VN Tariff IntelligenceHSコード・輸出入関税・FTA・スマート関税アドバイザリー

類 18 · Cocoa and cocoa preparations

1806.90.30

Food preparations of flour, meal, starch or malt extract, containing 40% or more but not exceeding 50% by weight of cocoa calculated on a totally defatted basis

  1. 1806 Chocolate and other food preparations containing cocoa
  2. 1806.90 - Other:
  3. - - Food preparations of flour, meal, starch or malt extract, containing 40% or more but not exceeding 50% by weight of cocoa calculated on a totally defatted basis

Sô cô la và các chế phẩm thực phẩm khác có chứa ca cao / - Loại khác: / - - Các chế phẩm thực phẩm từ bột, bột thô, tinh bột hoặc chiết xuất malt, có chứa từ 40% trở lên nhưng không quá 50% tính theo khối lượng là ca cao đã khử toàn bộ chất béo

単位: kg レベル: 8桁の細分 出典: BT2026 行 2360 原典

2026年に適用される税

出典：統合税率表BT2026（2026年4月5日更新）
通常輸入税 37.5% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 25% 26/2023/NĐ-CP · 2023/07/15
付加価値税 8 / 10 (複数の税率) 181/2025/NĐ-CP · 2025/07/01
特別消費税 データなし
環境保護税 データなし
輸出税 データなし

特別特恵（FTA）税率 – 2026年

FTA税率データ根拠原産地証明法的根拠状態
AANZFTA 0% 公表最低税率 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP 従価税
ACFTA 0% (除く MM) 公表最低税率 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP 従価税
AJCEP 0% 公表最低税率 BT2026 統合税率表
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP 従価税
AKFTA 0% 公表最低税率 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP 従価税
ATIGA 0% 公表最低税率 BT2026 統合税率表
2026		 D 126/2022/NĐ-CP 従価税
CPTPP 0% 公表最低税率 BT2026 統合税率表
(VI)		 CPTPP 115/2022/NĐ-CP 従価税
VJEPA 0% 公表最低税率 BT2026 統合税率表
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP 従価税
VKFTA 0% 公表最低税率 BT2026 統合税率表
2026		 VK 125/2022/NĐ-CP 従価税
VN-EAEU 0% 公表最低税率 BT2026 統合税率表
2026		 EAV 113/2022/NĐ-CP 従価税
VN-LAO 0% 公表最低税率 BT2026 統合税率表 S 206/2025/NĐ-CP 従価税
VCFTA 2% BT2026 統合税率表
2026		 VC 112/2022/NĐ-CP 従価税
EVFTA 3.1% BT2026 統合税率表
2026		 EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 3.1% BT2026 統合税率表
2026		 EUR.1 117/2022/NĐ-CP 従価税
AIFTA 5% BT2026 統合税率表
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP 従価税
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 12.5% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 B)
AU
 12.5% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 C)
CN
 12.5% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 E)
KR
 12.5% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 F)
NZ
 12.5% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
RCEP (附属書 D)
JP
 13.6% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VIFTA 17.5% BT2026 統合税率表
2026		 Form VI (verify) 131/2024/NĐ-CP 従価税
AHKFTA 25% BT2026 統合税率表
2026		 AHK 123/2022/NĐ-CP 従価税
VN-CAM データなし データなし S 56/2026/NĐ-CP データなし
VNCU データなし データなし VNCB · Form VC (Cuba) 114/2022/NĐ-CP データなし

税率が公表されていても貨物が適格であるとは限りません。原産地規則を満たし、有効な原産地証明が必要です。

スマート関税アドバイザリーを実行 FTAを比較 税額を計算

税率の推移／年別の引き下げ

2022～2027年のFTA譲許表ワークシートから
FTA期間
ACFTA
AC · 行 2370
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: MM
ATIGA
AT · 行 2331
20220% 20230% 20240% 20250% 20260% 20270%
品目別規則: RVC40 hoặc CTSH
AJCEP
AJ · 行 2369
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 2371
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 2373
2022 - 2027 (một mức cho cả giai đoạn)0%
除外付き税率: 0
AANZFTA
AANZ · 行 2337
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 2333
30/12/20225% 31/12/2022 - 30/12/20235% 31/12/2023 - 30/12/20245% 31/12/2024 - 31/12/20255% 01/01/2026 - 31/12/20265% 01/01/2027 - 31/12/20275%
VKFTA
VK · 行 2331
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 2380
202210% 20238% 20246% 20254% 20262% 20270%
VN-EAEU
EAV · 行 2373
20226.8% 20234.5% 20242.3% 20250% 20260% 20270%
AHKFTA
AKH · 行 2385
202225% 202325% 202425% 202525% 202625% 202725%
EVFTA
EV-NK · 行 2356
202215.6% 202312.5% 20249.3% 20256.2% 20263.1% 20270%
変更フラグ（補助）: X
UKVFTA
UKV · 行 2358
202215.6% 202312.5% 20249.3% 20256.2% 20263.1% 20270%
変更フラグ（補助）: X
CPTPP
CPTPP · 行 2352
(I) → 2021*6.6% (II) → 2022*3.3% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · 行 2375
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP B
B · 行 2375
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP C
C · 行 2375
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP D
D · 行 2375
202222.7% 202320.5% 202418.2% 202515.9% 202613.6% 202711.4%
RCEP E
E · 行 2378
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP F
F · 行 2375
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
VIFTA
VI · 行 2212
202422.5% 202520% 202617.5% 202715%
補助列J: 8

* CPTPPの期間（I）～（VII）はBT2026との照合により年に対応付けています（派生データ – 要確認）。

アドバイザリーと警告

一般的な評価（原産国は考慮していません）。原産国別の評価にはスマート関税アドバイザリーを実行してください。

YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
説明
Item policy (source, Vietnamese): HH KTCN về an toàn thực phẩm (1182/QĐ-BCT-PL2-2021)
法的根拠
1182/QĐ-BCT-PL
推奨アクション
Prepare inspection/certification filings under the cited instruments before clearance.
確認状況
原典で引用された文書。有効性は未確認
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
説明
AHKFTA 25%: the preferential rate is equal to or higher than the MFN rate (25%) in the source tariff – claiming the FTA brings no saving.
関連データ
MFN 25%
推奨アクション
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
説明
Subheading 1806.90 has 4 lines; 1806.90.30 is distinguished from its siblings by: Food preparations of flour, meal, starch or malt extract, containing 40% or more but not exceeding 50% by weight of cocoa calculated on a totally defatted basis.
関連データ
1806.90.10 Chocolate confectionery in tablets or pastilles; 1806.90.40 Food preparations of goods of headings 04.01 to 04.04, containing 5% or more but not exceeding 10% by weight of cocoa calculated on a totally defatted basis, specially prepared for infants or young children, not put up for retail sale; 1806.90.90 Other
法的根拠
31/2022/TT-BTC
推奨アクション
Verify the distinguishing features; consider an advance classification ruling if uncertain.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
説明
The VAT column shows "8/10".
法的根拠
181/2025/NĐ-CP
推奨アクション
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
確認状況
未確認 – 確認が必要
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
説明
The source file records no trade remedy for 1806.90.30. This does NOT mean there is no risk.
推奨アクション
Check the MOIT Trade Remedies Authority database.
確認状況
未確認 – 確認が必要
GREEN – VERIFIED DQ-001 MFN rate present in the source
説明
The MFN rate 25% for 1806.90.30 was checked against BT2026 (cell BT2026!N2360), basis 26/2023/NĐ-CP.
法的根拠
26/2023/NĐ-CP
推奨アクション
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
確認状況
原典の税率ファイルと照合済み

類注

Notes

1. This Chapter does not cover:

(a) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) Preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.

2. Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

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