Capítulo 73 · Articles of iron or steel
7318.14.10
Having a shank of an external diameter not exceeding 16 mm
- 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel
- - Threaded articles:
- 7318.14 - - Self-tapping screws:
- - - - Having a shank of an external diameter not exceeding 16 mm
Vít, bu lông, đai ốc, vít đầu vuông, vít treo, đinh tán, chốt hãm, chốt định vị, vòng đệm (kể cả vòng đệm lò xo vênh) và các sản phẩm tương tự, bằng sắt hoặc thép / - Các sản phẩm đã được ren: / - - Vít tự hãm: / - - - Đường kính ngoài của thân không quá 16 mm
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 |
| ACFTA | 0% (excepto 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) 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 |
| 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 |
| EVFTA | 3,6% | Arancel consolidado BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 3,6% | Arancel consolidado BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
6% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo B) AU |
6% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo C) CN |
6% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo E) KR |
6% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo F) NZ |
6% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo D) JP |
6,5% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 12% | 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 | 15% | Arancel consolidado BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AHKFTA | * no elegible | Arancel consolidado BT2026 2026 |
AHK | 123/2022/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
| FTA | Periodos |
|---|---|
| ACFTA AC · fila 11197 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: TH |
| ATIGA AT · fila 11140 |
20220%
20230%
20240%
20250%
20260%
20270%
Regla específica por producto: Bằng thép: RVC40; hoặc CC ngoại trừ từ nhóm 7213 đến 7217; Bằng thép không gỉ: RVC40 hoặc CC |
| AJCEP AJ · fila 11192 |
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 11193 |
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 11196 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Países excluidos: ID Arancel con exclusiones: 0(-ID) |
| AANZFTA AANZ · fila 11146 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0 |
| AIFTA AI · fila 11152 |
30/12/202216%
31/12/2022 - 30/12/202315,5%
31/12/2023 - 30/12/202415%
31/12/2024 - 31/12/202515%
01/01/2026 - 31/12/202615%
01/01/2027 - 31/12/202715%
|
| VKFTA VK · fila 11183 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · fila 11230 |
20225%
20235%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · fila 11215 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · fila 11215 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| EVFTA EV-NK · fila 11232 |
20227,2%
20236,3%
20245,4%
20254,5%
20263,6%
20272,7%
Indicador de cambio (auxiliar): X |
| UKVFTA UKV · fila 11231 |
20227,2%
20236,3%
20245,4%
20254,5%
20263,6%
20272,7%
Indicador de cambio (auxiliar): X |
| CPTPP CPTPP · fila 11178 |
(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 11215 |
202210,8%
20239,6%
20248,4%
20257,2%
20266%
20274,8%
|
| RCEP B B · fila 11215 |
202210,8%
20239,6%
20248,4%
20257,2%
20266%
20274,8%
|
| RCEP C C · fila 11215 |
202210,8%
20239,6%
20248,4%
20257,2%
20266%
20274,8%
|
| RCEP D D · fila 11214 |
202210,9%
20239,8%
20248,7%
20257,6%
20266,5%
20275,5%
|
| RCEP E E · fila 11218 |
202210,8%
20239,6%
20248,4%
20257,2%
20266%
20274,8%
|
| RCEP F F · fila 11215 |
202210,8%
20239,6%
20248,4%
20257,2%
20266%
20274,8%
|
| VIFTA VI · fila 10387 |
202412%
202512%
202612%
202712%
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-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
- VIFTA 12%, AIFTA 15%: 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 HS-003 Classification Review Required – similar lines exist
- Descripción
- Subheading 7318.14 has 2 lines; 7318.14.10 is distinguished from its siblings by: Having a shank of an external diameter not exceeding 16 mm.
- Datos relacionados
- 7318.14.90 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 7318.14.10. 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 12% for 7318.14.10 was checked against BT2026 (cell BT2026!N11846), 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