Chapter 73 · Articles of iron or steel

7324.29.90

Other

7324 Sanitary ware and parts thereof, of iron or steel
- Baths:
7324.29 - - Other:
- - - Other

Thiết bị vệ sinh và các bộ phận của chúng, bằng sắt hoặc thép / - Bồn tắm: / - - Loại khác: / - - - Loại khác

Unit: kg/unit Level: 8-digit line Source: BT2026 row 11939 SOURCE

Taxes applicable in 2026

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

Ordinary import duty 52.5% 15/2023/QĐ-TTg · 15 Jul 2023

Preferential (MFN) 35% 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
AJCEP	0% Lowest published	Consolidated BT2026 01/4/2026 - 31/3/2027	AJ	120/2022/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
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
ACFTA	5%	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	E	118/2022/NĐ-CP	Ad valorem
AIFTA	5%	Consolidated BT2026 01/01/2026 - 31/12/2026	AI	122/2022/NĐ-CP	Ad valorem
AKFTA	5%	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	AK	119/2022/NĐ-CP	Ad valorem
VKFTA	5%	Consolidated BT2026 2026	VK	125/2022/NĐ-CP	Ad valorem
VIFTA	24.5%	Consolidated BT2026 2026	Form VI (verify)	131/2024/NĐ-CP	Ad valorem
RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH	35%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex B) AU	35%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex C) CN	35%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex D) JP	35%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex E) KR	35%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/NĐ-CP	Ad valorem
RCEP (Annex F) NZ	35%	Consolidated BT2026 2026	RCEP Form / Declaration of origin	129/2022/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
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.

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 11296	2022 - 2027 (một mức cho cả giai đoạn)5%
ATIGA AT · row 11239	20220% 20230% 20240% 20250% 20260% 20270% Product-specific rule: RVC40 hoặc CC
AJCEP AJ · row 11291	30/12/2022 - 31/3/20232% 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 11292	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 11295	2022 - 2027 (một mức cho cả giai đoạn)5% Rate with exclusions: 5
AANZFTA AANZ · row 11245	2022 - 2027 (một mức cho cả giai đoạn)0% Rate column F (hidden): 0
AIFTA AI · row 11251	30/12/20225% 31/12/2022 - 30/12/20235% 31/12/2023 - 30/12/20245% 31/12/2024 - 31/12/20255% 01/01/2026 - 31/12/20265% 01/01/2027 - 31/12/20275%
VKFTA VK · row 11282	20225% 20235% 20245% 20255% 20265% 20275%
VCFTA VC · row 11329	20226% 20233% 20240% 20250% 20260% 20270%
VN-EAEU EAV · row 11314	20229.5% 20236.4% 20243.2% 20250% 20260% 20270%
AHKFTA AKH · row 11314	2022* not eligible 2023* not eligible 2024* not eligible 2025* not eligible 2026* not eligible 2027* not eligible
EVFTA EV-NK · row 11331	202217.5% 202311.6% 20245.8% 20250% 20260% 20270%
UKVFTA UKV · row 11330	202217.5% 202311.6% 20245.8% 20250% 20260% 20270%
CPTPP CPTPP · row 11277	(I) → 20210% (II) → 20220% (III) → 20230% (IV) → 20240% (V) → 20250% (VI) → 20260% (VII) → 2027*0%
RCEP A RCEPT-A · row 11314	202235% 202335% 202435% 202535% 202635% 202735%
RCEP B B · row 11314	202235% 202335% 202435% 202535% 202635% 202735%
RCEP C C · row 11314	202235% 202335% 202435% 202535% 202635% 202735%
RCEP D D · row 11313	202235% 202335% 202435% 202535% 202635% 202735%
RCEP E E · row 11317	202235% 202335% 202435% 202535% 202635% 202735%
RCEP F F · row 11314	202235% 202335% 202435% 202535% 202635% 202735%
VIFTA VI · row 10480	202431.5% 202528% 202624.5% 202721% 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.

ORANGE – HIGH RISK DOC-002 Licence / controlled list

Description: Item policy references a controlled list (source, Vietnamese): Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I)
Legal reference: 08/2023/TT-BCT
Recommended action: Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
Verification status: Instrument cited in source; validity not verified

ORANGE – HIGH RISK DOC-002 Licence / controlled list

Description: Item policy references a controlled list (source, Vietnamese): HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
Legal reference: 08/2023/TT-BCT
Recommended action: Verify whether the goods require a licence or are prohibited/restricted under the cited 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) 35%, RCEP (Annex B) 35%, RCEP (Annex C) 35%, RCEP (Annex D) 35%, RCEP (Annex E) 35%, RCEP (Annex F) 35%: the preferential rate is equal to or higher than the MFN rate (35%) in the source tariff – claiming the FTA brings no saving.
Related data: MFN 35%
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 7324.29 has 2 lines; 7324.29.90 is distinguished from its siblings by: Other.
Related data: 7324.29.10 Bathtubs having rectangular or oblong interior shape
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 7324.29.90. 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 35% for 7324.29.90 was checked against BT2026 (cell BT2026!N11939), 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 tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I)
HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)

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
08/2023/TT-BCT Unverified
Item policy

Related HS codes

7324.29.10 Bathtubs having rectangular or oblong interior shape