Capítulo 60 · Knitted or crocheted fabrics
6005.23.00
Of yarns of different colours
- 6005 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04
- - Of cotton:
- - - Of yarns of different colours
Vải dệt kim đan dọc (kể cả các loại làm trên máy dệt kim dệt dải trang trí), trừ loại thuộc các nhóm 60.01 đến 60.04 / - Từ bông: / - - Từ các sợi có các màu khác nhau
Impuestos aplicables en 2026
Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario
18%
15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF)
12%
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 |
|---|---|---|---|---|---|
| AANZFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/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% 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 |
| ACFTA | 5% | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AIFTA | 5% | Arancel consolidado BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
8% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo B) AU |
8% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo E) KR |
8% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo F) NZ |
8% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 6,9% | Arancel consolidado BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| RCEP (Anexo D) JP |
8,3% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| AHKFTA | 12% | Arancel consolidado BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo C) CN |
12% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/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 |
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 8691 |
2022 - 2027 (một mức cho cả giai đoạn)5%
|
| ATIGA AT · fila 8644 |
20220%
20230%
20240%
20250%
20260%
20270%
Regla específica por producto: RVC40; hoặc CTH; hoặc Quy tắc hàng dệt may |
| AJCEP AJ · fila 8696 |
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 8697 |
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 8698 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Arancel con exclusiones: 0 |
| AANZFTA AANZ · fila 8650 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0 |
| AIFTA AI · fila 8656 |
30/12/20225%
31/12/2022 - 30/12/20235%
31/12/2023 - 30/12/20245%
31/12/2024 - 31/12/20255%
01/01/2026 - 31/12/20265%
01/01/2027 - 31/12/20275%
|
| VKFTA VK · fila 8679 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · fila 8726 |
20222%
20231%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · fila 8706 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · fila 8719 |
202212%
202312%
202412%
202512%
202612%
202712%
|
| EVFTA EV-NK · fila 8723 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · fila 8722 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · fila 8674 |
(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 8713 |
202211,2%
202310,4%
20249,6%
20258,8%
20268%
20277,2%
|
| RCEP B B · fila 8713 |
202211,2%
202310,4%
20249,6%
20258,8%
20268%
20277,2%
|
| RCEP C C · fila 8713 |
202212%
202312%
202412%
202512%
202612%
202712%
|
| RCEP D D · fila 8712 |
202211,3%
202310,5%
20249,8%
20259%
20268,3%
20277,5%
|
| RCEP E E · fila 8716 |
202211,2%
202310,4%
20249,6%
20258,8%
20268%
20277,2%
|
| RCEP F F · fila 8713 |
202211,2%
202310,4%
20249,6%
20258,8%
20268%
20277,2%
|
| VIFTA VI · fila 8040 |
202410,3%
20258,6%
20266,9%
20275,1%
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.
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- Descripción
- Item policy references a controlled list (source, Vietnamese): Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I)
- Referencia jurídica
- 08/2023/TT-BCT
- Acción recomendada
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- Estado de verificación
- Instrumento citado en la fuente; vigencia no verificada
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- Descripción
- Item policy references a controlled list (source, Vietnamese): HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
- Referencia jurídica
- 08/2023/TT-BCT
- Acción recomendada
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- Estado de verificación
- Instrumento citado en la fuente; vigencia no verificada
YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
- Descripción
- Item policy (source, Vietnamese): DM mặt hàng đã được cắt giảm kiểm tra chuyên ngành (765/QĐ-BCT ngày 29/03/2019)
- Referencia jurídica
- 765/QĐ-BCT
- 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 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 FTA-013 FTA rate not lower than MFN
- Descripción
- AHKFTA 12%, RCEP (Anexo C) 12%: the preferential rate is equal to or higher than the MFN rate (12%) in the source tariff – claiming the FTA brings no saving.
- Datos relacionados
- MFN 12%
- 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 6005.23.00. 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 12% for 6005.23.00 was checked against BT2026 (cell BT2026!N9106), 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) Crochet lace of heading 58.04;
(b) Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or
(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 60.01.
2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
3. Throughout the Nomenclature any reference to “knitted” goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.
Subheading Note
1. Subheading 6005.35 covers fabrics of polyethylene monofilament or of polyester multifilament, weighing not less than 30 g/m2 and not more than 55 g/m2, having a mesh size of not less than 20 holes/cm2 and not more than 100 holes/cm2, and impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).