類 83 · Miscellaneous articles of base metal

8311.20.21

In rolls

  1. 8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying
  2. 8311.20 - Cored wire of base metal, for electric arc-welding:
  3. - - Cored wire of alloy steel, containing by weight 4.5% or more of carbon and 20% or more of chromium:
  4. - - - In rolls

Dây, que, ống, tấm, điện cực và các sản phẩm tương tự, bằng kim loại cơ bản hoặc carbua kim loại, được bọc, phủ hoặc có lõi bằng chất trợ dung, loại dùng để hàn xì, hàn hơi, hàn điện hoặc bằng cách ngưng tụ kim loại hoặc carbua kim loại; dây và que, từ bột kim loại cơ bản được kết tụ, sử dụng trong phun kim loại / - Dây hàn bằng kim loại cơ bản, có lõi là chất trợ dung, dùng để hàn hồ quang điện: / - - Dây hàn bằng thép hợp kim, có lõi là chất trợ dung chứa hàm lượng carbon từ 4,5% trở lên và hàm lượng crôm từ 20% trở lên tính theo khối lượng: / - - - Dạng cuộn

単位: kg レベル: 8桁の細分 出典: BT2026 行 12694 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 3% 15/2023/QĐ-TTg · 2023/07/15
優遇税率(MFN) 2% 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
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-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
VIFTA 1.4% 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 12064
2022 - 2027 (một mức cho cả giai đoạn)0%
除外国: KH
ATIGA
AT · 行 12007
20220% 20230% 20240% 20250% 20260% 20270%
品目別規則: RVC40 hoặc CTSH
AJCEP
AJ · 行 12059
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 12060
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 12063
2022 - 2027 (một mức cho cả giai đoạn)0%
除外付き税率: 0
AANZFTA
AANZ · 行 12013
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列F(非表示): 0
AIFTA
AI · 行 12019
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 12052
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 12097
20225% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 12082
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 12082
20220% 20230% 20240% 20250% 20260% 20270%
EVFTA
EV-NK · 行 12099
20220% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · 行 12098
20220% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · 行 12045
(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 12082
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · 行 12082
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · 行 12082
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · 行 12081
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · 行 12085
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · 行 12082
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · 行 11168
20241.8% 20251.6% 20261.4% 20271.2%
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 HS-003 Classification Review Required – similar lines exist
説明
Subheading 8311.20 has 3 lines; 8311.20.21 is distinguished from its siblings by: In rolls.
関連データ
8311.20.29 Other; 8311.20.90 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 "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 8311.20.21. 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 2% for 8311.20.21 was checked against BT2026 (cell BT2026!N12694), 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. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.

2. For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.

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