Chapter 83 · Miscellaneous articles of base metal
8311.90.00
Other
- 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
- - Other
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 / - Loại khác
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty
37.5%
15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN)
25%
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 |
|---|---|---|---|---|---|
| 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 |
| 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 |
| 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 |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
12.5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex B) AU |
12.5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex C) CN |
12.5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex E) KR |
12.5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex F) NZ |
12.5% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex D) JP |
13.6% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 17.5% | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| AIFTA | 22.5% | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/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.
Rate history / phase-down by year
From the 2022–2027 FTA schedule worksheets
| FTA | Periods |
|---|---|
| ACFTA AC · row 12074 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · row 12017 |
20220%
20230%
20240%
20250%
20260%
20270%
Product-specific rule: RVC40 hoặc CTSH |
| AJCEP AJ · row 12069 |
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 12070 |
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 12073 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate with exclusions: 0 |
| AANZFTA AANZ · row 12023 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0 |
| AIFTA AI · row 12029 |
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 12062 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · row 12107 |
20225%
20233%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · row 12092 |
20226.8%
20234.5%
20242.3%
20250%
20260%
20270%
|
| AHKFTA AKH · row 12092 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| EVFTA EV-NK · row 12109 |
202212.5%
20238.3%
20244.1%
20250%
20260%
20270%
|
| UKVFTA UKV · row 12108 |
202212.5%
20238.3%
20244.1%
20250%
20260%
20270%
|
| CPTPP CPTPP · row 12055 |
(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 12092 |
202222.5%
202320%
202417.5%
202515%
202612.5%
202710%
|
| RCEP B B · row 12092 |
202222.5%
202320%
202417.5%
202515%
202612.5%
202710%
|
| RCEP C C · row 12092 |
202222.5%
202320%
202417.5%
202515%
202612.5%
202710%
|
| RCEP D D · row 12091 |
202222.7%
202320.5%
202418.2%
202515.9%
202613.6%
202711.4%
|
| RCEP E E · row 12095 |
202222.5%
202320%
202417.5%
202515%
202612.5%
202710%
|
| RCEP F F · row 12092 |
202222.5%
202320%
202417.5%
202515%
202612.5%
202710%
|
| VIFTA VI · row 11178 |
202422.5%
202520%
202617.5%
202715%
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 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
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
- Description
- 8311.90.00 corresponds to Chapter 98 code 9834.14.00 (specific MFN: 0%). Applies only if Chapter 98 conditions are met.
- Related data
- - Thiếc hàn dạng dây, không chì, có lõi bằng chất dễ chảy, đường kính nhỏ hơn hoặc bằng 1.2 mm, phù hợp với tiêu chuẩn RoHS
- 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 8311.90.00. 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 25% for 8311.90.00 was checked against BT2026 (cell BT2026!N12704), 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