Chapter 93 · Arms and ammunition; parts and accessories thereof
9305.99.99
Other
- 9305 Parts and accessories of articles of headings 93.01 to 93.04
- - Other:
- 9305.99 - - Other:
- - - - Other:
- - - - - Other
Bộ phận và phụ kiện của các loại vũ khí thuộc các nhóm từ 93.01 đến 93.04 / - Loại khác: / - - Loại khác: / - - - Loại khác: / - - - - Loại khác
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty
45%
15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN)
30%
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 |
|---|---|---|---|---|---|
| VKFTA | 0% Lowest published | Consolidated BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| CPTPP | 5.4% · M: 8.1% | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 10.9% | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 10.9% | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VIFTA | 21% | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| VN-LAO | 30% | Consolidated BT2026 | S | 206/2025/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 |
| AANZFTA | * not eligible | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Not eligible (*) |
| ACFTA | * not eligible | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Not eligible (*) |
| AHKFTA | * not eligible | Consolidated BT2026 2026 |
AHK | 123/2022/NĐ-CP | Not eligible (*) |
| AIFTA | * not eligible | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Not eligible (*) |
| AJCEP | * not eligible | Consolidated BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Not eligible (*) |
| AKFTA | * not eligible | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Not eligible (*) |
| ATIGA | * not eligible | Consolidated BT2026 2026 |
D | 126/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex B) AU |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex C) CN |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex D) JP |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex E) KR |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| RCEP (Annex F) NZ |
* not eligible | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Not eligible (*) |
| VCFTA | * not eligible | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Not eligible (*) |
| VJEPA | * not eligible | Consolidated BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Not eligible (*) |
| VN-EAEU | * not eligible | Consolidated BT2026 2026 |
EAV | 113/2022/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 17773 |
2022 - 2027 (một mức cho cả giai đoạn)* not eligible
|
| ATIGA AT · row 17702 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| AJCEP AJ · row 17758 |
30/12/2022 - 31/3/2023* not eligible
01/4/2023 - 31/3/2024* not eligible
01/4/2024 - 31/3/2025* not eligible
01/4/2025 - 31/3/2026* not eligible
01/4/2026 - 31/3/2027* not eligible
01/4/2027 - 31/3/2028* not eligible
|
| VJEPA VJ · row 17759 |
30/12/2022 - 31/3/2023* not eligible
01/4/2023 - 31/3/2024* not eligible
01/4/2024 - 31/3/2025* not eligible
01/4/2025 - 31/3/2026* not eligible
01/4/2026 - 31/3/2027* not eligible
01/4/2027 - 31/3/2028* not eligible
|
| AKFTA AK · row 17764 |
2022 - 2027 (một mức cho cả giai đoạn)* not eligible
Rate with exclusions: * |
| AANZFTA AANZ · row 17721 |
2022 - 2027 (một mức cho cả giai đoạn)* not eligible
Rate column F (hidden): * |
| AIFTA AI · row 17716 |
30/12/2022* not eligible
31/12/2022 - 30/12/2023* not eligible
31/12/2023 - 30/12/2024* not eligible
31/12/2024 - 31/12/2025* not eligible
01/01/2026 - 31/12/2026* not eligible
01/01/2027 - 31/12/2027* not eligible
|
| VKFTA VK · row 17762 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · row 17824 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| VN-EAEU EAV · row 17802 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| AHKFTA AKH · row 17795 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| EVFTA EV-NK · row 17825 |
202221.8%
202319%
202416.3%
202513.6%
202610.9%
20278.1%
Change flag (helper): X |
| UKVFTA UKV · row 17824 |
202221.8%
202319%
202416.3%
202513.6%
202610.9%
20278.1%
Change flag (helper): X |
| CPTPP CPTPP · row 17918 |
(I) → 2021*19%
(II) → 2022*16.3%
(III) → 2023*13.6%
(IV) → 2024*10.9%
(V) → 2025*8.1%
(VI) → 2026*5.4%
(VII) → 2027*2.7%
|
| RCEP A RCEPT-A · row 17787 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP B B · row 17787 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP C C · row 17785 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP D D · row 17784 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP E E · row 17788 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| RCEP F F · row 17787 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| VIFTA VI · row 16667 |
202427%
202524%
202621%
202718%
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): Cấm XK, NK thuộc QLCN của BQP (173/2018/TT-BQP)
- Legal reference
- 173/2018/TT-BQP
- 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-009 CPTPP: separate "M:" rate
- Description
- The CPTPP cell "5,4; M: 8,1" has a general 5.4% and an "M:" 8.1% rate (commonly read as the Mexico schedule – verify).
- Legal reference
- 115/2022/NĐ-CP
- Recommended action
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Description
- CPTPP: consolidated BT2026 shows "5,4; M: 8,1", the FTA schedule for period (VI) shows "5,4".
- Legal reference
- 115/2022/NĐ-CP
- Recommended action
- Check the original Decree and amendments to determine the correct rate.
- Verification status
- Not verified – check required
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Description
- VN-LAO 30%: the preferential rate is equal to or higher than the MFN rate (30%) in the source tariff – claiming the FTA brings no saving.
- Related data
- MFN 30%
- 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 9305.99 has 4 lines; 9305.99.99 is distinguished from its siblings by: Other.
- Related data
- 9305.99.11 Of leather or of textile material; 9305.99.19 Other; 9305.99.91 Of leather or of textile material
- 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 9305.99.99. 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 30% for 9305.99.99 was checked against BT2026 (cell BT2026!N18448), 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. This Chapter does not cover:
(a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(c) Armoured fighting vehicles (heading 87.10);
(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);
(e) Bows, arrows, fencing foils or toys (Chapter 95); or
(f) Collectors’ pieces or antiques (heading 97.05 or 97.06).
2. In heading 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading 85.26.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022