Capitolo 32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

3209.90.00

Other

  1. 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
  2. - Other

Sơn và vecni (kể cả các loại men tráng (enamels) và dầu bóng) làm từ các loại polyme tổng hợp hoặc các polyme tự nhiên đã biến đổi về mặt hóa học, đã phân tán hoặc hòa tan trong môi trường nước / - Loại khác

Unità: kg/liter Livello: Riga a 8 cifre Fonte: BT2026 riga 4875 FONTE

Imposte applicabili nel 2026

Fonte: tariffa consolidata BT2026 (aggiornata al 05/04/2026)
Dazio all'importazione ordinario 15% 15/2023/QĐ-TTg · 15/07/2023
Preferenziale (NPF) 10% 26/2023/NĐ-CP · 15/07/2023
IVA 8 / 10 (più aliquote) 181/2025/NĐ-CP · 01/07/2025
Imposta speciale sui consumi Nessun dato
Imposta ambientale Nessun dato
Dazio all'esportazione Nessun dato

Aliquote preferenziali speciali (ALS) – 2026

FTAAliquotaBase dei datiProva dell'origineBase giuridicaStato
AANZFTA 0% Più bassa pubblicata Tariffa consolidata BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP Ad valorem
ACFTA 0% (eccetto TH) Più bassa pubblicata Tariffa consolidata BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP Ad valorem
AJCEP 0% Più bassa pubblicata Tariffa consolidata BT2026
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP Ad valorem
AKFTA 0% (eccetto TH) Più bassa pubblicata Tariffa consolidata BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Ad valorem
ATIGA 0% Più bassa pubblicata Tariffa consolidata BT2026
2026
D 126/2022/NĐ-CP Ad valorem
CPTPP 0% Più bassa pubblicata Tariffa consolidata BT2026
(VI)
CPTPP 115/2022/NĐ-CP Ad valorem
EVFTA 0% Più bassa pubblicata Tariffa consolidata BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 0% Più bassa pubblicata Tariffa consolidata BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
VCFTA 0% Più bassa pubblicata Tariffa consolidata BT2026
2026
VC 112/2022/NĐ-CP Ad valorem
VJEPA 0% Più bassa pubblicata Tariffa consolidata BT2026
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP Ad valorem
VN-EAEU 0% Più bassa pubblicata Tariffa consolidata BT2026
2026
EAV 113/2022/NĐ-CP Ad valorem
VN-LAO 0% Più bassa pubblicata Tariffa consolidata BT2026 S 206/2025/NĐ-CP Ad valorem
RCEP (Allegato A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
5% Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Allegato B)
AU
5% Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Allegato C)
CN
5% Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Allegato E)
KR
5% Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Allegato F)
NZ
5% Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 4% Tariffa consolidata BT2026
2026
Form VI (verify) 131/2024/NĐ-CP Ad valorem
RCEP (Allegato D)
JP
5,5% Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
AIFTA 6% Tariffa consolidata BT2026
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP Ad valorem
AHKFTA 10% Tariffa consolidata BT2026
2026
AHK 123/2022/NĐ-CP Ad valorem
VKFTA 0 / 0 / 0 / 5 (più aliquote) Tariffa consolidata BT2026
2026
VK 125/2022/NĐ-CP Richiede interpretazione
VN-CAM Nessun dato Nessun dato S 56/2026/NĐ-CP Nessun dato
VNCU Nessun dato Nessun dato VNCB · Form VC (Cuba) 114/2022/NĐ-CP Nessun dato

Un'aliquota pubblicata non significa che le merci siano ammissibili. Sono necessari il rispetto delle regole di origine e una prova dell'origine valida.

Esegui lo Smart Tariff Advisory Confronta gli ALS Calcola le imposte

Storico delle aliquote / riduzione per anno

Dai fogli delle liste ALS 2022–2027
FTAPeriodi
ACFTA
AC · riga 4765
2022 - 2027 (một mức cho cả giai đoạn)0%
Paesi esclusi: TH
ATIGA
AT · riga 4726
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · riga 4770
30/12/2022 - 31/3/20230% 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 · riga 4768
30/12/2022 - 31/3/20230% 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%
AKFTA
AK · riga 4768
2022 - 2027 (một mức cho cả giai đoạn)0%
Paesi esclusi: TH Aliquota con esclusioni: 0(-TH)
AANZFTA
AANZ · riga 4732
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonna aliquota F (nascosta): 0
AIFTA
AI · riga 4728
30/12/20226% 31/12/2022 - 30/12/20236% 31/12/2023 - 30/12/20246% 31/12/2024 - 31/12/20256% 01/01/2026 - 31/12/20266% 01/01/2027 - 31/12/20276%
VKFTA
VK · riga 4733
2022Nessun dato 2023Nessun dato 2024Nessun dato 2025Nessun dato 2026Nessun dato 2027Nessun dato
VCFTA
VC · riga 4775
20220% 20230% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · riga 4772
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · riga 4780
202210% 202310% 202410% 202510% 202610% 202710%
EVFTA
EV-NK · riga 4751
20225% 20233,3% 20241,6% 20250% 20260% 20270%
UKVFTA
UKV · riga 4753
20225% 20233,3% 20241,6% 20250% 20260% 20270%
CPTPP
CPTPP · riga 4751
(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 · riga 4772
20229% 20238% 20247% 20256% 20265% 20274%
RCEP B
B · riga 4772
20229% 20238% 20247% 20256% 20265% 20274%
RCEP C
C · riga 4772
20229% 20238% 20247% 20256% 20265% 20274%
RCEP D
D · riga 4772
20229,1% 20238,2% 20247,3% 20256,4% 20265,5% 20274,5%
RCEP E
E · riga 4775
20229% 20238% 20247% 20256% 20265% 20274%
RCEP F
F · riga 4772
20229% 20238% 20247% 20256% 20265% 20274%
VIFTA
VI · riga 4400
20248% 20256% 20264% 20272%
Colonna ausiliaria J: 8

* I periodi CPTPP (I)–(VII) sono associati agli anni tramite confronto con il BT2026 (dati DERIVATI – da verificare).

Consulenza e avvisi

Valutazione generale (origine non considerata). Esegui lo Smart Tariff Advisory per una valutazione specifica per origine.

YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Descrizione
AHKFTA 10%: the preferential rate is equal to or higher than the MFN rate (10%) in the source tariff – claiming the FTA brings no saving.
Dati correlati
MFN 10%
Azione consigliata
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
Stato della verifica
Non verificato – controllo necessario
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Descrizione
The VAT column shows "8/10".
Riferimento normativo
181/2025/NĐ-CP
Azione consigliata
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Stato della verifica
Non verificato – controllo necessario
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Descrizione
The source file records no trade remedy for 3209.90.00. This does NOT mean there is no risk.
Azione consigliata
Check the MOIT Trade Remedies Authority database.
Stato della verifica
Non verificato – controllo necessario
GREEN – VERIFIED DQ-001 MFN rate present in the source
Descrizione
The MFN rate 10% for 3209.90.00 was checked against BT2026 (cell BT2026!N4875), basis 26/2023/NĐ-CP.
Riferimento normativo
26/2023/NĐ-CP
Azione consigliata
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Stato della verifica
Verificato rispetto al file tariffario di origine

Note di capitolo

Notes

1. This Chapter does not cover:

(a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);

(b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or

(c) Mastics of asphalt or other bituminous mastics (heading 27.15).

2. Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

3. Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.

4. Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.

5. The expression “colouring matter” in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.

6. The expression “stamping foils” in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or

(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

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