章 70 · Glass and glassware

7019.90.90

Other

  1. 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)
  2. 7019.90 - Other:
  3. - - Other

Sợi thủy tinh (kể cả len thủy tinh) và các sản phẩm của nó (ví dụ, sợi xe (yarn), sợi thô, vải dệt thoi) / - Loại khác: / - - Loại khác

单位: kg/unit 级别: 8 位税号 来源: BT2026 行 10589 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 4.5% 15/2023/QĐ-TTg · 2023-07-15
优惠税率(最惠国) 3% 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
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 / 2.1 (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。

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 10080
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 10031
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 10083
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 10084
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 10085
2022 - 2027 (một mức cho cả giai đoạn)0%
含排除项的税率: 0
AANZFTA
AANZ · 行 10037
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F(隐藏): 0
AIFTA
AI · 行 10043
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 10068
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 10119
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 10106
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 10106
20220% 20230% 20240% 20250% 20260% 20270%
EVFTA
EV-NK · 行 10121
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 10120
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 10063
(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 10100
20220% 20230% 20240% 20250% 20260% 20270%
RCEP B
B · 行 10100
20220% 20230% 20240% 20250% 20260% 20270%
RCEP C
C · 行 10100
20220% 20230% 20240% 20250% 20260% 20270%
RCEP D
D · 行 10099
20220% 20230% 20240% 20250% 20260% 20270%
RCEP E
E · 行 10103
20220% 20230% 20240% 20250% 20260% 20270%
RCEP F
F · 行 10100
20220% 20230% 20240% 20250% 20260% 20270%
VIFTA
VI · 行 9340
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 7019.90 has 5 lines; 7019.90.90 is distinguished from its siblings by: Other.
相关数据
7019.90.20 Blinds; 7019.90.30 Glass fibre, excluding glass wool; 7019.90.40 Asphalt or coal-tar impregnated glass fibre outerwrap of a kind used for pipelines; 7019.90.50 Woven fabrics of rovings
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 7019.90.90. 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 7019.90.90 was checked against BT2026 (cell BT2026!N10589), 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