WCO 分类路径
- 章25盐、硫、土、石
- 品目2501盐（包括食盐及变性盐）、纯氯化钠；海水
- 子目250100食用盐
- 国家码25010091- - With sodium chloride content more than 60% but less than 97%, calculated on a dry basis, fortified with iodine
25010091
"- - With sodium chloride content more than 60% but less than 97%, calculated on a dry basis, fortified with iodine"
HS 编码 25010091（第 25 章「盐、硫、土、石」；品目 2501「盐（包括食盐及变性盐）、纯氯化钠；海水」；子目 250100「食用盐」）在越南税则中对应"- - With sodium chloride content more than 60% but less than 97%, calculated on a dry basis, fortified with iodine"。越南海关对该编码商品征收MFN 税率 22.5 (NHN: 75)、优惠税率 15 (NHN: 50)。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 |
|---|---|
MFN 税率 MFN rate | 22.5 (NHN: 75) |
优惠税率 Preferential rate | 15 (NHN: 50) |
增值税 VAT | 10/8 |
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% |
| VN-LAO | 0% |
| ACFTA | 50% |
| AKFTA | * |
| AIFTA | * |
| VKFTA | 10% |
| VCFTA | 3% |
| VN-EAEU | * |
| CPTPP | 2,7; M: 4 |
| AHKFTA | * |
| EVFTA | 3,6 |
| UKVFTA | 3,6 |
| VIFTA | 5.2% |
| RCEP-A | * |
| RCEP-B | * |
| RCEP-C | * |
| RCEP-D | * |
| RCEP-E | * |
| RCEP-F | * |
合规与管制
2 项进口管理规定 / 禁限 / 许可证要求
Hạn ngạch thuế quan
12/2018/TT-BTC
法规约束
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 2501.00 在其他国家的税率对照