Chapter 73 · Articles of iron or steel
7315.89.10
Bicycle or motorcycle chain
- 7315 Chain and parts thereof, of iron or steel
- - Other chain:
- 7315.89 - - Other:
- - - - Bicycle or motorcycle chain
Xích và các bộ phận của xích, bằng sắt hoặc thép / - Xích khác: / - - Loại khác: / - - - Xích xe đạp hoặc xích xe mô tô
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty
45%
15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN)
30%
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
| FTA | Rate | Data basis | Proof of origin | Legal basis | Status |
|---|---|---|---|---|---|
| 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 |
| 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 |
| AANZFTA | 5% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| AKFTA | 5% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| VCFTA | 5% | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| VKFTA | 5% | Consolidated BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| AIFTA | 26% | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
30% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex B) AU |
30% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex C) CN |
30% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex D) JP |
30% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex E) KR |
30% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex F) NZ |
30% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 30% | 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 |
| AJCEP | 35% | Consolidated BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| VJEPA | 35% | Consolidated BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| 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 (*) |
A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.
Rate history / phase-down by year
From the 2022–2027 FTA schedule worksheets
| FTA | Periods |
|---|---|
| ACFTA AC · row 11175 |
2022 - 2027 (một mức cho cả giai đoạn)50%
|
| ATIGA AT · row 11118 |
20220%
20230%
20240%
20250%
20260%
20270%
Product-specific rule: RVC40; hoặc CC ngoại trừ từ nhóm 7213 đến 7217 |
| AJCEP AJ · row 11170 |
30/12/2022 - 31/3/202335%
01/4/2023 - 31/3/202435%
01/4/2024 - 31/3/202535%
01/4/2025 - 31/3/202635%
01/4/2026 - 31/3/202735%
01/4/2027 - 31/3/202835%
|
| VJEPA VJ · row 11171 |
30/12/2022 - 31/3/202335%
01/4/2023 - 31/3/202435%
01/4/2024 - 31/3/202535%
01/4/2025 - 31/3/202635%
01/4/2026 - 31/3/202735%
01/4/2027 - 31/3/202835%
|
| AKFTA AK · row 11174 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Rate with exclusions: 5 |
| AANZFTA AANZ · row 11124 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Rate column F (hidden): 5 |
| AIFTA AI · row 11130 |
30/12/202227.5%
31/12/2022 - 30/12/202327%
31/12/2023 - 30/12/202426.5%
31/12/2024 - 31/12/202526%
01/01/2026 - 31/12/202626%
01/01/2027 - 31/12/202726%
|
| VKFTA VK · row 11161 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| VCFTA VC · row 11208 |
202231%
202331%
20245%
20255%
20265%
20275%
|
| VN-EAEU EAV · row 11193 |
20228.2%
20235.5%
20242.7%
20250%
20260%
20270%
|
| AHKFTA AKH · row 11193 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| EVFTA EV-NK · row 11210 |
202215%
202310%
20245%
20250%
20260%
20270%
|
| UKVFTA UKV · row 11209 |
202215%
202310%
20245%
20250%
20260%
20270%
|
| CPTPP CPTPP · row 11156 |
(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 11193 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| RCEP B B · row 11193 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| RCEP C C · row 11193 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| RCEP D D · row 11192 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| RCEP E E · row 11196 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| RCEP F F · row 11193 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| VIFTA VI · row 10368 |
202430%
202530%
202630%
202730%
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): 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 FTA-013 FTA rate not lower than MFN
- Description
- RCEP (Annex A) 30%, RCEP (Annex B) 30%, RCEP (Annex C) 30%, RCEP (Annex D) 30%, RCEP (Annex E) 30%, RCEP (Annex F) 30%, VIFTA 30%, AJCEP 35%, VJEPA 35%, ACFTA 50%: the preferential rate is equal to or higher than the MFN rate (30%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 30%
- 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 7315.89 has 2 lines; 7315.89.10 is distinguished from its siblings by: Bicycle or motorcycle chain.
- Related data
- 7315.89.90 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 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 7315.89.10. 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 30% for 7315.89.10 was checked against BT2026 (cell BT2026!N11827), 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