VN Tariff IntelligenceHSコード・輸出入関税・FTA・スマート関税アドバイザリー

類 73 · Articles of iron or steel

7306.40.19

Other

  1. 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
  2. 7306.40 - Other, welded, of circular cross-section, of stainless steel:
  3. - - Boiler tubes:
  4. - - - Other

Các loại ống, ống dẫn và thanh hình rỗng khác, bằng sắt hoặc thép (ví dụ, nối hở hoặc hàn, tán đinh hoặc ghép bằng cách tương tự) / - Loại khác, được hàn, có mặt cắt ngang hình tròn, bằng thép không gỉ: / - - Ống dùng cho nồi hơi: / - - - Loại khác

単位: kg レベル: 8桁の細分 出典: BT2026 行 11653 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 10.5% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 7% 26/2023/NĐ-CP · 2023/07/15
付加価値税 10 / 8 (複数の税率) 174/2025/NĐ-CP - PL1 · 30/06/20025 (原典の日付が無効なため、そのまま保持)
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

VAT減税に関する注記: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Ống và ống dẫn, ống khớp nối các loại bằng Thép > Ống và ống dẫn bằng thép có nối ghép (được hàn, tán bằng đinh, ghép với nhau bằng cách tương tự...). (Tham chiếu mã HS 4 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
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 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
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% (除く ID, MM, TH) 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
UKVFTA 0% 公表最低税率 BT2026 統合税率表
2026		 EUR.1 117/2022/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 1% BT2026 統合税率表
2026		 AHK 123/2022/NĐ-CP 従価税
VCFTA 2% BT2026 統合税率表
2026		 VC 112/2022/NĐ-CP 従価税
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 3.5% 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
 3.5% 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
 3.5% 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
 3.5% 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
 3.5% 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
 3.8% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VIFTA 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 10984
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: MY, TH
ATIGA
AT · 行 10935
20220% 20230% 20240% 20250% 20260% 20270%
品目別規則: RVC40 hoặc CC
AJCEP
AJ · 行 10987
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 10988
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 10989
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: ID, MM, TH 除外付き税率: 0(-ID, MM, TH)
AANZFTA
AANZ · 行 10941
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 10947
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 10976
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 11025
20224% 20234% 20243% 20253% 20262% 20271%
VN-EAEU
EAV · 行 11010
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 11010
20224% 20233% 20243% 20251% 20261% 20270%
EVFTA
EV-NK · 行 11027
20223.5% 20232.3% 20241.1% 20250% 20260% 20270%
UKVFTA
UKV · 行 11026
20223.5% 20232.3% 20241.1% 20250% 20260% 20270%
CPTPP
CPTPP · 行 10973
(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 11010
20226.3% 20235.6% 20244.9% 20254.2% 20263.5% 20272.8%
RCEP B
B · 行 11010
20226.3% 20235.6% 20244.9% 20254.2% 20263.5% 20272.8%
RCEP C
C · 行 11010
20226.3% 20235.6% 20244.9% 20254.2% 20263.5% 20272.8%
RCEP D
D · 行 11009
20226.4% 20235.7% 20245.1% 20254.5% 20263.8% 20273.2%
RCEP E
E · 行 11013
20226.3% 20235.6% 20244.9% 20254.2% 20263.5% 20272.8%
RCEP F
F · 行 11010
20226.3% 20235.6% 20244.9% 20254.2% 20263.5% 20272.8%
VIFTA
VI · 行 10194
20246% 20255% 20264% 20273%
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 DOC-001 Specialised inspection
説明
Item policy (source, Vietnamese): Chứng nhận chất lượng ATKT và BVMT sau TQ, trước khi đưa ra thị trường (12/2022/TT-BGTVT và 62/2024/TT-BGTVT)
法的根拠
12/2022/TT-BGTVT, 62/2024/TT-BGTVT
推奨アクション
Prepare inspection/certification filings under the cited instruments before clearance.
確認状況
原典で引用された文書。有効性は未確認
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
説明
Item policy (source, Vietnamese): DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT)
法的根拠
42/2019/TT-BCT, 33/2025/TT-BCT
推奨アクション
Read the referenced 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 HS-003 Classification Review Required – similar lines exist
説明
Subheading 7306.40 has 5 lines; 7306.40.19 is distinguished from its siblings by: Other.
関連データ
7306.40.11 With an external diameter not exceeding 12.5 mm; 7306.40.20 Stainless steel pipes and tubes, with an external diameter exceeding 105 mm; 7306.40.30 Pipes and tubes containing by weight at least 30% of nickel, with an external diameter not exceeding 10 mm; 7306.40.90 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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Ống và ống dẫn, ống khớp nối các loại bằng Thép > Ống và ống dẫn bằng thép có nối ghép (được hàn, tán bằng đinh, ghép với nhau bằng cách tương tự...). (Tham chiếu mã HS 4 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
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
説明
The source file records no trade remedy for 7306.40.19. 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 7% for 7306.40.19 was checked against BT2026 (cell BT2026!N11653), 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 the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72.

2. In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.

(1): Tham khảo TCVN 197-1:2014, TCVN 8855-1:2011 và TCVN 5905:1995

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