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

7308.90.92

Guardrails

  1. 7308 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
  2. 7308.90 - Other:
  3. - - Other:
  4. - - - Guardrails

Các kết cấu (trừ nhà lắp ghép thuộc nhóm 94.06) và các bộ phận rời của các kết cấu (ví dụ, cầu và nhịp cầu, cửa cống, tháp, cột lưới, mái nhà, khung mái, cửa ra vào, cửa sổ, và các loại khung cửa, ngưỡng cửa ra vào, cửa chớp, lan can, cột trụ và các loại cột khác), bằng sắt hoặc thép; tấm, thanh, góc, khuôn, hình, ống và các loại tương tự, đã được gia công để dùng làm kết cấu, bằng sắt hoặc thép / - Loại khác: / - - Loại khác: / - - - Lan can bảo vệ

単位: kg レベル: 8桁の細分 出典: BT2026 行 11737 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 15% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 10% 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 KH) 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% (除く KH, ID, MM) 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
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 2% 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
 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
 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
 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
 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
 5% 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
RCEP (附属書 D)
JP
 5.5% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
AIFTA 7.5% BT2026 統合税率表
01/01/2026 - 31/12/2026		 AI 122/2022/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

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 11078
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: KH
ATIGA
AT · 行 11021
20220% 20230% 20240% 20250% 20260% 20270%
品目別規則: RVC40; hoặc CTH ngoại trừ từ nhóm 7208 đến 7212 và 7216
AJCEP
AJ · 行 11073
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 11074
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 11075
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: KH, ID, MM 除外付き税率: 0(-KH, ID, MM)
AANZFTA
AANZ · 行 11027
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 11033
30/12/20228% 31/12/2022 - 30/12/20237.5% 31/12/2023 - 30/12/20247.5% 31/12/2024 - 31/12/20257.5% 01/01/2026 - 31/12/20267.5% 01/01/2027 - 31/12/20277.5%
VKFTA
VK · 行 11062
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 11111
20222% 20231% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 11096
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 11096
20226% 20234% 20244% 20252% 20262% 20270%
EVFTA
EV-NK · 行 11113
20225% 20233.3% 20241.6% 20250% 20260% 20270%
UKVFTA
UKV · 行 11112
20225% 20233.3% 20241.6% 20250% 20260% 20270%
CPTPP
CPTPP · 行 11059
(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 11096
20229% 20238% 20247% 20256% 20265% 20274%
RCEP B
B · 行 11096
20229% 20238% 20247% 20256% 20265% 20274%
RCEP C
C · 行 11096
20229% 20238% 20247% 20256% 20265% 20274%
RCEP D
D · 行 11095
20229.1% 20238.2% 20247.3% 20256.4% 20265.5% 20274.5%
RCEP E
E · 行 11099
20229% 20238% 20247% 20256% 20265% 20274%
RCEP F
F · 行 11096
20229% 20238% 20247% 20256% 20265% 20274%
VIFTA
VI · 行 10278
20248% 20256% 20264% 20272%
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-004 Other item policy
説明
Item policy (source, Vietnamese): Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT )
法的根拠
42/2019/TT-BCT, 34/2025/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 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 7308.90 has 6 lines; 7308.90.92 is distinguished from its siblings by: Guardrails.
関連データ
7308.90.20 Prefabricated modular type joined by shear connectors; 7308.90.40 Corrugated and curved galvanised plates or sheets prepared for use in conduits, culverts or tunnels; 7308.90.50 Rails for ships; 7308.90.60 Perforated cable trays; 7308.90.99 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 7308.90.92. 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 10% for 7308.90.92 was checked against BT2026 (cell BT2026!N11737), 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