Capítulo 93 · Arms and ammunition; parts and accessories thereof
9305.99.99
Other
- 9305 Parts and accessories of articles of headings 93.01 to 93.04
- - Other:
- 9305.99 - - Other:
- - - - Other:
- - - - - Other
Bộ phận và phụ kiện của các loại vũ khí thuộc các nhóm từ 93.01 đến 93.04 / - Loại khác: / - - Loại khác: / - - - Loại khác: / - - - - Loại khác
Impuestos aplicables en 2026
Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario
45%
15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF)
30%
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 |
|---|---|---|---|---|---|
| VKFTA | 0% Más bajo publicado | Arancel consolidado BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| CPTPP | 5,4% · M: 8.1% | Arancel consolidado BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 10,9% | Arancel consolidado BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 10,9% | Arancel consolidado BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VIFTA | 21% | Arancel consolidado BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| VN-LAO | 30% | Arancel consolidado BT2026 | S | 206/2025/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 (*) |
| ACFTA | * no elegible | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/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 (*) |
| AKFTA | * no elegible | Arancel consolidado BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | No elegible (*) |
| ATIGA | * no elegible | Arancel consolidado BT2026 2026 |
D | 126/2022/NĐ-CP | No elegible (*) |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
* no elegible | Arancel consolidado BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/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 C) CN |
* 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 (*) |
| VCFTA | * no elegible | Arancel consolidado BT2026 2026 |
VC | 112/2022/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 (*) |
| VN-EAEU | * no elegible | Arancel consolidado BT2026 2026 |
EAV | 113/2022/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 17773 |
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
|
| ATIGA AT · fila 17702 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| AJCEP AJ · fila 17758 |
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 17759 |
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 17764 |
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
Arancel con exclusiones: * |
| AANZFTA AANZ · fila 17721 |
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
Columna de arancel F (oculta): * |
| AIFTA AI · fila 17716 |
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 17762 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · fila 17824 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| VN-EAEU EAV · fila 17802 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| AHKFTA AKH · fila 17795 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| EVFTA EV-NK · fila 17825 |
202221,8%
202319%
202416,3%
202513,6%
202610,9%
20278,1%
Indicador de cambio (auxiliar): X |
| UKVFTA UKV · fila 17824 |
202221,8%
202319%
202416,3%
202513,6%
202610,9%
20278,1%
Indicador de cambio (auxiliar): X |
| CPTPP CPTPP · fila 17918 |
(I) → 2021*19%
(II) → 2022*16,3%
(III) → 2023*13,6%
(IV) → 2024*10,9%
(V) → 2025*8,1%
(VI) → 2026*5,4%
(VII) → 2027*2,7%
|
| RCEP A RCEPT-A · fila 17787 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP B B · fila 17787 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP C C · fila 17785 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP D D · fila 17784 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP E E · fila 17788 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP F F · fila 17787 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| VIFTA VI · fila 16667 |
202427%
202524%
202621%
202718%
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.
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- Descripción
- Item policy references a controlled list (source, Vietnamese): Cấm XK, NK thuộc QLCN của BQP (173/2018/TT-BQP)
- Referencia jurídica
- 173/2018/TT-BQP
- 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 FTA-009 CPTPP: separate "M:" rate
- Descripción
- The CPTPP cell "5,4; M: 8,1" has a general 5,4% and an "M:" 8.1% 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 "5,4; M: 8,1", the FTA schedule for period (VI) shows "5,4".
- 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
- VN-LAO 30%: the preferential rate is equal to or higher than the MFN rate (30%) in the source tariff – claiming the FTA brings no saving.
- Datos relacionados
- MFN 30%
- 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 9305.99 has 4 lines; 9305.99.99 is distinguished from its siblings by: Other.
- Datos relacionados
- 9305.99.11 Of leather or of textile material; 9305.99.19 Other; 9305.99.91 Of leather or of textile material
- 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 9305.99.99. 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 30% for 9305.99.99 was checked against BT2026 (cell BT2026!N18448), 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. This Chapter does not cover:
(a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(c) Armoured fighting vehicles (heading 87.10);
(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);
(e) Bows, arrows, fencing foils or toys (Chapter 95); or
(f) Collectors’ pieces or antiques (heading 97.05 or 97.06).
2. In heading 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading 85.26.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022