Capítulo 72 · Iron and steel

7209.28.90

Other

  1. 7209 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated
  2. - Not in coils, not further worked than cold-rolled (cold-reduced):
  3. 7209.28 - - Of a thickness of less than 0.5 mm:
  4. - - - Other

Các sản phẩm sắt hoặc thép không hợp kim được cán phẳng, có chiều rộng từ 600 mm trở lên, cán nguội (ép nguội), chưa dát phủ (clad), phủ, mạ (coated) hoặc tráng (plated) / - Không ở dạng cuộn, chưa được gia công quá mức cán nguội (ép nguội): / - - Có chiều dày dưới 0,5 mm: / - - - Loại khác

Unidad: kg Nivel: Línea de 8 dígitos Fuente: BT2026 fila 11065 FUENTE

Impuestos aplicables en 2026

Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario 10,5% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 7% 199/2025/NĐ-CP · 08/07/2025
IVA 10 / 8 (varios tipos) 174/2025/NĐ-CP - PL1 · 30/06/20025 (fecha no válida en la fuente, se conserva tal cual)
Impuesto especial al consumo Sin datos
Impuesto ambiental Sin datos
Derecho de exportación Sin datos

Nota sobre la reducción del IVA: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Sản phẩm thép cuộn phẳng không gia công quá mức cuộn nguội (ép nguội), chưa được dát phủ, mạ hoặc tráng > Thép không hợp kim cuộn phẳng không gia công quá mức cuộn nguội, có chiều rộng ≥ 600mm, chưa được dát phủ, mạ hoặc tráng. Gồm: Thép không hợp kim cuộn phẳng không gia công quá mức cuộn nguội, dạng cuộn, có chiều rộng ≥ 600mm, chưa được dát phủ, mạ hoặc tráng; Thép không hợp kim cuộn phẳng không gia công quá mức cuộn nguội, dạng không cuộn, có chiều rộng ≥ 600mm, chưa được dát phủ, mạ hoặc tráng (Tham chiếu mã HS 4 số)

Aranceles preferenciales especiales (TLC) – 2026

FTAArancelBase de datosPrueba de origenBase jurídicaEstado
ATIGA 0% Más bajo publicado Arancel consolidado BT2026
2026
D 126/2022/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
CPTPP 1,2% · M: 1.9% Arancel consolidado BT2026
(VI)
CPTPP 115/2022/NĐ-CP Ad valorem
EVFTA 2,5% Arancel consolidado BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 2,5% Arancel consolidado BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
ACFTA 5% Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP Ad valorem
AKFTA 5,6% Arancel consolidado BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Ad valorem
VKFTA 5,6% Arancel consolidado BT2026
2026
VK 125/2022/NĐ-CP Ad valorem
VCFTA 6% Arancel consolidado BT2026
2026
VC 112/2022/NĐ-CP Ad valorem
RCEP (Anexo A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
7% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo C)
CN
7% 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
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 (*)
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 (*)
RCEP (Anexo B)
AU
* 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 (*)
VJEPA * no elegible Arancel consolidado BT2026
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP No elegible (*)
VIFTA * no elegible Arancel consolidado BT2026
2026
Form VI (verify) 131/2024/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 10377
2022 - 2027 (một mức cho cả giai đoạn)5%
ATIGA
AT · fila 10328
20220% 20230% 20240% 20250% 20260% 20270%
Regla específica por producto: RVC40; hoặc CTH ngoại trừ từ nhóm 7208 và 7211
AJCEP
AJ · fila 10380
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 10381
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 10382
2022 - 2027 (một mức cho cả giai đoạn)5,6%
Arancel con exclusiones: 5,6
AANZFTA
AANZ · fila 10334
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
Columna de arancel F (oculta): *
AIFTA
AI · fila 10340
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 10365
20225,6% 20235,6% 20245,6% 20255,6% 20265,6% 20275,6%
VCFTA
VC · fila 10418
20228% 20238% 20246% 20256% 20266% 20276%
VN-EAEU
EAV · fila 10403
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · fila 10403
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
EVFTA
EV-NK · fila 10420
20225% 20234,4% 20243,8% 20253,1% 20262,5% 20271,9%
Indicador de cambio (auxiliar): X
UKVFTA
UKV · fila 10419
20225% 20234,4% 20243,8% 20253,1% 20262,5% 20271,9%
Indicador de cambio (auxiliar): X
CPTPP
CPTPP · fila 10360
(I) → 2021*4,4% (II) → 2022*3,8% (III) → 2023*3,1% (IV) → 2024*2,5% (V) → 2025*1,9% (VI) → 2026*1,2% (VII) → 2027*0,6%
RCEP A
RCEPT-A · fila 10397
20227% 20237% 20247% 20257% 20267% 20277%
RCEP B
B · fila 10397
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
RCEP C
C · fila 10397
20227% 20237% 20247% 20257% 20267% 20277%
RCEP D
D · fila 10396
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
RCEP E
E · fila 10400
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
RCEP F
F · fila 10397
2022* no elegible 2023* no elegible 2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
VIFTA
VI · fila 9613
2024* no elegible 2025* no elegible 2026* no elegible 2027* no elegible
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 "1,2; M: 1,9" has a general 1,2% and an "M:" 1.9% 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 "1,2; M: 1,9", the FTA schedule for period (VI) shows "1,2".
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
RCEP (Anexo A) 7%, RCEP (Anexo C) 7%: the preferential rate is equal to or higher than the MFN rate (7%) in the source tariff – claiming the FTA brings no saving.
Datos relacionados
MFN 7%
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 7209.28 has 2 lines; 7209.28.90 is distinguished from its siblings by: Other.
Datos relacionados
7209.28.10 Containing by weight less than 0.6% of carbon and of a thickness of 0.17 mm or less
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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Sản phẩm thép cuộn phẳng không gia công quá mức cuộn nguội (ép nguội), chưa được dát phủ, mạ hoặc tráng > Thép không hợp kim cuộn phẳng không gia công quá mức cuộn nguội, có chiều rộng ≥ 600mm, chưa được dát phủ, mạ hoặc tráng. Gồm: Thép không hợp kim cuộn phẳng không gia công quá mức cuộn nguội, dạng cuộn, có chiều rộng ≥ 600mm, chưa được dát phủ, mạ hoặc tráng; Thép không hợp kim cuộn phẳng không gia công quá mức cuộn nguội, dạng không cuộn, có chiều rộng ≥ 600mm, chưa được dát phủ, mạ hoặc tráng (Tham chiếu mã HS 4 số)
Referencia jurídica
174/2025/NĐ-CP - PL1
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
YELLOW – REVIEW REQUIRED TR-003 Trade remedy exists for other origins
Descripción
Antidumping: Thép cán nguội – applies to NƯỚC CN (3765/QĐ-BCT). The selected origin is not listed, but circumvention risk should be considered.
Datos relacionados
TR-17 · Áp thuế chống bán phá giá đối với Thép cán nguội (NƯỚC CN)
Referencia jurídica
3765/QĐ-BCT
Acción recomendada
Keep evidence of true origin and actual producer.
Estado de verificación
Base: HT + columna de política por partida del BT2026 (fuente); alcance detallado no verificado
GREEN – VERIFIED DQ-001 MFN rate present in the source
Descripción
The MFN rate 7% for 7209.28.90 was checked against BT2026 (cell BT2026!N11065), basis 199/2025/NĐ-CP.
Referencia jurídica
199/2025/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. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a) Pig iron

Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits:

(b) Spiegeleisen

Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.

(c) Ferro-alloys

Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following:

(d) Steel

Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon.

(e) Stainless steel

Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.

(f) Other alloy steel

Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:

(g) Remelting scrap ingots of iron or steel

Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.

(h) Granules

Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.

(ij) Semi-finished products

Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and

Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.

These products are not presented in coils.

(k) Flat-rolled products

Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:

Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.

Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.

(l) Bars and rods, hot-rolled, in irregularly wound coils

Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).

(m) Other bars and rods

Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may:

(n) Angles, shapes and sections

Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.

Chapter 72 does not include products of heading 73.01 or 73.02.

(o) Wire

Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.

(p) Hollow drill bars and rods

Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04.

2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.

3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

Subheading Notes.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Alloy pig iron

Pig iron containing, by weight, one or more of the following elements in the specified proportions:

(b) Non-alloy free-cutting steel

Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:

(c) Silicon-electrical steel

Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.

(d) High speed steel

Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.

(e) Silico-manganese steel

Alloy steels containing by weight:

2. For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be observed:

A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.

For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c) must each exceed 10% by weight.

SUB-CHAPTER I

PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM

SUB-CHAPTER II

IRON AND NON-ALLOY STEEL

SUB-CHAPTER III

STAINLESS STEEL

SUB-CHAPTER IV

OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON- ALLOY STEEL

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