Capitolo 70 · Glass and glassware

7009.10.00

Rear-view mirrors for vehicles

  1. 7009 Glass mirrors, whether or not framed, including rear-view mirrors
  2. - Rear-view mirrors for vehicles

Gương thủy tinh, có hoặc không có khung, kể cả gương chiếu hậu / - Gương chiếu hậu dùng cho xe

Unità: kg/unit Livello: Riga a 8 cifre Fonte: BT2026 riga 10502 FONTE

Imposte applicabili nel 2026

Fonte: tariffa consolidata BT2026 (aggiornata al 05/04/2026)
Dazio all'importazione ordinario 37,5% 15/2023/QĐ-TTg · 15/07/2023
Preferenziale (NPF) 25% 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
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
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
VKFTA 0% Più bassa pubblicata Tariffa consolidata BT2026
2026
VK 125/2022/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 1,8% Tariffa consolidata BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 1,8% 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
RCEP (Allegato A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
20% Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Allegato B)
AU
20% Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Allegato C)
CN
20% Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Allegato D)
JP
20% Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Allegato E)
KR
20% Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Allegato F)
NZ
20% Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 20% Tariffa consolidata BT2026
2026
Form VI (verify) 131/2024/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
AJCEP 30% Tariffa consolidata BT2026
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP Ad valorem
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
FTAPeriodi
ACFTA
AC · riga 9984
2022 - 2027 (một mức cho cả giai đoạn)50%
ATIGA
AT · riga 9935
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · riga 9987
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 9988
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 9989
2022 - 2027 (một mức cho cả giai đoạn)5%
Aliquota con esclusioni: 5
AANZFTA
AANZ · riga 9941
2022 - 2027 (một mức cho cả giai đoạn)0%
Colonna aliquota F (nascosta): 0
AIFTA
AI · riga 9947
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 9972
20223% 20231,5% 20240% 20250% 20260% 20270%
VCFTA
VC · riga 10019
20226% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · riga 10010
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · riga 10010
2022* non ammissibile 2023* non ammissibile 2024* non ammissibile 2025* non ammissibile 2026* non ammissibile 2027* non ammissibile
EVFTA
EV-NK · riga 10021
20229,3% 20237,5% 20245,6% 20253,7% 20261,8% 20270%
Indicatore di modifica (ausiliario): X
UKVFTA
UKV · riga 10020
20229,3% 20237,5% 20245,6% 20253,7% 20261,8% 20270%
Indicatore di modifica (ausiliario): X
CPTPP
CPTPP · riga 9967
(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 10004
202220% 202320% 202420% 202520% 202620% 202720%
RCEP B
B · riga 10004
202220% 202320% 202420% 202520% 202620% 202720%
RCEP C
C · riga 10004
202220% 202320% 202420% 202520% 202620% 202720%
RCEP D
D · riga 10003
202220% 202320% 202420% 202520% 202620% 202720%
RCEP E
E · riga 10007
202220% 202320% 202420% 202520% 202620% 202720%
RCEP F
F · riga 10004
202220% 202320% 202420% 202520% 202620% 202720%
VIFTA
VI · riga 9249
202420% 202520% 202620% 202720%
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 DOC-001 Specialised inspection
Descrizione
Item policy (source, Vietnamese): Chứng nhận chất lượng ATKT và BVMT sau TQ, trước khi đưa ra thị trường (12/2022/TT-BGTVT và 62/2024/TT-BGTVT)
Riferimento normativo
12/2022/TT-BGTVT, 62/2024/TT-BGTVT
Azione consigliata
Prepare inspection/certification filings under the cited instruments before clearance.
Stato della verifica
Atto citato nella fonte; validità non verificata
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Descrizione
AJCEP 30%, ACFTA 50%: the preferential rate is equal to or higher than the MFN rate (25%) in the source tariff – claiming the FTA brings no saving.
Dati correlati
MFN 25%
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
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
Descrizione
7009.10.00 corresponds to Chapter 98 code 9849170 (specific MFN: Nessun dato). Applies only if Chapter 98 conditions are met.
Dati correlati
- - Gương chiếu hậu dùng cho xe
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 7009.10.00. 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 25% for 7009.10.00 was checked against BT2026 (cell BT2026!N10502), 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