Chapter 73 · Articles of iron or steel

7325.99.90

Other

7325 Other cast articles of iron or steel
- Other:
7325.99 - - Other:
- - - Other

Các sản phẩm đúc khác bằng sắt hoặc thép / - Loại khác: / - - Loại khác: / - - - Loại khác

Unit: kg/unit Level: 8-digit line Source: BT2026 row 11955 SOURCE

Taxes applicable in 2026

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

Ordinary import duty 30% 15/2023/QĐ-TTg · 15 Jul 2023

Preferential (MFN) 20% 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: Bán thành phẩm và dịch vụ đúc gang, thép > Khuôn đúc bằng gang, thép. (Tham chiếu mã HS 8 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% Lowest published	Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn)	E	118/2022/NĐ-CP	Ad valorem
AIFTA	0% Lowest published	Consolidated BT2026 01/01/2026 - 31/12/2026	AI	122/2022/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) 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
AHKFTA	4%	Consolidated BT2026 2026	AHK	123/2022/NĐ-CP	Ad valorem
VIFTA	8%	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

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 11313	2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA AT · row 11256	20220% 20230% 20240% 20250% 20260% 20270% Product-specific rule: RVC40 hoặc CC
AJCEP AJ · row 11308	30/12/2022 - 31/3/20231% 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 11309	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 11312	2022 - 2027 (một mức cho cả giai đoạn)0% Excluded countries: ID Rate with exclusions: 0(-ID)
AANZFTA AANZ · row 11262	2022 - 2027 (một mức cho cả giai đoạn)0% Rate column F (hidden): 0
AIFTA AI · row 11268	30/12/20220% 31/12/2022 - 30/12/20230% 31/12/2023 - 30/12/20240% 31/12/2024 - 31/12/20250% 01/01/2026 - 31/12/20260% 01/01/2027 - 31/12/20270%
VKFTA VK · row 11299	20220% 20230% 20240% 20250% 20260% 20270%
VCFTA VC · row 11346	20224% 20232% 20240% 20250% 20260% 20270%
VN-EAEU EAV · row 11331	20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA AKH · row 11331	202212% 20238% 20248% 20254% 20264% 20270%
EVFTA EV-NK · row 11348	202210% 20236.6% 20243.3% 20250% 20260% 20270%
UKVFTA UKV · row 11347	202210% 20236.6% 20243.3% 20250% 20260% 20270%
CPTPP CPTPP · row 11294	(I) → 20210% (II) → 20220% (III) → 20230% (IV) → 20240% (V) → 20250% (VI) → 20260% (VII) → 2027*0%
RCEP A RCEPT-A · row 11331	20220% 20230% 20240% 20250% 20260% 20270%
RCEP B B · row 11331	20220% 20230% 20240% 20250% 20260% 20270%
RCEP C C · row 11331	20220% 20230% 20240% 20250% 20260% 20270%
RCEP D D · row 11330	20220% 20230% 20240% 20250% 20260% 20270%
RCEP E E · row 11334	20220% 20230% 20240% 20250% 20260% 20270%
RCEP F F · row 11331	20220% 20230% 20240% 20250% 20260% 20270%
VIFTA VI · row 10496	202416% 202512% 20268% 20274% 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 HS-003 Classification Review Required – similar lines exist

Description: Subheading 7325.99 has 2 lines; 7325.99.90 is distinguished from its siblings by: Other.
Related data: 7325.99.20 Manhole covers, gratings and frames therefor
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: Bán thành phẩm và dịch vụ đúc gang, thép > Khuôn đúc bằng gang, thép. (Tham chiếu mã HS 8 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

BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists

Description: 7325.99.90 corresponds to Chapter 98 code 9818.16.00 (specific MFN: 0%). Applies only if Chapter 98 conditions are met.
Related data: - Các sản phẩm đúc khác bằng sắt hoặc thép, trừ loại bằng gang đúc không dẻo
Legal reference: 26/2023/NĐ-CP
Recommended action: Read the Chapter 98 conditions (Decree 26/2023/NĐ-CP as amended).
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 7325.99.90. 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 20% for 7325.99.90 was checked against BT2026 (cell BT2026!N11955), 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

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

Related Chapter 98 codes

9818.16.00 - Các sản phẩm đúc khác bằng sắt hoặc thép, trừ loại bằng gang đúc không dẻo

Related HS codes

7325.99.20 Manhole covers, gratings and frames therefor