Capítulo 72 · Iron and steel
7210.70.13
Painted after coating with aluminium-zinc alloys
- 7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated
- 7210.70 - Painted, varnished or coated with plastics:
- - - Containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less:
- - - - Painted after coating with aluminium-zinc alloys
Các sản phẩm sắt hoặc thép không hợp kim được cán phẳng, có chiều rộng từ 600mm trở lên, đã dát phủ (clad), phủ, mạ (coated) hoặc tráng (plated) / - Được sơn, quét vécni hoặc phủ plastic: / - - Có hàm lượng carbon dưới 0,6% tính theo khối lượng và chiều dày không quá 1,5 mm: / - - - Được sơn sau khi phủ, mạ bằng hợp kim nhôm - kẽm
Impostos aplicáveis em 2026
Fonte: pauta consolidada BT2026 (atualizada em 05/04/2026)Nota sobre a redução do IVA: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Sản phẩm thép cuộn phẳng đã được dát phủ, mạ hoặc tráng; Sản phẩm thép kỹ thuật điện, thép gió > Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, đã được dát phủ, mạ hoặc tráng. Gồm: Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, được mạ hoặc tráng thiếc; Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, được mạ hoặc tráng chì kể cả hợp kim chì thiếc; Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, được mạ hoặc tráng kẽm bằng phương pháp điện phân; Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, được mạ hoặc tráng kẽm bằng phương pháp khác; Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, được mạ hoặc tráng oxit crôm hoặc bằng crôm và oxit crôm; Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, được mạ hoặc tráng nhôm; Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, được sơn, quét vecni hoặc phủ plastic (Tham chiếu mã HS 4 số)
Taxas preferenciais especiais (ACL) – 2026
| FTA | Taxa | Base dos dados | Prova de origem | Base jurídica | Estado |
|---|---|---|---|---|---|
| ACFTA | 0% Mais baixa publicada | Pauta consolidada BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| AHKFTA | 0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
AHK | 123/2022/NĐ-CP | Ad valorem |
| AJCEP | 0% Mais baixa publicada | Pauta consolidada BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 0% Mais baixa publicada | Pauta consolidada BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| EVFTA | 0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VJEPA | 0% Mais baixa publicada | Pauta consolidada BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| VKFTA | 0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| VN-EAEU | 0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
EAV | 113/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Mais baixa publicada | Pauta consolidada BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| VCFTA | 1% | Pauta consolidada BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
3,3% | Pauta consolidada BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo B) AU |
3,3% | Pauta consolidada BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo F) NZ |
3,3% | Pauta consolidada BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo C) CN |
3,8% | Pauta consolidada BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 3,5% | Pauta consolidada BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| AANZFTA | 5% | Pauta consolidada BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo D) JP |
5% | Pauta consolidada BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo E) KR |
5% | Pauta consolidada BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| CPTPP | 0,9/0; M: 1,3/0 | Pauta consolidada BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Requer interpretação |
| VN-CAM | Sem dados | Sem dados | S | 56/2026/NĐ-CP | Sem dados |
| VNCU | Sem dados | Sem dados | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | Sem dados |
| AIFTA | * não elegível | Pauta consolidada BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Não elegível (*) |
Uma taxa publicada não significa que as mercadorias sejam elegíveis. É necessário cumprir as regras de origem e dispor de uma prova de origem válida.
Executar o Smart Tariff Advisory Comparar ACL Calcular impostos
Histórico de taxas / desagravamento por ano
Das folhas das listas de ACL 2022–2027
| FTA | Períodos |
|---|---|
| ACFTA AC · linha 10443 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · linha 10394 |
20220%
20230%
20240%
20250%
20260%
20270%
Regra específica do produto: Đối với các sản phẩm thuộc nhóm 7208: RVC40; hoặc CTH ngoại trừ từ nhóm 7208 và 7211; Đối với các sản phẩm thuộc nhóm 7209: RVC40; hoặc CTH ngoại trừ từ nhóm 7209 và 7211 |
| AJCEP AJ · linha 10446 |
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 · linha 10447 |
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 · linha 10448 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Taxa com exclusões: 0 |
| AANZFTA AANZ · linha 10400 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Coluna de taxa F (oculta): 5 |
| AIFTA AI · linha 10406 |
30/12/2022* não elegível
31/12/2022 - 30/12/2023* não elegível
31/12/2023 - 30/12/2024* não elegível
31/12/2024 - 31/12/2025* não elegível
01/01/2026 - 31/12/2026* não elegível
01/01/2027 - 31/12/2027* não elegível
|
| VKFTA VK · linha 10431 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · linha 10484 |
20221%
20231%
20241%
20251%
20261%
20270%
|
| VN-EAEU EAV · linha 10469 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · linha 10469 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · linha 10486 |
20222,5%
20231,6%
20240,8%
20250%
20260%
20270%
|
| UKVFTA UKV · linha 10485 |
20222,5%
20231,6%
20240,8%
20250%
20260%
20270%
|
| CPTPP CPTPP · linha 10428 |
(I) → 2021*Sem dados
(II) → 2022*Sem dados
(III) → 2023*Sem dados
(IV) → 2024*Sem dados
(V) → 2025*Sem dados
(VI) → 2026*Sem dados
(VII) → 2027*Sem dados
|
| RCEP A RCEPT-A · linha 10463 |
20224,7%
20234,3%
20244%
20253,7%
20263,3%
20273%
|
| RCEP B B · linha 10463 |
20224,7%
20234,3%
20244%
20253,7%
20263,3%
20273%
|
| RCEP C C · linha 10463 |
20224,8%
20234,5%
20244,3%
20254%
20263,8%
20273,5%
|
| RCEP D D · linha 10462 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| RCEP E E · linha 10466 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| RCEP F F · linha 10463 |
20224,7%
20234,3%
20244%
20253,7%
20263,3%
20273%
|
| VIFTA VI · linha 9678 |
20244,5%
20254%
20263,5%
20273%
Coluna auxiliar J: 8 |
* Os períodos do CPTPP (I)–(VII) são associados a anos por comparação com a BT2026 (dados DERIVADOS – verificar).
Aconselhamento e avisos
Avaliação geral (a origem não é considerada). Execute o Smart Tariff Advisory para uma avaliação específica da origem.
YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
- Descrição
- Item policy (source, Vietnamese): DM mặt hàng đã được cắt giảm kiểm tra chuyên ngành (765/QĐ-BCT ngày 29/03/2019)*
- Referência jurídica
- 765/QĐ-BCT
- Ação recomendada
- Prepare inspection/certification filings under the cited instruments before clearance.
- Estado da verificação
- Diploma citado na fonte; vigência não verificada
YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
- Descrição
- Item policy (source, Vietnamese): Hàng hóa nhóm 2 (2711/QĐ-BKHCN 2022)
- Referência jurídica
- 2711/QĐ-BKHCN
- Ação recomendada
- Prepare inspection/certification filings under the cited instruments before clearance.
- Estado da verificação
- Diploma citado na fonte; vigência não verificada
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- Descrição
- AANZFTA 5%, RCEP (Anexo D) 5%, RCEP (Anexo E) 5%: the preferential rate is equal to or higher than the MFN rate (5%) in the source tariff – claiming the FTA brings no saving.
- Dados relacionados
- MFN 5%
- Ação recomendada
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Estado da verificação
- Não verificado – verificação necessária
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- Descrição
- Subheading 7210.70 has 7 lines; 7210.70.13 is distinguished from its siblings by: Painted after coating with aluminium-zinc alloys.
- Dados relacionados
- 7210.70.12 Painted after coating with zinc; 7210.70.19 Other; 7210.70.21 Painted; 7210.70.29 Other; 7210.70.91 Painted; 7210.70.99 Other
- Referência jurídica
- 31/2022/TT-BTC
- Ação recomendada
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Estado da verificação
- Não verificado – verificação necessária
YELLOW – REVIEW REQUIRED HS-004 HS code introduced in the 2023 nomenclature
- Descrição
- 7210.70.13 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
- Dados relacionados
- MOI: 7210.70.13
- Referência jurídica
- 31/2022/TT-BTC
- Ação recomendada
- Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
- Estado da verificação
- Não verificado – verificação necessária
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Descrição
- The VAT column shows "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Sản phẩm thép cuộn phẳng đã được dát phủ, mạ hoặc tráng; Sản phẩm thép kỹ thuật điện, thép gió > Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, đã được dát phủ, mạ hoặc tráng. Gồm: Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, được mạ hoặc tráng thiếc; Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, được mạ hoặc tráng chì kể cả hợp kim chì thiếc; Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, được mạ hoặc tráng kẽm bằng phương pháp điện phân; Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, được mạ hoặc tráng kẽm bằng phương pháp khác; Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, được mạ hoặc tráng oxit crôm hoặc bằng crôm và oxit crôm; Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, được mạ hoặc tráng nhôm; Thép không hợp kim cuộn phẳng có chiều rộng ≥ 600mm, được sơn, quét vecni hoặc phủ plastic (Tham chiếu mã HS 4 số)
- Referência jurídica
- 174/2025/NĐ-CP - PL1
- Ação recomendada
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Estado da verificação
- Não verificado – verificação necessária
YELLOW – REVIEW REQUIRED TR-003 Trade remedy exists for other origins
- Descrição
- Antidumping: Một số sản phẩm thép hợp kim hoặc không hợp kim được cán phẳng, được sơn – applies to KR, CN (2822/QĐ-BCT). The selected origin is not listed, but circumvention risk should be considered.
- Dados relacionados
- TR-10 · Áp thuế chống bán phá giá đối với Một số sản phẩm thép hợp kim hoặc không hợp kim được cán phẳng, được sơn (KR, CN)
- Referência jurídica
- 2822/QĐ-BCT
- Ação recomendada
- Keep evidence of true origin and actual producer.
- Estado da verificação
- Base: HT + coluna de política por posição da BT2026 (fonte); âmbito detalhado não verificado
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Descrição
- The MFN rate 5% for 7210.70.13 was checked against BT2026 (cell BT2026!N11130), basis 26/2023/NĐ-CP.
- Referência jurídica
- 26/2023/NĐ-CP
- Ação recomendada
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Estado da verificação
- Confrontado com o ficheiro pautal de origem
Notas de capítulo
Notes
1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:
(a) Pig iron
Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits:
(b) Spiegeleisen
Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.
(c) Ferro-alloys
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following:
(d) Steel
Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon.
(e) Stainless steel
Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.
(f) Other alloy steel
Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:
(g) Remelting scrap ingots of iron or steel
Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.
(h) Granules
Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.
(ij) Semi-finished products
Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and
Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.
These products are not presented in coils.
(k) Flat-rolled products
Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:
Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.
Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.
(l) Bars and rods, hot-rolled, in irregularly wound coils
Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).
(m) Other bars and rods
Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may:
(n) Angles, shapes and sections
Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.
Chapter 72 does not include products of heading 73.01 or 73.02.
(o) Wire
Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.
(p) Hollow drill bars and rods
Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04.
2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.
Subheading Notes.
1. In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Alloy pig iron
Pig iron containing, by weight, one or more of the following elements in the specified proportions:
(b) Non-alloy free-cutting steel
Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:
(c) Silicon-electrical steel
Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.
(d) High speed steel
Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.
(e) Silico-manganese steel
Alloy steels containing by weight:
2. For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be observed:
A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.
For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c) must each exceed 10% by weight.
SUB-CHAPTER I
PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM
SUB-CHAPTER II
IRON AND NON-ALLOY STEEL
SUB-CHAPTER III
STAINLESS STEEL
SUB-CHAPTER IV
OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON- ALLOY STEEL
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022