VN Tariff IntelligenceHS编码、进出口关税、自贸协定与智能关税建议

章 73 · Articles of iron or steel

7326.90.60

Bunsen burners

  1. 7326 Other articles of iron or steel
  2. 7326.90 - Other:
  3. - - Bunsen burners

Các sản phẩm khác bằng sắt hoặc thép / - Loại khác: / - - Đèn Bunsen

单位: kg/unit 级别: 8 位税号 来源: BT2026 行 11969 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 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% (除外 KH) 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
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) 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
VIFTA 0% 公布的最低税率 BT2026 综合税则
2026		 Form VI (verify) 131/2024/NĐ-CP 从价税
VCFTA 1% BT2026 综合税则
2026		 VC 112/2022/NĐ-CP 从价税
AHKFTA 3% BT2026 综合税则
2026		 AHK 123/2022/NĐ-CP 从价税
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 7.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 B)
AU
 7.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 C)
CN
 7.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 E)
KR
 7.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 F)
NZ
 7.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 D)
JP
 8.2% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
AIFTA 15% BT2026 综合税则
01/01/2026 - 31/12/2026		 AI 122/2022/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

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 11328
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: KH
ATIGA
AT · 行 11271
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 11323
30/12/2022 - 31/3/20231% 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 11324
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 11327
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: ID 含排除项的税率: 0(-ID)
AANZFTA
AANZ · 行 11277
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0
AIFTA
AI · 行 11283
30/12/202216% 31/12/2022 - 30/12/202315.5% 31/12/2023 - 30/12/202415% 31/12/2024 - 31/12/202515% 01/01/2026 - 31/12/202615% 01/01/2027 - 31/12/202715%
VKFTA
VK · 行 11314
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 11361
20226% 20235% 20243% 20252% 20261% 20270%
VN-EAEU
EAV · 行 11346
20220% 20230% 20240% 20250% 20260% 20270%
AHKFTA
AKH · 行 11346
20229% 20236% 20246% 20253% 20263% 20270%
EVFTA
EV-NK · 行 11363
20227.5% 20235% 20242.5% 20250% 20260% 20270%
UKVFTA
UKV · 行 11362
20227.5% 20235% 20242.5% 20250% 20260% 20270%
CPTPP
CPTPP · 行 11309
(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 11346
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP B
B · 行 11346
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP C
C · 行 11346
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP D
D · 行 11345
202213.6% 202312.3% 202410.9% 20259.5% 20268.2% 20276.8%
RCEP E
E · 行 11349
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
RCEP F
F · 行 11346
202213.5% 202312% 202410.5% 20259% 20267.5% 20276%
VIFTA
VI · 行 10510
202410% 20255% 20260% 20270%
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 FTA-013 FTA rate not lower than MFN
说明
AIFTA 15%: 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 7326.90 has 7 lines; 7326.90.60 is distinguished from its siblings by: Bunsen burners.
相关数据
7326.90.10 Ships' rudders; 7326.90.20 Spouts and cups for latex collection; 7326.90.30 Stainless steel clamp assemblies with rubber sleeves of a kind used for hubless cast iron pipes and pipe fittings; 7326.90.70 Horseshoes; riding boot spurs; 7326.90.91 Cigarette cases and boxes; 7326.90.99 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 "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 7326.90.60. 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 7326.90.60 was checked against BT2026 (cell BT2026!N11969), 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