WCO 分类路径
- 章25盐、硫、土、石
- 品目2503硫磺（升华硫、沉淀硫及胶体硫除外）AI 译
- 子目250300各种硫磺，但升华硫、沉淀硫及胶体硫除外AI 译
- 国家码25030000Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
25030000
"Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur"
HS 编码 25030000（第 25 章「盐、硫、土、石」；品目 2503「硫磺（升华硫、沉淀硫及胶体硫除外）」；子目 250300「各种硫磺，但升华硫、沉淀硫及胶体硫除外」）在越南税则中对应"Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur"。越南海关对该编码商品征收MFN 税率 5、优惠税率 0。法定计量单位为kg。该商品涉及 1 项进口管理规定或禁限措施，详见合规章节。目前有 22 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
MFN 税率 MFN rate | 5 |
优惠税率 Preferential rate | 0 |
增值税 VAT | 8/10 |
自贸协定优惠税率
22 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| ACFTA | 0% |
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AKFTA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| AHKFTA | 0% |
| EVFTA | 0% |
| UKVFTA | 0% |
| VN-LAO | 0% |
| RCEP-A | 0% |
| RCEP-B | 0% |
| RCEP-C | 0% |
| RCEP-D | 0% |
| RCEP-E | 0% |
| RCEP-F | 0% |
| VIFTA | * |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
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
法规约束
同一 HS 6 位前缀 2503.00 在其他国家的税率对照