類 35 · Albuminoidal substances; modified starches; glues; enzymes
3506.91.10
Optically clear free-film adhesives and optically clear curable liquid adhesives of a kind used solely or principally for the manufacture of flat panel displays or touch-sensitive screen panels
- 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg
- - Other:
- 3506.91 - - Adhesives based on polymers of headings 39.01 to 39.13 or on rubber:
- - - - Optically clear free-film adhesives and optically clear curable liquid adhesives of a kind used solely or principally for the manufacture of flat panel displays or touch-sensitive screen panels
Keo đã điều chế và các chất kết dính đã điều chế khác, chưa được chi tiết hoặc ghi ở nơi khác; các sản phẩm phù hợp dùng như keo hoặc các chất kết dính, đã đóng gói để bán lẻ như keo hoặc như các chất kết dính, khối lượng tịnh không quá 1 kg / - Loại khác: / - - Chất kết dính làm từ các polyme thuộc các nhóm từ 39.01 đến 39.13 hoặc từ cao su: / - - - Chất kết dính dạng free-film trong suốt quang học và chất kết dính dạng lỏng có thể đóng rắn trong suốt quang học chỉ được sử dụng hoặc được sử dụng chủ yếu để sản xuất màn hình dẹt hoặc màn hình cảm ứng (SEN)
2026年に適用される税
出典：統合税率表BT2026（2026年4月5日更新）特別特恵（FTA）税率 – 2026年
| FTA | 税率 | データ根拠 | 原産地証明 | 法的根拠 | 状態 |
|---|---|---|---|---|---|
| AANZFTA | 0% 公表最低税率 | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | 従価税 |
| ACFTA | 0% 公表最低税率 | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | 従価税 |
| AJCEP | 0% 公表最低税率 | BT2026 統合税率表 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | 従価税 |
| ATIGA | 0% 公表最低税率 | BT2026 統合税率表 2026 |
D | 126/2022/NĐ-CP | 従価税 |
| CPTPP | 0% 公表最低税率 | BT2026 統合税率表 (VI) |
CPTPP | 115/2022/NĐ-CP | 従価税 |
| EVFTA | 0% 公表最低税率 | BT2026 統合税率表 2026 |
EUR.1 | 116/2022/NĐ-CP | 従価税 |
| UKVFTA | 0% 公表最低税率 | BT2026 統合税率表 2026 |
EUR.1 | 117/2022/NĐ-CP | 従価税 |
| VCFTA | 0% 公表最低税率 | BT2026 統合税率表 2026 |
VC | 112/2022/NĐ-CP | 従価税 |
| VJEPA | 0% 公表最低税率 | BT2026 統合税率表 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | 従価税 |
| VN-EAEU | 0% 公表最低税率 | BT2026 統合税率表 2026 |
EAV | 113/2022/NĐ-CP | 従価税 |
| VN-LAO | 0% 公表最低税率 | BT2026 統合税率表 | S | 206/2025/NĐ-CP | 従価税 |
| AIFTA | 5% | BT2026 統合税率表 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | 従価税 |
| AKFTA | 5% | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | 従価税 |
| VKFTA | 5% | BT2026 統合税率表 2026 |
VK | 125/2022/NĐ-CP | 従価税 |
| RCEP (附属書 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
7% | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 従価税 |
| RCEP (附属書 B) AU |
7% | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 従価税 |
| RCEP (附属書 C) CN |
7% | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 従価税 |
| RCEP (附属書 E) KR |
7% | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 従価税 |
| RCEP (附属書 F) NZ |
7% | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 従価税 |
| RCEP (附属書 D) JP |
7.6% | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 従価税 |
| VIFTA | 5.6% | BT2026 統合税率表 2026 |
Form VI (verify) | 131/2024/NĐ-CP | 従価税 |
| AHKFTA | 14% | BT2026 統合税率表 2026 |
AHK | 123/2022/NĐ-CP | 従価税 |
| VN-CAM | データなし | データなし | S | 56/2026/NĐ-CP | データなし |
| VNCU | データなし | データなし | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | データなし |
税率が公表されていても貨物が適格であるとは限りません。原産地規則を満たし、有効な原産地証明が必要です。
税率の推移／年別の引き下げ
2022～2027年のFTA譲許表ワークシートから
| FTA | 期間 |
|---|---|
| ACFTA AC · 行 5040 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · 行 5001 |
20220%
20230%
20240%
20250%
20260%
20270%
品目別規則: RVC40 hoặc CTSH |
| AJCEP AJ · 行 5045 |
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 · 行 5043 |
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 · 行 5043 |
2022 - 2027 (một mức cho cả giai đoạn)5%
除外付き税率: 5 |
| AANZFTA AANZ · 行 5007 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0 |
| AIFTA AI · 行 5003 |
30/12/20225%
31/12/2022 - 30/12/20235%
31/12/2023 - 30/12/20245%
31/12/2024 - 31/12/20255%
01/01/2026 - 31/12/20265%
01/01/2027 - 31/12/20275%
|
| VKFTA VK · 行 5012 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| VCFTA VC · 行 5050 |
20223%
20231%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · 行 5047 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 5055 |
202214%
202314%
202414%
202514%
202614%
202714%
|
| EVFTA EV-NK · 行 5026 |
20227%
20234.6%
20242.3%
20250%
20260%
20270%
|
| UKVFTA UKV · 行 5028 |
20227%
20234.6%
20242.3%
20250%
20260%
20270%
|
| CPTPP CPTPP · 行 5026 |
(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 · 行 5047 |
202212.6%
202311.2%
20249.8%
20258.4%
20267%
20275.6%
|
| RCEP B B · 行 5047 |
202212.6%
202311.2%
20249.8%
20258.4%
20267%
20275.6%
|
| RCEP C C · 行 5047 |
202212.6%
202311.2%
20249.8%
20258.4%
20267%
20275.6%
|
| RCEP D D · 行 5047 |
202212.7%
202311.5%
202410.2%
20258.9%
20267.6%
20276.4%
|
| RCEP E E · 行 5050 |
202212.6%
202311.2%
20249.8%
20258.4%
20267%
20275.6%
|
| RCEP F F · 行 5047 |
202212.6%
202311.2%
20249.8%
20258.4%
20267%
20275.6%
|
| VIFTA VI · 行 4652 |
202411.2%
20258.4%
20265.6%
20272.8%
補助列J: 8 |
* CPTPPの期間（I）～（VII）はBT2026との照合により年に対応付けています（派生データ – 要確認）。
アドバイザリーと警告
一般的な評価（原産国は考慮していません）。原産国別の評価にはスマート関税アドバイザリーを実行してください。
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- 説明
- AHKFTA 14%: the preferential rate is equal to or higher than the MFN rate (14%) in the source tariff – claiming the FTA brings no saving.
- 関連データ
- MFN 14%
- 推奨アクション
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- 確認状況
- 未確認 – 確認が必要
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- 説明
- Subheading 3506.91 has 2 lines; 3506.91.10 is distinguished from its siblings by: Optically clear free-film adhesives and optically clear curable liquid adhesives of a kind used solely or principally for the manufacture of flat panel displays or touch-sensitive screen panels.
- 関連データ
- 3506.91.90 Other
- 法的根拠
- 31/2022/TT-BTC
- 推奨アクション
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- 確認状況
- 未確認 – 確認が必要
YELLOW – REVIEW REQUIRED HS-004 HS code introduced in the 2023 nomenclature
- 説明
- 3506.91.10 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
- 関連データ
- MOI: 3506.91.10
- 法的根拠
- 31/2022/TT-BTC
- 推奨アクション
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- 確認状況
- 未確認 – 確認が必要
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- 説明
- The VAT column shows "8/10".
- 法的根拠
- 181/2025/NĐ-CP
- 推奨アクション
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- 確認状況
- 未確認 – 確認が必要
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- 説明
- The source file records no trade remedy for 3506.91.10. This does NOT mean there is no risk.
- 推奨アクション
- Check the MOIT Trade Remedies Authority database.
- 確認状況
- 未確認 – 確認が必要
GREEN – VERIFIED DQ-001 MFN rate present in the source
- 説明
- The MFN rate 14% for 3506.91.10 was checked against BT2026 (cell BT2026!N5161), basis 26/2023/NĐ-CP.
- 法的根拠
- 26/2023/NĐ-CP
- 推奨アクション
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- 確認状況
- 原典の税率ファイルと照合済み
類注
Notes
1. This Chapter does not cover:
(a) Yeasts (heading 21.02);
(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;
(c) Enzymatic preparations for pre-tanning (heading 32.02);
(d) Enzymatic soaking or washing preparations or other products of Chapter 34;
(e) Hardened proteins (heading 39.13); or
(f) Gelatin products of the printing industry (Chapter 49).
2. For the purposes of heading 35.05, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.
Such products with a reducing sugar content exceeding 10% fall in heading 17.02.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022