Chapter 72 · Iron and steel

7208.10.00

In coils, not further worked than hot-rolled, with patterns in relief

  1. 7208 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated
  2. - In coils, not further worked than hot-rolled, with patterns in relief

Các sản phẩm sắt hoặc thép không hợp kim được cán phẳng, có chiều rộng từ 600mm trở lên, được cán nóng, chưa dát phủ (clad), phủ, mạ (coated) hoặc tráng (plated) / - Dạng cuộn, chưa được gia công quá mức cán nóng, có hình dập nổi

Unit: kg Level: 8-digit line Source: BT2026 row 11008 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 5% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 0% 26/2023/NĐ-CP · 15 Jul 2023
VAT 10 / 8 (several rates) 174/2025/NĐ-CP - PL1 · 30/06/20025 (invalid date in source, kept as is)
Excise tax No data
Environmental tax No data
Export duty No data

VAT reduction note: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Sản phẩm thép cuộn phẳng không gia công quá mức cuộn nóng, chưa được dát phủ, mạ hoặc tráng > Thép không hợp kim cuộn phẳng không gia công quá mức cuộn nóng, có chiều rộng ≥ 600mm, chưa được dát phủ, mạ hoặc tráng. Gồm: Thép không hợp kim cuộn phẳng không gia công quá mức cuộn nóng, dạng cuộn, có chiều rộng ≥ 600mm, chưa được dát phủ, mạ hoặc tráng; Thép không hợp kim cuộn phẳng không gia công quá mức cuộn nóng, dạng không cuộn, có chiều rộng ≥ 600mm, chưa được dát phủ, mạ hoặc tráng (Tham chiếu mã HS 4 số)

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
ACFTA 0% (except MY, TH) Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP Ad valorem
AHKFTA 0% Lowest published Consolidated BT2026
2026
AHK 123/2022/NĐ-CP Ad valorem
AKFTA 0% (except ID, MM, PH) 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
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
0% Lowest published Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
0% Lowest published Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
0% Lowest published Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
0% Lowest published Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
0% Lowest published Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
0% Lowest published Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
UKVFTA 0% Lowest published Consolidated BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
VCFTA 0% Lowest published Consolidated BT2026
2026
VC 112/2022/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
VIFTA 0% Lowest published 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
AIFTA * not eligible Consolidated BT2026
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP Not eligible (*)
AJCEP * not eligible Consolidated BT2026
01/4/2026 - 31/3/2027
AJ 120/2022/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 10319
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: MY, TH
ATIGA
AT · row 10270
20220% 20230% 20240% 20250% 20260% 20270%
Product-specific rule: RVC40
AJCEP
AJ · row 10322
30/12/2022 - 31/3/2023* not eligible 01/4/2023 - 31/3/2024* not eligible 01/4/2024 - 31/3/2025* not eligible 01/4/2025 - 31/3/2026* not eligible 01/4/2026 - 31/3/2027* not eligible 01/4/2027 - 31/3/2028* not eligible
VJEPA
VJ · row 10323
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 10324
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: ID, MM, PH Rate with exclusions: 0(-ID, MM, PH)
AANZFTA
AANZ · row 10276
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 10282
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 10307
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · row 10360
20223% 20231% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · row 10345
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · row 10345
20220% 20230% 20240% 20250% 20260% 20270%
EVFTA
EV-NK · row 10362
20220% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · row 10361
20220% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · row 10302
(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 10339
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · row 10339
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · row 10339
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · row 10338
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · row 10342
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · row 10339
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · row 9556
20240% 20250% 20260% 20270%
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 TAX-001 Several VAT rates
Description
The VAT column shows "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Sản phẩm thép cuộn phẳng không gia công quá mức cuộn nóng, chưa được dát phủ, mạ hoặc tráng > Thép không hợp kim cuộn phẳng không gia công quá mức cuộn nóng, có chiều rộng ≥ 600mm, chưa được dát phủ, mạ hoặc tráng. Gồm: Thép không hợp kim cuộn phẳng không gia công quá mức cuộn nóng, dạng cuộn, có chiều rộng ≥ 600mm, chưa được dát phủ, mạ hoặc tráng; Thép không hợp kim cuộn phẳng không gia công quá mức cuộn nóng, dạng không cuộn, có chiều rộng ≥ 600mm, chưa được dát phủ, mạ hoặc tráng (Tham chiếu mã HS 4 số)
Legal reference
174/2025/NĐ-CP - PL1
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 7208.10.00. 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 0% for 7208.10.00 was checked against BT2026 (cell BT2026!N11008), 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. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a) Pig iron

Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits:

(b) Spiegeleisen

Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.

(c) Ferro-alloys

Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following:

(d) Steel

Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon.

(e) Stainless steel

Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.

(f) Other alloy steel

Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:

(g) Remelting scrap ingots of iron or steel

Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.

(h) Granules

Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.

(ij) Semi-finished products

Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and

Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.

These products are not presented in coils.

(k) Flat-rolled products

Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:

Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.

Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.

(l) Bars and rods, hot-rolled, in irregularly wound coils

Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).

(m) Other bars and rods

Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may:

(n) Angles, shapes and sections

Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.

Chapter 72 does not include products of heading 73.01 or 73.02.

(o) Wire

Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.

(p) Hollow drill bars and rods

Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04.

2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.

3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

Subheading Notes.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Alloy pig iron

Pig iron containing, by weight, one or more of the following elements in the specified proportions:

(b) Non-alloy free-cutting steel

Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:

(c) Silicon-electrical steel

Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.

(d) High speed steel

Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.

(e) Silico-manganese steel

Alloy steels containing by weight:

2. For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be observed:

A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.

For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c) must each exceed 10% by weight.

SUB-CHAPTER I

PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM

SUB-CHAPTER II

IRON AND NON-ALLOY STEEL

SUB-CHAPTER III

STAINLESS STEEL

SUB-CHAPTER IV

OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON- ALLOY STEEL

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