類 63 · Other made up textile articles; sets; worn clothing and worn textile articles; rags
6310.90.90
Other
- 6310 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials
- 6310.90 - Other:
- - - Other
Vải vụn, mẩu dây xe, chão bện (cordage), thừng và cáp đã qua sử dụng hoặc mới và các phế liệu từ vải vụn, dây xe, chão bện (cordage), thừng hoặc cáp, từ vật liệu dệt / - Loại khác: / - - Loại khác
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 |
|---|---|---|---|---|---|
| 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 |
| ATIGA | 0% 公表最低税率 | BT2026 統合税率表 2026 |
D | 126/2022/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 |
| CPTPP | 9% · M: 13.6% | BT2026 統合税率表 (VI) |
CPTPP | 115/2022/NĐ-CP | 従価税 |
| EVFTA | 18.1% | BT2026 統合税率表 2026 |
EUR.1 | 116/2022/NĐ-CP | 従価税 |
| UKVFTA | 18.1% | BT2026 統合税率表 2026 |
EUR.1 | 117/2022/NĐ-CP | 従価税 |
| RCEP (附属書 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
25% | 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 |
25% | 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 |
25% | 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 |
25% | 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 |
25% | 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 |
27.3% | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 従価税 |
| AKFTA | 40% | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | 従価税 |
| VKFTA | 40% | BT2026 統合税率表 2026 |
VK | 125/2022/NĐ-CP | 従価税 |
| VIFTA | 35% | BT2026 統合税率表 2026 |
Form VI (verify) | 131/2024/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 |
| AANZFTA | * 特恵対象外 | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | 特恵対象外（*） |
| AHKFTA | * 特恵対象外 | BT2026 統合税率表 2026 |
AHK | 123/2022/NĐ-CP | 特恵対象外（*） |
| AJCEP | * 特恵対象外 | BT2026 統合税率表 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | 特恵対象外（*） |
| VCFTA | * 特恵対象外 | BT2026 統合税率表 2026 |
VC | 112/2022/NĐ-CP | 特恵対象外（*） |
| VJEPA | * 特恵対象外 | BT2026 統合税率表 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | 特恵対象外（*） |
| VN-EAEU | * 特恵対象外 | BT2026 統合税率表 2026 |
EAV | 113/2022/NĐ-CP | 特恵対象外（*） |
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 9470 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · 行 9421 |
20220%
20230%
20240%
20250%
20260%
20270%
品目別規則: WO |
| AJCEP AJ · 行 9473 |
30/12/2022 - 31/3/2023* 特恵対象外
01/4/2023 - 31/3/2024* 特恵対象外
01/4/2024 - 31/3/2025* 特恵対象外
01/4/2025 - 31/3/2026* 特恵対象外
01/4/2026 - 31/3/2027* 特恵対象外
01/4/2027 - 31/3/2028* 特恵対象外
|
| VJEPA VJ · 行 9474 |
30/12/2022 - 31/3/2023* 特恵対象外
01/4/2023 - 31/3/2024* 特恵対象外
01/4/2024 - 31/3/2025* 特恵対象外
01/4/2025 - 31/3/2026* 特恵対象外
01/4/2026 - 31/3/2027* 特恵対象外
01/4/2027 - 31/3/2028* 特恵対象外
|
| AKFTA AK · 行 9475 |
2022 - 2027 (một mức cho cả giai đoạn)40%
除外付き税率: 40 |
| AANZFTA AANZ · 行 9427 |
2022 - 2027 (một mức cho cả giai đoạn)* 特恵対象外
税率列F（非表示）: * |
| AIFTA AI · 行 9433 |
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 9458 |
202240%
202340%
202440%
202540%
202640%
202740%
|
| VCFTA VC · 行 9504 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| VN-EAEU EAV · 行 9483 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| AHKFTA AKH · 行 9496 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| EVFTA EV-NK · 行 9506 |
202236.3%
202331.8%
202427.2%
202522.7%
202618.1%
202713.6%
変更フラグ（補助）: X |
| UKVFTA UKV · 行 9505 |
202236.3%
202331.8%
202427.2%
202522.7%
202618.1%
202713.6%
変更フラグ（補助）: X |
| CPTPP CPTPP · 行 9452 |
(I) → 2021*31.8%
(II) → 2022*27.2%
(III) → 2023*22.7%
(IV) → 2024*18.1%
(V) → 2025*13.6%
(VI) → 2026*9%
(VII) → 2027*4.5%
|
| RCEP A RCEPT-A · 行 9490 |
202245%
202340%
202435%
202530%
202625%
202720%
|
| RCEP B B · 行 9490 |
202245%
202340%
202435%
202530%
202625%
202720%
|
| RCEP C C · 行 9490 |
202245%
202340%
202435%
202530%
202625%
202720%
|
| RCEP D D · 行 9489 |
202245.5%
202340.9%
202436.4%
202531.8%
202627.3%
202722.7%
|
| RCEP E E · 行 9493 |
202245%
202340%
202435%
202530%
202625%
202720%
|
| RCEP F F · 行 9490 |
202245%
202340%
202435%
202530%
202625%
202720%
|
| VIFTA VI · 行 8783 |
202445%
202540%
202635%
202730%
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-009 CPTPP: separate "M:" rate
- 説明
- The CPTPP cell "9; M: 13,6" has a general 9% and an "M:" 13.6% rate (commonly read as the Mexico schedule – verify).
- 法的根拠
- 115/2022/NĐ-CP
- 推奨アクション
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- 確認状況
- 未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- 説明
- CPTPP: consolidated BT2026 shows "9; M: 13,6", the FTA schedule for period (VI) shows "9".
- 法的根拠
- 115/2022/NĐ-CP
- 推奨アクション
- Check the original Decree and amendments to determine the correct rate.
- 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 6310.90 has 2 lines; 6310.90.90 is distinguished from its siblings by: Other.
- 関連データ
- 6310.90.10 Used or new rags
- 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 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 6310.90.90. 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 50% for 6310.90.90 was checked against BT2026 (cell BT2026!N9935), 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. Sub-Chapter I applies only to made up articles, of any textile fabric.
2. Sub-Chapter I does not cover:
(a) Goods of Chapters 56 to 62; or
(b) Worn clothing or other worn articles of heading 63.09.
3. Heading 63.09 applies only to the following goods:
(a) Articles of textile materials:
(i) Clothing and clothing accessories, and parts thereof;
(ii) Blankets and travelling rugs;
(iii) Bed linen, table linen, toilet linen and kitchen linen;
(iv) Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05;
(b) Footwear and headgear of any material other than asbestos.
In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:
(i) they must show signs of appreciable wear, and
(ii) they must be presented in bulk or in bales, sacks or similar packings.
Subheading Note
1. Subheading 6304.20 covers articles made from warp knit fabrics, impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).
SUB-CHAPTER I
OTHER MADE UP TEXTILE ARTICLES
SUB-CHAPTER II
SETS
SUB-CHAPTER III
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022