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 76 · Aluminium and articles thereof

7615.10.10

Pot scourers and scouring or polishing pads, gloves and the like

  1. 7615 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium
  2. 7615.10 - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like:
  3. - - Pot scourers and scouring or polishing pads, gloves and the like

Bộ đồ ăn, đồ nhà bếp hoặc các loại đồ gia dụng khác và các bộ phận của chúng, bằng nhôm; miếng dùng để cọ nồi và cọ rửa hoặc đánh bóng, găng tay và các loại tương tự bằng nhôm; đồ trang bị trong nhà vệ sinh và các bộ phận của chúng, bằng nhôm / - Bộ đồ ăn, đồ nhà bếp hoặc các đồ gia dụng khác và các bộ phận của chúng; miếng cọ nồi và cọ rửa hoặc đánh bóng, găng tay và các loại tương tự: / - - Miếng cọ nồi và cọ rửa hoặc đánh bóng, găng tay và các loại tương tự

単位: kg/unit レベル: 8桁の細分 出典: BT2026 行 12278 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 45% 15/2023/QĐ-TTg · 2023/07/15
優遇税率（MFN） 30% 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: Nhôm > Kim loại quý. (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
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
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 3.7% BT2026 統合税率表
2026		 EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 3.7% BT2026 統合税率表
2026		 EUR.1 117/2022/NĐ-CP 従価税
AHKFTA 6% BT2026 統合税率表
2026		 AHK 123/2022/NĐ-CP 従価税
VCFTA 23% BT2026 統合税率表
2026		 VC 112/2022/NĐ-CP 従価税
VIFTA 21% 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 11626
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 11569
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 11621
30/12/2022 - 31/3/20232% 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 11622
30/12/2022 - 31/3/20234% 01/4/2023 - 31/3/20242% 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 11625
2022 - 2027 (một mức cho cả giai đoạn)0%
除外付き税率: 0
AANZFTA
AANZ · 行 11575
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F（非表示）: 0
AIFTA
AI · 行 11581
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 11614
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 11659
202229% 202329% 202423% 202523% 202623% 202723%
VN-EAEU
EAV · 行 11644
20228.2% 20235.5% 20242.7% 20250% 20260% 20270%
AHKFTA
AKH · 行 11644
202218% 202312% 202412% 20256% 20266% 20270%
EVFTA
EV-NK · 行 11661
202218.7% 202315% 202411.2% 20257.5% 20263.7% 20270%
変更フラグ（補助）: X
UKVFTA
UKV · 行 11660
202218.7% 202315% 202411.2% 20257.5% 20263.7% 20270%
変更フラグ（補助）: X
CPTPP
CPTPP · 行 11607
(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 11644
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · 行 11644
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · 行 11644
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · 行 11643
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · 行 11647
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · 行 11644
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · 行 10771
202427% 202524% 202621% 202718%
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
- - Miếng cọ nồi và cọ rửa hoặc đánh bóng, găng tay và các loại tương tự0% XK!2140

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。

ORANGE – HIGH RISK DOC-002 Licence / controlled list
説明
Item policy references a controlled list (source, Vietnamese): Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I)
法的根拠
08/2023/TT-BCT
推奨アクション
Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
確認状況
原典で引用された文書。有効性は未確認
ORANGE – HIGH RISK DOC-002 Licence / controlled list
説明
Item policy references a controlled list (source, Vietnamese): HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
法的根拠
08/2023/TT-BCT
推奨アクション
Verify whether the goods require a licence or are prohibited/restricted under the cited 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 7615.10 has 2 lines; 7615.10.10 is distinguished from its siblings by: Pot scourers and scouring or polishing pads, gloves and the like.
関連データ
7615.10.90 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: Nhôm > Kim loại quý. (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 7615.10.10. 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 30% for 7615.10.10 was checked against BT2026 (cell BT2026!N12278), 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) Aluminium, not alloyed

Metal containing by weight at least 99% of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:

XEM BẢNG 6

(1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn.

(2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%.

(b) Aluminium alloys

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

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

(ii) the total content by weight of such other elements exceeds 1%.

2. Notwithstanding the provisions of Note 9 (c) to Section XV, for the purposes of subheading 7616.91 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.

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