章 70 · Glass and glassware

7005.30.10

In squares or rectangular shape, whether or not one or more corners have been cut

  1. 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
  2. 7005.30 - Wired glass:
  3. - - In squares or rectangular shape, whether or not one or more corners have been cut

Kính nổi và kính đã mài hoặc đánh bóng bề mặt, ở dạng tấm, đã hoặc chưa tráng lớp hấp thụ, lớp phản chiếu hoặc không phản chiếu, nhưng chưa gia công cách khác / - Kính có cốt lưới: / - - Hình vuông hoặc hình chữ nhật, đã hoặc chưa cắt một hoặc nhiều góc (SEN)

单位: m2/unit 级别: 8 位税号 2023 年新增 来源: BT2026 行 10478 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 45% 15/2023/QĐ-TTg · 2023-07-15
优惠税率(最惠国) 30% 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

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
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
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
EVFTA 3.1% BT2026 综合税则
2026
EUR.1 116/2022/NĐ-CP 从价税
UKVFTA 3.1% BT2026 综合税则
2026
EUR.1 117/2022/NĐ-CP 从价税
AKFTA 5% BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP 从价税
VKFTA 5% BT2026 综合税则
2026
VK 125/2022/NĐ-CP 从价税
VIFTA 21% BT2026 综合税则
2026
Form VI (verify) 131/2024/NĐ-CP 从价税
VCFTA 24% BT2026 综合税则
2026
VC 112/2022/NĐ-CP 从价税
AJCEP 30% BT2026 综合税则
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP 从价税
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
30% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 B)
AU
30% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 C)
CN
30% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 D)
JP
30% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 E)
KR
30% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 F)
NZ
30% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
VJEPA 30% BT2026 综合税则
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/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
ACFTA 50% BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP 从价税
AHKFTA * 不享受优惠 BT2026 综合税则
2026
AHK 123/2022/NĐ-CP 不享受优惠(*)
AIFTA * 不享受优惠 BT2026 综合税则
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP 不享受优惠(*)

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 9956
2022 - 2027 (một mức cho cả giai đoạn)50%
ATIGA
AT · 行 9907
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 9959
30/12/2022 - 31/3/202330% 01/4/2023 - 31/3/202430% 01/4/2024 - 31/3/202530% 01/4/2025 - 31/3/202630% 01/4/2026 - 31/3/202730% 01/4/2027 - 31/3/202830%
VJEPA
VJ · 行 9960
30/12/2022 - 31/3/202330% 01/4/2023 - 31/3/202430% 01/4/2024 - 31/3/202530% 01/4/2025 - 31/3/202630% 01/4/2026 - 31/3/202730% 01/4/2027 - 31/3/202830%
AKFTA
AK · 行 9961
2022 - 2027 (một mức cho cả giai đoạn)5%
含排除项的税率: 5
AANZFTA
AANZ · 行 9913
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F(隐藏): 0
AIFTA
AI · 行 9919
30/12/2022* 不享受优惠 31/12/2022 - 30/12/2023* 不享受优惠 31/12/2023 - 30/12/2024* 不享受优惠 31/12/2024 - 31/12/2025* 不享受优惠 01/01/2026 - 31/12/2026* 不享受优惠 01/01/2027 - 31/12/2027* 不享受优惠
VKFTA
VK · 行 9944
20225% 20235% 20245% 20255% 20265% 20275%
VCFTA
VC · 行 9991
202230% 202330% 202424% 202524% 202624% 202724%
VN-EAEU
EAV · 行 9982
20226.8% 20234.5% 20242.3% 20250% 20260% 20270%
AHKFTA
AKH · 行 9982
2022* 不享受优惠 2023* 不享受优惠 2024* 不享受优惠 2025* 不享受优惠 2026* 不享受优惠 2027* 不享受优惠
EVFTA
EV-NK · 行 9993
202215.6% 202312.5% 20249.3% 20256.2% 20263.1% 20270%
变更标记(辅助): X
UKVFTA
UKV · 行 9992
202215.6% 202312.5% 20249.3% 20256.2% 20263.1% 20270%
变更标记(辅助): X
CPTPP
CPTPP · 行 9939
(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 9976
202230% 202330% 202430% 202530% 202630% 202730%
RCEP B
B · 行 9976
202230% 202330% 202430% 202530% 202630% 202730%
RCEP C
C · 行 9976
202230% 202330% 202430% 202530% 202630% 202730%
RCEP D
D · 行 9975
202230% 202330% 202430% 202530% 202630% 202730%
RCEP E
E · 行 9979
202230% 202330% 202430% 202530% 202630% 202730%
RCEP F
F · 行 9976
202230% 202330% 202430% 202530% 202630% 202730%
VIFTA
VI · 行 9225
202427% 202524% 202621% 202718%
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 FTA-013 FTA rate not lower than MFN
说明
AJCEP 30%, RCEP (附件 A) 30%, RCEP (附件 B) 30%, RCEP (附件 C) 30%, RCEP (附件 D) 30%, RCEP (附件 E) 30%, RCEP (附件 F) 30%, VJEPA 30%, ACFTA 50%: the preferential rate is equal to or higher than the MFN rate (30%) in the source tariff – claiming the FTA brings no saving.
相关数据
MFN 30%
建议措施
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
核实状态
未核实 – 需要检查
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
说明
Subheading 7005.30 has 2 lines; 7005.30.10 is distinguished from its siblings by: In squares or rectangular shape, whether or not one or more corners have been cut.
相关数据
7005.30.90 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 HS-004 HS code introduced in the 2023 nomenclature
说明
7005.30.10 is flagged as a code newly added in the 2023 tariff (worksheet MOI). Contracts, C/Os or older documents may cite 2017 codes.
相关数据
MOI: 7005.30.10
法律依据
31/2022/TT-BTC
建议措施
Make sure the C/O and documents show a consistent HS code; the source has no old→new correlation table.
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
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
说明
7005.30.10 corresponds to Chapter 98 code 9848.00.00 (specific MFN: 5%). Applies only if Chapter 98 conditions are met.
相关数据
Kính quang học, chưa được gia công về mặt quang học.
法律依据
26/2023/NĐ-CP
建议措施
Read the Chapter 98 conditions (Decree 26/2023/NĐ-CP as amended).
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 7005.30.10. 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 30% for 7005.30.10 was checked against BT2026 (cell BT2026!N10478), 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) Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);

(b) Articles of Chapter 71 (for example, imitation jewellery);

(c) Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

(d) Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;

(e) Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;

(f) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;

(g) Luminaires and lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05;

(h) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or

(ij) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.

2. For the purposes of headings 70.03, 70.04 and 70.05:

(a) glass is not regarded as “worked” by reason of any process it has undergone before annealing;

(b) cutting to shape does not affect the classification of glass in sheets;

(c) the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.

3. The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles.

4. For the purposes of heading 70.19, the expression “glass wool” means:

(a) Mineral wools with a silica (SiO2) content not less than 60% by weight;

(b) Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight.

Mineral wools which do not comply with the above specifications fall in heading 68.06.

5. Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica.

Subheading Note

1. For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24%.

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