Capítulo 74 · Copper and articles thereof

7418.10.10

Pot scourers and scouring or polishing pads, gloves and the like

  1. 7418 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper
  2. 7418.10 - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like:
  3. - - Pot scourers and scouring or polishing pads, gloves and the like

Bộ đồ ăn, đồ nhà bếp hoặc đồ gia dụng khác và các bộ phận của chúng, bằng đồng; miếng cọ nồi và cọ rửa hoặc đánh bóng, găng tay và các loại tương tự, bằng đồng; đồ trang bị trong nhà vệ sinh và các bộ phận của chúng, bằng đồng / - Bộ đồ ăn, đồ nhà bếp hoặc các đồ gia dụng khác và các bộ phận của chúng; miếng cọ nồi và cọ rửa hoặc đánh bóng, găng tay và các loại tương tự: / - - Miếng cọ nồi và cọ rửa hoặc đánh bóng, găng tay và các loại tương tự

Unidad: kg/unit Nivel: Línea de 8 dígitos Fuente: BT2026 fila 12104 FUENTE

Impuestos aplicables en 2026

Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario 37,5% 15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF) 25% 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 0% 26/2023/NĐ-CP · 31/05/2023

Nota sobre la reducción del IVA: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Đồng > Bán thành phẩm bằng chì, kẽm, thiếc hoặc hợp kim của chúng. (Tham chiếu mã HS 2 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% 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% 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
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
VCFTA 2% Arancel consolidado BT2026
2026
VC 112/2022/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
AHKFTA 5% Arancel consolidado BT2026
2026
AHK 123/2022/NĐ-CP Ad valorem
RCEP (Anexo A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
12,5% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo B)
AU
12,5% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo C)
CN
12,5% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo E)
KR
12,5% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo F)
NZ
12,5% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Anexo D)
JP
13,6% Arancel consolidado BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 14,3% Arancel consolidado BT2026
2026
Form VI (verify) 131/2024/NĐ-CP Ad valorem
AIFTA 22,5% Arancel consolidado BT2026
01/01/2026 - 31/12/2026
AI 122/2022/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

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 11452
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · fila 11395
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · fila 11447
30/12/2022 - 31/3/20232% 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 11448
30/12/2022 - 31/3/20234% 01/4/2023 - 31/3/20242% 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 11451
2022 - 2027 (một mức cho cả giai đoạn)0%
Arancel con exclusiones: 0
AANZFTA
AANZ · fila 11401
2022 - 2027 (một mức cho cả giai đoạn)0%
Columna de arancel F (oculta): 0
AIFTA
AI · fila 11407
30/12/202224% 31/12/2022 - 30/12/202323% 31/12/2023 - 30/12/202423% 31/12/2024 - 31/12/202522,5% 01/01/2026 - 31/12/202622,5% 01/01/2027 - 31/12/202722,5%
VKFTA
VK · fila 11440
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · fila 11485
202210% 20238% 20246% 20254% 20262% 20270%
VN-EAEU
EAV · fila 11470
20226,8% 20234,5% 20242,3% 20250% 20260% 20270%
AHKFTA
AKH · fila 11470
202215% 202310% 202410% 20255% 20265% 20270%
EVFTA
EV-NK · fila 11487
202215,6% 202312,5% 20249,3% 20256,2% 20263,1% 20270%
Indicador de cambio (auxiliar): X
UKVFTA
UKV · fila 11486
202215,6% 202312,5% 20249,3% 20256,2% 20263,1% 20270%
Indicador de cambio (auxiliar): X
CPTPP
CPTPP · fila 11433
(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 11470
202222,5% 202320% 202417,5% 202515% 202612,5% 202710%
RCEP B
B · fila 11470
202222,5% 202320% 202417,5% 202515% 202612,5% 202710%
RCEP C
C · fila 11470
202222,5% 202320% 202417,5% 202515% 202612,5% 202710%
RCEP D
D · fila 11469
202222,7% 202320,5% 202418,2% 202515,9% 202613,6% 202711,4%
RCEP E
E · fila 11473
202222,5% 202320% 202417,5% 202515% 202612,5% 202710%
RCEP F
F · fila 11470
202222,5% 202320% 202417,5% 202515% 202612,5% 202710%
VIFTA
VI · fila 10620
202421,4% 202517,9% 202614,3% 202710,7%
Columna auxiliar J: 8

* Los periodos del CPTPP (I)–(VII) se asocian a años comparándolos con el BT2026 (datos DERIVADOS – verificar).

Derechos de exportación

DescripciónArancelfila
- - Miếng cọ nồi và cọ rửa hoặc đánh bóng, găng tay và các loại tương tự0% XK!1990

Asesoría y advertencias

Evaluación general (no se considera el origen). Ejecute Smart Tariff Advisory para una evaluación específica del origen.

ORANGE – HIGH RISK DOC-002 Licence / controlled list
Descripción
Item policy references a controlled list (source, Vietnamese): Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I)
Referencia jurídica
08/2023/TT-BCT
Acción recomendada
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
Estado de verificación
Instrumento citado en la fuente; vigencia no verificada
ORANGE – HIGH RISK DOC-002 Licence / controlled list
Descripción
Item policy references a controlled list (source, Vietnamese): HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
Referencia jurídica
08/2023/TT-BCT
Acción recomendada
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
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 7418.10 has 3 lines; 7418.10.10 is distinguished from its siblings by: Pot scourers and scouring or polishing pads, gloves and the like.
Datos relacionados
7418.10.30 Cooking or heating apparatus of a kind used for household purposes, non-electric and parts thereof; 7418.10.90 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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Đồng > Bán thành phẩm bằng chì, kẽm, thiếc hoặc hợp kim của chúng. (Tham chiếu mã HS 2 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 7418.10.10. 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 25% for 7418.10.10 was checked against BT2026 (cell BT2026!N12104), 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

Note

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

(a) Refined copper

Metal containing at least 99.85% by weight of copper; or

Metal containing at least 97.5% by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:

XEM BẢNG 4

(b) Copper alloys

Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:

(i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or

(ii) the total content by weight of such other elements exceeds 2.5%.

(c) Master alloys

Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus falls in heading 28.53.

Subheading Note

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

(a) Copper-zinc base alloys (brasses)

Alloys of copper and zinc, with or without other elements. When other elements are present:

(b) Copper-tin base alloys (bronzes)

Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%.

(c) Copper-nickel-zinc base alloys (nickel silvers)

Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% or more by weight (see copper-zinc alloys (brasses)).

(d) Copper-nickel base alloys

Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1% of zinc. When other elements are present, nickel predominates by weight over each of such other elements.

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