章 56 · Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
5607.90.22
Of other hard (leaf) fibres
- 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics
- 5607.90 - Other:
- - - Of abaca (Manila hemp or Musa textilis Nee) or other hard (leaf) fibres:
- - - - Of other hard (leaf) fibres
Dây xe, chão bện (cordage), thừng và cáp, đã hoặc chưa tết hoặc bện và đã hoặc chưa ngâm tẩm, tráng, phủ hoặc bao ngoài bằng cao su hoặc plastic / - Loại khác: / - - Từ xơ chuối abaca (Manila hemp hoặc Musa textilis Nee) hoặc các xơ (lá thực vật) cứng khác: / - - - Từ các xơ (lá thực vật) cứng khác
2026 年适用税费
来源:BT2026 综合税则(更新至 2026 年 4 月 5 日)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 |
| 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 |
| 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 |
| AHKFTA | 2% | BT2026 综合税则 2026 |
AHK | 123/2022/NĐ-CP | 从价税 |
| AIFTA | 6% | BT2026 综合税则 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | 从价税 |
| RCEP (附件 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
6% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 B) AU |
6% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 C) CN |
6% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 E) KR |
6% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 F) NZ |
6% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 D) JP |
6.5% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| VIFTA | 6.9% | 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。
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 8299 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · 行 8253 |
20220%
20230%
20240%
20250%
20260%
20270%
产品特定原产地规则: RVC40; hoặc CC; hoặc Quy tắc hàng dệt may |
| AJCEP AJ · 行 8303 |
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 8304 |
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 8305 |
2022 - 2027 (một mức cho cả giai đoạn)0%
含排除项的税率: 0 |
| AANZFTA AANZ · 行 8259 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F(隐藏): 0 |
| AIFTA AI · 行 8266 |
30/12/20227%
31/12/2022 - 30/12/20236.5%
31/12/2023 - 30/12/20246%
31/12/2024 - 31/12/20256%
01/01/2026 - 31/12/20266%
01/01/2027 - 31/12/20276%
|
| VKFTA VK · 行 8288 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 8335 |
20222%
20231%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · 行 8315 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 8328 |
20227%
20235%
20245%
20252%
20262%
20270%
|
| EVFTA EV-NK · 行 8332 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · 行 8332 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · 行 8283 |
(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 8320 |
202210.8%
20239.6%
20248.4%
20257.2%
20266%
20274.8%
|
| RCEP B B · 行 8320 |
202210.8%
20239.6%
20248.4%
20257.2%
20266%
20274.8%
|
| RCEP C C · 行 8320 |
202210.8%
20239.6%
20248.4%
20257.2%
20266%
20274.8%
|
| RCEP D D · 行 8320 |
202210.9%
20239.8%
20248.7%
20257.6%
20266.5%
20275.5%
|
| RCEP E E · 行 8323 |
202210.8%
20239.6%
20248.4%
20257.2%
20266%
20274.8%
|
| RCEP F F · 行 8320 |
202210.8%
20239.6%
20248.4%
20257.2%
20266%
20274.8%
|
| VIFTA VI · 行 7681 |
202410.3%
20258.6%
20266.9%
20275.1%
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)。
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): 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 HS-003 Classification Review Required – similar lines exist
- 说明
- Subheading 5607.90 has 5 lines; 5607.90.22 is distinguished from its siblings by: Of other hard (leaf) fibres.
- 相关数据
- 5607.90.10 Of artificial fibres; 5607.90.21 Of abaca (Manila hemp or Musa textilis Nee); 5607.90.30 Of jute or other textile bast fibres of heading 53.03; 5607.90.90 Other
- 法律依据
- 31/2022/TT-BTC
- 建议措施
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- 核实状态
- 未核实 – 需要检查
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- 说明
- The VAT column shows "8/10".
- 法律依据
- 181/2025/NĐ-CP
- 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 5607.90.22. 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 12% for 5607.90.22 was checked against BT2026 (cell BT2026!N8684), 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) Wadding, felt or nonwovens, impregnated, coated or covered substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading 34.01, polishes, creams or similar preparations of heading 34.05, fabric softeners of heading 38.09) where the textile material is present merely as a carrying medium;
(b) Textile products of heading 58.11;
(c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 68.05);
(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 68.14);
(e) Metal foil on a backing of felt or nonwovens (generally Section XIV or XV); or
(f) Sanitary towels (pads) and tampons, napkins (diapers) and napkin liners and similar articles of heading 96.19.
2. The term “felt” includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.
3. Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).
Heading 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.
Headings 56.02 and 56.03 do not, however, cover:
(a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);
(b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or
(c) Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).
4. Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022