Chapter 79 · Zinc and articles thereof
7907.00.30
Gutters, roof capping, skylight frames and other fabricated building components
- 7907 Other articles of zinc
- - Gutters, roof capping, skylight frames and other fabricated building components
Các sản phẩm khác bằng kẽm / - Ống máng, mái nhà, khung cửa sổ của mái nhà và các cấu kiện xây dựng khác
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
0%
26/2023/NĐ-CP · 31 May 2023
VAT reduction note: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Chì, kẽm, thiếc > Bán thành phẩm bằng nhôm hoặc hợp kim nhôm. (Tham chiếu mã HS 2 số)
Special preferential (FTA) rates – 2026
| 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 LA) Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AHKFTA | 0% Lowest published | Consolidated BT2026 2026 |
AHK | 123/2022/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% 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 |
| 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 |
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 11698 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: LA |
| ATIGA AT · row 11641 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · row 11693 |
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 11694 |
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 11697 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0 |
| AANZFTA AANZ · row 11647 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0 |
| AIFTA AI · row 11653 |
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 11686 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · row 11731 |
20222%
20231%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · row 11716 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · row 11716 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · row 11733 |
20225%
20233.3%
20241.6%
20250%
20260%
20270%
|
| UKVFTA UKV · row 11732 |
20225%
20233.3%
20241.6%
20250%
20260%
20270%
|
| CPTPP CPTPP · row 11679 |
(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 11716 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · row 11716 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · row 11716 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · row 11715 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · row 11719 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · row 11716 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · row 10838 |
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).
Export duties
| Description | Rate | row |
|---|---|---|
| - Ống máng, mái nhà, khung cửa sổ của mái nhà và các cấu kiện xây dựng khác | 0% | XK!2201 |
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 HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 7907.00 has 6 lines; 7907.00.30 is distinguished from its siblings by: Gutters, roof capping, skylight frames and other fabricated building components.
- Related data
- 7907.00.40 Tubes, pipes and tube or pipe fittings (for example couplings, elbows, sleeves); 7907.00.91 Cigarette cases or boxes; ashtrays; 7907.00.92 Other household articles; 7907.00.93 Electroplating anodes; stencil plates; nails, tacks, nuts, bolts, screws, rivets and similar fastening; zinc calots for the manufacture of batteries; 7907.00.99 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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Chì, kẽm, thiếc > Bán thành phẩm bằng nhôm hoặc hợp kim nhôm. (Tham chiếu mã HS 2 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 7907.00.30. 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 7907.00.30 was checked against BT2026 (cell BT2026!N12352), 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
Subheading Note
1. In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Zinc, not alloyed
Metal containing by weight at least 97.5% of zinc.
(b) Zinc alloys
Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5%.
(c) Zinc dust
Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022