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

章 83 · Miscellaneous articles of base metal

8308.90.20

Spangles

  1. 8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist-watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal
  2. 8308.90 - Other, including parts:
  3. - - Spangles

Móc cài, khóa móc cài, khóa thắt lưng, cài thắt lưng, khóa có chốt, mắt cài khóa, khoen và các loại tương tự, bằng kim loại cơ bản, dùng cho quần áo hoặc phụ kiện quần áo, giày dép, trang sức, đồng hồ đeo tay, sách, bạt che, đồ da, hàng du lịch hoặc yên cương hoặc cho các sản phẩm hoàn thiện khác; đinh tán hình ống hoặc đinh tán có chân xòe, bằng kim loại cơ bản; hạt trang trí và trang kim, bằng kim loại cơ bản / - Loại khác, kể cả các bộ phận: / - - Trang kim

单位: kg/unit 级别: 8 位税号 来源: BT2026 行 12671 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 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
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% 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
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
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 12.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 B)
AU
 12.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 C)
CN
 12.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 E)
KR
 12.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 F)
NZ
 12.5% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 D)
JP
 13.6% BT2026 综合税则
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
VIFTA 14.3% 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
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（*）

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 12038
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: KH
ATIGA
AT · 行 11981
20220% 20230% 20240% 20250% 20260% 20270%
产品特定原产地规则: RVC40 hoặc CTSH
AJCEP
AJ · 行 12033
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 12034
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 12037
2022 - 2027 (một mức cho cả giai đoạn)0%
含排除项的税率: 0
AANZFTA
AANZ · 行 11987
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0
AIFTA
AI · 行 11993
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 12026
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 12071
20225% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 12056
20226.8% 20234.5% 20242.3% 20250% 20260% 20270%
AHKFTA
AKH · 行 12056
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 12073
202212.5% 20238.3% 20244.1% 20250% 20260% 20270%
UKVFTA
UKV · 行 12072
202212.5% 20238.3% 20244.1% 20250% 20260% 20270%
CPTPP
CPTPP · 行 12019
(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 12056
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP B
B · 行 12056
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP C
C · 行 12056
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP D
D · 行 12055
202222.7% 202320.5% 202418.2% 202515.9% 202613.6% 202711.4%
RCEP E
E · 行 12059
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
RCEP F
F · 行 12056
202222.5% 202320% 202417.5% 202515% 202612.5% 202710%
VIFTA
VI · 行 11145
202421.4% 202517.9% 202614.3% 202710.7%
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 HS-003 Classification Review Required – similar lines exist
说明
Subheading 8308.90 has 3 lines; 8308.90.20 is distinguished from its siblings by: Spangles.
相关数据
8308.90.10 Beads; 8308.90.90 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 "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 8308.90.20. 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 25% for 8308.90.20 was checked against BT2026 (cell BT2026!N12671), 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