章 70 · Glass and glassware
7019.80.20
Articles of glass wool
- 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)
- 7019.80 - Glass wool and articles of glass wool:
- - - Articles of glass wool
Sợi thủy tinh (kể cả len thủy tinh) và các sản phẩm của nó (ví dụ, sợi xe (yarn), sợi thô, vải dệt thoi) / - Len thủy tinh và các sản phẩm từ len thủy tinh: / - - Các sản phẩm từ len thủy tinh
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 |
| 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 |
| 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 |
| 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 |
| EVFTA | 0 / 0 (多个税率) | BT2026 综合税则 2026 |
EUR.1 | 116/2022/NĐ-CP | 需要解释 |
| UKVFTA | 0 / 0 (多个税率) | BT2026 综合税则 2026 |
EUR.1 | 117/2022/NĐ-CP | 需要解释 |
| VCFTA | 0 / 0 (多个税率) | BT2026 综合税则 2026 |
VC | 112/2022/NĐ-CP | 需要解释 |
| VIFTA | 5.7 / 0 (多个税率) | BT2026 综合税则 2026 |
Form VI (verify) | 131/2024/NĐ-CP | 需要解释 |
| 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 10074 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · 行 10025 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · 行 10077 |
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 10078 |
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 10079 |
2022 - 2027 (một mức cho cả giai đoạn)0%
含排除项的税率: 0 |
| AANZFTA AANZ · 行 10031 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F(隐藏): 0 |
| AIFTA AI · 行 10037 |
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 10062 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 10111 |
2022无数据
2023无数据
2024无数据
2025无数据
2026无数据
2027无数据
|
| VN-EAEU EAV · 行 10100 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 10100 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · 行 10113 |
2022无数据
2023无数据
2024无数据
2025无数据
2026无数据
2027无数据
|
| UKVFTA UKV · 行 10112 |
2022无数据
2023无数据
2024无数据
2025无数据
2026无数据
2027无数据
|
| CPTPP CPTPP · 行 10057 |
(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 10094 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · 行 10094 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · 行 10094 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · 行 10093 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · 行 10097 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · 行 10094 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · 行 9332 |
2024无数据
2025无数据
2026无数据
2027无数据
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 7019.80 has 2 lines; 7019.80.20 is distinguished from its siblings by: Articles of glass wool.
- 相关数据
- 7019.80.10 Glass wool
- 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
- 7019.80.20 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: 7019.80.20
- 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
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- 说明
- The source file records no trade remedy for 7019.80.20. 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 3% for 7019.80.20 was checked against BT2026 (cell BT2026!N10583), 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