章 63 · Other made up textile articles; sets; worn clothing and worn textile articles; rags

6305.32.10

Nonwoven

6305 Sacks and bags, of a kind used for the packing of goods
- Of man-made textile materials:
6305.32 - - Flexible intermediate bulk containers:
- - - Nonwoven

Bao và túi, loại dùng để đóng gói hàng / - Từ vật liệu dệt nhân tạo: / - - Túi, bao đựng hàng loại lớn có thể gấp, mở linh hoạt: / - - - Từ vải không dệt

单位: kg/unit 级别: 8 位税号 来源: BT2026 行 9872 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 18% 15/2023/QĐ-TTg · 2023-07-15

优惠税率（最惠国） 12% 26/2023/NĐ-CP · 2023-07-15

增值税 8 / 10 (多个税率) 181/2025/NĐ-CP · 2025-07-01

特别消费税无数据

环境保护税无数据

出口税无数据

特别优惠（FTA）税率——2026

原产国

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	8.4%	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 9406	2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA AT · 行 9357	20220% 20230% 20240% 20250% 20260% 20270% 产品特定原产地规则: RVC40; hoặc CC và sản phẩm phải được cắt và may tại lãnh thổ của bất kỳ nước thành viên nào; hoặc Quy tắc hàng dệt may
AJCEP AJ · 行 9409	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 9410	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 9411	2022 - 2027 (một mức cho cả giai đoạn)0% 含排除项的税率: 0
AANZFTA AANZ · 行 9363	2022 - 2027 (một mức cho cả giai đoạn)0% 税率列 F（隐藏）: 0
AIFTA AI · 行 9369	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 9394	20220% 20230% 20240% 20250% 20260% 20270% GIC: GIC
VCFTA VC · 行 9440	20222% 20231% 20240% 20250% 20260% 20270%
VN-EAEU EAV · 行 9419	20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA AKH · 行 9432	20220% 20230% 20240% 20250% 20260% 20270%
EVFTA EV-NK · 行 9442	20220% 20230% 20240% 20250% 20260% 20270%
UKVFTA UKV · 行 9441	20220% 20230% 20240% 20250% 20260% 20270%
CPTPP CPTPP · 行 9388	(I) → 20210% (II) → 20220% (III) → 20230% (IV) → 20240% (V) → 20250% (VI) → 20260% (VII) → 2027*0%
RCEP A RCEPT-A · 行 9426	20220% 20230% 20240% 20250% 20260% 20270%
RCEP B B · 行 9426	20220% 20230% 20240% 20250% 20260% 20270%
RCEP C C · 行 9426	20220% 20230% 20240% 20250% 20260% 20270%
RCEP D D · 行 9425	20220% 20230% 20240% 20250% 20260% 20270%
RCEP E E · 行 9429	20220% 20230% 20240% 20250% 20260% 20270%
RCEP F F · 行 9426	20220% 20230% 20240% 20250% 20260% 20270%
VIFTA VI · 行 8724	202410.8% 20259.6% 20268.4% 20277.2% 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 HS-003 Classification Review Required – similar lines exist

说明: Subheading 6305.32 has 3 lines; 6305.32.10 is distinguished from its siblings by: Nonwoven.
相关数据: 6305.32.20 Knitted or crocheted; 6305.32.90 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 6305.32.10. 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 6305.32.10 was checked against BT2026 (cell BT2026!N9872), 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. Sub-Chapter I applies only to made up articles, of any textile fabric.

2. Sub-Chapter I does not cover:

(a) Goods of Chapters 56 to 62; or

(b) Worn clothing or other worn articles of heading 63.09.

3. Heading 63.09 applies only to the following goods:

(a) Articles of textile materials:

(i) Clothing and clothing accessories, and parts thereof;

(ii) Blankets and travelling rugs;

(iii) Bed linen, table linen, toilet linen and kitchen linen;

(iv) Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05;

(b) Footwear and headgear of any material other than asbestos.

In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:

(i) they must show signs of appreciable wear, and

(ii) they must be presented in bulk or in bales, sacks or similar packings.

Subheading Note

1. Subheading 6304.20 covers articles made from warp knit fabrics, impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).

SUB-CHAPTER I

法律依据

15/2023/QĐ-TTg 有效（据源文件）
普通进口税
26/2023/NĐ-CP 有效（据源文件）
优惠税率（最惠国）
118/2022/NĐ-CP 有效（据源文件）
scheme.ACFTA
126/2022/NĐ-CP 有效（据源文件）
scheme.ATIGA
120/2022/NĐ-CP 有效（据源文件）
scheme.AJCEP
124/2022/NĐ-CP 有效（据源文件）
scheme.VJEPA
119/2022/NĐ-CP 有效（据源文件）
scheme.AKFTA
121/2022/NĐ-CP 有效（据源文件）
scheme.AANZFTA
122/2022/NĐ-CP 有效（据源文件）
scheme.AIFTA
125/2022/NĐ-CP 有效（据源文件）
scheme.VKFTA
112/2022/NĐ-CP 有效（据源文件）
scheme.VCFTA
113/2022/NĐ-CP 有效（据源文件）
scheme.VN-EAEU
115/2022/NĐ-CP 有效（据源文件）
scheme.CPTPP
123/2022/NĐ-CP 有效（据源文件）
scheme.AHKFTA
116/2022/NĐ-CP 有效（据源文件）
scheme.EVFTA
117/2022/NĐ-CP 有效（据源文件）
scheme.UKVFTA
206/2025/NĐ-CP 有效（据源文件）
scheme.VN-LAO
131/2024/NĐ-CP 未核实
scheme.VIFTA
129/2022/NĐ-CP 有效（据源文件）
scheme.RCEP
181/2025/NĐ-CP 有效（据源文件）
增值税