章 83 · Miscellaneous articles of base metal

8311.30.99

Other

  1. 8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying
  2. 8311.30 - Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame:
  3. - - Other:
  4. - - - Other

Dây, que, ống, tấm, điện cực và các sản phẩm tương tự, bằng kim loại cơ bản hoặc carbua kim loại, được bọc, phủ hoặc có lõi bằng chất trợ dung, loại dùng để hàn xì, hàn hơi, hàn điện hoặc bằng cách ngưng tụ kim loại hoặc carbua kim loại; dây và que, từ bột kim loại cơ bản được kết tụ, sử dụng trong phun kim loại / - Que hàn được phủ, bọc và dây hàn có lõi, bằng kim loại cơ bản, dùng để hàn chảy, hàn hơi hoặc hàn bằng ngọn lửa: / - - Loại khác: / - - - Loại khác

单位: kg 级别: 8 位税号 来源: BT2026 行 12703 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% 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
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
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 8.6% BT2026 综合税则
2026
Form VI (verify) 131/2024/NĐ-CP 从价税
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
10% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 B)
AU
10% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 F)
NZ
10% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 C)
CN
11.3% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
AHKFTA 15% BT2026 综合税则
2026
AHK 123/2022/NĐ-CP 从价税
RCEP (附件 D)
JP
15% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 E)
KR
15% 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
AIFTA 22.5% BT2026 综合税则
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP 从价税
AKFTA 24% BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP 从价税
VKFTA 24% BT2026 综合税则
2026
VK 125/2022/NĐ-CP 从价税

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 12073
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 12016
20220% 20230% 20240% 20250% 20260% 20270%
产品特定原产地规则: RVC40 hoặc CTSH
AJCEP
AJ · 行 12068
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 12069
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 12072
2022 - 2027 (một mức cho cả giai đoạn)24%
含排除项的税率: 24
AANZFTA
AANZ · 行 12022
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F(隐藏): 0
AIFTA
AI · 行 12028
30/12/202224% 31/12/2022 - 30/12/202323% 31/12/2023 - 30/12/202423% 31/12/2024 - 31/12/202522.5% 01/01/2026 - 31/12/202622.5% 01/01/2027 - 31/12/202722.5%
VKFTA
VK · 行 12061
202224% 202324% 202424% 202524% 202624% 202724%
VCFTA
VC · 行 12106
20225% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 12091
20226.8% 20234.5% 20242.3% 20250% 20260% 20270%
AHKFTA
AKH · 行 12091
202215% 202315% 202415% 202515% 202615% 202715%
EVFTA
EV-NK · 行 12108
202212.5% 20238.3% 20244.1% 20250% 20260% 20270%
UKVFTA
UKV · 行 12107
202212.5% 20238.3% 20244.1% 20250% 20260% 20270%
CPTPP
CPTPP · 行 12054
(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 12091
202214% 202313% 202412% 202511% 202610% 20279%
RCEP B
B · 行 12091
202214% 202313% 202412% 202511% 202610% 20279%
RCEP C
C · 行 12091
202214.3% 202313.5% 202412.8% 202512% 202611.3% 202710.5%
RCEP D
D · 行 12090
202215% 202315% 202415% 202515% 202615% 202715%
RCEP E
E · 行 12094
202215% 202315% 202415% 202515% 202615% 202715%
RCEP F
F · 行 12091
202214% 202313% 202412% 202511% 202610% 20279%
VIFTA
VI · 行 11177
202412.9% 202510.7% 20268.6% 20276.4%
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
AHKFTA 15%, RCEP (附件 D) 15%, RCEP (附件 E) 15%, AIFTA 22.5%, AKFTA 24%, VKFTA 24%: 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 8311.30 has 4 lines; 8311.30.99 is distinguished from its siblings by: Other.
相关数据
8311.30.21 In rolls; 8311.30.29 Other; 8311.30.91 In rolls
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 8311.30.99. 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 8311.30.99 was checked against BT2026 (cell BT2026!N12703), 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