章 73 · Articles of iron or steel
7307.92.10
Having an internal diameter of less than 15 cm
- 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
- - Other:
- 7307.92 - - Threaded elbows, bends and sleeves:
- - - - Having an internal diameter of less than 15 cm
Phụ kiện ghép nối cho ống hoặc ống dẫn (ví dụ, khớp nối đôi, khuỷu, măng sông), bằng sắt hoặc thép / - Loại khác: / - - Ống khuỷu, khuỷu nối ống và măng sông, loại có ren để ghép nối: / - - - Có đường kính trong dưới 15 cm
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
15%
15/2023/QĐ-TTg · 2023-07-15
优惠税率（最惠国）
10%
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 > Phụ kiện ghép nối (trừ phụ kiện đúc). (Tham chiếu mã HS 6 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% 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% (除外 MM, PH) 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 |
| 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 |
| UKVFTA | 0% 公布的最低税率 | BT2026 综合税则 2026 |
EUR.1 | 117/2022/NĐ-CP | 从价税 |
| VCFTA | 0% 公布的最低税率 | BT2026 综合税则 2026 |
VC | 112/2022/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 |
| 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。
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 11046 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · 行 10989 |
20220%
20230%
20240%
20250%
20260%
20270%
产品特定原产地规则: RVC40; hoặc CTH ngoại trừ từ nhóm 7304, 7305 và 7306 |
| AJCEP AJ · 行 11041 |
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 11042 |
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 11043 |
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: MM, PH 含排除项的税率: 0(-MM, PH) |
| AANZFTA AANZ · 行 10995 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0 |
| AIFTA AI · 行 11001 |
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 11030 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 11079 |
20225%
20235%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · 行 11064 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 11064 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · 行 11081 |
20222.5%
20231.6%
20240.8%
20250%
20260%
20270%
|
| UKVFTA UKV · 行 11080 |
20222.5%
20231.6%
20240.8%
20250%
20260%
20270%
|
| CPTPP CPTPP · 行 11027 |
(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 11064 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · 行 11064 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · 行 11064 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · 行 11063 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · 行 11067 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · 行 11064 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · 行 10247 |
20248%
20256%
20264%
20272%
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-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 7307.92 has 2 lines; 7307.92.10 is distinguished from its siblings by: Having an internal diameter of less than 15 cm.
- 相关数据
- 7307.92.90 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 > Phụ kiện ghép nối (trừ phụ kiện đúc). (Tham chiếu mã HS 6 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 7307.92.10. 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 10% for 7307.92.10 was checked against BT2026 (cell BT2026!N11706), 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