類 68 · Articles of stone, plaster, cement, asbestos, mica or similar materials

6811.89.30

Other articles, of a kind used for building construction

  1. 6811 Articles of asbestos-cement, of cellulose fibre-cement or the like
  2. - Not containing asbestos:
  3. 6811.89 - - Other articles:
  4. - - - Other articles, of a kind used for building construction

Các sản phẩm bằng xi măng-amiăng, bằng xi măng-sợi xenlulô hoặc tương tự / - Không chứa amiăng: / - - Các sản phẩm khác: / - - - Các sản phẩm khác, của loại sử dụng cho xây dựng

単位: kg/m2/unit レベル: 8桁の細分 出典: BT2026 行 10236 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 30% 15/2023/QĐ-TTg · 2023/07/15
優遇税率(MFN) 20% 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
AIFTA 0% 公表最低税率 BT2026 統合税率表
01/01/2026 - 31/12/2026
AI 122/2022/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
AKFTA 0% 公表最低税率 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/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
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
0% 公表最低税率 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
0% 公表最低税率 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
0% 公表最低税率 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
0% 公表最低税率 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
0% 公表最低税率 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
0% 公表最低税率 BT2026 統合税率表
2026
RCEP Form / Declaration of origin 129/2022/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
VKFTA 0% 公表最低税率 BT2026 統合税率表
2026
VK 125/2022/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
AHKFTA 4% BT2026 統合税率表
2026
AHK 123/2022/NĐ-CP 従価税
VIFTA 11.4% 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

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 9737
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 9688
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 9740
30/12/2022 - 31/3/20231% 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 9741
30/12/2022 - 31/3/20232.5% 01/4/2023 - 31/3/20241% 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 9742
2022 - 2027 (một mức cho cả giai đoạn)0%
除外付き税率: 0
AANZFTA
AANZ · 行 9694
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F(非表示): 0
AIFTA
AI · 行 9700
30/12/20220% 31/12/2022 - 30/12/20230% 31/12/2023 - 30/12/20240% 31/12/2024 - 31/12/20250% 01/01/2026 - 31/12/20260% 01/01/2027 - 31/12/20270%
VKFTA
VK · 行 9725
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 9772
20224% 20232% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 9751
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 9763
202212% 20238% 20248% 20254% 20264% 20270%
EVFTA
EV-NK · 行 9774
202210% 20236.6% 20243.3% 20250% 20260% 20270%
UKVFTA
UKV · 行 9773
202210% 20236.6% 20243.3% 20250% 20260% 20270%
CPTPP
CPTPP · 行 9720
(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 9757
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · 行 9757
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · 行 9757
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · 行 9756
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · 行 9760
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · 行 9757
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · 行 9026
202417.1% 202514.3% 202611.4% 20278.6%
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 HS-003 Classification Review Required – similar lines exist
説明
Subheading 6811.89 has 4 lines; 6811.89.30 is distinguished from its siblings by: Other articles, of a kind used for building construction.
関連データ
6811.89.10 Tubes or pipes; 6811.89.20 Tube or pipe fittings; 6811.89.90 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 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 6811.89.30. 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 20% for 6811.89.30 was checked against BT2026 (cell BT2026!N10236), 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) Goods of Chapter 25;

(b) Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard);

(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);

(d) Articles of Chapter 71;

(e) Tools or parts of tools, of Chapter 82;

(f) Lithographic stones of heading 84.42;

(g) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

(h) Dental burrs (heading 90.18);

(ij) Articles of Chapter 91 (for example, clocks and clock cases);

(k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);

(l) Articles of Chapter 95 (for example, toys, games and sports requisites);

(m) Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 96.06 (for example, buttons), of heading 96.09 (for example, slate pencils), heading 96.10 (for example, drawing slates) or of heading 96.20 (monopods, bipods, tripods and similar articles); or

(n) Articles of Chapter 97 (for example, works of art).

2. In heading 68.02 the expression “worked monumental or building stone” applies not only to the varieties of stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.

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