WCO 分类路径

章38杂项化学产品
品目3807木焦油、木杂酚油、植物沥青及类似制剂AI 译
子目380700木焦油、木杂酚油、植物沥青及类似制剂AI 译
国家码38070000Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch

38070000

现行

"Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch"

HS 编码 38070000（第 38 章「杂项化学产品」；品目 3807「木焦油、木杂酚油、植物沥青及类似制剂」；子目 380700「木焦油、木杂酚油、植物沥青及类似制剂」）在越南税则中对应"Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch"。越南海关对该编码商品征收MFN 税率 4.5、优惠税率 3。法定计量单位为kg。该商品涉及 2 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	法规依据
MFN 税率 MFN rate	4.5	官方税则
优惠税率 Preferential rate	3	官方税则
增值税 VAT	8/10	官方税则

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	生效期	法规
ACFTA	0%	30/12/2022	118/2022/NĐ-CP
ATIGA	0%	30/12/2022	126/2022/NĐ-CP
AJCEP	0%	30/12/2022	120/2022/NĐ-CP
VJEPA	0%	30/12/2022	124/2022/NĐ-CP
AKFTA	0%	30/12/2022	119/2022/NĐ-CP
AANZFTA	0%	30/12/2022	121/2022/NĐ-CP
AIFTA	0%	30/12/2022	122/2022/NĐ-CP
VKFTA	0%	30/12/2022	125/2022/NĐ-CP
VCFTA	0%	30/12/2022	112/2022/NĐ-CP
VN-EAEU	0%	30/12/2022	113/2022/NĐ-CP
CPTPP	0%	30/12/2022	115/2022/NĐ-CP
AHKFTA	0%	30/12/2022	123/2022/NĐ-CP
EVFTA	0%	30/12/2022	116/2022/NĐ-CP
UKVFTA	0%	30/12/2022	117/2022/NĐ-CP
VN-LAO	0%	15/07/2025	206/2025/NĐ-CP
RCEP-A	0%	30/12/2022	129/2022/NĐ-CP
RCEP-B	0%	30/12/2022	129/2022/NĐ-CP
RCEP-C	0%	30/12/2022	129/2022/NĐ-CP
RCEP-D	0%	30/12/2022	129/2022/NĐ-CP
RCEP-E	0%	30/12/2022	129/2022/NĐ-CP
RCEP-F	0%	30/12/2022	129/2022/NĐ-CP
VIFTA	1.7%	15/10/2024	131/2024/NĐ-CP