Capítulo 36 · Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
3604.10.00
Fireworks
- 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
- - Fireworks
Pháo hoa, pháo hiệu, pháo mưa, pháo hiệu sương mù và các sản phẩm pháo khác / - Pháo hoa
Impuestos aplicables en 2026
Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario
30%
15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF)
20%
26/2023/NĐ-CP · 15/07/2023
IVA
8 / 10 (varios tipos)
181/2025/NĐ-CP · 01/07/2025
Impuesto especial al consumo
Sin datos
Impuesto ambiental
Sin datos
Derecho de exportación
Sin datos
Aranceles preferenciales especiales (TLC) – 2026
| FTA | Arancel | Base de datos | Prueba de origen | Base jurídica | Estado |
|---|---|---|---|---|---|
| VKFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| CPTPP | 3,6% · M: 5.4% | Arancel consolidado BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 7,2% | Arancel consolidado BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 7,2% | Arancel consolidado BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VIFTA | 14% | Arancel consolidado BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| VN-LAO | 20% | Arancel consolidado BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| 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 |
| AANZFTA | * no elegible | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | No elegible (*) |
| ACFTA | * no elegible | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | No elegible (*) |
| AHKFTA | * no elegible | Arancel consolidado BT2026 2026 |
AHK | 123/2022/NĐ-CP | No elegible (*) |
| AIFTA | * no elegible | Arancel consolidado BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | No elegible (*) |
| AJCEP | * no elegible | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | No elegible (*) |
| AKFTA | * no elegible | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | No elegible (*) |
| ATIGA | * no elegible | Arancel consolidado BT2026 2026 |
D | 126/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo B) AU |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo C) CN |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo D) JP |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo E) KR |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo F) NZ |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | No elegible (*) |
| VCFTA | * no elegible | Arancel consolidado BT2026 2026 |
VC | 112/2022/NĐ-CP | No elegible (*) |
| VJEPA | * no elegible | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | No elegible (*) |
| VN-EAEU | * no elegible | Arancel consolidado BT2026 2026 |
EAV | 113/2022/NĐ-CP | No elegible (*) |
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 5064 |
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
|
| ATIGA AT · fila 5025 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| AJCEP AJ · fila 5069 |
30/12/2022 - 31/3/2023* no elegible
01/4/2023 - 31/3/2024* no elegible
01/4/2024 - 31/3/2025* no elegible
01/4/2025 - 31/3/2026* no elegible
01/4/2026 - 31/3/2027* no elegible
01/4/2027 - 31/3/2028* no elegible
|
| VJEPA VJ · fila 5067 |
30/12/2022 - 31/3/2023* no elegible
01/4/2023 - 31/3/2024* no elegible
01/4/2024 - 31/3/2025* no elegible
01/4/2025 - 31/3/2026* no elegible
01/4/2026 - 31/3/2027* no elegible
01/4/2027 - 31/3/2028* no elegible
|
| AKFTA AK · fila 5067 |
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
Arancel con exclusiones: * |
| AANZFTA AANZ · fila 5031 |
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
Columna de arancel F (oculta): * |
| AIFTA AI · fila 5027 |
30/12/2022* no elegible
31/12/2022 - 30/12/2023* no elegible
31/12/2023 - 30/12/2024* no elegible
31/12/2024 - 31/12/2025* no elegible
01/01/2026 - 31/12/2026* no elegible
01/01/2027 - 31/12/2027* no elegible
|
| VKFTA VK · fila 5036 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · fila 5074 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| VN-EAEU EAV · fila 5071 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| AHKFTA AKH · fila 5079 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| EVFTA EV-NK · fila 5050 |
202214,5%
202312,7%
202410,9%
20259%
20267,2%
20275,4%
Indicador de cambio (auxiliar): X |
| UKVFTA UKV · fila 5052 |
202214,5%
202312,7%
202410,9%
20259%
20267,2%
20275,4%
Indicador de cambio (auxiliar): X |
| CPTPP CPTPP · fila 5050 |
(I) → 2021*12,7%
(II) → 2022*10,9%
(III) → 2023*9%
(IV) → 2024*7,2%
(V) → 2025*5,4%
(VI) → 2026*3,6%
(VII) → 2027*1,8%
|
| RCEP A RCEPT-A · fila 5071 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP B B · fila 5071 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP C C · fila 5071 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP D D · fila 5071 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP E E · fila 5074 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP F F · fila 5071 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| VIFTA VI · fila 4671 |
202418%
202516%
202614%
202712%
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 DOC-001 Specialised inspection
- Descripción
- Item policy (source, Vietnamese): SPHH có khả năng gây mất an toàn (6266/QĐ-BCA 2023)
- Referencia jurídica
- 6266/QĐ-BCA
- Acción recomendada
- Prepare inspection/certification filings under the cited instruments before clearance.
- Estado de verificación
- Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- Descripción
- The CPTPP cell "3,6; M: 5,4" has a general 3,6% and an "M:" 5.4% rate (commonly read as the Mexico schedule – verify).
- Referencia jurídica
- 115/2022/NĐ-CP
- Acción recomendada
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Descripción
- CPTPP: consolidated BT2026 shows "3,6; M: 5,4", the FTA schedule for period (VI) shows "3,6".
- Referencia jurídica
- 115/2022/NĐ-CP
- Acción recomendada
- Check the original Decree and amendments to determine the correct rate.
- Estado de verificación
- No verificado – requiere comprobación
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Descripción
- VN-LAO 20%: the preferential rate is equal to or higher than the MFN rate (20%) in the source tariff – claiming the FTA brings no saving.
- Datos relacionados
- MFN 20%
- 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 3604.10.00. 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 20% for 3604.10.00 was checked against BT2026 (cell BT2026!N5186), 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 separate chemically defined compounds other than those described in Note 2 (a) or (b) below.
2. The expression “articles of combustible materials” in heading 36.06 applies only to:
(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
(b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and
(c) Resin torches, firelighters and the like.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022