章 83 · Miscellaneous articles of base metal
8301.20.00
Locks of a kind used for motor vehicles
- 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal
- - Locks of a kind used for motor vehicles
Khóa móc và ổ khóa (loại mở bằng chìa, số hoặc điện), bằng kim loại cơ bản; móc cài và khung có móc cài, đi cùng ổ khóa, bằng kim loại cơ bản; chìa của các loại khóa trên, bằng kim loại cơ bản / - Ổ khóa thuộc loại sử dụng cho xe có động cơ
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
37.5%
15/2023/QĐ-TTg · 2023-07-15
优惠税率（最惠国）
25%
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 |
|---|---|---|---|---|---|
| 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 |
| 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 |
| 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 |
| AANZFTA | 5% | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | 从价税 |
| ACFTA | 5% (除外 CN) | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | 从价税 |
| AKFTA | 5% | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | 从价税 |
| VKFTA | 5% | BT2026 综合税则 2026 |
VK | 125/2022/NĐ-CP | 从价税 |
| VCFTA | 21% | 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 |
25% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 B) AU |
25% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 D) JP |
25% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 E) KR |
25% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 F) NZ |
25% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/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 |
| 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（*） |
| RCEP (附件 C) CN |
* 不享受优惠 | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 不享受优惠（*） |
| VIFTA | * 不享受优惠 | BT2026 综合税则 2026 |
Form VI (verify) | 131/2024/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。
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 11958 |
2022 - 2027 (một mức cho cả giai đoạn)5%
被排除的国家: CN |
| ATIGA AT · 行 11901 |
20220%
20230%
20240%
20250%
20260%
20270%
产品特定原产地规则: RVC40 hoặc CTSH |
| AJCEP AJ · 行 11953 |
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 11954 |
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 11957 |
2022 - 2027 (một mức cho cả giai đoạn)5%
含排除项的税率: 5 |
| AANZFTA AANZ · 行 11907 |
2022 - 2027 (một mức cho cả giai đoạn)5%
税率列 F（隐藏）: 5 |
| AIFTA AI · 行 11913 |
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 11946 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| VCFTA VC · 行 11991 |
202226%
202326%
202421%
202521%
202621%
202721%
|
| VN-EAEU EAV · 行 11976 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 11976 |
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 11993 |
202212.5%
20238.3%
20244.1%
20250%
20260%
20270%
|
| UKVFTA UKV · 行 11992 |
202212.5%
20238.3%
20244.1%
20250%
20260%
20270%
|
| CPTPP CPTPP · 行 11939 |
(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 11976 |
202225%
202325%
202425%
202525%
202625%
202725%
|
| RCEP B B · 行 11976 |
202225%
202325%
202425%
202525%
202625%
202725%
|
| RCEP C C · 行 11976 |
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
|
| RCEP D D · 行 11975 |
202225%
202325%
202425%
202525%
202625%
202725%
|
| RCEP E E · 行 11979 |
202225%
202325%
202425%
202525%
202625%
202725%
|
| RCEP F F · 行 11976 |
202225%
202325%
202425%
202525%
202625%
202725%
|
| VIFTA VI · 行 11072 |
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
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
- RCEP (附件 A) 25%, RCEP (附件 B) 25%, RCEP (附件 D) 25%, RCEP (附件 E) 25%, RCEP (附件 F) 25%: the preferential rate is equal to or higher than the MFN rate (25%) in the source tariff – claiming the FTA brings no saving.
- 相关数据
- MFN 25%
- 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 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
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
- 说明
- 8301.20.00 corresponds to Chapter 98 code 9849190 (specific MFN: 无数据). Applies only if Chapter 98 conditions are met.
- 相关数据
- - - Ổ khoá thuộc loại sử dụng cho xe có động cơ
- 法律依据
- 26/2023/NĐ-CP
- 建议措施
- Read the Chapter 98 conditions (Decree 26/2023/NĐ-CP as amended).
- 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 8301.20.00. 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 25% for 8301.20.00 was checked against BT2026 (cell BT2026!N12598), 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. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.
2. For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022