章 27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

2710.12.31

100 octane and above

  1. 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
  2. - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:
  3. 2710.12 - - Light oils and preparations:
  4. - - - Aviation spirit, of a kind used in aviation piston-engines:
  5. - - - - 100 octane and above

Dầu có nguồn gốc từ dầu mỏ và các loại dầu thu được từ các khoáng bi-tum, trừ dầu thô; các chế phẩm chưa được chi tiết hoặc ghi ở nơi khác, có chứa hàm lượng từ 70% trở lên là dầu có nguồn gốc từ dầu mỏ hoặc các loại dầu thu được từ các khoáng bi-tum, những loại dầu này là thành phần cơ bản của các chế phẩm đó; dầu thải. (SEN) / - Dầu có nguồn gốc từ dầu mỏ và các loại dầu thu được từ các khoáng bi-tum (trừ dầu thô) và các chế phẩm chưa được chi tiết hoặc ghi ở nơi khác, có chứa hàm lượng từ 70% trở lên là dầu có nguồn gốc từ dầu mỏ hoặc các loại dầu thu được từ các khoáng bi-tum, những loại dầu này là thành phần cơ bản của các chế phẩm đó, trừ loại chứa dầu diesel sinh học và trừ dầu thải: / - - Dầu nhẹ và các chế phẩm: / - - - Xăng máy bay, loại sử dụng cho động cơ máy bay kiểu piston: / - - - - Octane 100 và cao hơn(SEN)

单位: kg/liter 级别: 8 位税号 来源: BT2026 行 3303 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 10.5% 15/2023/QĐ-TTg · 2023-07-15
优惠税率(最惠国) 7% 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 10% 66/2025/QH15 · 2025-06-14
环境保护税 环保税——见税率表 109/2025/UBTVQH15 · 2021-08-06
出口税 0% 26/2023/NĐ-CP · 2023-05-31

查看 2026 年环保税税率表 →

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
ATIGA 0% 公布的最低税率 BT2026 综合税则
2026
D 126/2022/NĐ-CP 从价税
ACFTA 5% BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP 从价税
CPTPP 7% BT2026 综合税则
(VI)
CPTPP 115/2022/NĐ-CP 从价税
EVFTA 7% BT2026 综合税则
2026
EUR.1 116/2022/NĐ-CP 从价税
UKVFTA 7% BT2026 综合税则
2026
EUR.1 117/2022/NĐ-CP 从价税
VN-EAEU 7% BT2026 综合税则
2026
EAV 113/2022/NĐ-CP 从价税
VN-LAO 7% BT2026 综合税则 S 206/2025/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
AKFTA 12% BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP 从价税
VKFTA 12% BT2026 综合税则
2026
VK 125/2022/NĐ-CP 从价税
AANZFTA * 不享受优惠 BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP 不享受优惠(*)
AHKFTA * 不享受优惠 BT2026 综合税则
2026
AHK 123/2022/NĐ-CP 不享受优惠(*)
AIFTA * 不享受优惠 BT2026 综合税则
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP 不享受优惠(*)
AJCEP * 不享受优惠 BT2026 综合税则
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP 不享受优惠(*)
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
* 不享受优惠 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 不享受优惠(*)
RCEP (附件 B)
AU
* 不享受优惠 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 不享受优惠(*)
RCEP (附件 C)
CN
* 不享受优惠 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 不享受优惠(*)
RCEP (附件 D)
JP
* 不享受优惠 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 不享受优惠(*)
RCEP (附件 E)
KR
* 不享受优惠 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 不享受优惠(*)
RCEP (附件 F)
NZ
* 不享受优惠 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 不享受优惠(*)
VCFTA * 不享受优惠 BT2026 综合税则
2026
VC 112/2022/NĐ-CP 不享受优惠(*)
VJEPA * 不享受优惠 BT2026 综合税则
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP 不享受优惠(*)
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 3298
2022 - 2027 (một mức cho cả giai đoạn)5%
ATIGA
AT · 行 3259
20225% 20235% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 3297
30/12/2022 - 31/3/2023* 不享受优惠 01/4/2023 - 31/3/2024* 不享受优惠 01/4/2024 - 31/3/2025* 不享受优惠 01/4/2025 - 31/3/2026* 不享受优惠 01/4/2026 - 31/3/2027* 不享受优惠 01/4/2027 - 31/3/2028* 不享受优惠
VJEPA
VJ · 行 3301
30/12/2022 - 31/3/2023* 不享受优惠 01/4/2023 - 31/3/2024* 不享受优惠 01/4/2024 - 31/3/2025* 不享受优惠 01/4/2025 - 31/3/2026* 不享受优惠 01/4/2026 - 31/3/2027* 不享受优惠 01/4/2027 - 31/3/2028* 不享受优惠
AKFTA
AK · 行 3301
2022 - 2027 (một mức cho cả giai đoạn)12%
含排除项的税率: 12
AANZFTA
AANZ · 行 3265
2022 - 2027 (một mức cho cả giai đoạn)* 不享受优惠
税率列 F(隐藏): *
AIFTA
AI · 行 3261
30/12/2022* 不享受优惠 31/12/2022 - 30/12/2023* 不享受优惠 31/12/2023 - 30/12/2024* 不享受优惠 31/12/2024 - 31/12/2025* 不享受优惠 01/01/2026 - 31/12/2026* 不享受优惠 01/01/2027 - 31/12/2027* 不享受优惠
VKFTA
VK · 行 3261
202212% 202312% 202412% 202512% 202612% 202712%
VCFTA
VC · 行 3308
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
VN-EAEU
EAV · 行 3305
20227% 20237% 20247% 20257% 20267% 20270%
AHKFTA
AKH · 行 3313
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 3284
202210% 20237% 20247% 20257% 20267% 20277%
UKVFTA
UKV · 行 3286
202210% 20237% 20247% 20257% 20267% 20277%
CPTPP
CPTPP · 行 3282
(I) → 2021*7% (II) → 2022*7% (III) → 2023*7% (IV) → 2024*7% (V) → 2025*7% (VI) → 2026*7% (VII) → 2027*7%
RCEP A
RCEPT-A · 行 3305
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
RCEP B
B · 行 3305
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
RCEP C
C · 行 3305
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
RCEP D
D · 行 3305
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
RCEP E
E · 行 3308
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
RCEP F
F · 行 3305
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
VIFTA
VI · 行 3046
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
- - - - Octane 100 và cao hơn0% XK!1053

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): HH NK phải làm thủ tục HQ tại CK nhập (23/2019/QĐ-TTg)
法律依据
23/2019/QĐ-TTg
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): Xăng dầu (41/2019/TT-BCT)
法律依据
41/2019/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 FTA-013 FTA rate not lower than MFN
说明
CPTPP 7%, EVFTA 7%, UKVFTA 7%, VN-EAEU 7%, VN-LAO 7%, AKFTA 12%, VKFTA 12%: the preferential rate is equal to or higher than the MFN rate (7%) in the source tariff – claiming the FTA brings no saving.
相关数据
MFN 7%
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 HS-003 Classification Review Required – similar lines exist
说明
Subheading 2710.12 has 22 lines; 2710.12.31 is distinguished from its siblings by: 100 octane and above.
相关数据
2710.12.11 Of RON 97 and above; 2710.12.12 Of RON 90 and above but below RON 97; 2710.12.13 Of other RON; 2710.12.21 Unblended; 2710.12.22 Blended with ethanol; 2710.12.23 Other
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 "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
YELLOW – REVIEW REQUIRED TAX-002 Subject to excise tax
说明
The excise column shows "10".
法律依据
66/2025/QH15
建议措施
Determine the excise rate from the 2026 excise schedule (Law 66/2025/QH15).
核实状态
未核实 – 需要检查
YELLOW – REVIEW REQUIRED TAX-003 Subject to environmental protection tax
说明
The environmental tax column shows "MT" – a specific tax per unit.
法律依据
109/2025/UBTVQH15
建议措施
Look up the 2026 environmental tax schedule and enter quantity to compute.
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 2710.12.31. 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 7% for 2710.12.31 was checked against BT2026 (cell BT2026!N3303), 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) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;

(b) Medicaments of heading 30.03 or 30.04; or

(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

2. References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

3. For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:

(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading Notes

1. For the purposes of subheading 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

2. For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.

3. For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.

4. For the purposes of subheading 2710.12, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210oC according to the ISO 3405 method (equivalent to the ASTM D 86 method).

5. For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

(1) Tham khảo TCVN 3575-81

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

(*) Cut-backs: thường chứa hàm lượng bitum hòa trong dung môi từ 60% trở lên. Chúng được sử dụng cho rải mặt đường.