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 74 · Copper and articles thereof

7415.10.90

Other

  1. 7415 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper
  2. 7415.10 - Nails and tacks, drawing pins, staples and similar articles:
  3. - - Other

Đinh, đinh bấm, đinh ấn, ghim dập (trừ các loại thuộc nhóm 83.05) và các sản phẩm tương tự, bằng đồng hoặc bằng sắt hoặc thép có đầu bịt đồng; đinh vít, bu lông, đai ốc, đinh móc, đinh tán, chốt hãm, chốt định vị, vòng đệm (kể cả vòng đệm lò xo vênh) và các sản phẩm tương tự, bằng đồng / - Đinh và đinh bấm, đinh ấn, ghim dập và các sản phẩm tương tự: / - - Loại khác

単位: kg レベル: 8桁の細分 出典: BT2026 行 12093 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 30% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 20% 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 0% 26/2023/NĐ-CP · 2023/05/31

VAT減税に関する注記: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Đồng > Bán thành phẩm bằng chì, kẽm, thiếc hoặc hợp kim của chúng. (Tham chiếu mã HS 2 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% 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% 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
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
EVFTA 2.5% BT2026 統合税率表
2026		 EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 2.5% BT2026 統合税率表
2026		 EUR.1 117/2022/NĐ-CP 従価税
AHKFTA 4% 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
 10% 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
 10% 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
 10% 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
 10% 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
 10% 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
 10.9% BT2026 統合税率表
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 従価税
VIFTA 11.4% 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 11440
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 11383
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 11435
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 11436
30/12/2022 - 31/3/20232.5% 01/4/2023 - 31/3/20241% 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 11439
2022 - 2027 (một mức cho cả giai đoạn)0%
除外付き税率: 0
AANZFTA
AANZ · 行 11389
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 11395
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 11428
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 11473
20224% 20232% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 11458
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 11458
202212% 20238% 20248% 20254% 20264% 20270%
EVFTA
EV-NK · 行 11475
202212.5% 202310% 20247.5% 20255% 20262.5% 20270%
変更フラグ（補助）: X
UKVFTA
UKV · 行 11474
202212.5% 202310% 20247.5% 20255% 20262.5% 20270%
変更フラグ（補助）: X
CPTPP
CPTPP · 行 11421
(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 11458
202218% 202316% 202414% 202512% 202610% 20278%
RCEP B
B · 行 11458
202218% 202316% 202414% 202512% 202610% 20278%
RCEP C
C · 行 11458
202218% 202316% 202414% 202512% 202610% 20278%
RCEP D
D · 行 11457
202218.2% 202316.4% 202414.5% 202512.7% 202610.9% 20279.1%
RCEP E
E · 行 11461
202218% 202316% 202414% 202512% 202610% 20278%
RCEP F
F · 行 11458
202218% 202316% 202414% 202512% 202610% 20278%
VIFTA
VI · 行 10609
202417.1% 202514.3% 202611.4% 20278.6%
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）。

輸出税

記述税率行
- - Loại khác0% XK!1979
- Loại khác, chưa được ren:データなし XK!1980

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): 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 7415.10 has 3 lines; 7415.10.90 is distinguished from its siblings by: Other.
関連データ
7415.10.10 Nails; 7415.10.20 Staples
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: Đồng > Bán thành phẩm bằng chì, kẽm, thiếc hoặc hợp kim của chúng. (Tham chiếu mã HS 2 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 7415.10.90. 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 20% for 7415.10.90 was checked against BT2026 (cell BT2026!N12093), 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

Note

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Refined copper

Metal containing at least 99.85% by weight of copper; or

Metal containing at least 97.5% by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:

XEM BẢNG 4

(b) Copper alloys

Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:

(i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or

(ii) the total content by weight of such other elements exceeds 2.5%.

(c) Master alloys

Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus falls in heading 28.53.

Subheading Note

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Copper-zinc base alloys (brasses)

Alloys of copper and zinc, with or without other elements. When other elements are present:

(b) Copper-tin base alloys (bronzes)

Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%.

(c) Copper-nickel-zinc base alloys (nickel silvers)

Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% or more by weight (see copper-zinc alloys (brasses)).

(d) Copper-nickel base alloys

Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1% of zinc. When other elements are present, nickel predominates by weight over each of such other elements.

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