VN Tariff IntelligenceCódigos SA, aranceles de comercio exterior, TLC y asesoría arancelaria inteligente

Capítulo 63 · Other made up textile articles; sets; worn clothing and worn textile articles; rags

6310.90.10

Used or new rags

  1. 6310 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials
  2. 6310.90 - Other:
  3. - - Used or new rags

Vải vụn, mẩu dây xe, chão bện (cordage), thừng và cáp đã qua sử dụng hoặc mới và các phế liệu từ vải vụn, dây xe, chão bện (cordage), thừng hoặc cáp, từ vật liệu dệt / - Loại khác: / - - Vải vụn đã qua sử dụng hoặc mới

Unidad: kg Nivel: Línea de 8 dígitos Fuente: BT2026 fila 9934 FUENTE

Impuestos aplicables en 2026

Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario 75% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 50% 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

FTAArancelBase de datosPrueba de origenBase jurídicaEstado
ACFTA 0% Más bajo publicado Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP Ad valorem
ATIGA 0% Más bajo publicado Arancel consolidado BT2026
2026		 D 126/2022/NĐ-CP Ad valorem
VN-LAO 0% Más bajo publicado Arancel consolidado BT2026 S 206/2025/NĐ-CP Ad valorem
AIFTA 5% Arancel consolidado BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP Ad valorem
CPTPP 9% · M: 13.6% Arancel consolidado BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
EVFTA 18,1% Arancel consolidado BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 18,1% Arancel consolidado BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
RCEP (Anexo A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 25% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo B)
AU
 25% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo C)
CN
 25% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo E)
KR
 25% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo F)
NZ
 25% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo D)
JP
 27,3% Arancel consolidado BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
AKFTA 40% Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP Ad valorem
VKFTA 40% Arancel consolidado BT2026
2026		 VK 125/2022/NĐ-CP Ad valorem
VIFTA 35% Arancel consolidado BT2026
2026		 Form VI (verify) 131/2024/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 (*)
AHKFTA * no elegible Arancel consolidado BT2026
2026		 AHK 123/2022/NĐ-CP No elegible (*)
AJCEP * no elegible Arancel consolidado BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/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
FTAPeriodos
ACFTA
AC · fila 9469
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · fila 9420
20220% 20230% 20240% 20250% 20260% 20270%
Regla específica por producto: WO
AJCEP
AJ · fila 9472
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 9473
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 9474
2022 - 2027 (một mức cho cả giai đoạn)40%
Arancel con exclusiones: 40
AANZFTA
AANZ · fila 9426
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
Columna de arancel F (oculta): *
AIFTA
AI · fila 9432
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 9457
202240% 202340% 202440% 202540% 202640% 202740%
VCFTA
VC · fila 9503
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
VN-EAEU
EAV · fila 9482
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
AHKFTA
AKH · fila 9495
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
EVFTA
EV-NK · fila 9505
202236,3% 202331,8% 202427,2% 202522,7% 202618,1% 202713,6%
Indicador de cambio (auxiliar): X
UKVFTA
UKV · fila 9504
202236,3% 202331,8% 202427,2% 202522,7% 202618,1% 202713,6%
Indicador de cambio (auxiliar): X
CPTPP
CPTPP · fila 9451
(I) → 2021*31,8% (II) → 2022*27,2% (III) → 2023*22,7% (IV) → 2024*18,1% (V) → 2025*13,6% (VI) → 2026*9% (VII) → 2027*4,5%
RCEP A
RCEPT-A · fila 9489
202245% 202340% 202435% 202530% 202625% 202720%
RCEP B
B · fila 9489
202245% 202340% 202435% 202530% 202625% 202720%
RCEP C
C · fila 9489
202245% 202340% 202435% 202530% 202625% 202720%
RCEP D
D · fila 9488
202245,5% 202340,9% 202436,4% 202531,8% 202627,3% 202722,7%
RCEP E
E · fila 9492
202245% 202340% 202435% 202530% 202625% 202720%
RCEP F
F · fila 9489
202245% 202340% 202435% 202530% 202625% 202720%
VIFTA
VI · fila 8782
202445% 202540% 202635% 202730%
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-009 CPTPP: separate "M:" rate
Descripción
The CPTPP cell "9; M: 13,6" has a general 9% and an "M:" 13.6% 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 "9; M: 13,6", the FTA schedule for period (VI) shows "9".
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 HS-003 Classification Review Required – similar lines exist
Descripción
Subheading 6310.90 has 2 lines; 6310.90.10 is distinguished from its siblings by: Used or new rags.
Datos relacionados
6310.90.90 Other
Referencia jurídica
31/2022/TT-BTC
Acción recomendada
Verify the distinguishing features; consider an advance classification ruling if uncertain.
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 6310.90.10. 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 50% for 6310.90.10 was checked against BT2026 (cell BT2026!N9934), 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. Sub-Chapter I applies only to made up articles, of any textile fabric.

2. Sub-Chapter I does not cover:

(a) Goods of Chapters 56 to 62; or

(b) Worn clothing or other worn articles of heading 63.09.

3. Heading 63.09 applies only to the following goods:

(a) Articles of textile materials:

(i) Clothing and clothing accessories, and parts thereof;

(ii) Blankets and travelling rugs;

(iii) Bed linen, table linen, toilet linen and kitchen linen;

(iv) Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05;

(b) Footwear and headgear of any material other than asbestos.

In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:

(i) they must show signs of appreciable wear, and

(ii) they must be presented in bulk or in bales, sacks or similar packings.

Subheading Note

1. Subheading 6304.20 covers articles made from warp knit fabrics, impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).

SUB-CHAPTER I

OTHER MADE UP TEXTILE ARTICLES

SUB-CHAPTER II

SETS

SUB-CHAPTER III

WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022