章 76 · Aluminium and articles thereof
7615.20.20
Bedpans, urinals and chamber-pots
- 7615 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium
- 7615.20 - Sanitary ware and parts thereof:
- - - Bedpans, urinals and chamber-pots
Bộ đồ ăn, đồ nhà bếp hoặc các loại đồ gia dụng khác và các bộ phận của chúng, bằng nhôm; miếng dùng để cọ nồi và cọ rửa hoặc đánh bóng, găng tay và các loại tương tự bằng nhôm; đồ trang bị trong nhà vệ sinh và các bộ phận của chúng, bằng nhôm / - Đồ trang bị trong nhà vệ sinh và bộ phận của chúng: / - - Bô để giường bệnh, bô đi tiểu hoặc bô để phòng ngủ
2026 年适用税费
来源：BT2026 综合税则（更新至 2026 年 4 月 5 日）增值税减免说明: Không được giảm VAT theo 174/2025/NĐ-CP - PL1: Nhôm > Kim loại quý. (Tham chiếu mã HS 2 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 |
| 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 |
| 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 |
| EVFTA | 3.7% | BT2026 综合税则 2026 |
EUR.1 | 116/2022/NĐ-CP | 从价税 |
| UKVFTA | 3.7% | BT2026 综合税则 2026 |
EUR.1 | 117/2022/NĐ-CP | 从价税 |
| AHKFTA | 6% | BT2026 综合税则 2026 |
AHK | 123/2022/NĐ-CP | 从价税 |
| VIFTA | 17.1% | 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 11629 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · 行 11572 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · 行 11624 |
30/12/2022 - 31/3/20232%
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 11625 |
30/12/2022 - 31/3/20234%
01/4/2023 - 31/3/20242%
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 11628 |
2022 - 2027 (một mức cho cả giai đoạn)0%
含排除项的税率: 0 |
| AANZFTA AANZ · 行 11578 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0 |
| AIFTA AI · 行 11584 |
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 11617 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 11662 |
20225%
20233%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · 行 11647 |
20228.2%
20235.5%
20242.7%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 11647 |
202218%
202312%
202412%
20256%
20266%
20270%
|
| EVFTA EV-NK · 行 11664 |
202218.7%
202315%
202411.2%
20257.5%
20263.7%
20270%
变更标记（辅助）: X |
| UKVFTA UKV · 行 11663 |
202218.7%
202315%
202411.2%
20257.5%
20263.7%
20270%
变更标记（辅助）: X |
| CPTPP CPTPP · 行 11610 |
(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 11647 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · 行 11647 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · 行 11647 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · 行 11646 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · 行 11650 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · 行 11647 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · 行 10774 |
202425.7%
202521.4%
202617.1%
202712.9%
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）。
出口关税
| 描述 | 税率 | 行 |
|---|---|---|
| - - Bô để giường bệnh, bô đi tiểu hoặc bô để phòng ngủ | 0% | XK!2143 |
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。
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- 说明
- Item policy references a controlled list (source, Vietnamese): Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I)
- 法律依据
- 08/2023/TT-BCT
- 建议措施
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- 核实状态
- 源文件中引用的文件；有效性未核实
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- 说明
- Item policy references a controlled list (source, Vietnamese): HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
- 法律依据
- 08/2023/TT-BCT
- 建议措施
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- 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 7615.20 has 2 lines; 7615.20.20 is distinguished from its siblings by: Bedpans, urinals and chamber-pots.
- 相关数据
- 7615.20.90 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: Nhôm > Kim loại quý. (Tham chiếu mã HS 2 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 7615.20.20. 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 30% for 7615.20.20 was checked against BT2026 (cell BT2026!N12281), 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
Subheading Notes
1. In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Aluminium, not alloyed
Metal containing by weight at least 99% of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:
XEM BẢNG 6
(1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn.
(2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%.
(b) Aluminium alloys
Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:
(i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; or
(ii) the total content by weight of such other elements exceeds 1%.
2. Notwithstanding the provisions of Note 9 (c) to Section XV, for the purposes of subheading 7616.91 the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022