Capítulo 32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
3209.90.00
Other
- 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
- - Other
Sơn và vecni (kể cả các loại men tráng (enamels) và dầu bóng) làm từ các loại polyme tổng hợp hoặc các polyme tự nhiên đã biến đổi về mặt hóa học, đã phân tán hoặc hòa tan trong môi trường nước / - Loại khác
Impuestos aplicables en 2026
Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)Aranceles preferenciales especiales (TLC) – 2026
| FTA | Arancel | Base de datos | Prueba de origen | Base jurídica | Estado |
|---|---|---|---|---|---|
| AANZFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| ACFTA | 0% (excepto TH) Más bajo publicado | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AJCEP | 0% Más bajo publicado | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 0% (excepto TH) Más bajo publicado | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| CPTPP | 0% Más bajo publicado | Arancel consolidado BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VCFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| VJEPA | 0% Más bajo publicado | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| VN-EAEU | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
EAV | 113/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Más bajo publicado | Arancel consolidado BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
5% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo B) AU |
5% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo C) CN |
5% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo E) KR |
5% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo F) NZ |
5% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 4% | Arancel consolidado BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| RCEP (Anexo D) JP |
5,5% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| AIFTA | 6% | Arancel consolidado BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AHKFTA | 10% | Arancel consolidado BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| VKFTA | 0 / 0 / 0 / 5 (varios tipos) | Arancel consolidado BT2026 2026 |
VK | 125/2022/NĐ-CP | Requiere interpretación |
| VN-CAM | Sin datos | Sin datos | S | 56/2026/NĐ-CP | Sin datos |
| VNCU | Sin datos | Sin datos | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Sin datos |
Que exista un arancel publicado no significa que las mercancías cumplan los requisitos. Se exigen las reglas de origen y una prueba de origen válida.
Ejecutar Smart Tariff Advisory Comparar TLC Calcular impuestos
Historial de aranceles / desgravación por año
De las hojas de las listas de TLC 2022–2027
| FTA | Periodos |
|---|---|
| ACFTA AC · fila 4765 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: TH |
| ATIGA AT · fila 4726 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · fila 4770 |
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 · fila 4768 |
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 · fila 4768 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: TH Arancel con exclusiones: 0(-TH) |
| AANZFTA AANZ · fila 4732 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0 |
| AIFTA AI · fila 4728 |
30/12/20226%
31/12/2022 - 30/12/20236%
31/12/2023 - 30/12/20246%
31/12/2024 - 31/12/20256%
01/01/2026 - 31/12/20266%
01/01/2027 - 31/12/20276%
|
| VKFTA VK · fila 4733 |
2022Sin datos
2023Sin datos
2024Sin datos
2025Sin datos
2026Sin datos
2027Sin datos
|
| VCFTA VC · fila 4775 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · fila 4772 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · fila 4780 |
202210%
202310%
202410%
202510%
202610%
202710%
|
| EVFTA EV-NK · fila 4751 |
20225%
20233,3%
20241,6%
20250%
20260%
20270%
|
| UKVFTA UKV · fila 4753 |
20225%
20233,3%
20241,6%
20250%
20260%
20270%
|
| CPTPP CPTPP · fila 4751 |
(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 · fila 4772 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP B B · fila 4772 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP C C · fila 4772 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP D D · fila 4772 |
20229,1%
20238,2%
20247,3%
20256,4%
20265,5%
20274,5%
|
| RCEP E E · fila 4775 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| RCEP F F · fila 4772 |
20229%
20238%
20247%
20256%
20265%
20274%
|
| VIFTA VI · fila 4400 |
20248%
20256%
20264%
20272%
Columna auxiliar J: 8 |
* Los periodos del CPTPP (I)–(VII) se asocian a años comparándolos con el BT2026 (datos DERIVADOS – verificar).
Asesoría y advertencias
Evaluación general (no se considera el origen). Ejecute Smart Tariff Advisory para una evaluación específica del origen.
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Descripción
- AHKFTA 10%: the preferential rate is equal to or higher than the MFN rate (10%) in the source tariff – claiming the FTA brings no saving.
- Datos relacionados
- MFN 10%
- Acción recomendada
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Descripción
- The VAT column shows "8/10".
- Referencia jurídica
- 181/2025/NĐ-CP
- Acción recomendada
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Estado de verificación
- No verificado – requiere comprobación
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Descripción
- The source file records no trade remedy for 3209.90.00. This does NOT mean there is no risk.
- Acción recomendada
- Check the MOIT Trade Remedies Authority database.
- Estado de verificación
- No verificado – requiere comprobación
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Descripción
- The MFN rate 10% for 3209.90.00 was checked against BT2026 (cell BT2026!N4875), basis 26/2023/NĐ-CP.
- Referencia jurídica
- 26/2023/NĐ-CP
- Acción recomendada
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Estado de verificación
- Cotejado con el archivo arancelario de origen
Notas de capítulo
Notes
1. This Chapter does not cover:
(a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);
(b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or
(c) Mastics of asphalt or other bituminous mastics (heading 27.15).
2. Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3. Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
4. Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
5. The expression “colouring matter” in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
6. The expression “stamping foils” in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:
(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022