Chapter 70 · Glass and glassware

7003.20.90

Other

  1. 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
  2. 7003.20 - Wired sheets:
  3. - - Other

Thủy tinh đúc và thủy tinh cán, ở dạng tấm hoặc dạng hình, đã hoặc chưa tráng lớp hấp thụ, lớp phản chiếu hoặc không phản chiếu, nhưng chưa gia công cách khác / - Dạng tấm có cốt lưới: / - - Loại khác

Unit: m2/unit Level: 8-digit line Source: BT2026 row 10451 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 60% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 40% 26/2023/NĐ-CP · 15 Jul 2023
VAT 8 / 10 (several rates) 181/2025/NĐ-CP · 1 Jul 2025
Excise tax No data
Environmental tax No data
Export duty No data

Special preferential (FTA) rates – 2026

FTARateData basisProof of originLegal basisStatus
AANZFTA 0% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/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
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
AKFTA 5% Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Ad valorem
EVFTA 5% Consolidated BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 5% Consolidated BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
VKFTA 5% Consolidated BT2026
2026
VK 125/2022/NĐ-CP Ad valorem
VCFTA 32% Consolidated BT2026
2026
VC 112/2022/NĐ-CP Ad valorem
AJCEP 40% Consolidated BT2026
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP Ad valorem
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
40% Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
40% Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
40% Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
40% Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
40% Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
40% Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VJEPA 40% Consolidated BT2026
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP Ad valorem
VIFTA 40% 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
ACFTA 50% Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP Ad valorem
AHKFTA * not eligible Consolidated BT2026
2026
AHK 123/2022/NĐ-CP Not eligible (*)
AIFTA * not eligible Consolidated BT2026
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP Not eligible (*)

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 9927
2022 - 2027 (một mức cho cả giai đoạn)50%
ATIGA
AT · row 9878
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 9930
30/12/2022 - 31/3/202340% 01/4/2023 - 31/3/202440% 01/4/2024 - 31/3/202540% 01/4/2025 - 31/3/202640% 01/4/2026 - 31/3/202740% 01/4/2027 - 31/3/202840%
VJEPA
VJ · row 9931
30/12/2022 - 31/3/202340% 01/4/2023 - 31/3/202440% 01/4/2024 - 31/3/202540% 01/4/2025 - 31/3/202640% 01/4/2026 - 31/3/202740% 01/4/2027 - 31/3/202840%
AKFTA
AK · row 9932
2022 - 2027 (một mức cho cả giai đoạn)5%
Rate with exclusions: 5
AANZFTA
AANZ · row 9884
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 9890
30/12/2022* not eligible 31/12/2022 - 30/12/2023* not eligible 31/12/2023 - 30/12/2024* not eligible 31/12/2024 - 31/12/2025* not eligible 01/01/2026 - 31/12/2026* not eligible 01/01/2027 - 31/12/2027* not eligible
VKFTA
VK · row 9915
20225% 20235% 20245% 20255% 20265% 20275%
VCFTA
VC · row 9962
202240% 202340% 202432% 202532% 202632% 202732%
VN-EAEU
EAV · row 9953
202210.9% 20237.3% 20243.6% 20250% 20260% 20270%
AHKFTA
AKH · row 9953
2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
EVFTA
EV-NK · row 9964
202225% 202320% 202415% 202510% 20265% 20270%
Change flag (helper): X
UKVFTA
UKV · row 9963
202225% 202320% 202415% 202510% 20265% 20270%
Change flag (helper): X
CPTPP
CPTPP · row 9910
(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 9947
202240% 202340% 202440% 202540% 202640% 202740%
RCEP B
B · row 9947
202240% 202340% 202440% 202540% 202640% 202740%
RCEP C
C · row 9947
202240% 202340% 202440% 202540% 202640% 202740%
RCEP D
D · row 9946
202240% 202340% 202440% 202540% 202640% 202740%
RCEP E
E · row 9950
202240% 202340% 202440% 202540% 202640% 202740%
RCEP F
F · row 9947
202240% 202340% 202440% 202540% 202640% 202740%
VIFTA
VI · row 9198
202440% 202540% 202640% 202740%
Helper column J: 8

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

Advisory & warnings

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

YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Description
AJCEP 40%, RCEP (Annex A) 40%, RCEP (Annex B) 40%, RCEP (Annex C) 40%, RCEP (Annex D) 40%, RCEP (Annex E) 40%, RCEP (Annex F) 40%, VJEPA 40%, VIFTA 40%, ACFTA 50%: the preferential rate is equal to or higher than the MFN rate (40%) in the source tariff – claiming the FTA brings no saving.
Related data
MFN 40%
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 7003.20 has 2 lines; 7003.20.90 is distinguished from its siblings by: Other.
Related data
7003.20.10 In squares or rectangular shape, whether or not one or more corners have been cut
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 TAX-001 Several VAT rates
Description
The VAT column shows "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 7003.20.90. 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 40% for 7003.20.90 was checked against BT2026 (cell BT2026!N10451), 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) Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);

(b) Articles of Chapter 71 (for example, imitation jewellery);

(c) Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

(d) Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;

(e) Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;

(f) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;

(g) Luminaires and lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05;

(h) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or

(ij) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.

2. For the purposes of headings 70.03, 70.04 and 70.05:

(a) glass is not regarded as “worked” by reason of any process it has undergone before annealing;

(b) cutting to shape does not affect the classification of glass in sheets;

(c) the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.

3. The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles.

4. For the purposes of heading 70.19, the expression “glass wool” means:

(a) Mineral wools with a silica (SiO2) content not less than 60% by weight;

(b) Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight.

Mineral wools which do not comply with the above specifications fall in heading 68.06.

5. Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica.

Subheading Note

1. For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24%.

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