Capitolo 70 · Glass and glassware
7005.30.10
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
- 7005.30 - Wired glass:
- - - 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 có cốt lưới: / - - Hình vuông hoặc hình chữ nhật, đã hoặc chưa cắt một hoặc nhiều góc (SEN)
Imposte applicabili nel 2026
Fonte: tariffa consolidata BT2026 (aggiornata al 05/04/2026)Aliquote preferenziali speciali (ALS) – 2026
| FTA | Aliquota | Base dei dati | Prova dell'origine | Base giuridica | Stato |
|---|---|---|---|---|---|
| AANZFTA | 0% Più bassa pubblicata | Tariffa consolidata BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/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 |
| 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 |
| EVFTA | 3,1% | Tariffa consolidata BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 3,1% | Tariffa consolidata BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| AKFTA | 5% | Tariffa consolidata BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| VKFTA | 5% | Tariffa consolidata BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VIFTA | 21% | Tariffa consolidata BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| VCFTA | 24% | Tariffa consolidata BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| AJCEP | 30% | Tariffa consolidata BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| RCEP (Allegato A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
30% | Tariffa consolidata BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Allegato B) AU |
30% | Tariffa consolidata BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Allegato C) CN |
30% | Tariffa consolidata BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Allegato D) JP |
30% | Tariffa consolidata BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Allegato E) KR |
30% | Tariffa consolidata BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Allegato F) NZ |
30% | Tariffa consolidata BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VJEPA | 30% | Tariffa consolidata BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| 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 |
| ACFTA | 50% | Tariffa consolidata BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AHKFTA | * non ammissibile | Tariffa consolidata BT2026 2026 |
AHK | 123/2022/NĐ-CP | Non ammissibile (*) |
| AIFTA | * non ammissibile | Tariffa consolidata BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Non ammissibile (*) |
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
| FTA | Periodi |
|---|---|
| ACFTA AC · riga 9956 |
2022 - 2027 (một mức cho cả giai đoạn)50%
|
| ATIGA AT · riga 9907 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · riga 9959 |
30/12/2022 - 31/3/202330%
01/4/2023 - 31/3/202430%
01/4/2024 - 31/3/202530%
01/4/2025 - 31/3/202630%
01/4/2026 - 31/3/202730%
01/4/2027 - 31/3/202830%
|
| VJEPA VJ · riga 9960 |
30/12/2022 - 31/3/202330%
01/4/2023 - 31/3/202430%
01/4/2024 - 31/3/202530%
01/4/2025 - 31/3/202630%
01/4/2026 - 31/3/202730%
01/4/2027 - 31/3/202830%
|
| AKFTA AK · riga 9961 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Aliquota con esclusioni: 5 |
| AANZFTA AANZ · riga 9913 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonna aliquota F (nascosta): 0 |
| AIFTA AI · riga 9919 |
30/12/2022* non ammissibile
31/12/2022 - 30/12/2023* non ammissibile
31/12/2023 - 30/12/2024* non ammissibile
31/12/2024 - 31/12/2025* non ammissibile
01/01/2026 - 31/12/2026* non ammissibile
01/01/2027 - 31/12/2027* non ammissibile
|
| VKFTA VK · riga 9944 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| VCFTA VC · riga 9991 |
202230%
202330%
202424%
202524%
202624%
202724%
|
| VN-EAEU EAV · riga 9982 |
20226,8%
20234,5%
20242,3%
20250%
20260%
20270%
|
| AHKFTA AKH · riga 9982 |
2022* non ammissibile
2023* non ammissibile
2024* non ammissibile
2025* non ammissibile
2026* non ammissibile
2027* non ammissibile
|
| EVFTA EV-NK · riga 9993 |
202215,6%
202312,5%
20249,3%
20256,2%
20263,1%
20270%
Indicatore di modifica (ausiliario): X |
| UKVFTA UKV · riga 9992 |
202215,6%
202312,5%
20249,3%
20256,2%
20263,1%
20270%
Indicatore di modifica (ausiliario): X |
| CPTPP CPTPP · riga 9939 |
(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 9976 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| RCEP B B · riga 9976 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| RCEP C C · riga 9976 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| RCEP D D · riga 9975 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| RCEP E E · riga 9979 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| RCEP F F · riga 9976 |
202230%
202330%
202430%
202530%
202630%
202730%
|
| VIFTA VI · riga 9225 |
202427%
202524%
202621%
202718%
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
- AJCEP 30%, RCEP (Allegato A) 30%, RCEP (Allegato B) 30%, RCEP (Allegato C) 30%, RCEP (Allegato D) 30%, RCEP (Allegato E) 30%, RCEP (Allegato F) 30%, VJEPA 30%, ACFTA 50%: the preferential rate is equal to or higher than the MFN rate (30%) in the source tariff – claiming the FTA brings no saving.
- Dati correlati
- MFN 30%
- 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 HS-003 Classification Review Required – similar lines exist
- Descrizione
- Subheading 7005.30 has 2 lines; 7005.30.10 is distinguished from its siblings by: In squares or rectangular shape, whether or not one or more corners have been cut.
- Dati correlati
- 7005.30.90 Other
- Riferimento normativo
- 31/2022/TT-BTC
- Azione consigliata
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Stato della verifica
- Non verificato – controllo necessario
YELLOW – REVIEW REQUIRED HS-004 HS code introduced in the 2023 nomenclature
- Descrizione
- 7005.30.10 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
- Dati correlati
- MOI: 7005.30.10
- Riferimento normativo
- 31/2022/TT-BTC
- Azione consigliata
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- 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
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
- Descrizione
- 7005.30.10 corresponds to Chapter 98 code 9848.00.00 (specific MFN: 5%). Applies only if Chapter 98 conditions are met.
- Dati correlati
- Kính quang học, chưa được gia công về mặt quang học.
- Riferimento normativo
- 26/2023/NĐ-CP
- Azione consigliata
- Read the Chapter 98 conditions (Decree 26/2023/NĐ-CP as amended).
- 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 7005.30.10. 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 30% for 7005.30.10 was checked against BT2026 (cell BT2026!N10478), 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) 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