Capítulo 93 · Arms and ammunition; parts and accessories thereof
9307.00.00
Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor
Kiếm, đoản kiếm, lưỡi lê, giáo và các loại vũ khí tương tự và bộ phận của chúng, vỏ và bao cho chúng
Impuestos aplicables en 2026
Fuente: arancel consolidado BT2026 (actualizado el 05/04/2026)
Derecho de importación ordinario
7,5%
15/2023/QĐ-TTg · 15/07/2023
Preferencial (NMF)
5%
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 | 0,9% · M: 1.3% | Arancel consolidado BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 1,8% | Arancel consolidado BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 1,8% | Arancel consolidado BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VIFTA | 3,5% | Arancel consolidado BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| VN-LAO | 5% | 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 17792 |
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
|
| ATIGA AT · fila 17721 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| AJCEP AJ · fila 17777 |
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 17778 |
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 17783 |
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
Arancel con exclusiones: * |
| AANZFTA AANZ · fila 17740 |
2022 - 2027 (một mức cho cả giai đoạn)* no elegible
Columna de arancel F (oculta): * |
| AIFTA AI · fila 17735 |
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 17781 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · fila 17843 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| VN-EAEU EAV · fila 17821 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| AHKFTA AKH · fila 17814 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| EVFTA EV-NK · fila 17844 |
20223,6%
20233,1%
20242,7%
20252,2%
20261,8%
20271,3%
Indicador de cambio (auxiliar): X |
| UKVFTA UKV · fila 17843 |
20223,6%
20233,1%
20242,7%
20252,2%
20261,8%
20271,3%
Indicador de cambio (auxiliar): X |
| CPTPP CPTPP · fila 17937 |
(I) → 2021*3,1%
(II) → 2022*2,7%
(III) → 2023*2,2%
(IV) → 2024*1,8%
(V) → 2025*1,3%
(VI) → 2026*0,9%
(VII) → 2027*0,4%
|
| RCEP A RCEPT-A · fila 17806 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP B B · fila 17806 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP C C · fila 17804 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP D D · fila 17803 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP E E · fila 17807 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| RCEP F F · fila 17806 |
2022* no elegible
2023* no elegible
2024* no elegible
2025* no elegible
2026* no elegible
2027* no elegible
|
| VIFTA VI · fila 16684 |
20244,5%
20254%
20263,5%
20273%
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 FTA-009 CPTPP: separate "M:" rate
- Descripción
- The CPTPP cell "0,9; M: 1,3" has a general 0,9% and an "M:" 1.3% 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 "0,9; M: 1,3", the FTA schedule for period (VI) shows "0,9".
- 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 5%: the preferential rate is equal to or higher than the MFN rate (5%) in the source tariff – claiming the FTA brings no saving.
- Datos relacionados
- MFN 5%
- 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 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 9307.00.00. 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 5% for 9307.00.00 was checked against BT2026 (cell BT2026!N18465), 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