Chapter 83 · Miscellaneous articles of base metal

8311.30.91

In rolls

  1. 8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying
  2. 8311.30 - Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame:
  3. - - Other:
  4. - - - In rolls

Dây, que, ống, tấm, điện cực và các sản phẩm tương tự, bằng kim loại cơ bản hoặc carbua kim loại, được bọc, phủ hoặc có lõi bằng chất trợ dung, loại dùng để hàn xì, hàn hơi, hàn điện hoặc bằng cách ngưng tụ kim loại hoặc carbua kim loại; dây và que, từ bột kim loại cơ bản được kết tụ, sử dụng trong phun kim loại / - Que hàn được phủ, bọc và dây hàn có lõi, bằng kim loại cơ bản, dùng để hàn chảy, hàn hơi hoặc hàn bằng ngọn lửa: / - - Loại khác: / - - - Dạng cuộn

Unit: kg Level: 8-digit line Source: BT2026 row 12702 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 22.5% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 15% 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

FTARateData basisProof of originLegal basisStatus
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
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
VIFTA 8.6% Consolidated BT2026
2026
Form VI (verify) 131/2024/NĐ-CP Ad valorem
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
10% Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
10% Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
10% Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
11.3% Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
AHKFTA 15% Consolidated BT2026
2026
AHK 123/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
15% Consolidated BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
15% 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
AIFTA 22.5% Consolidated BT2026
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP Ad valorem
AKFTA 24% Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Ad valorem
VKFTA 24% Consolidated BT2026
2026
VK 125/2022/NĐ-CP Ad valorem

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
FTAPeriods
ACFTA
AC · row 12072
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · row 12015
20220% 20230% 20240% 20250% 20260% 20270%
Product-specific rule: RVC40 hoặc CTSH
AJCEP
AJ · row 12067
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 12068
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 12071
2022 - 2027 (một mức cho cả giai đoạn)24%
Rate with exclusions: 24
AANZFTA
AANZ · row 12021
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 12027
30/12/202224% 31/12/2022 - 30/12/202323% 31/12/2023 - 30/12/202423% 31/12/2024 - 31/12/202522.5% 01/01/2026 - 31/12/202622.5% 01/01/2027 - 31/12/202722.5%
VKFTA
VK · row 12060
202224% 202324% 202424% 202524% 202624% 202724%
VCFTA
VC · row 12105
20225% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · row 12090
20226.8% 20234.5% 20242.3% 20250% 20260% 20270%
AHKFTA
AKH · row 12090
202215% 202315% 202415% 202515% 202615% 202715%
EVFTA
EV-NK · row 12107
202212.5% 20238.3% 20244.1% 20250% 20260% 20270%
UKVFTA
UKV · row 12106
202212.5% 20238.3% 20244.1% 20250% 20260% 20270%
CPTPP
CPTPP · row 12053
(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 12090
202214% 202313% 202412% 202511% 202610% 20279%
RCEP B
B · row 12090
202214% 202313% 202412% 202511% 202610% 20279%
RCEP C
C · row 12090
202214.3% 202313.5% 202412.8% 202512% 202611.3% 202710.5%
RCEP D
D · row 12089
202215% 202315% 202415% 202515% 202615% 202715%
RCEP E
E · row 12093
202215% 202315% 202415% 202515% 202615% 202715%
RCEP F
F · row 12090
202214% 202313% 202412% 202511% 202610% 20279%
VIFTA
VI · row 11176
202412.9% 202510.7% 20268.6% 20276.4%
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 FTA-013 FTA rate not lower than MFN
Description
AHKFTA 15%, RCEP (Annex D) 15%, RCEP (Annex E) 15%, AIFTA 22.5%, AKFTA 24%, VKFTA 24%: the preferential rate is equal to or higher than the MFN rate (15%) in the source tariff – claiming the FTA brings no saving.
Related data
MFN 15%
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 8311.30 has 4 lines; 8311.30.91 is distinguished from its siblings by: In rolls.
Related data
8311.30.21 In rolls; 8311.30.29 Other; 8311.30.99 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 8311.30.91. 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 15% for 8311.30.91 was checked against BT2026 (cell BT2026!N12702), 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. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.

2. For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022