Chapter 73 · Articles of iron or steel

7306.30.21

With an external diameter less than 12.5 mm

7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
7306.30 - Other, welded, of circular cross-section, of iron or non-alloy steel:
- - Copper-plated, fluororesin-coated or zinc-chromated steel tubes with an external diameter not exceeding 15 mm:
- - - With an external diameter less than 12.5 mm

Các loại ống, ống dẫn và thanh hình rỗng khác, bằng sắt hoặc thép (ví dụ, nối hở hoặc hàn, tán đinh hoặc ghép bằng cách tương tự) / - Loại khác, được hàn, có mặt cắt ngang hình tròn, bằng sắt hoặc thép không hợp kim: / - - Ống thép được mạ đồng, tráng nhựa flo (fluororesin) hoặc kẽm cromat có đường kính ngoài không quá 15 mm: / - - - Với đường kính ngoài dưới 12,5 mm

Unit: kg Level: 8-digit line Source: BT2026 row 11640 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)

Ordinary import duty 15% 15/2023/QĐ-TTg · 15 Jul 2023

Preferential (MFN) 10% 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: Ống và ống dẫn, ống khớp nối các loại bằng Thép > Ống và ống dẫn bằng thép có nối ghép (được hàn, tán bằng đinh, ghép với nhau bằng cách tương tự...). (Tham chiếu mã HS 4 số)

Special preferential (FTA) rates – 2026

Country of origin

FTA	Rate	Data basis	Proof of origin	Legal basis	Status
AANZFTA	0% Lowest published	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	AANZ	121/2022/NĐ-CP	Ad valorem
ACFTA	0% (except ID, MY, TH) 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 ID, MM) 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
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
AHKFTA	2%	Consolidated BT2026 2026	AHK	123/2022/NĐ-CP	Ad valorem
RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH	5%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex B) AU	5%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex C) CN	5%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex E) KR	5%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex F) NZ	5%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex D) JP	5.5%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
VIFTA	5.7%	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 (*)

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

FTA	Periods
ACFTA AC · row 10971	2022 - 2027 (một mức cho cả giai đoạn)0% Excluded countries: ID, MY, TH
ATIGA AT · row 10922	20220% 20230% 20240% 20250% 20260% 20270% Product-specific rule: RVC40; hoặc CC ngoại trừ từ nhóm 7208, 7209 và 7211
AJCEP AJ · row 10974	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%
VJEPA VJ · row 10975	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 10976	2022 - 2027 (một mức cho cả giai đoạn)0% Excluded countries: ID, MM Rate with exclusions: 0(-ID, MM)
AANZFTA AANZ · row 10928	2022 - 2027 (một mức cho cả giai đoạn)0% Rate column F (hidden): 0
AIFTA AI · row 10934	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 10961	20220% 20230% 20240% 20250% 20260% 20270%
VCFTA VC · row 11012	20222% 20231% 20240% 20250% 20260% 20270%
VN-EAEU EAV · row 10997	20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA AKH · row 10997	20226% 20234% 20244% 20252% 20262% 20270%
EVFTA EV-NK · row 11014	20225% 20233.3% 20241.6% 20250% 20260% 20270%
UKVFTA UKV · row 11013	20225% 20233.3% 20241.6% 20250% 20260% 20270%
CPTPP CPTPP · row 10960	(I) → 20210% (II) → 20220% (III) → 20230% (IV) → 20240% (V) → 20250% (VI) → 20260% (VII) → 2027*0%
RCEP A RCEPT-A · row 10997	20229% 20238% 20247% 20256% 20265% 20274%
RCEP B B · row 10997	20229% 20238% 20247% 20256% 20265% 20274%
RCEP C C · row 10997	20229% 20238% 20247% 20256% 20265% 20274%
RCEP D D · row 10996	20229.1% 20238.2% 20247.3% 20256.4% 20265.5% 20274.5%
RCEP E E · row 11000	20229% 20238% 20247% 20256% 20265% 20274%
RCEP F F · row 10997	20229% 20238% 20247% 20256% 20265% 20274%
VIFTA VI · row 10181	20248.6% 20257.1% 20265.7% 20274.3% 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 DOC-001 Specialised inspection

Description: Item policy (source, Vietnamese): Chứng nhận chất lượng ATKT và BVMT sau TQ, trước khi đưa ra thị trường (12/2022/TT-BGTVT và 62/2024/TT-BGTVT)
Legal reference: 12/2022/TT-BGTVT, 62/2024/TT-BGTVT
Recommended action: Prepare inspection/certification filings under the cited instruments before clearance.
Verification status: Instrument cited in source; validity not verified

YELLOW – REVIEW REQUIRED DOC-004 Other item policy

Description: Item policy (source, Vietnamese): 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)
Legal reference: 42/2019/TT-BCT, 33/2025/TT-BCT
Recommended action: Read the referenced instruments.
Verification status: Instrument cited in source; validity not verified

YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist

Description: Subheading 7306.30 has 10 lines; 7306.30.21 is distinguished from its siblings by: With an external diameter less than 12.5 mm.
Related data: 7306.30.11 With an external diameter less than 12.5 mm; 7306.30.19 Other; 7306.30.29 Other; 7306.30.30 Pipe of a kind used to make sheath pipe (heater pipe) for heating elements of electric flat irons or rice cookers, with an external diameter not exceeding 12 mm; 7306.30.41 With an external diameter less than 12.5 mm; 7306.30.49 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 TAX-001 Several VAT rates

Description: The VAT column shows "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Ống và ống dẫn, ống khớp nối các loại bằng Thép > Ống và ống dẫn bằng thép có nối ghép (được hàn, tán bằng đinh, ghép với nhau bằng cách tương tự...). (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 7306.30.21. 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 10% for 7306.30.21 was checked against BT2026 (cell BT2026!N11640), 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 the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72.

2. In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.

(1): Tham khảo TCVN 197-1:2014, TCVN 8855-1:2011 và TCVN 5905:1995

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

Item policy

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)
Chứng nhận chất lượng ATKT và BVMT sau TQ, trước khi đưa ra thị trường (12/2022/TT-BGTVT và 62/2024/TT-BGTVT)

Source: "Item policy by HS code" column – BT2026

Legal references

15/2023/QĐ-TTg Effective (per source)
Ordinary import duty
26/2023/NĐ-CP Effective (per source)
Preferential (MFN)
118/2022/NĐ-CP Effective (per source)
scheme.ACFTA
126/2022/NĐ-CP Effective (per source)
scheme.ATIGA
120/2022/NĐ-CP Effective (per source)
scheme.AJCEP
124/2022/NĐ-CP Effective (per source)
scheme.VJEPA
119/2022/NĐ-CP Effective (per source)
scheme.AKFTA
121/2022/NĐ-CP Effective (per source)
scheme.AANZFTA
122/2022/NĐ-CP Effective (per source)
scheme.AIFTA
125/2022/NĐ-CP Effective (per source)
scheme.VKFTA
112/2022/NĐ-CP Effective (per source)
scheme.VCFTA
113/2022/NĐ-CP Effective (per source)
scheme.VN-EAEU
115/2022/NĐ-CP Effective (per source)
scheme.CPTPP
123/2022/NĐ-CP Effective (per source)
scheme.AHKFTA
116/2022/NĐ-CP Effective (per source)
scheme.EVFTA
117/2022/NĐ-CP Effective (per source)
scheme.UKVFTA
206/2025/NĐ-CP Effective (per source)
scheme.VN-LAO
131/2024/NĐ-CP Unverified
scheme.VIFTA
129/2022/NĐ-CP Effective (per source)
scheme.RCEP
174/2025/NĐ-CP Effective (per source)
VAT, Item policy
42/2019/TT-BCT Unverified
Item policy
33/2025/TT-BCT Unverified
Item policy
12/2022/TT-BGTVT Effective (per source)
Item policy
62/2024/TT-BGTVT Effective (per source)
Item policy

Related HS codes

7306.30.11 With an external diameter less than 12.5 mm
7306.30.19 Other
7306.30.29 Other
7306.30.30 Pipe of a kind used to make sheath pipe (heater pipe) for heating elements of electric flat irons or rice cookers, with an external diameter not exceeding 12 mm
7306.30.41 With an external diameter less than 12.5 mm
7306.30.49 Other
7306.30.91 With an internal diameter of 12.5 mm or more, an external diameter less than 140 mm and containing by weight less than 0.45% of carbon
7306.30.92 With an internal diameter less than 12.5 mm
7306.30.99 Other

Related products (mapping)

Mappings are indicative (ADVISORY), not classification decisions.