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Chapter 03 · Fish and crustaceans, molluscs and other aquatic invertebrates

0304.89.10

Mahi-mahi (Coryphaena hippurus)

  1. 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
  2. - Frozen fillets of other fish:
  3. 0304.89 - - Other:
  4. - - - Mahi-mahi (Coryphaena hippurus)

Phi-lê cá và các loại thịt cá khác (đã hoặc chưa xay, nghiền, băm), tươi, ướp lạnh hoặc đông lạnh / - Phi-lê đông lạnh của các loại cá khác: / - - Loại khác: / - - - Cá nục heo cờ (Coryphaena hippurus) (SEN)

Unit: kg Level: 8-digit line New in 2023 Source: BT2026 row 486 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 22.5% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 15% 26/2023/NĐ-CP · 15 Jul 2023
VAT * / 5 / 8 / 10 (several rates) 181/2025/NĐ-CP · 1 Jul 2025
Excise tax No data
Environmental tax No data
Export duty 0% 26/2023/NĐ-CP · 31 May 2023

Special preferential (FTA) rates – 2026

FTARateData basisProof of originLegal basisStatus
ACFTA 0% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP Ad valorem
AJCEP 0% Lowest published Consolidated BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% (except MY, TH) Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP Ad valorem
ATIGA 0% Lowest published Consolidated BT2026
2026		 D 126/2022/NĐ-CP Ad valorem
CPTPP 0% Lowest published Consolidated BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
EVFTA 0% Lowest published Consolidated BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 0% Lowest published Consolidated BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
VJEPA 0% Lowest published Consolidated BT2026
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP Ad valorem
VKFTA 0% Lowest published Consolidated BT2026
2026		 VK 125/2022/NĐ-CP Ad valorem
VN-EAEU 0% Lowest published Consolidated BT2026
2026		 EAV 113/2022/NĐ-CP Ad valorem
VN-LAO 0% Lowest published Consolidated BT2026 S 206/2025/NĐ-CP Ad valorem
AHKFTA 3% Consolidated BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
AANZFTA 5% Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP Ad valorem
VCFTA 5% Consolidated BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 7.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 7.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
 7.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 7.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 7.5% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 8.2% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
AIFTA 15% Consolidated BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP Ad valorem
VIFTA 15% Consolidated BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Ad valorem
VN-CAM No data No data S 56/2026/NĐ-CP No data
VNCU No data No data VNCB · Form VC (Cuba) 114/2022/NĐ-CP No data

A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.

Run Smart Tariff Advisory Compare FTAs Calculate taxes

Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets
FTAPeriods
ACFTA
AC · row 481
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · row 482
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 484
30/12/2022 - 31/3/20232% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
VJEPA
VJ · row 484
30/12/2022 - 31/3/20230% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA
AK · row 482
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: MY, TH Rate with exclusions: 0(-MY, TH)
AANZFTA
AANZ · row 481
2022 - 2027 (một mức cho cả giai đoạn)5%
Rate column F (hidden): 5
AIFTA
AI · row 484
30/12/202218% 31/12/2022 - 30/12/202317% 31/12/2023 - 30/12/202416% 31/12/2024 - 31/12/202515% 01/01/2026 - 31/12/202615% 01/01/2027 - 31/12/202715%
VKFTA
VK · row 482
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 483
20228% 20237% 20245% 20255% 20265% 20275%
VN-EAEU
EAV · row 486
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · row 483
20229% 20236% 20246% 20253% 20263% 20270%
EVFTA
EV-NK · row 483
20223.7% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · row 485
20223.7% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · row 483
(I) → 2021*0% (II) → 2022*0% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · row 482
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP B
B · row 482
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP C
C · row 482
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP D
D · row 482
202213.6% 202312.3% 202410.9% 20259.5% 20268.2% 20276.8%
RCEP E
E · row 482
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP F
F · row 482
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
VIFTA
VI · row 463
202415% 202515% 202615% 202715%
Helper column J: 8

* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).

Export duties

DescriptionRaterow
- - - Cá nục heo cờ (Coryphaena hippurus)0% XK!252

Advisory & warnings

General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.

YELLOW – REVIEW REQUIRED DOC-003 Quarantine
Description
Item policy (source, Vietnamese): Động vật, sản phẩm động vật thủy sản phải kiểm dịch (01/2024/TT-BNNPTNT M5)*
Legal reference
01/2024/TT-BNNPTNT
Recommended action
Register for animal/plant quarantine as required.
Verification status
Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Description
AIFTA 15%, VIFTA 15%: the preferential rate is equal to or higher than the MFN rate (15%) in the source tariff – claiming the FTA brings no saving.
Related data
MFN 15%
Recommended action
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
Description
Subheading 0304.89 has 2 lines; 0304.89.10 is distinguished from its siblings by: Mahi-mahi (Coryphaena hippurus).
Related data
0304.89.90 Other
Legal reference
31/2022/TT-BTC
Recommended action
Verify the distinguishing features; consider an advance classification ruling if uncertain.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED HS-004 HS code introduced in the 2023 nomenclature
Description
0304.89.10 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
Related data
MOI: 0304.89.10
Legal reference
31/2022/TT-BTC
Recommended action
Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Description
The VAT column shows "*/5/8/10".
Legal reference
181/2025/NĐ-CP
Recommended action
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Verification status
Not verified – check required
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Description
The source file records no trade remedy for 0304.89.10. This does NOT mean there is no risk.
Recommended action
Check the MOIT Trade Remedies Authority database.
Verification status
Not verified – check required
GREEN – VERIFIED DQ-001 MFN rate present in the source
Description
The MFN rate 15% for 0304.89.10 was checked against BT2026 (cell BT2026!N486), basis 26/2023/NĐ-CP.
Legal reference
26/2023/NĐ-CP
Recommended action
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Verification status
Checked against the source tariff file

Chapter notes

Notes

1. This Chapter does not cover:

(a) Mammals of heading 01.06;

(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);

(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or

(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).

2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

3. Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022