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Capítulo 73 · Articles of iron or steel

7306.90.11

With an external diagonal cross-section less than 12.5 mm

  1. 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
  2. 7306.90 - Other:
  3. - - Copper brazed pipes and tubes:
  4. - - - With an external diagonal cross-section less than 12.5 mm

Các loại ống, ống dẫn và thanh hình rỗng khác, bằng sắt hoặc thép (ví dụ, nối hở hoặc hàn, tán đinh hoặc ghép bằng cách tương tự) / - Loại khác: / - - Ống và ống dẫn hàn đồng (cooper brazed): / - - - Có đường chéo ngoài của mặt cắt ngang dưới 12,5 mm

Unidad: kg Nivel: Línea de 8 dígitos Fuente: BT2026 fila 11673 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 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: Ống và ống dẫn, ống khớp nối các loại bằng Thép > Ống và ống dẫn bằng thép có nối ghép (được hàn, tán bằng đinh, ghép với nhau bằng cách tương tự...). (Tham chiếu mã HS 4 số)

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% (excepto ID, MY, TH) 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 ID, MM, MY) 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
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
AHKFTA 2% Arancel consolidado BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
VCFTA 3% Arancel consolidado BT2026
2026		 VC 112/2022/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
VIFTA 5,7% 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
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 11012
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: ID, MY, TH
ATIGA
AT · fila 10955
20220% 20230% 20240% 20250% 20260% 20270%
Regla específica por producto: Bằng thép: RVC40; hoặc CC ngoại trừ từ nhóm 7208,7209 và 7211; Bằng thép không gỉ: RVC40 hoặc CC
AJCEP
AJ · fila 11007
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 11008
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 11009
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: ID, MM, MY Arancel con exclusiones: 0(-ID, MM, MY)
AANZFTA
AANZ · fila 10961
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0
AIFTA
AI · fila 10967
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 10996
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · fila 11045
20227% 20236% 20245% 20254% 20263% 20272%
VN-EAEU
EAV · fila 11030
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · fila 11030
20226% 20234% 20244% 20252% 20262% 20270%
EVFTA
EV-NK · fila 11047
20225% 20233,3% 20241,6% 20250% 20260% 20270%
UKVFTA
UKV · fila 11046
20225% 20233,3% 20241,6% 20250% 20260% 20270%
CPTPP
CPTPP · fila 10993
(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 11030
20229% 20238% 20247% 20256% 20265% 20274%
RCEP B
B · fila 11030
20229% 20238% 20247% 20256% 20265% 20274%
RCEP C
C · fila 11030
20229% 20238% 20247% 20256% 20265% 20274%
RCEP D
D · fila 11029
20229,1% 20238,2% 20247,3% 20256,4% 20265,5% 20274,5%
RCEP E
E · fila 11033
20229% 20238% 20247% 20256% 20265% 20274%
RCEP F
F · fila 11030
20229% 20238% 20247% 20256% 20265% 20274%
VIFTA
VI · fila 10214
20248,6% 20257,1% 20265,7% 20274,3%
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 DOC-001 Specialised inspection
Descripción
Item policy (source, Vietnamese): Chứng nhận chất lượng ATKT và BVMT sau TQ, trước khi đưa ra thị trường (12/2022/TT-BGTVT và 62/2024/TT-BGTVT)
Referencia jurídica
12/2022/TT-BGTVT, 62/2024/TT-BGTVT
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 HS-003 Classification Review Required – similar lines exist
Descripción
Subheading 7306.90 has 8 lines; 7306.90.11 is distinguished from its siblings by: With an external diagonal cross-section less than 12.5 mm.
Datos relacionados
7306.90.19 Other; 7306.90.91 High pressure pipes with a yield strength not less than 42,000 psi, with an internal diameter of less than 12.5 mm; 7306.90.94 Other high pressure pipes, with an external diameter of less than 12.5 mm; 7306.90.95 Other high pressure pipes, with an external diameter of 12.5 mm or more; 7306.90.96 Other, with an external diagonal cross-section less than 12.5 mm; 7306.90.97 Other, with an internal diameter more than 12.5 mm, an external diameter less than 140 mm and containing by weight less than 0.45% of carbon
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: Ống và ống dẫn, ống khớp nối các loại bằng Thép > Ống và ống dẫn bằng thép có nối ghép (được hàn, tán bằng đinh, ghép với nhau bằng cách tương tự...). (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
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Descripción
The source file records no trade remedy for 7306.90.11. 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 7306.90.11 was checked against BT2026 (cell BT2026!N11673), 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. In this Chapter the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72.

2. In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.

(1): Tham khảo TCVN 197-1:2014, TCVN 8855-1:2011 và TCVN 5905:1995

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