Chapter 73 · Articles of iron or steel

7308.90.92

Guardrails

7308 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
7308.90 - Other:
- - Other:
- - - Guardrails

Các kết cấu (trừ nhà lắp ghép thuộc nhóm 94.06) và các bộ phận rời của các kết cấu (ví dụ, cầu và nhịp cầu, cửa cống, tháp, cột lưới, mái nhà, khung mái, cửa ra vào, cửa sổ, và các loại khung cửa, ngưỡng cửa ra vào, cửa chớp, lan can, cột trụ và các loại cột khác), bằng sắt hoặc thép; tấm, thanh, góc, khuôn, hình, ống và các loại tương tự, đã được gia công để dùng làm kết cấu, bằng sắt hoặc thép / - Loại khác: / - - Loại khác: / - - - Lan can bảo vệ

Unit: kg Level: 8-digit line Source: BT2026 row 11737 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 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

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 KH) 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 KH, 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
VIFTA	4%	Consolidated BT2026 2026	Form VI (verify)	131/2024/NĐ-CP	Ad valorem
RCEP (Annex D) JP	5.5%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
AIFTA	7.5%	Consolidated BT2026 01/01/2026 - 31/12/2026	AI	122/2022/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

FTA	Periods
ACFTA AC · row 11078	2022 - 2027 (một mức cho cả giai đoạn)0% Excluded countries: KH
ATIGA AT · row 11021	20220% 20230% 20240% 20250% 20260% 20270% Product-specific rule: RVC40; hoặc CTH ngoại trừ từ nhóm 7208 đến 7212 và 7216
AJCEP AJ · row 11073	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 11074	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 11075	2022 - 2027 (một mức cho cả giai đoạn)0% Excluded countries: KH, ID, MM Rate with exclusions: 0(-KH, ID, MM)
AANZFTA AANZ · row 11027	2022 - 2027 (một mức cho cả giai đoạn)0% Rate column F (hidden): 0
AIFTA AI · row 11033	30/12/20228% 31/12/2022 - 30/12/20237.5% 31/12/2023 - 30/12/20247.5% 31/12/2024 - 31/12/20257.5% 01/01/2026 - 31/12/20267.5% 01/01/2027 - 31/12/20277.5%
VKFTA VK · row 11062	20220% 20230% 20240% 20250% 20260% 20270%
VCFTA VC · row 11111	20222% 20231% 20240% 20250% 20260% 20270%
VN-EAEU EAV · row 11096	20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA AKH · row 11096	20226% 20234% 20244% 20252% 20262% 20270%
EVFTA EV-NK · row 11113	20225% 20233.3% 20241.6% 20250% 20260% 20270%
UKVFTA UKV · row 11112	20225% 20233.3% 20241.6% 20250% 20260% 20270%
CPTPP CPTPP · row 11059	(I) → 20210% (II) → 20220% (III) → 20230% (IV) → 20240% (V) → 20250% (VI) → 20260% (VII) → 2027*0%
RCEP A RCEPT-A · row 11096	20229% 20238% 20247% 20256% 20265% 20274%
RCEP B B · row 11096	20229% 20238% 20247% 20256% 20265% 20274%
RCEP C C · row 11096	20229% 20238% 20247% 20256% 20265% 20274%
RCEP D D · row 11095	20229.1% 20238.2% 20247.3% 20256.4% 20265.5% 20274.5%
RCEP E E · row 11099	20229% 20238% 20247% 20256% 20265% 20274%
RCEP F F · row 11096	20229% 20238% 20247% 20256% 20265% 20274%
VIFTA VI · row 10278	20248% 20256% 20264% 20272% 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-004 Other item policy

Description: Item policy (source, Vietnamese): Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT )
Legal reference: 42/2019/TT-BCT, 34/2025/TT-BCT
Recommended action: Read the referenced instruments.
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 7308.90 has 6 lines; 7308.90.92 is distinguished from its siblings by: Guardrails.
Related data: 7308.90.20 Prefabricated modular type joined by shear connectors; 7308.90.40 Corrugated and curved galvanised plates or sheets prepared for use in conduits, culverts or tunnels; 7308.90.50 Rails for ships; 7308.90.60 Perforated cable trays; 7308.90.99 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 "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 7308.90.92. 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 7308.90.92 was checked against BT2026 (cell BT2026!N11737), 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

Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT )
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)

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
181/2025/NĐ-CP Effective (per source)
VAT
42/2019/TT-BCT Unverified
Item policy
34/2025/TT-BCT Unverified
Item policy
33/2025/TT-BCT Unverified
Item policy

Related HS codes

7308.90.20 Prefabricated modular type joined by shear connectors
7308.90.40 Corrugated and curved galvanised plates or sheets prepared for use in conduits, culverts or tunnels
7308.90.50 Rails for ships
7308.90.60 Perforated cable trays
7308.90.99 Other

Related products (mapping)

Mappings are indicative (ADVISORY), not classification decisions.