VN Tariff IntelligenceHSコード・輸出入関税・FTA・スマート関税アドバイザリー

類 35 · Albuminoidal substances; modified starches; glues; enzymes

3506.91.90

Other

  1. 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
  2. - Other:
  3. 3506.91 - - Adhesives based on polymers of headings 39.01 to 39.13 or on rubber:
  4. - - - Other

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: / - - - Loại khác

単位: kg レベル: 8桁の細分 2023年新設 出典: BT2026 行 5162 原典

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）
通常輸入税 21% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 14% 26/2023/NĐ-CP · 2023/07/15
付加価値税 8 / 10 (複数の税率) 181/2025/NĐ-CP · 2025/07/01
特別消費税 データなし
環境保護税 データなし
輸出税 データなし

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。

スマート関税アドバイザリーを実行 FTAを比較 税額を計算

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 5041
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 5002
20220% 20230% 20240% 20250% 20260% 20270%
品目別規則: RVC40 hoặc CTSH
AJCEP
AJ · 行 5046
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 5044
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 5044
2022 - 2027 (một mức cho cả giai đoạn)5%
除外付き税率: 5
AANZFTA
AANZ · 行 5008
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 5004
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 5013
20225% 20235% 20245% 20255% 20265% 20275%
VCFTA
VC · 行 5051
20223% 20231% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 5048
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 5056
202214% 202314% 202414% 202514% 202614% 202714%
EVFTA
EV-NK · 行 5027
20227% 20234.6% 20242.3% 20250% 20260% 20270%
UKVFTA
UKV · 行 5029
20227% 20234.6% 20242.3% 20250% 20260% 20270%
CPTPP
CPTPP · 行 5027
(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 5048
202212.6% 202311.2% 20249.8% 20258.4% 20267% 20275.6%
RCEP B
B · 行 5048
202212.6% 202311.2% 20249.8% 20258.4% 20267% 20275.6%
RCEP C
C · 行 5048
202212.6% 202311.2% 20249.8% 20258.4% 20267% 20275.6%
RCEP D
D · 行 5048
202212.7% 202311.5% 202410.2% 20258.9% 20267.6% 20276.4%
RCEP E
E · 行 5051
202212.6% 202311.2% 20249.8% 20258.4% 20267% 20275.6%
RCEP F
F · 行 5048
202212.6% 202311.2% 20249.8% 20258.4% 20267% 20275.6%
VIFTA
VI · 行 4653
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; 3506.91.90 is distinguished from its siblings by: Other.
関連データ
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
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
3506.91.90 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: 3506.91.90
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 3506.91.90. 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 3506.91.90 was checked against BT2026 (cell BT2026!N5162), 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