類 72 · Iron and steel
7211.14.15
Coils for re-rolling
- 7211 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated
- - Not further worked than hot-rolled:
- 7211.14 - - Other, of a thickness of 4.75 mm or more:
- - - - Containing by weight less than 0.6% of carbon:
- - - - - Coils for re-rolling
Các sản phẩm sắt hoặc thép không hợp kim cán phẳng, có chiều rộng dưới 600mm, chưa dát phủ (clad), phủ, mạ (coated) hoặc tráng (plated) / - Chưa được gia công quá mức cán nóng: / - - Loại khác, chiều dày từ 4,75 mm trở lên: / - - - Có hàm lượng carbon dưới 0,6% tính theo khối lượng: / - - - - Dạng cuộn để cán lại (SEN)
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)VAT減税に関する注記: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Sản phẩm thép cuộn phẳng không gia công quá mức cuộn nóng, chưa được dát phủ, mạ hoặc tráng > Thép không hợp kim cuộn phẳng không gia công quá mức cuộn nóng, có chiều rộng < 600mm, chưa được dát phủ, mạ hoặc tráng. (Tham chiếu mã HS 6 số)
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% (除く MY, TH) 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 |
| AHKFTA | 0% 公表最低税率 | BT2026 統合税率表 2026 |
AHK | 123/2022/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 |
| 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 |
| VIFTA | 0% 公表最低税率 | 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 | 3% | BT2026 統合税率表 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/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 |
| 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。
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 10470 |
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: MY, TH |
| ATIGA AT · 行 10421 |
20220%
20230%
20240%
20250%
20260%
20270%
品目別規則: RVC40 |
| AJCEP AJ · 行 10473 |
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 10474 |
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 10475 |
2022 - 2027 (một mức cho cả giai đoạn)5%
除外付き税率: 5 |
| AANZFTA AANZ · 行 10427 |
2022 - 2027 (một mức cho cả giai đoạn)3%
税率列F(非表示): 3 |
| AIFTA AI · 行 10433 |
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 10458 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 10511 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · 行 10496 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 10496 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · 行 10513 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · 行 10512 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · 行 10459 |
(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 10490 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · 行 10490 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · 行 10490 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · 行 10489 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · 行 10493 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · 行 10490 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · 行 9704 |
20240%
20250%
20260%
20270%
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
- AANZFTA 3%, AKFTA 5%: the preferential rate is equal to or higher than the MFN rate (0%) in the source tariff – claiming the FTA brings no saving.
- 関連データ
- MFN 0%
- 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 7211.14 has 8 lines; 7211.14.15 is distinguished from its siblings by: Coils for re-rolling.
- 関連データ
- 7211.14.14 Corrugated; 7211.14.16 Hoop and strip; 7211.14.17 Universal plates; 7211.14.19 Other; 7211.14.94 Hoop and strip; 7211.14.95 Universal plates
- 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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Sản phẩm thép cuộn phẳng không gia công quá mức cuộn nóng, chưa được dát phủ, mạ hoặc tráng > Thép không hợp kim cuộn phẳng không gia công quá mức cuộn nóng, có chiều rộng < 600mm, chưa được dát phủ, mạ hoặc tráng. (Tham chiếu mã HS 6 số)
- 法的根拠
- 174/2025/NĐ-CP - PL1
- 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
YELLOW – REVIEW REQUIRED TR-003 Trade remedy exists for other origins
- 説明
- 迂回防止: Một số sản phẩm thép cán nóng – applies to CN (3176/QĐ-BCT). The selected origin is not listed, but circumvention risk should be considered.
- 関連データ
- TR-08 · Áp dụng biện pháp chống lẩn tránh PVTM đối với Một số sản phẩm thép cán nóng (CN)
- 法的根拠
- 3176/QĐ-BCT
- 推奨アクション
- Keep evidence of true origin and actual producer.
- 確認状況
- 根拠:HT + BT2026 品目政策欄(原典)。詳細な対象範囲は未確認
GREEN – VERIFIED DQ-001 MFN rate present in the source
- 説明
- The MFN rate 0% for 7211.14.15 was checked against BT2026 (cell BT2026!N11156), 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. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:
(a) Pig iron
Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits:
(b) Spiegeleisen
Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.
(c) Ferro-alloys
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following:
(d) Steel
Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon.
(e) Stainless steel
Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.
(f) Other alloy steel
Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:
(g) Remelting scrap ingots of iron or steel
Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.
(h) Granules
Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.
(ij) Semi-finished products
Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and
Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.
These products are not presented in coils.
(k) Flat-rolled products
Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:
Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.
Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.
(l) Bars and rods, hot-rolled, in irregularly wound coils
Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).
(m) Other bars and rods
Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may:
(n) Angles, shapes and sections
Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.
Chapter 72 does not include products of heading 73.01 or 73.02.
(o) Wire
Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.
(p) Hollow drill bars and rods
Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04.
2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.
Subheading Notes.
1. In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Alloy pig iron
Pig iron containing, by weight, one or more of the following elements in the specified proportions:
(b) Non-alloy free-cutting steel
Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:
(c) Silicon-electrical steel
Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.
(d) High speed steel
Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.
(e) Silico-manganese steel
Alloy steels containing by weight:
2. For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be observed:
A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.
For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c) must each exceed 10% by weight.
SUB-CHAPTER I
PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM
SUB-CHAPTER II
IRON AND NON-ALLOY STEEL
SUB-CHAPTER III
STAINLESS STEEL
SUB-CHAPTER IV
OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON- ALLOY STEEL
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022