章 26 · Ores, slag and ash

2616.90.00

Other

  1. 2616 Precious metal ores and concentrates
  2. - Other

Quặng kim loại quý và tinh quặng kim loại quý / - Loại khác

单位: kg 级别: 8 位税号 来源: BT2026 行 3198 源数据

2026 年适用税费

来源:BT2026 综合税则(更新至 2026 年 4 月 5 日)
普通进口税 5% 15/2023/QĐ-TTg · 2023-07-15
优惠税率(最惠国) 0% 26/2023/NĐ-CP · 2023-07-15
增值税 10 / 8 (多个税率) 174/2025/NĐ-CP - PL1 · 30/06/20025 (源文件中的日期无效,保持原样)
特别消费税 无数据
环境保护税 无数据
出口税 30 / 30 / 20 (多个税率) 26/2023/NĐ-CP · 2023-05-31

增值税减免说明: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Quặng mangan, đồng, niken, coban, crôm, vonfram và tinh các loại quặng đó > Quặng vàng và tinh quặng vàng. (Tham chiếu mã HS 8 số)

特别优惠(FTA)税率——2026

FTA税率数据依据原产地证明法律依据状态
AANZFTA 0% 公布的最低税率 BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP 从价税
ACFTA 0% 公布的最低税率 BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP 从价税
AHKFTA 0% 公布的最低税率 BT2026 综合税则
2026
AHK 123/2022/NĐ-CP 从价税
AIFTA 0% 公布的最低税率 BT2026 综合税则
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP 从价税
AJCEP 0% 公布的最低税率 BT2026 综合税则
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP 从价税
AKFTA 0% 公布的最低税率 BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP 从价税
ATIGA 0% 公布的最低税率 BT2026 综合税则
2026
D 126/2022/NĐ-CP 从价税
CPTPP 0% 公布的最低税率 BT2026 综合税则
(VI)
CPTPP 115/2022/NĐ-CP 从价税
EVFTA 0% 公布的最低税率 BT2026 综合税则
2026
EUR.1 116/2022/NĐ-CP 从价税
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
0% 公布的最低税率 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 B)
AU
0% 公布的最低税率 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 C)
CN
0% 公布的最低税率 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 D)
JP
0% 公布的最低税率 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 E)
KR
0% 公布的最低税率 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 F)
NZ
0% 公布的最低税率 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
UKVFTA 0% 公布的最低税率 BT2026 综合税则
2026
EUR.1 117/2022/NĐ-CP 从价税
VCFTA 0% 公布的最低税率 BT2026 综合税则
2026
VC 112/2022/NĐ-CP 从价税
VJEPA 0% 公布的最低税率 BT2026 综合税则
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP 从价税
VKFTA 0% 公布的最低税率 BT2026 综合税则
2026
VK 125/2022/NĐ-CP 从价税
VN-EAEU 0% 公布的最低税率 BT2026 综合税则
2026
EAV 113/2022/NĐ-CP 从价税
VN-LAO 0% 公布的最低税率 BT2026 综合税则 S 206/2025/NĐ-CP 从价税
VIFTA 0% 公布的最低税率 BT2026 综合税则
2026
Form VI (verify) 131/2024/NĐ-CP 从价税
VN-CAM 无数据 无数据 S 56/2026/NĐ-CP 无数据
VNCU 无数据 无数据 VNCB · Form VC (Cuba) 114/2022/NĐ-CP 无数据

公布了税率并不意味着货物符合条件。需要满足原产地规则并持有有效的原产地证明。

运行智能关税咨询 比较 FTA 计算税费

税率历史/按年降税

来自 2022–2027 年 FTA 税率表工作表
FTA期间
ACFTA
AC · 行 3195
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 3156
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 3194
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 3198
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 3198
2022 - 2027 (một mức cho cả giai đoạn)0%
含排除项的税率: 0
AANZFTA
AANZ · 行 3162
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F(隐藏): 0
AIFTA
AI · 行 3158
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 3158
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 3205
20220% 20230% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 3202
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 3210
20220% 20230% 20240% 20250% 20260% 20270%
EVFTA
EV-NK · 行 3181
20220% 20230% 20240% 20250% 20260% 20270%
UKVFTA
UKV · 行 3183
20220% 20230% 20240% 20250% 20260% 20270%
CPTPP
CPTPP · 行 3179
(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 3202
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · 行 3202
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · 行 3202
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · 行 3202
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · 行 3205
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · 行 3202
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · 行 2956
20240% 20250% 20260% 20270%
辅助列 J: 8

* CPTPP 期间(I)–(VII)通过与 BT2026 比对推导为年份(推导数据——请核实)。

出口关税

描述税率行
- Loại khác:无数据 XK!974
  • CPTPP 出口税率: 30 / 30 / 20 (多个税率)
  • EVFTA 出口税率: 30 / 30 / 20 (多个税率)
  • UKVFTA 出口税率: 30 / 30 / 20 (多个税率)

咨询与警告

一般评估(未考虑原产国)。如需按原产国评估,请运行智能关税咨询。

YELLOW – REVIEW REQUIRED DOC-004 Other item policy
说明
Item policy (source, Vietnamese): TNKS khai thác chưa chế biến thành SP khác (181/2025/NĐ-CP PL1)
法律依据
181/2025/NĐ-CP
建议措施
Read the referenced instruments.
核实状态
源文件中引用的文件;有效性未核实
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
说明
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)
法律依据
42/2019/TT-BCT, 33/2025/TT-BCT
建议措施
Read the referenced instruments.
核实状态
源文件中引用的文件;有效性未核实
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
说明
The VAT column shows "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Quặng mangan, đồng, niken, coban, crôm, vonfram và tinh các loại quặng đó > Quặng vàng và tinh quặng vàng. (Tham chiếu mã HS 8 số)
法律依据
174/2025/NĐ-CP - PL1
建议措施
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
核实状态
未核实 – 需要检查
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
说明
The source file records no trade remedy for 2616.90.00. This does NOT mean there is no risk.
建议措施
Check the MOIT Trade Remedies Authority database.
核实状态
未核实 – 需要检查
GREEN – VERIFIED DQ-001 MFN rate present in the source
说明
The MFN rate 0% for 2616.90.00 was checked against BT2026 (cell BT2026!N3198), basis 26/2023/NĐ-CP.
法律依据
26/2023/NĐ-CP
建议措施
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
核实状态
已与源税则文件核对

章注释

Notes

1. This Chapter does not cover:

(a) Slag or similar industrial waste prepared as macadam (heading 25.17);

(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);

(c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10);

(d) Basic slag of Chapter 31;

(e) Slag wool, rock wool or similar mineral wools (heading 68.06);

(f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12 or 85.49); or

(g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2. For the purposes of headings 26.01 to 26.17, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3. Heading 26.20 applies only to:

(a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 26.21); and

(b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Subheading Notes

1. For the purposes of subheading 2620.21, “leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.

2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.

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