章 72 · Iron and steel

7216.40.90

Other

  1. 7216 Angles, shapes and sections of iron or non-alloy steel
  2. 7216.40 - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more:
  3. - - Other

Sắt hoặc thép không hợp kim dạng góc, khuôn, hình / - Hình chữ L hoặc chữ T, chưa được gia công quá mức cán nóng, kéo nóng hoặc ép đùn, có chiều cao từ 80 mm trở lên: / - - Loại khác

单位: kg 级别: 8 位税号 来源: BT2026 行 11336 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 22.5% 15/2023/QĐ-TTg · 2023-07-15
优惠税率(最惠国) 15% 26/2023/NĐ-CP · 2023-07-15
增值税 10 / 8 (多个税率) 174/2025/NĐ-CP - PL1 · 30/06/20025 (源文件中的日期无效,保持原样)
特别消费税 无数据
环境保护税 无数据
出口税 无数据

增值税减免说明: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Sản phẩm Thép dạng thanh, que, dạng góc, khuôn hình cán nóng > Thép dạng góc, khuôn, hình (trừ vật liệu xây dựng và góc, khuôn, hình đã được hàn). Gồm: Thép không hợp kim dạng góc, khuôn, hình; Thép không gỉ dạng góc, khuôn, hình; Thép hợp kim khác dạng góc, khuôn, hình (Tham chiếu mã HS 4 số)

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
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
ATIGA 0% 公布的最低税率 BT2026 综合税则
2026
D 126/2022/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
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
CPTPP 1.8% · M: 2.7% BT2026 综合税则
(VI)
CPTPP 115/2022/NĐ-CP 从价税
EVFTA 3.6% BT2026 综合税则
2026
EUR.1 116/2022/NĐ-CP 从价税
UKVFTA 3.6% BT2026 综合税则
2026
EUR.1 117/2022/NĐ-CP 从价税
AANZFTA 5% BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP 从价税
VCFTA 5% BT2026 综合税则
2026
VC 112/2022/NĐ-CP 从价税
VKFTA 10% BT2026 综合税则
2026
VK 125/2022/NĐ-CP 从价税
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
12% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 B)
AU
12% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 C)
CN
12% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 D)
JP
12% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 E)
KR
12% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 F)
NZ
12% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
VIFTA 12% BT2026 综合税则
2026
Form VI (verify) 131/2024/NĐ-CP 从价税
ACFTA 15% (除外 TH) BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/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
AKFTA 32% BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/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 10655
2022 - 2027 (một mức cho cả giai đoạn)15%
被排除的国家: TH
ATIGA
AT · 行 10606
20220% 20230% 20240% 20250% 20260% 20270%
产品特定原产地规则: RVC40
AJCEP
AJ · 行 10658
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 10659
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 10660
2022 - 2027 (một mức cho cả giai đoạn)32%
含排除项的税率: 32
AANZFTA
AANZ · 行 10612
2022 - 2027 (một mức cho cả giai đoạn)5%
税率列 F(隐藏): 5
AIFTA
AI · 行 10618
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 10645
202210% 202310% 202410% 202510% 202610% 202710%
VCFTA
VC · 行 10696
202210% 202310% 20245% 20255% 20265% 20275%
VN-EAEU
EAV · 行 10681
20222.7% 20231.8% 20240.9% 20250% 20260% 20270%
AHKFTA
AKH · 行 10681
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 10698
20227.2% 20236.3% 20245.4% 20254.5% 20263.6% 20272.7%
变更标记(辅助): X
UKVFTA
UKV · 行 10697
20227.2% 20236.3% 20245.4% 20254.5% 20263.6% 20272.7%
变更标记(辅助): X
CPTPP
CPTPP · 行 10644
(I) → 2021*6.3% (II) → 2022*5.4% (III) → 2023*4.5% (IV) → 2024*3.6% (V) → 2025*2.7% (VI) → 2026*1.8% (VII) → 2027*0.9%
RCEP A
RCEPT-A · 行 10681
202212% 202312% 202412% 202512% 202612% 202712%
RCEP B
B · 行 10681
202212% 202312% 202412% 202512% 202612% 202712%
RCEP C
C · 行 10681
202212% 202312% 202412% 202512% 202612% 202712%
RCEP D
D · 行 10680
202212% 202312% 202412% 202512% 202612% 202712%
RCEP E
E · 行 10684
202212% 202312% 202412% 202512% 202612% 202712%
RCEP F
F · 行 10681
202212% 202312% 202412% 202512% 202612% 202712%
VIFTA
VI · 行 9884
202412% 202512% 202612% 202712%
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-001 Specialised inspection
说明
Item policy (source, Vietnamese): DM mặt hàng đã được cắt giảm kiểm tra chuyên ngành (765/QĐ-BCT ngày 29/03/2019)
法律依据
765/QĐ-BCT
建议措施
Prepare inspection/certification filings under the cited instruments before clearance.
核实状态
源文件中引用的文件;有效性未核实
YELLOW – REVIEW REQUIRED DOC-001 Specialised inspection
说明
Item policy (source, Vietnamese): Hàng hóa nhóm 2 (2711/QĐ-BKHCN 2022)
法律依据
2711/QĐ-BKHCN
建议措施
Prepare inspection/certification filings under the cited instruments before clearance.
核实状态
源文件中引用的文件;有效性未核实
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
说明
The CPTPP cell "1,8; M: 2,7" has a general 1.8% and an "M:" 2.7% rate (commonly read as the Mexico schedule – verify).
法律依据
115/2022/NĐ-CP
建议措施
Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
核实状态
未核实 – 需要检查
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
说明
CPTPP: consolidated BT2026 shows "1,8; M: 2,7", the FTA schedule for period (VI) shows "1,8".
法律依据
115/2022/NĐ-CP
建议措施
Check the original Decree and amendments to determine the correct rate.
核实状态
未核实 – 需要检查
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
说明
ACFTA 15%, AKFTA 32%: the preferential rate is equal to or higher than the MFN rate (15%) in the source tariff – claiming the FTA brings no saving.
相关数据
MFN 15%
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 7216.40 has 2 lines; 7216.40.90 is distinguished from its siblings by: Other.
相关数据
7216.40.10 Containing by weight 0.6% or more of carbon
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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Sản phẩm Thép dạng thanh, que, dạng góc, khuôn hình cán nóng > Thép dạng góc, khuôn, hình (trừ vật liệu xây dựng và góc, khuôn, hình đã được hàn). Gồm: Thép không hợp kim dạng góc, khuôn, hình; Thép không gỉ dạng góc, khuôn, hình; Thép hợp kim khác dạng góc, khuôn, hình (Tham chiếu mã HS 4 số)
法律依据
174/2025/NĐ-CP - PL1
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 7216.40.90. 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 15% for 7216.40.90 was checked against BT2026 (cell BT2026!N11336), 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. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a) Pig iron

Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits:

(b) Spiegeleisen

Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.

(c) Ferro-alloys

Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following:

(d) Steel

Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon.

(e) Stainless steel

Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.

(f) Other alloy steel

Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:

(g) Remelting scrap ingots of iron or steel

Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.

(h) Granules

Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.

(ij) Semi-finished products

Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and

Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.

These products are not presented in coils.

(k) Flat-rolled products

Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:

Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.

Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.

(l) Bars and rods, hot-rolled, in irregularly wound coils

Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).

(m) Other bars and rods

Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may:

(n) Angles, shapes and sections

Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.

Chapter 72 does not include products of heading 73.01 or 73.02.

(o) Wire

Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.

(p) Hollow drill bars and rods

Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04.

2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.

3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

Subheading Notes.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Alloy pig iron

Pig iron containing, by weight, one or more of the following elements in the specified proportions:

(b) Non-alloy free-cutting steel

Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:

(c) Silicon-electrical steel

Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.

(d) High speed steel

Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.

(e) Silico-manganese steel

Alloy steels containing by weight:

2. For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be observed:

A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.

For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c) must each exceed 10% by weight.

SUB-CHAPTER I

PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM

SUB-CHAPTER II

IRON AND NON-ALLOY STEEL

SUB-CHAPTER III

STAINLESS STEEL

SUB-CHAPTER IV

OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON- ALLOY STEEL

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