類 69 · Ceramic products

6914.10.00

Of porcelain or china

  1. 6914 Other ceramic articles
  2. - Of porcelain or china

Các sản phẩm bằng gốm, sứ khác / - Bằng sứ

単位: kg/unit レベル: 8桁の細分 出典: BT2026 行 10394 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 45% 15/2023/QĐ-TTg · 2023/07/15
優遇税率(MFN) 30% 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% (除く ID) 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
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
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
EVFTA 3.7% BT2026 統合税率表
2026
EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 3.7% BT2026 統合税率表
2026
EUR.1 117/2022/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
AHKFTA 6% BT2026 統合税率表
2026
AHK 123/2022/NĐ-CP 従価税
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
15% 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
15% 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
15% 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
15% 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
15% 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
16.4% BT2026 統合税率表
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VIFTA 17.1% 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 9890
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: ID
ATIGA
AT · 行 9841
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 9893
30/12/2022 - 31/3/20233% 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 9894
30/12/2022 - 31/3/20235% 01/4/2023 - 31/3/20242.5% 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 9895
2022 - 2027 (một mức cho cả giai đoạn)0%
除外付き税率: 0
AANZFTA
AANZ · 行 9847
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F(非表示): 0
AIFTA
AI · 行 9853
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 9878
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 9925
20226% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 9916
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 9916
202218% 202312% 202412% 20256% 20266% 20270%
EVFTA
EV-NK · 行 9927
202218.7% 202315% 202411.2% 20257.5% 20263.7% 20270%
変更フラグ(補助): X
UKVFTA
UKV · 行 9926
202218.7% 202315% 202411.2% 20257.5% 20263.7% 20270%
変更フラグ(補助): X
CPTPP
CPTPP · 行 9873
(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 9910
202227% 202324% 202421% 202518% 202615% 202712%
RCEP B
B · 行 9910
202227% 202324% 202421% 202518% 202615% 202712%
RCEP C
C · 行 9910
202227% 202324% 202421% 202518% 202615% 202712%
RCEP D
D · 行 9909
202227.3% 202324.5% 202421.8% 202519.1% 202616.4% 202713.6%
RCEP E
E · 行 9913
202227% 202324% 202421% 202518% 202615% 202712%
RCEP F
F · 行 9910
202227% 202324% 202421% 202518% 202615% 202712%
VIFTA
VI · 行 9163
202425.7% 202521.4% 202617.1% 202712.9%
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。

ORANGE – HIGH RISK DOC-002 Licence / controlled list
説明
Item policy references a controlled list (source, Vietnamese): Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I)
法的根拠
08/2023/TT-BCT
推奨アクション
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
確認状況
原典で引用された文書。有効性は未確認
ORANGE – HIGH RISK DOC-002 Licence / controlled list
説明
Item policy references a controlled list (source, Vietnamese): HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
法的根拠
08/2023/TT-BCT
推奨アクション
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
確認状況
原典で引用された文書。有効性は未確認
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 6914.10.00. 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 30% for 6914.10.00 was checked against BT2026 (cell BT2026!N10394), 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 applies only to ceramic products which have been fired after shaping:

(a) Headings 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03;

(b) Articles heated to temperatures less than 800°C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from Chapter 69; and

(c) Ceramic articles are obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates.

2. This Chapter does not cover:

(a) Products of heading 28.44;

(b) Articles of heading 68.04;

(c) Articles of Chapter 71 (for example, imitation jewellery);

(d) Cermets of heading 81.13;

(e) Articles of Chapter 82;

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

(g) Artificial teeth (heading 90.21);

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

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

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

(l) Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for example, smoking pipes); or

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

SUB-CHAPTER I

GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS

SUB-CHAPTER II

OTHER CERAMIC PRODUCTS

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