越南 · 第 15· 187 条目
§15动植物油脂
本章品目（4 位 WCO 统一）
20 个品目
1501猪脂肪（包括猪油）及家禽脂肪→1502牛、羊脂肪→1503牛、羊脂肪→1504鱼或海洋哺乳动物的脂肪、油及其分离品→1505羊毛脂及衍生物→1506其他动物脂肪、油及其分离品→1507大豆油及其分离品→1508花生油及其分离品→1509橄榄油及其分离品→1510其他橄榄油及其分离品，包括混合品→1511棕榈油及其分离品→1512葵花籽油、红花油、棉籽油及其分离品→1513椰子油、棕榈仁油、巴巴苏油及其分离品→1514菜籽油、芥子油及其分离品→1515其他固定植物油、微生物油及其分离品，不论是否精炼，但未经化学改性→1516动植物油、微生物油及其分离品，经氢化、酯交换、再酯化或反式异构化，不论是否精炼，但未经进一步加工→1517人造黄油；本章动植物油、微生物油或其分离品的食用混合物或制剂，但税目1516的食用油或其分离品除外→1520粗甘油；甘油水及甘油碱液→1521植物蜡（甘油三酯除外）、蜂蜡、其他虫蜡及鲸蜡，不论是否精炼或着色→1522油渣；脂肪物质或动植物蜡处理后的残渣→
越南 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 15011000 | - Lard | 15 | → |
| 15012000 | - Other pig fat | 15 | → |
| 15019000 | - Other | 15 | → |
| 15021000 | - Tallow | 15 | → |
| 15029010 | - - Edible | 15 | → |
| 15029090 | - - Other | 15 | → |
| 15030010 | - Lard stearin or oleostearin | 22.5 | → |
| 15030090 | - Other | 22.5 | → |
| 15041020 | - - Solid fractions | 7.5 | → |
| 15041090 | - - Other | 15 | → |
| 15042010 | - - Solid fractions | 7.5 | → |
| 15042090 | - - Other | 15 | → |
| 15043000 | - Fats and oils and their fractions, of marine mammals | 7.5 | → |
| 15050010 | - Lanolin | 15 | → |
| 15050090 | - Other | 15 | → |
| 15060000 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 15 | → |
| 15071000 | - Crude oil, whether or not degummed | 7.5 | → |
| 15079010 | - - Fractions of unrefined soya-bean oil | 7.5 | → |
| 15079020 | - - Refined, bleached and deodorised (RBD) soya-bean oil | 22.5 | → |
| 15079090 | - - Other | 22.5 | → |
| 15081000 | - Crude oil | 7.5 | → |
| 15089000 | - Other | 30 | → |
| 15092010 | - - In packings of a net weight not exceeding 30 kg | 7.5 | → |
| 15092090 | - - Other | 7.5 | → |
| 15093000 | - Virgin olive oil | 7.5 | → |
| 15094000 | - Other virgin olive oils | 7.5 | → |
| 15099011 | - - - In packings of a net weight not exceeding 30 kg | 7.5 | → |
| 15099019 | - - - Other | 7.5 | → |
| 15099091 | - - - In packings of a net weight not exceeding 30 kg | 30 | → |
| 15099099 | - - - Other | 30 | → |
| 15101000 | - Crude olive pomace oil | 7.5 | → |
| 15109010 | - - Crude oil | 7.5 | → |
| 15109020 | - - Fractions of unrefined oil | 7.5 | → |
| 15109090 | - - Other | 37.5 | → |
| 15111000 | - Crude oil | 7.5 | → |
| 15119020 | - - Refined oil | 45 | → |
| 15119031 | - - - - With iodine value 30 or more, but less than 40 | 45 | → |
| 15119032 | - - - - Other | 45 | → |
| 15119036 | - - - - In packing of a net weight not exceeding 25 kg | 45 | → |
| 15119037 | - - - - Other, with iodine value 55 or more, but less than 60 | 45 | → |
| 15119039 | - - - - Other | 45 | → |
| 15119041 | - - - Solid fractions | 10.5 | → |
| 15119042 | - - - Other, with packing of a net weight not exceeding 25 kg | 10.5 | → |
| 15119049 | - - - Other | 10.5 | → |
| 15121100 | - - Crude oil | 7.5 | → |
| 15121910 | - - - Fractions of unrefined sunflower-seed oil or safflower oil | 7.5 | → |
| 15121920 | - - - Refined | 22.5 | → |
| 15121990 | - - - Other | 22.5 | → |
| 15122100 | - - Crude oil, whether or not gossypol has been removed | 7.5 | → |
| 15122910 | - - - Fractions of unrefined cotton-seed oil | 7.5 | → |
| 15122990 | - - - Other | 37.5 | → |
| 15131110 | - - - Virgin coconut oil | 7.5 | → |
| 15131190 | - - - Other | 7.5 | → |
| 15131910 | - - - Fractions of unrefined coconut oil | 7.5 | → |
| 15131990 | - - - Other | 45 | → |
| 15132110 | - - - Palm kernel oil | 10.5 | → |
| 15132190 | - - - Other | 10.5 | → |
| 15132911 | - - - - Solid fractions of unrefined palm kernel oil | 7.5 | → |
| 15132912 | - - - - Solid fractions of unrefined babassu oil | 7.5 | → |
| 15132913 | - - - - Other, of unrefined palm kernel oil (palm kernel olein) | 7.5 | → |
| 15132914 | - - - - Other, of unrefined babassu oil | 7.5 | → |
| 15132991 | - - - - Solid fractions of palm kernel oil | 37.5 | → |
| 15132992 | - - - - Solid fractions of babassu oil | 37.5 | → |
| 15132994 | - - - - Palm kernel olein, refined, bleached and deodorised (RBD) | 37.5 | → |
| 15132995 | - - - - Palm kernel oil, refined, bleached and deodorised (RBD) | 52.5 | → |
| 15132996 | - - - - Other, palm kernel oil | 37.5 | → |
| 15132997 | - - - - Other, of babassu oil | 37.5 | → |
| 15141100 | - - Crude oil | 7.5 | → |
| 15141910 | - - - Fractions of unrefined oil | 7.5 | → |
| 15141920 | - - - Refined | 7.5 | → |
| 15141990 | - - - Other | 7.5 | → |
| 15149100 | - - Crude oil | 7.5 | → |
| 15149910 | - - - Fractions of unrefined oil | 7.5 | → |
| 15149990 | - - - Other | 30 | → |
| 15151100 | - - Crude oil | 7.5 | → |
| 15151900 | - - Other | 22.5 | → |
| 15152100 | - - Crude oil | 7.5 | → |
| 15152911 | - - - - Solid fractions | 7.5 | → |
| 15152919 | - - - - Other | 7.5 | → |
| 15152991 | - - - - Solid fractions | 30 | → |
| 15152999 | - - - - Other | 45 | → |
| 15153010 | - - Crude oil | 10.5 | → |
| 15153090 | - - Other | 22.5 | → |
| 15155010 | - - Crude oil | 10.5 | → |
| 15155020 | - - Fractions of unrefined oil | 7.5 | → |
| 15155090 | - - Other | 37.5 | → |
| 15156000 | - Microbial fats and oils and their fractions | 45 | → |
| 15159011 | - - - Crude oil | 7.5 | → |
| 15159012 | - - - Fractions of unrefined oil | 7.5 | → |
| 15159019 | - - - Other | 37.5 | → |
| 15159021 | - - - Crude oil | 7.5 | → |
| 15159022 | - - - Fractions of unrefined oil | 7.5 | → |
| 15159029 | - - - Other | 15 | → |
| 15159031 | - - - Crude oil | 7.5 | → |
| 15159032 | - - - Fractions of unrefined oil | 7.5 | → |
| 15159039 | - - - Other | 37.5 | → |
| 15159091 | - - - Crude oil | 7.5 | → |
| 15159092 | - - - Fractions of unrefined oil | 7.5 | → |
| 15159099 | - - - Other | 45 | → |
| 15161020 | - - Re-esterified | 33 | → |
| 15161090 | - - Other | 33 | → |
| 15162011 | - - - Of soya beans | 30 | → |
| 15162012 | - - - Of maize | 37.5 | → |
| 15162014 | - - - Of coconuts | 45 | → |
| 15162017 | - - - Of ground-nuts | 37.5 | → |
| 15162018 | - - - Of linseed | 37.5 | → |
| 15162019 | - - - Other | 37.5 | → |
| 15162021 | - - - Of the fruit of the oil palm, crude | 37.5 | → |
| 15162022 | - - - Of the fruit of the oil palm, other than crude | 45 | → |
| 15162023 | - - - Of palm kernels, crude | 37.5 | → |
| 15162024 | - - - Of palm kernels, refined, bleached and deodorised (RBD) | 45 | → |
| 15162025 | - - - Of palm kernel olein, crude | 37.5 | → |
| 15162026 | - - - Of palm kernel olein, refined, bleached and deodorised (RBD) | 37.5 | → |
| 15162029 | - - - Other | 37.5 | → |
| 15162031 | - - - Of ground-nuts; of coconuts; of soya beans | 45 | → |
| 15162032 | - - - Of linseed | 37.5 | → |
| 15162033 | - - - Of olives | 37.5 | → |
| 15162034 | - - - Of fruit of the oil palm | 45 | → |
| 15162035 | - - - Of palm kernels | 45 | → |
| 15162039 | - - - Other | 45 | → |
| 15162041 | - - - Of castor seeds (Opal wax) | 45 | → |
| 15162042 | - - - Of coconuts | 45 | → |
| 15162043 | - - - Of ground-nuts | 45 | → |
| 15162044 | - - - Of linseed | 37.5 | → |
| 15162045 | - - - Of olives | 37.5 | → |
| 15162046 | - - - Of fruit of the oil palm | 45 | → |
| 15162047 | - - - Of palm kernels | 45 | → |
| 15162048 | - - - Of soya beans | 37.5 | → |
| 15162049 | - - - Other | 45 | → |
| 15162051 | - - - Of linseed | 37.5 | → |
| 15162052 | - - - Of olives | 37.5 | → |
| 15162053 | - - - Of soya beans | 37.5 | → |
| 15162054 | - - - Of ground-nuts, of oil palm or coconuts | 45 | → |
| 15162059 | - - - Other | 45 | → |
| 15162061 | - - - Crude | 37.5 | → |
| 15162062 | - - - Refined, bleached and deodorised (RBD) | 37.5 | → |
| 15162069 | - - - Other | 37.5 | → |
| 15162091 | - - - Palm stearin, with an iodine value exceeding 48 | 45 | → |
| 15162092 | - - - Of linseed | 37.5 | → |
| 15162093 | - - - Of olives | 37.5 | → |
| 15162094 | - - - Of soya beans | 37.5 | → |
| 15162096 | - - - Refined, bleached and deodorised (RBD) palm kernel stearin | 37.5 | → |
| 15162098 | - - - Of ground-nuts, of oil palm or of coconuts | 45 | → |
| 15162099 | - - - Other | 45 | → |
| 15163000 | - Microbial fats and oils and their fractions | 45 | → |
| 15171010 | - - In airtight container for retail sale | 37.5 | → |
| 15171090 | - - Other | 37.5 | → |
| 15179010 | - - Imitation ghee | 45 | → |
| 15179020 | - - Liquid margarine | 37.5 | → |
| 15179030 | - - Of a kind used as mould release preparations | 45 | → |
| 15179043 | - - - Shortening | 37.5 | → |
| 15179044 | - - - Imitation lard | 37.5 | → |
| 15179050 | - - Other solid mixtures or preparations of vegetable fats or oils or of their fractions | 45 | → |
| 15179061 | - - - In which ground-nut oil predominates | 45 | → |
| 15179062 | - - - In which crude palm oil predominates | 45 | → |
| 15179063 | - - - In which other palm oil predominates, in packings of a net weight not exceeding 25 kg | 45 | → |
| 15179064 | - - - In which other palm oil predominates, in packings of a net weight exceeding 25 kg | 45 | → |
| 15179065 | - - - In which palm kernel oil predominates | 45 | → |
| 15179066 | - - - In which palm kernel olein predominates | 45 | → |
| 15179067 | - - - In which either soya-bean oil or coconut oil predominates | 45 | → |
| 15179068 | - - - In which illipe nut oil predominates | 45 | → |
| 15179069 | - - - Other | 45 | → |
| 15179080 | - - Of mixtures or preparations of animal fats or oils or of their fractions | 45 | → |
| 15179090 | - - Other | 45 | → |
| 15180012 | - - Animal fats and oils | 7.5 | → |
| 15180014 | - - Ground-nut, soya-bean, palm or coconut oil | 7.5 | → |
| 15180015 | - - Linseed oil and its fractions | 7.5 | → |
| 15180016 | - - Olive oil and its fractions | 7.5 | → |
| 15180019 | - - Other | 7.5 | → |
| 15180020 | - Inedible mixtures or preparations of animal fats or oils or of fractions of different animal fats or oils | 7.5 | → |
| 15180032 | - - Of palm oil or palm kernel olein, neutralised, bleached and deodorised (NBD) or refined, bleached and deodorised (RBD) | 7.5 | → |
| 15180033 | - - Of linseed | 7.5 | → |
| 15180034 | - - Of olives | 7.5 | → |
| 15180035 | - - Of ground-nuts | 7.5 | → |
| 15180036 | - - Of soya beans or coconuts | 7.5 | → |
| 15180037 | - - Of cotton seeds | 7.5 | → |
| 15180038 | - - Of the fruit of the oil palm or of palm kernels, other | 7.5 | → |
| 15180039 | - - Other | 7.5 | → |
| 15180060 | - Inedible mixtures or preparations of animal fats or oils or of fractions thereof and vegetable fats or oils or fractions thereof | 7.5 | → |
| 15180090 | - Other | 7.5 | → |
| 15200010 | - Crude glycerol | 4.5 | → |
| 15200090 | - Other | 7.5 | → |
| 15211000 | - Vegetable waxes | 7.5 | → |
| 15219010 | - - Beeswax and other insect waxes | 7.5 | → |
| 15219020 | - - Spermaceti | 4.5 | → |
| 15220010 | - Degras | 4.5 | → |
| 15220090 | - Other | 4.5 | → |