Chapitre 70 · Glass and glassware
7005.29.20
Other, in squares or rectangular shape, whether or not one or more corners have been cut
- 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
- - Other non-wired glass:
- 7005.29 - - Other:
- - - - Other, in squares or rectangular shape, whether or not one or more corners have been cut
Kính nổi và kính đã mài hoặc đánh bóng bề mặt, ở dạng tấm, đã hoặc chưa tráng lớp hấp thụ, lớp phản chiếu hoặc không phản chiếu, nhưng chưa gia công cách khác / - Kính không có cốt lưới khác: / - - Loại khác: / - - - Loại khác, hình vuông hoặc hình chữ nhật, đã hoặc chưa cắt một hoặc nhiều góc (SEN)
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 |
| 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 |
| 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 |
| AKFTA | 5% | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| EVFTA | 5% | Tarif consolidé BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 5% | Tarif consolidé BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VKFTA | 5% | Tarif consolidé BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VCFTA | 8% | Tarif consolidé BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| VIFTA | 22,9% | Tarif consolidé BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| RCEP (Annexe A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
40% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe B) AU |
40% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annexe F) NZ |
40% | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/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 |
| ACFTA | 50% | Tarif consolidé BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AHKFTA | * non éligible | Tarif consolidé BT2026 2026 |
AHK | 123/2022/NĐ-CP | Non éligible (*) |
| AIFTA | * non éligible | Tarif consolidé BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Non éligible (*) |
| AJCEP | * non éligible | Tarif consolidé BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Non éligible (*) |
| RCEP (Annexe C) CN |
* non éligible | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Non éligible (*) |
| RCEP (Annexe D) JP |
* non éligible | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Non éligible (*) |
| RCEP (Annexe E) KR |
* non éligible | Tarif consolidé BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Non éligible (*) |
| VJEPA | * non éligible | Tarif consolidé BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Non éligible (*) |
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 9953 |
2022 - 2027 (một mức cho cả giai đoạn)50%
|
| ATIGA AT · ligne 9904 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · ligne 9956 |
30/12/2022 - 31/3/2023* non éligible
01/4/2023 - 31/3/2024* non éligible
01/4/2024 - 31/3/2025* non éligible
01/4/2025 - 31/3/2026* non éligible
01/4/2026 - 31/3/2027* non éligible
01/4/2027 - 31/3/2028* non éligible
|
| VJEPA VJ · ligne 9957 |
30/12/2022 - 31/3/2023* non éligible
01/4/2023 - 31/3/2024* non éligible
01/4/2024 - 31/3/2025* non éligible
01/4/2025 - 31/3/2026* non éligible
01/4/2026 - 31/3/2027* non éligible
01/4/2027 - 31/3/2028* non éligible
|
| AKFTA AK · ligne 9958 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Taux avec exclusions: 5 |
| AANZFTA AANZ · ligne 9910 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonne de taux F (masquée): 0 |
| AIFTA AI · ligne 9916 |
30/12/2022* non éligible
31/12/2022 - 30/12/2023* non éligible
31/12/2023 - 30/12/2024* non éligible
31/12/2024 - 31/12/2025* non éligible
01/01/2026 - 31/12/2026* non éligible
01/01/2027 - 31/12/2027* non éligible
|
| VKFTA VK · ligne 9941 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| VCFTA VC · ligne 9988 |
202218%
202315%
202413%
202510%
20268%
20275%
|
| VN-EAEU EAV · ligne 9979 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · ligne 9979 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| EVFTA EV-NK · ligne 9990 |
202225%
202320%
202415%
202510%
20265%
20270%
Indicateur de modification (auxiliaire): X |
| UKVFTA UKV · ligne 9989 |
202225%
202320%
202415%
202510%
20265%
20270%
Indicateur de modification (auxiliaire): X |
| CPTPP CPTPP · ligne 9936 |
(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 9973 |
202240%
202340%
202440%
202540%
202640%
202740%
|
| RCEP B B · ligne 9973 |
202240%
202340%
202440%
202540%
202640%
202740%
|
| RCEP C C · ligne 9973 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| RCEP D D · ligne 9972 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| RCEP E E · ligne 9976 |
2022* non éligible
2023* non éligible
2024* non éligible
2025* non éligible
2026* non éligible
2027* non éligible
|
| RCEP F F · ligne 9973 |
202240%
202340%
202440%
202540%
202640%
202740%
|
| VIFTA VI · ligne 9222 |
202434,3%
202528,6%
202622,9%
202717,1%
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.
YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
- Description
- Item policy (source, Vietnamese): SPHH VLXD nhóm 2 (10/2024/TT-BXD) KTCL trước khi TQ
- Référence juridique
- 10/2024/TT-BXD
- 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 FTA-013 FTA rate not lower than MFN
- Description
- RCEP (Annexe A) 40%, RCEP (Annexe B) 40%, RCEP (Annexe F) 40%, ACFTA 50%: the preferential rate is equal to or higher than the MFN rate (40%) in the source tariff – claiming the FTA brings no saving.
- Données liées
- MFN 40%
- 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 7005.29 has 3 lines; 7005.29.20 is distinguished from its siblings by: Other, in squares or rectangular shape, whether or not one or more corners have been cut.
- Données liées
- 7005.29.10 Optical glass, not optically worked; 7005.29.90 Other
- 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 HS-004 HS code introduced in the 2023 nomenclature
- Description
- 7005.29.20 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
- Données liées
- MOI: 7005.29.20
- Référence juridique
- 31/2022/TT-BTC
- Action recommandée
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- 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
YELLOW – REVIEW REQUIRED TR-003 Trade remedy exists for other origins
- Description
- Antidumping: Một số sản phẩm kính nổi không màu – applies to ID, MA (228/QĐ-BCT 2093/QĐ-BCT). The selected origin is not listed, but circumvention risk should be considered.
- Données liées
- TR-06 · Áp thuế chống bán phá giá đối với Một số sản phẩm kính nổi không màu (ID, MA)
- Référence juridique
- 228/QĐ-BCT 2093/QĐ-BCT
- Action recommandée
- Keep evidence of true origin and actual producer.
- Statut de vérification
- Base : HT + colonne de politique par article du BT2026 (source) ; portée détaillée non vérifiée
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate 40% for 7005.29.20 was checked against BT2026 (cell BT2026!N10475), 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) Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);
(b) Articles of Chapter 71 (for example, imitation jewellery);
(c) Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(d) Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;
(e) Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;
(f) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;
(g) Luminaires and lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05;
(h) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or
(ij) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
2. For the purposes of headings 70.03, 70.04 and 70.05:
(a) glass is not regarded as “worked” by reason of any process it has undergone before annealing;
(b) cutting to shape does not affect the classification of glass in sheets;
(c) the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.
3. The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles.
4. For the purposes of heading 70.19, the expression “glass wool” means:
(a) Mineral wools with a silica (SiO2) content not less than 60% by weight;
(b) Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight.
Mineral wools which do not comply with the above specifications fall in heading 68.06.
5. Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica.
Subheading Note
1. For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24%.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022