類 70 · Glass and glassware

7016.90.00

Other

  1. 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms
  2. - Other

Khối lát, tấm, gạch, tấm vuông, tấm lát (tiles) và các sản phẩm khác bằng thủy tinh ép hoặc thủy tinh đúc, có hoặc không có cốt lưới, thuộc loại được sử dụng trong xây dựng hoặc mục đích xây dựng; khối thủy tinh nhỏ và đồ thủy tinh nhỏ khác, có hoặc không có lớp lót nền, dùng để khảm hoặc cho các mục đích trang trí tương tự; đèn phủ chì và các loại tương tự; thủy tinh đa phân tử hoặc thủy tinh bọt dạng khối, panel, tấm, lớp, vỏ hoặc các dạng tương tự / - Loại khác

単位: kg/m2/unit レベル: 8桁の細分 出典: BT2026 行 10546 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 67.5% 15/2023/QĐ-TTg · 2023/07/15
優遇税率(MFN) 45% 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
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
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
ACFTA 5% BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/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
EVFTA 5.6% BT2026 統合税率表
2026
EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 5.6% BT2026 統合税率表
2026
EUR.1 117/2022/NĐ-CP 従価税
VCFTA 9% BT2026 統合税率表
2026
VC 112/2022/NĐ-CP 従価税
VIFTA 31.5% BT2026 統合税率表
2026
Form VI (verify) 131/2024/NĐ-CP 従価税
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
45% 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
45% 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
45% 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
45% 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
45% 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
45% BT2026 統合税率表
2026
RCEP Form / Declaration of origin 129/2022/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
AHKFTA * 特恵対象外 BT2026 統合税率表
2026
AHK 123/2022/NĐ-CP 特恵対象外(*)
AIFTA * 特恵対象外 BT2026 統合税率表
01/01/2026 - 31/12/2026
AI 122/2022/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。

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 10034
2022 - 2027 (một mức cho cả giai đoạn)5%
ATIGA
AT · 行 9985
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 10037
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 10038
30/12/2022 - 31/3/20236% 01/4/2023 - 31/3/20243% 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 10039
2022 - 2027 (một mức cho cả giai đoạn)5%
除外付き税率: 5
AANZFTA
AANZ · 行 9991
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F(非表示): 0
AIFTA
AI · 行 9997
30/12/2022* 特恵対象外 31/12/2022 - 30/12/2023* 特恵対象外 31/12/2023 - 30/12/2024* 特恵対象外 31/12/2024 - 31/12/2025* 特恵対象外 01/01/2026 - 31/12/2026* 特恵対象外 01/01/2027 - 31/12/2027* 特恵対象外
VKFTA
VK · 行 10022
20225% 20235% 20245% 20255% 20265% 20275%
VCFTA
VC · 行 10069
202220% 202317% 202414% 202512% 20269% 20276%
VN-EAEU
EAV · 行 10060
202212.3% 20238.2% 20244.1% 20250% 20260% 20270%
AHKFTA
AKH · 行 10060
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 10071
202228.1% 202322.5% 202416.8% 202511.2% 20265.6% 20270%
変更フラグ(補助): X
UKVFTA
UKV · 行 10070
202228.1% 202322.5% 202416.8% 202511.2% 20265.6% 20270%
変更フラグ(補助): X
CPTPP
CPTPP · 行 10017
(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 10054
202245% 202345% 202445% 202545% 202645% 202745%
RCEP B
B · 行 10054
202245% 202345% 202445% 202545% 202645% 202745%
RCEP C
C · 行 10054
202245% 202345% 202445% 202545% 202645% 202745%
RCEP D
D · 行 10053
202245% 202345% 202445% 202545% 202645% 202745%
RCEP E
E · 行 10057
202245% 202345% 202445% 202545% 202645% 202745%
RCEP F
F · 行 10054
202245% 202345% 202445% 202545% 202645% 202745%
VIFTA
VI · 行 9293
202440.5% 202536% 202631.5% 202727%
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
RCEP (附属書 A) 45%, RCEP (附属書 B) 45%, RCEP (附属書 C) 45%, RCEP (附属書 D) 45%, RCEP (附属書 E) 45%, RCEP (附属書 F) 45%: the preferential rate is equal to or higher than the MFN rate (45%) in the source tariff – claiming the FTA brings no saving.
関連データ
MFN 45%
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 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 7016.90.00. 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 45% for 7016.90.00 was checked against BT2026 (cell BT2026!N10546), 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 heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);

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

(c) Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

(d) Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;

(e) Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;

(f) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;

(g) Luminaires and lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05;

(h) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or

(ij) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.

2. For the purposes of headings 70.03, 70.04 and 70.05:

(a) glass is not regarded as “worked” by reason of any process it has undergone before annealing;

(b) cutting to shape does not affect the classification of glass in sheets;

(c) the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.

3. The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles.

4. For the purposes of heading 70.19, the expression “glass wool” means:

(a) Mineral wools with a silica (SiO2) content not less than 60% by weight;

(b) Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight.

Mineral wools which do not comply with the above specifications fall in heading 68.06.

5. Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica.

Subheading Note

1. For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24%.

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