類 75 · Nickel and articles thereof
7507.20.00
Tube or pipe fittings
- 7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
- - Tube or pipe fittings
Các loại ống, ống dẫn và các phụ kiện để ghép nối của ống hoặc ống dẫn bằng niken (ví dụ, khớp nối đôi, khuỷu, măng sông) / - Phụ kiện để ghép nối của ống hoặc ống dẫn
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: Niken > Bán thành phẩm, sản phẩm bằng đồng hoặc hợp kim đồng. (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 |
| AHKFTA | 0% 公表最低税率 | BT2026 統合税率表 2026 |
AHK | 123/2022/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 |
| 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-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 |
| VN-EAEU | * 特恵対象外 | BT2026 統合税率表 2026 |
EAV | 113/2022/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 11506 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · 行 11449 |
20220%
20230%
20240%
20250%
20260%
20270%
品目別規則: RVC40 hoặc CTSH |
| AJCEP AJ · 行 11501 |
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 11502 |
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 11505 |
2022 - 2027 (một mức cho cả giai đoạn)0%
除外付き税率: 0 |
| AANZFTA AANZ · 行 11455 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0 |
| AIFTA AI · 行 11461 |
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 11494 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 11539 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · 行 11524 |
2022* 特恵対象外
2023* 特恵対象外
2024* 特恵対象外
2025* 特恵対象外
2026* 特恵対象外
2027* 特恵対象外
|
| AHKFTA AKH · 行 11524 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · 行 11541 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · 行 11540 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · 行 11487 |
(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 11524 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · 行 11524 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · 行 11524 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · 行 11523 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · 行 11527 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · 行 11524 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · 行 10666 |
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）。
輸出税
| 記述 | 税率 | 行 |
|---|---|---|
| - Phụ kiện để ghép nối của ống hoặc ống dẫn | 0% | XK!2035 |
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 TAX-001 Several VAT rates
- 説明
- The VAT column shows "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Niken > Bán thành phẩm, sản phẩm bằng đồng hoặc hợp kim đồng. (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 7507.20.00. 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 0% for 7507.20.00 was checked against BT2026 (cell BT2026!N12163), 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
Subheading Notes
1. In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Nickel, not alloyed
Metal containing by weight at least 99% of nickel plus cobalt, provided that:
(i) the cobalt content by weight does not exceed 1.5%, and
(ii) the content by weight of any other element does not exceed the limit specified in the following table:
XEM BẢNG 5 - BẢNG CÁC NGUYÊN TỐ KHÁC
(b) Nickel alloys
Metallic substances in which nickel predominates by weight over each of the other elements provided that:
(i) the content by weight of cobalt exceeds 1.5%,
(ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or
(iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%.
2. Notwithstanding the provisions of Note 9 (c) to Section XV, for the purposes of subheading 7508.10 the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.