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章 73 · Articles of iron or steel

7306.40.11

With an external diameter not exceeding 12.5 mm

  1. 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
  2. 7306.40 - Other, welded, of circular cross-section, of stainless steel:
  3. - - Boiler tubes:
  4. - - - With an external diameter not exceeding 12.5 mm

Các loại ống, ống dẫn và thanh hình rỗng khác, bằng sắt hoặc thép (ví dụ, nối hở hoặc hàn, tán đinh hoặc ghép bằng cách tương tự) / - Loại khác, được hàn, có mặt cắt ngang hình tròn, bằng thép không gỉ: / - - Ống dùng cho nồi hơi: / - - - Với đường kính ngoài không quá 12,5 mm

单位: kg 级别: 8 位税号 来源: BT2026 行 11652 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 10.5% 15/2023/QĐ-TTg · 2023-07-15
优惠税率（最惠国） 7% 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: Ống và ống dẫn, ống khớp nối các loại bằng Thép > Ống và ống dẫn bằng thép có nối ghép (được hàn, tán bằng đinh, ghép với nhau bằng cách tương tự...). (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
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% (除外 MY, TH) 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
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% (除外 ID, MM, TH) 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
UKVFTA 0% 公布的最低税率 BT2026 综合税则
2026		 EUR.1 117/2022/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
AHKFTA 1% BT2026 综合税则
2026		 AHK 123/2022/NĐ-CP 从价税
VCFTA 2% BT2026 综合税则
2026		 VC 112/2022/NĐ-CP 从价税
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 3.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 B)
AU
 3.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 C)
CN
 3.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 E)
KR
 3.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 F)
NZ
 3.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 D)
JP
 3.8% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
VIFTA 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 10983
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: MY, TH
ATIGA
AT · 行 10934
20220% 20230% 20240% 20250% 20260% 20270%
产品特定原产地规则: RVC40 hoặc CC
AJCEP
AJ · 行 10986
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 10987
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 10988
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: ID, MM, TH 含排除项的税率: 0(-ID, MM, TH)
AANZFTA
AANZ · 行 10940
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0
AIFTA
AI · 行 10946
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 10975
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 11024
20224% 20234% 20243% 20253% 20262% 20271%
VN-EAEU
EAV · 行 11009
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 11009
20224% 20233% 20243% 20251% 20261% 20270%
EVFTA
EV-NK · 行 11026
20223.5% 20232.3% 20241.1% 20250% 20260% 20270%
UKVFTA
UKV · 行 11025
20223.5% 20232.3% 20241.1% 20250% 20260% 20270%
CPTPP
CPTPP · 行 10972
(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 11009
20226.3% 20235.6% 20244.9% 20254.2% 20263.5% 20272.8%
RCEP B
B · 行 11009
20226.3% 20235.6% 20244.9% 20254.2% 20263.5% 20272.8%
RCEP C
C · 行 11009
20226.3% 20235.6% 20244.9% 20254.2% 20263.5% 20272.8%
RCEP D
D · 行 11008
20226.4% 20235.7% 20245.1% 20254.5% 20263.8% 20273.2%
RCEP E
E · 行 11012
20226.3% 20235.6% 20244.9% 20254.2% 20263.5% 20272.8%
RCEP F
F · 行 11009
20226.3% 20235.6% 20244.9% 20254.2% 20263.5% 20272.8%
VIFTA
VI · 行 10193
20246% 20255% 20264% 20273%
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): Chứng nhận chất lượng ATKT và BVMT sau TQ, trước khi đưa ra thị trường (12/2022/TT-BGTVT và 62/2024/TT-BGTVT)
法律依据
12/2022/TT-BGTVT, 62/2024/TT-BGTVT
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-004 Other item policy
说明
Item policy (source, Vietnamese): DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT)
法律依据
42/2019/TT-BCT, 33/2025/TT-BCT
建议措施
Read the referenced instruments.
核实状态
源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
说明
Subheading 7306.40 has 5 lines; 7306.40.11 is distinguished from its siblings by: With an external diameter not exceeding 12.5 mm.
相关数据
7306.40.19 Other; 7306.40.20 Stainless steel pipes and tubes, with an external diameter exceeding 105 mm; 7306.40.30 Pipes and tubes containing by weight at least 30% of nickel, with an external diameter not exceeding 10 mm; 7306.40.90 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 "10/8". Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Ống và ống dẫn, ống khớp nối các loại bằng Thép > Ống và ống dẫn bằng thép có nối ghép (được hàn, tán bằng đinh, ghép với nhau bằng cách tương tự...). (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 7306.40.11. 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 7% for 7306.40.11 was checked against BT2026 (cell BT2026!N11652), 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 the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72.

2. In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.

(1): Tham khảo TCVN 197-1:2014, TCVN 8855-1:2011 và TCVN 5905:1995

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