Capítulo 72 · Iron and steel
7225.40.10
Of high speed steel
- 7225 Flat-rolled products of other alloy steel, of a width of 600 mm or more
- 7225.40 - Other, not further worked than hot-rolled, not in coils:
- - - Of high speed steel
Thép hợp kim khác được cán phẳng, có chiều rộng từ 600 mm trở lên / - Loại khác, chưa được gia công quá mức cán nóng, không ở dạng cuộn: / - - Thép gió
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 không gia công quá mức cuộn nóng, chưa được dát phủ, mạ hoặc tráng > Thép hợp kim khác cuộn phẳng không gia công quá mức cuộn nóng, có chiều rộng ≥ 600mm. (Tham chiếu mã HS 6 số)
Taxas preferenciais especiais (ACL) – 2026
| FTA | Taxa | Base dos dados | Prova de origem | Base jurídica | Estado |
|---|---|---|---|---|---|
| AANZFTA | 0% Mais baixa publicada | Pauta consolidada BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| 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 |
| 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 |
| CPTPP | 0% Mais baixa publicada | Pauta consolidada BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo B) AU |
0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo C) CN |
0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo D) JP |
0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo E) KR |
0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Anexo F) NZ |
0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| UKVFTA | 0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VCFTA | 0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
VC | 112/2022/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 |
| VIFTA | 0% Mais baixa publicada | Pauta consolidada BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| 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 |
| AJCEP | 10% | Pauta consolidada BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| 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 10774 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · linha 10725 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · linha 10777 |
30/12/2022 - 31/3/202310%
01/4/2023 - 31/3/202410%
01/4/2024 - 31/3/202510%
01/4/2025 - 31/3/202610%
01/4/2026 - 31/3/202710%
01/4/2027 - 31/3/202810%
|
| VJEPA VJ · linha 10778 |
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 10779 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Taxa com exclusões: 0 |
| AANZFTA AANZ · linha 10731 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Coluna de taxa F (oculta): 0 |
| AIFTA AI · linha 10737 |
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 10764 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · linha 10815 |
20222%
20231%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · linha 10800 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · linha 10800 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · linha 10817 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · linha 10816 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · linha 10763 |
(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 · linha 10800 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · linha 10800 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · linha 10800 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · linha 10799 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · linha 10803 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · linha 10800 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · linha 9994 |
20240%
20250%
20260%
20270%
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 FTA-013 FTA rate not lower than MFN
- Descrição
- AJCEP 10%: the preferential rate is equal to or higher than the MFN rate (0%) in the source tariff – claiming the FTA brings no saving.
- Dados relacionados
- MFN 0%
- 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 7225.40 has 2 lines; 7225.40.10 is distinguished from its siblings by: Of high speed steel.
- Dados relacionados
- 7225.40.90 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 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 không gia công quá mức cuộn nóng, chưa được dát phủ, mạ hoặc tráng > Thép hợp kim khác cuộn phẳng không gia công quá mức cuộn nóng, có chiều rộng ≥ 600mm. (Tham chiếu mã HS 6 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
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Descrição
- The source file records no trade remedy for 7225.40.10. This does NOT mean there is no risk.
- Ação recomendada
- Check the MOIT Trade Remedies Authority database.
- Estado da verificação
- Não verificado – verificação necessária
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Descrição
- The MFN rate 0% for 7225.40.10 was checked against BT2026 (cell BT2026!N11450), 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