Capitolo 72 · Iron and steel

7215.90.99

Other

  1. 7215 Other bars and rods of iron or non-alloy steel
  2. 7215.90 - Other:
  3. - - Other:
  4. - - - Other

Sắt hoặc thép không hợp kim ở dạng thanh và que khác / - Loại khác: / - - Loại khác: / - - - Loại khác

Unità: kg Livello: Riga a 8 cifre Nuovo nel 2023 Fonte: BT2026 riga 11314 FONTE

Imposte applicabili nel 2026

Fonte: tariffa consolidata BT2026 (aggiornata al 05/04/2026)
Dazio all'importazione ordinario 5% 15/2023/QĐ-TTg · 15/07/2023
Preferenziale (NPF) 0% 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
ACFTA 0% (eccetto MY) Più bassa pubblicata Tariffa consolidata BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP Ad valorem
AHKFTA 0% Più bassa pubblicata Tariffa consolidata BT2026
2026
AHK 123/2022/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
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
RCEP (Allegato A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
0% Più bassa pubblicata Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Allegato B)
AU
0% Più bassa pubblicata Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Allegato C)
CN
0% Più bassa pubblicata Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Allegato D)
JP
0% Più bassa pubblicata Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Allegato E)
KR
0% Più bassa pubblicata Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Allegato F)
NZ
0% Più bassa pubblicata Tariffa consolidata BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
UKVFTA 0% Più bassa pubblicata Tariffa consolidata BT2026
2026
EUR.1 117/2022/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
VIFTA 0% Più bassa pubblicata 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
AKFTA 32% Tariffa consolidata BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Ad valorem
AANZFTA * non ammissibile Tariffa consolidata BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP Non ammissibile (*)
AIFTA * non ammissibile Tariffa consolidata BT2026
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP Non ammissibile (*)
VCFTA * non ammissibile Tariffa consolidata BT2026
2026
VC 112/2022/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 10632
2022 - 2027 (một mức cho cả giai đoạn)0%
Paesi esclusi: MY
ATIGA
AT · riga 10583
20220% 20230% 20240% 20250% 20260% 20270%
Regola specifica di prodotto: RVC40
AJCEP
AJ · riga 10635
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 10636
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 10637
2022 - 2027 (một mức cho cả giai đoạn)32%
Aliquota con esclusioni: 32
AANZFTA
AANZ · riga 10589
2022 - 2027 (một mức cho cả giai đoạn)* non ammissibile
Colonna aliquota F (nascosta): *
AIFTA
AI · riga 10595
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 10622
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · riga 10673
2022* non ammissibile 2023* non ammissibile 2024* non ammissibile 2025* non ammissibile 2026* non ammissibile 2027* non ammissibile
VN-EAEU
EAV · riga 10658
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · riga 10658
20220% 20230% 20240% 20250% 20260% 20270%
EVFTA
EV-NK · riga 10675
20220% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · riga 10674
20220% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · riga 10621
(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 10658
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · riga 10658
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · riga 10658
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · riga 10657
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · riga 10661
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · riga 10658
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · riga 9862
20240% 20250% 20260% 20270%
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): DM mặt hàng đã được cắt giảm kiểm tra chuyên ngành (765/QĐ-BCT ngày 29/03/2019)*
Riferimento normativo
765/QĐ-BCT
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
AKFTA 32%: the preferential rate is equal to or higher than the MFN rate (0%) in the source tariff – claiming the FTA brings no saving.
Dati correlati
MFN 0%
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 7215.90 has 3 lines; 7215.90.99 is distinguished from its siblings by: Other.
Dati correlati
7215.90.10 Of a kind used for concrete reinforcement (rebars); 7215.90.91 Of circular cross-section
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
7215.90.99 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: 7215.90.99
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
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Descrizione
The source file records no trade remedy for 7215.90.99. 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 0% for 7215.90.99 was checked against BT2026 (cell BT2026!N11314), 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. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a) Pig iron

Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits:

(b) Spiegeleisen

Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.

(c) Ferro-alloys

Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following:

(d) Steel

Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon.

(e) Stainless steel

Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.

(f) Other alloy steel

Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:

(g) Remelting scrap ingots of iron or steel

Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.

(h) Granules

Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.

(ij) Semi-finished products

Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and

Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.

These products are not presented in coils.

(k) Flat-rolled products

Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:

Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.

Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.

(l) Bars and rods, hot-rolled, in irregularly wound coils

Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).

(m) Other bars and rods

Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may:

(n) Angles, shapes and sections

Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.

Chapter 72 does not include products of heading 73.01 or 73.02.

(o) Wire

Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.

(p) Hollow drill bars and rods

Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04.

2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.

3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

Subheading Notes.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Alloy pig iron

Pig iron containing, by weight, one or more of the following elements in the specified proportions:

(b) Non-alloy free-cutting steel

Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:

(c) Silicon-electrical steel

Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.

(d) High speed steel

Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.

(e) Silico-manganese steel

Alloy steels containing by weight:

2. For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be observed:

A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.

For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c) must each exceed 10% by weight.

SUB-CHAPTER I

PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM

SUB-CHAPTER II

IRON AND NON-ALLOY STEEL

SUB-CHAPTER III

STAINLESS STEEL

SUB-CHAPTER IV

OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON- ALLOY STEEL

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