Capítulo 70 · Glass and glassware

7005.30.10

In squares or rectangular shape, whether or not one or more corners have been cut

  1. 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
  2. 7005.30 - Wired glass:
  3. - - In squares or rectangular shape, whether or not one or more corners have been cut

Kính nổi và kính đã mài hoặc đánh bóng bề mặt, ở dạng tấm, đã hoặc chưa tráng lớp hấp thụ, lớp phản chiếu hoặc không phản chiếu, nhưng chưa gia công cách khác / - Kính có cốt lưới: / - - Hình vuông hoặc hình chữ nhật, đã hoặc chưa cắt một hoặc nhiều góc (SEN)

Unidad: m2/unit Nivel: Línea de 8 dígitos Nuevo en 2023 Fuente: BT2026 fila 10478 FUENTE

Impuestos aplicables en 2026

Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario 45% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 30% 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
AANZFTA 0% Más bajo publicado Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/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
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
EVFTA 3,1% Arancel consolidado BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 3,1% Arancel consolidado BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
AKFTA 5% Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Ad valorem
VKFTA 5% Arancel consolidado BT2026
2026
VK 125/2022/NĐ-CP Ad valorem
VIFTA 21% Arancel consolidado BT2026
2026
Form VI (verify) 131/2024/NĐ-CP Ad valorem
VCFTA 24% Arancel consolidado BT2026
2026
VC 112/2022/NĐ-CP Ad valorem
AJCEP 30% Arancel consolidado BT2026
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP Ad valorem
RCEP (Anexo A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
30% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo B)
AU
30% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo C)
CN
30% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo D)
JP
30% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo E)
KR
30% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo F)
NZ
30% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VJEPA 30% Arancel consolidado BT2026
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/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
ACFTA 50% Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP Ad valorem
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 (*)

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 9956
2022 - 2027 (một mức cho cả giai đoạn)50%
ATIGA
AT · fila 9907
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · fila 9959
30/12/2022 - 31/3/202330% 01/4/2023 - 31/3/202430% 01/4/2024 - 31/3/202530% 01/4/2025 - 31/3/202630% 01/4/2026 - 31/3/202730% 01/4/2027 - 31/3/202830%
VJEPA
VJ · fila 9960
30/12/2022 - 31/3/202330% 01/4/2023 - 31/3/202430% 01/4/2024 - 31/3/202530% 01/4/2025 - 31/3/202630% 01/4/2026 - 31/3/202730% 01/4/2027 - 31/3/202830%
AKFTA
AK · fila 9961
2022 - 2027 (một mức cho cả giai đoạn)5%
Arancel con exclusiones: 5
AANZFTA
AANZ · fila 9913
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0
AIFTA
AI · fila 9919
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 9944
20225% 20235% 20245% 20255% 20265% 20275%
VCFTA
VC · fila 9991
202230% 202330% 202424% 202524% 202624% 202724%
VN-EAEU
EAV · fila 9982
20226,8% 20234,5% 20242,3% 20250% 20260% 20270%
AHKFTA
AKH · fila 9982
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
EVFTA
EV-NK · fila 9993
202215,6% 202312,5% 20249,3% 20256,2% 20263,1% 20270%
Indicador de cambio (auxiliar): X
UKVFTA
UKV · fila 9992
202215,6% 202312,5% 20249,3% 20256,2% 20263,1% 20270%
Indicador de cambio (auxiliar): X
CPTPP
CPTPP · fila 9939
(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 9976
202230% 202330% 202430% 202530% 202630% 202730%
RCEP B
B · fila 9976
202230% 202330% 202430% 202530% 202630% 202730%
RCEP C
C · fila 9976
202230% 202330% 202430% 202530% 202630% 202730%
RCEP D
D · fila 9975
202230% 202330% 202430% 202530% 202630% 202730%
RCEP E
E · fila 9979
202230% 202330% 202430% 202530% 202630% 202730%
RCEP F
F · fila 9976
202230% 202330% 202430% 202530% 202630% 202730%
VIFTA
VI · fila 9225
202427% 202524% 202621% 202718%
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
AJCEP 30%, RCEP (Anexo A) 30%, RCEP (Anexo B) 30%, RCEP (Anexo C) 30%, RCEP (Anexo D) 30%, RCEP (Anexo E) 30%, RCEP (Anexo F) 30%, VJEPA 30%, ACFTA 50%: the preferential rate is equal to or higher than the MFN rate (30%) in the source tariff – claiming the FTA brings no saving.
Datos relacionados
MFN 30%
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 HS-003 Classification Review Required – similar lines exist
Descripción
Subheading 7005.30 has 2 lines; 7005.30.10 is distinguished from its siblings by: In squares or rectangular shape, whether or not one or more corners have been cut.
Datos relacionados
7005.30.90 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 HS-004 HS code introduced in the 2023 nomenclature
Descripción
7005.30.10 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
Datos relacionados
MOI: 7005.30.10
Referencia jurídica
31/2022/TT-BTC
Acción recomendada
Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
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
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
Descripción
7005.30.10 corresponds to Chapter 98 code 9848.00.00 (specific MFN: 5%). Applies only if Chapter 98 conditions are met.
Datos relacionados
Kính quang học, chưa được gia công về mặt quang học.
Referencia jurídica
26/2023/NĐ-CP
Acción recomendada
Read the Chapter 98 conditions (Decree 26/2023/NĐ-CP as amended).
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 7005.30.10. 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 30% for 7005.30.10 was checked against BT2026 (cell BT2026!N10478), 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) Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);

(b) Articles of Chapter 71 (for example, imitation jewellery);

(c) Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

(d) Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;

(e) Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;

(f) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;

(g) Luminaires and lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05;

(h) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or

(ij) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.

2. For the purposes of headings 70.03, 70.04 and 70.05:

(a) glass is not regarded as “worked” by reason of any process it has undergone before annealing;

(b) cutting to shape does not affect the classification of glass in sheets;

(c) the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.

3. The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles.

4. For the purposes of heading 70.19, the expression “glass wool” means:

(a) Mineral wools with a silica (SiO2) content not less than 60% by weight;

(b) Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight.

Mineral wools which do not comply with the above specifications fall in heading 68.06.

5. Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica.

Subheading Note

1. For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24%.

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