WCO 分类路径
- 章04乳品、蛋品、蜂蜜
- 品目0403酸奶；酪乳、凝乳、开菲尔及其他发酵或酸化乳及稀奶油
- 子目040320酸奶
- 国家码04032011- - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa
04032011
"- - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa"
HS 编码 04032011（第 04 章「乳品、蛋品、蜂蜜」；品目 0403「酸奶；酪乳、凝乳、开菲尔及其他发酵或酸化乳及稀奶油」；子目 040320「酸奶」）在越南税则中对应"- - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa"。越南海关对该编码商品征收MFN 税率 30、优惠税率 20。法定计量单位为kg/liter。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 |
|---|---|
MFN 税率 MFN rate | 30 |
优惠税率 Preferential rate | 20 |
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% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 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% |
| AKFTA | 0(-KR) |
| VCFTA | 1% |
| AHKFTA | 7% |
| VIFTA | 2.8% |
合规与管制
2 项进口管理规定 / 禁限 / 许可证要求
HH KTCN về an toàn thực phẩm
1182/QĐ-BCT-PL2-2021
法规约束
Động vật, sản phẩm động vật trên cạn phải kiểm dịch (01/2024/TT-BNNPTNT M1)*
需检验检疫
同一 HS 6 位前缀 0403.20 在其他国家的税率对照