Chapitre 64 · Footwear, gaiters and the like; parts of such articles
6404.11.90
Other
- 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
- - Footwear with outer soles of rubber or plastics:
- 6404.11 - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like:
- - - - Other
Giày, dép có đế ngoài bằng cao su, plastic, da thuộc hoặc da tổng hợp và mũ giày bằng vật liệu dệt / - Giày, dép có đế ngoài bằng cao su hoặc plastic: / - - Giày, dép thể thao, giày tennis, giày bóng rổ, giày thể dục, giày luyện tập và các loại tương tự: / - - - Loại khác
Taxes applicables en 2026
Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)Taux préférentiels spéciaux (ALE) – 2026
| FTA | Taux | Base des données | Preuve de l'origine | Base juridique | Statut |
|---|---|---|---|---|---|
| AANZFTA | 0% Plus bas publié | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| ACFTA | 0% (sauf BN, ID, PH, TH) Plus bas publié | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AIFTA | 0% Plus bas publié | Tarif consolidé BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AJCEP | 0% Plus bas publié | Tarif consolidé BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 0% (sauf KH, MM, MY) Plus bas publié | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| CPTPP | 0% Plus bas publié | Tarif consolidé BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
0% Plus bas publié | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe B) AU |
0% Plus bas publié | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe C) CN |
0% Plus bas publié | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe D) JP |
0% Plus bas publié | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe E) KR |
0% Plus bas publié | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe F) NZ |
0% Plus bas publié | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| UKVFTA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VCFTA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| VJEPA | 0% Plus bas publié | Tarif consolidé BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| VKFTA | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-EAEU | 0% Plus bas publié | Tarif consolidé BT2026 2026 |
EAV | 113/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Plus bas publié | Tarif consolidé BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| VIFTA | 21% | Tarif consolidé BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| AHKFTA | 30% | Tarif consolidé BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| VN-CAM | Aucune donnée | Aucune donnée | S | 56/2026/NĐ-CP | Aucune donnée |
| VNCU | Aucune donnée | Aucune donnée | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Aucune donnée |
Un taux publié ne signifie pas que les marchandises sont éligibles. Le respect des règles d'origine et une preuve de l'origine valide sont requis.
Lancer le Smart Tariff Advisory Comparer les ALE Calculer les taxes
Historique des taux / démantèlement par année
D'après les feuilles des listes ALE 2022–2027
| FTA | Périodes |
|---|---|
| ACFTA AC · ligne 9536 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: BN, ID, PH, TH |
| ATIGA AT · ligne 9487 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · ligne 9539 |
30/12/2022 - 31/3/20233%
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 · ligne 9540 |
30/12/2022 - 31/3/20235%
01/4/2023 - 31/3/20242,5%
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 · ligne 9541 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Pays exclus: KH, MM, MY GIC: GIC Taux avec exclusions: 0(-KH, MM, MY)(GIC) |
| AANZFTA AANZ · ligne 9493 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonne de taux F (masquée): 0 |
| AIFTA AI · ligne 9499 |
30/12/20220%
31/12/2022 - 30/12/20230%
31/12/2023 - 30/12/20240%
31/12/2024 - 31/12/20250%
01/01/2026 - 31/12/20260%
01/01/2027 - 31/12/20270%
|
| VKFTA VK · ligne 9524 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · ligne 9570 |
20227%
20233%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · ligne 9549 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · ligne 9562 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| EVFTA EV-NK · ligne 9572 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · ligne 9571 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · ligne 9518 |
(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 · ligne 9556 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · ligne 9556 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · ligne 9556 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · ligne 9555 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · ligne 9559 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · ligne 9556 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · ligne 8846 |
202427%
202524%
202621%
202718%
Colonne auxiliaire J: 8 |
* Les périodes CPTPP (I)–(VII) sont rattachées à des années par comparaison avec le BT2026 (données DÉRIVÉES – à vérifier).
Conseils et avertissements
Évaluation générale (origine non prise en compte). Lancez le Smart Tariff Advisory pour une évaluation propre à une origine.
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- Description
- Item policy references a controlled list (source, Vietnamese): Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I)
- Référence juridique
- 08/2023/TT-BCT
- Action recommandée
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- Statut de vérification
- Texte cité dans la source ; validité non vérifiée
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- Description
- Item policy references a controlled list (source, Vietnamese): HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
- Référence juridique
- 08/2023/TT-BCT
- Action recommandée
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- Statut de vérification
- Texte cité dans la source ; validité non vérifiée
YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
- Description
- Item policy (source, Vietnamese): DM mặt hàng đã được cắt giảm kiểm tra chuyên ngành (765/QĐ-BCT ngày 29/03/2019)
- Référence juridique
- 765/QĐ-BCT
- Action recommandée
- Prepare inspection/certification filings under the cited instruments before clearance.
- Statut de vérification
- Texte cité dans la source ; validité non vérifiée
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- Description
- Item policy (source, Vietnamese): Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT )
- Référence juridique
- 42/2019/TT-BCT, 34/2025/TT-BCT
- Action recommandée
- Read the referenced instruments.
- Statut de vérification
- Texte cité dans la source ; validité non vérifiée
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- Description
- AKFTA: consolidated BT2026 shows "0(-KH, MM, MY)(GIC)", the FTA schedule for period 2022 - 2027 (một mức cho cả giai đoạn) shows "0".
- Référence juridique
- 119/2022/NĐ-CP
- Action recommandée
- Check the original Decree and amendments to determine the correct rate.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Description
- AHKFTA 30%: the preferential rate is equal to or higher than the MFN rate (30%) in the source tariff – claiming the FTA brings no saving.
- Données liées
- MFN 30%
- Action recommandée
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Description
- Subheading 6404.11 has 3 lines; 6404.11.90 is distinguished from its siblings by: Other.
- Données liées
- 6404.11.10 Fitted with spikes, cleats or the like; 6404.11.20 Footwear for wrestling, weight-lifting or gymnastics
- Référence juridique
- 31/2022/TT-BTC
- Action recommandée
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Statut de vérification
- Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Description
- The VAT column shows "8/10".
- Référence juridique
- 181/2025/NĐ-CP
- Action recommandée
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Statut de vérification
- Non vérifié – contrôle nécessaire
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Description
- The source file records no trade remedy for 6404.11.90. This does NOT mean there is no risk.
- Action recommandée
- Check the MOIT Trade Remedies Authority database.
- Statut de vérification
- Non vérifié – contrôle nécessaire
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate 30% for 6404.11.90 was checked against BT2026 (cell BT2026!N10018), basis 26/2023/NĐ-CP.
- Référence juridique
- 26/2023/NĐ-CP
- Action recommandée
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Statut de vérification
- Vérifié par rapport au fichier tarifaire source
Notes de chapitre
Notes
1. This Chapter does not cover:
(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) Worn footwear of heading 63.09;
(d) Articles of asbestos (heading 68.12);
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or
(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2. For the purposes of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06.
3. For the purposes of this Chapter:
(a) the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
(b) the term “leather” refers to the goods of headings 41.07 and 41.12 to 41.14.
4. Subject to Note 3 to this Chapter:
(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
Subheading Note
1. For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to:
(a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;
(b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022