類 73 · Articles of iron or steel
7326.90.30
Stainless steel clamp assemblies with rubber sleeves of a kind used for hubless cast iron pipes and pipe fittings
- 7326 Other articles of iron or steel
- 7326.90 - Other:
- - - Stainless steel clamp assemblies with rubber sleeves of a kind used for hubless cast iron pipes and pipe fittings
Các sản phẩm khác bằng sắt hoặc thép / - Loại khác: / - - Bộ kẹp bằng thép không gỉ đã lắp với măng sông cao su dùng cho các ống không có đầu nối và phụ kiện ghép nối bằng gang đúc(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）
通常輸入税
22.5%
15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN）
15%
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 ID) 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 | 3% | 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 |
7.5% | 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 |
7.5% | 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 |
7.5% | 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 |
7.5% | 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 |
7.5% | 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 |
8.2% | BT2026 統合税率表 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 従価税 |
| VIFTA | 6% | BT2026 統合税率表 2026 |
Form VI (verify) | 131/2024/NĐ-CP | 従価税 |
| AIFTA | 15% | 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。
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 11327 |
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: KH |
| ATIGA AT · 行 11270 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · 行 11322 |
30/12/2022 - 31/3/20231%
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 11323 |
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 11326 |
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: ID 除外付き税率: 0(-ID) |
| AANZFTA AANZ · 行 11276 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0 |
| AIFTA AI · 行 11282 |
30/12/202216%
31/12/2022 - 30/12/202315.5%
31/12/2023 - 30/12/202415%
31/12/2024 - 31/12/202515%
01/01/2026 - 31/12/202615%
01/01/2027 - 31/12/202715%
|
| VKFTA VK · 行 11313 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 11360 |
20223%
20231%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · 行 11345 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 11345 |
20229%
20236%
20246%
20253%
20263%
20270%
|
| EVFTA EV-NK · 行 11362 |
20227.5%
20235%
20242.5%
20250%
20260%
20270%
|
| UKVFTA UKV · 行 11361 |
20227.5%
20235%
20242.5%
20250%
20260%
20270%
|
| CPTPP CPTPP · 行 11308 |
(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 11345 |
202213.5%
202312%
202410.5%
20259%
20267.5%
20276%
|
| RCEP B B · 行 11345 |
202213.5%
202312%
202410.5%
20259%
20267.5%
20276%
|
| RCEP C C · 行 11345 |
202213.5%
202312%
202410.5%
20259%
20267.5%
20276%
|
| RCEP D D · 行 11344 |
202213.6%
202312.3%
202410.9%
20259.5%
20268.2%
20276.8%
|
| RCEP E E · 行 11348 |
202213.5%
202312%
202410.5%
20259%
20267.5%
20276%
|
| RCEP F F · 行 11345 |
202213.5%
202312%
202410.5%
20259%
20267.5%
20276%
|
| VIFTA VI · 行 10509 |
202412%
20259%
20266%
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 FTA-013 FTA rate not lower than MFN
- 説明
- AIFTA 15%: the preferential rate is equal to or higher than the MFN rate (15%) in the source tariff – claiming the FTA brings no saving.
- 関連データ
- MFN 15%
- 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 7326.90 has 7 lines; 7326.90.30 is distinguished from its siblings by: Stainless steel clamp assemblies with rubber sleeves of a kind used for hubless cast iron pipes and pipe fittings.
- 関連データ
- 7326.90.10 Ships' rudders; 7326.90.20 Spouts and cups for latex collection; 7326.90.60 Bunsen burners; 7326.90.70 Horseshoes; riding boot spurs; 7326.90.91 Cigarette cases and boxes; 7326.90.99 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 7326.90.30. 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 15% for 7326.90.30 was checked against BT2026 (cell BT2026!N11968), 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