Capítulo 41 · Raw hides and skins (other than furskins) and leather

4107.99.00

Other

  1. 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14
  2. - Other, including sides:
  3. - - Other

Da thuộc đã được gia công thêm sau khi thuộc hoặc làm mộc, kể cả da giấy, của động vật họ trâu bò (kể cả trâu) hoặc của động vật họ ngựa, không có lông, đã hoặc chưa xẻ, trừ da thuộc nhóm 41.14 / - Loại khác, kể cả nửa con: / - - Loại khác

Unidad: kg/m/m2 Nivel: Línea de 8 dígitos Fuente: BT2026 fila 6657 FUENTE

Impuestos aplicables en 2026

Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario 15% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 10% 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 0% 26/2023/NĐ-CP · 31/05/2023

Aranceles preferenciales especiales (TLC) – 2026

FTAArancelBase de datosPrueba de origenBase jurídicaEstado
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% 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
VKFTA 0% Más bajo publicado Arancel consolidado BT2026
2026
VK 125/2022/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
VIFTA 0% Más bajo publicado Arancel consolidado BT2026
2026
Form VI (verify) 131/2024/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
RCEP (Anexo D)
JP
5,5% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
AIFTA 7,5% Arancel consolidado BT2026
01/01/2026 - 31/12/2026
AI 122/2022/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
AHKFTA * no elegible Arancel consolidado BT2026
2026
AHK 123/2022/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
FTAPeriodos
ACFTA
AC · fila 6460
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · fila 6415
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · fila 6465
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 6463
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 6467
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: TH Arancel con exclusiones: 0(-TH)
AANZFTA
AANZ · fila 6421
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0
AIFTA
AI · fila 6423
30/12/20228% 31/12/2022 - 30/12/20237,5% 31/12/2023 - 30/12/20247,5% 31/12/2024 - 31/12/20257,5% 01/01/2026 - 31/12/20267,5% 01/01/2027 - 31/12/20277,5%
VKFTA
VK · fila 6443
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · fila 6496
20220% 20230% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · fila 6478
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · fila 6486
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
EVFTA
EV-NK · fila 6479
20225% 20233,3% 20241,6% 20250% 20260% 20270%
UKVFTA
UKV · fila 6481
20225% 20233,3% 20241,6% 20250% 20260% 20270%
CPTPP
CPTPP · fila 6445
(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 6478
20229% 20238% 20247% 20256% 20265% 20274%
RCEP B
B · fila 6478
20229% 20238% 20247% 20256% 20265% 20274%
RCEP C
C · fila 6478
20229% 20238% 20247% 20256% 20265% 20274%
RCEP D
D · fila 6478
20229,1% 20238,2% 20247,3% 20256,4% 20265,5% 20274,5%
RCEP E
E · fila 6481
20229% 20238% 20247% 20256% 20265% 20274%
RCEP F
F · fila 6478
20229% 20238% 20247% 20256% 20265% 20274%
VIFTA
VI · fila 5987
20246,7% 20253,3% 20260% 20270%
Columna auxiliar J: 8

* Los periodos del CPTPP (I)–(VII) se asocian a años comparándolos con el BT2026 (datos DERIVADOS – verificar).

Derechos de exportación

DescripciónArancelfila
- - Loại khác0% XK!1361

Asesoría y advertencias

Evaluación general (no se considera el origen). Ejecute Smart Tariff Advisory para una evaluación específica del origen.

YELLOW – REVIEW REQUIRED DOC-004 Other item policy
Descripción
Item policy (source, Vietnamese): DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT)
Referencia jurídica
42/2019/TT-BCT, 33/2025/TT-BCT
Acción recomendada
Read the referenced instruments.
Estado de verificación
Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
Descripción
Item policy (source, Vietnamese): HH là mẫu vật động vật rừng nguy cấp, quý, hiếm và động vật thuộc các phụ lụcCITES (17/2023/TT-BNNPTNT)
Referencia jurídica
17/2023/TT-BNNPTNT
Acción recomendada
Read the referenced instruments.
Estado de verificación
Instrumento citado en la fuente; vigencia no verificada
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 4107.99.00. 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 4107.99.00 was checked against BT2026 (cell BT2026!N6657), 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) Parings or similar waste, of raw hides or skins (heading 05.11);

(b) Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or

(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.

2. (A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be).

(B) For the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.

3. Throughout the Nomenclature the expression “composition leather” means only substances of the kind referred to in heading 41.15.