DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT)
- 法律依据
- 42/2019/TT-BCT, 33/2025/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): Dược liệu làm thuốc XK, NK (09/2024/TT-BYT-DM11)
- 法律依据
- 09/2024/TT-BYT-DM
- 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 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 0805.90.00. 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 40% for 0805.90.00 was checked against BT2026 (cell BT2026!N1302), 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 inedible nuts or fruits.
2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:
(a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),
(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.
4. Heading 08.12 applies to fruit and nuts 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.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022