Capítulo 73 · Articles of iron or steel
7318.15.10
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:
- 7318.15 - - Other screws and bolts, whether or not with their nuts or washers:
- - - - 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: / - - Đinh vít và bu lông khác, có hoặc không có đai ốc hoặc vòng đệm: / - - - 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 |
| AJCEP | 0% Más bajo publicado | Arancel consolidado BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/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 |
| ACFTA | 5% | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AKFTA | 5% | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| VIFTA | 4,8% | Arancel consolidado BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
8% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo B) AU |
8% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo E) KR |
8% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo F) NZ |
8% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo D) JP |
8,3% | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo C) CN |
12% | 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 |
| AIFTA | 18,5% | 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 11200 |
2022 - 2027 (một mức cho cả giai đoạn)5%
|
| ATIGA AT · fila 11143 |
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 11195 |
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 11196 |
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 11199 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Arancel con exclusiones: 5 |
| AANZFTA AANZ · fila 11149 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0 |
| AIFTA AI · fila 11155 |
30/12/202220%
31/12/2022 - 30/12/202319,5%
31/12/2023 - 30/12/202419%
31/12/2024 - 31/12/202518,5%
01/01/2026 - 31/12/202618,5%
01/01/2027 - 31/12/202718,5%
|
| VKFTA VK · fila 11186 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · fila 11233 |
20225%
20235%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · fila 11218 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · fila 11218 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| EVFTA EV-NK · fila 11235 |
20227,2%
20236,3%
20245,4%
20254,5%
20263,6%
20272,7%
Indicador de cambio (auxiliar): X |
| UKVFTA UKV · fila 11234 |
20227,2%
20236,3%
20245,4%
20254,5%
20263,6%
20272,7%
Indicador de cambio (auxiliar): X |
| CPTPP CPTPP · fila 11181 |
(I) → 2021*5%
(II) → 2022*3,7%
(III) → 2023*2,5%
(IV) → 2024*1,2%
(V) → 2025*0%
(VI) → 2026*0%
(VII) → 2027*0%
|
| RCEP A RCEPT-A · fila 11218 |
202211,2%
202310,4%
20249,6%
20258,8%
20268%
20277,2%
|
| RCEP B B · fila 11218 |
202211,2%
202310,4%
20249,6%
20258,8%
20268%
20277,2%
|
| RCEP C C · fila 11218 |
202212%
202312%
202412%
202512%
202612%
202712%
|
| RCEP D D · fila 11217 |
202211,3%
202310,5%
20249,8%
20259%
20268,3%
20277,5%
|
| RCEP E E · fila 11221 |
202211,2%
202310,4%
20249,6%
20258,8%
20268%
20277,2%
|
| RCEP F F · fila 11218 |
202211,2%
202310,4%
20249,6%
20258,8%
20268%
20277,2%
|
| VIFTA VI · fila 10390 |
20249,6%
20257,2%
20264,8%
20272,4%
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
- RCEP (Anexo C) 12%, AIFTA 18,5%: 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 7318.15 has 2 lines; 7318.15.10 is distinguished from its siblings by: Having a shank of an external diameter not exceeding 16 mm.
- Datos relacionados
- 7318.15.90 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
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
- Descripción
- 7318.15.10 corresponds to Chapter 98 code 9818.13.10 (specific MFN: 0%). Applies only if Chapter 98 conditions are met.
- Datos relacionados
- - - Vít cho kim loại
- 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
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
- Descripción
- 7318.15.10 corresponds to Chapter 98 code 9834.12.10 (specific MFN: 0%). Applies only if Chapter 98 conditions are met.
- Datos relacionados
- - - Ốc vít bằng thép, INOX 304, ren tiêu chuẩn 1, mạ chống rỉ, đường kính dưới 1.4 mm
- 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 7318.15.10. 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 7318.15.10 was checked against BT2026 (cell BT2026!N11849), 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