WCO 分类路径
- 章20蔬菜、水果制品
- 品目2006非醋或醋酸制作或保藏的非冷冻蔬菜（2006品目除外）AI 译
- 子目200600糖渍蔬菜、水果、坚果、果皮及植物其他部分AI 译
- 国家码20060000Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
20060000
"Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)"
HS 编码 20060000（第 20 章「蔬菜、水果制品」；品目 2006「非醋或醋酸制作或保藏的非冷冻蔬菜（2006品目除外）」；子目 200600「糖渍蔬菜、水果、坚果、果皮及植物其他部分」）在越南税则中对应"Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)"。越南海关对该编码商品征收MFN 税率 52.5、优惠税率 35。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 | 52.5 |
优惠税率 Preferential rate | 35 |
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 |
|---|---|
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| VN-LAO | 0% |
| ACFTA | 0 (-MM) |
| AKFTA | 0(-PH, KR) |
| VCFTA | 3% |
| AHKFTA | 7% |
| EVFTA | 4,3 |
| UKVFTA | 4,3 |
| VIFTA | 35% |
| RCEP-A | 17,5 |
| RCEP-B | 17,5 |
| RCEP-C | 17,5 |
| RCEP-D | 19,1 |
| RCEP-E | 17,5 |
| RCEP-F | 17,5 |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới
42/2019/TT-BCT & 34/2025/TT-BCT
法规约束
同一 HS 6 位前缀 2006.00 在其他国家的税率对照