章 91 · Clocks and watches and parts thereof

9110.19.00

Rough movements

  1. 9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
  2. - Of watches:
  3. - - Rough movements

Máy đồng hồ thời gian hoặc đồng hồ cá nhân đủ bộ, chưa lắp ráp hoặc đã lắp ráp từng phần (cụm máy); máy đồng hồ thời gian hoặc máy đồng hồ cá nhân chưa đủ bộ, đã lắp ráp; máy đồng hồ thời gian hoặc máy đồng hồ cá nhân chưa đủ bộ, chưa lắp ráp / - Của đồng hồ cá nhân: / - - Máy đồng hồ chưa đủ bộ, chưa lắp ráp

单位: unit 级别: 8 位税号 来源: BT2026 行 18344 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 30% 15/2023/QĐ-TTg · 2023-07-15
优惠税率(最惠国) 20% 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
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
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
AHKFTA 4% 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
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 C)
CN
10% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
RCEP (附件 E)
KR
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 D)
JP
10.9% BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 从价税
VIFTA 14% 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。

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 17671
2022 - 2027 (một mức cho cả giai đoạn)0%
ATIGA
AT · 行 17600
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · 行 17656
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 17657
30/12/2022 - 31/3/20233% 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 17662
2022 - 2027 (một mức cho cả giai đoạn)0%
含排除项的税率: 0
AANZFTA
AANZ · 行 17618
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F(隐藏): 0
AIFTA
AI · 行 17614
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 17660
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 17722
20224% 20232% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · 行 17700
20225.5% 20233.6% 20241.8% 20250% 20260% 20270%
AHKFTA
AKH · 行 17693
202212% 20238% 20248% 20254% 20264% 20270%
EVFTA
EV-NK · 行 17723
202210% 20236.6% 20243.3% 20250% 20260% 20270%
UKVFTA
UKV · 行 17722
202210% 20236.6% 20243.3% 20250% 20260% 20270%
CPTPP
CPTPP · 行 17816
(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 17685
202218% 202316% 202414% 202512% 202610% 20278%
RCEP B
B · 行 17685
202218% 202316% 202414% 202512% 202610% 20278%
RCEP C
C · 行 17683
202218% 202316% 202414% 202512% 202610% 20278%
RCEP D
D · 行 17682
202218.2% 202316.4% 202414.5% 202512.7% 202610.9% 20279.1%
RCEP E
E · 行 17686
202218% 202316% 202414% 202512% 202610% 20278%
RCEP F
F · 行 17685
202218% 202316% 202414% 202512% 202610% 20278%
VIFTA
VI · 行 16577
202418% 202516% 202614% 202712%
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 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 9110.19.00. 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 20% for 9110.19.00 was checked against BT2026 (cell BT2026!N18344), 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. This Chapter does not cover:

(a) Clock or watch glasses or weights (classified according to their constituent material);

(b) Watch chains (heading 71.13 or 71.17, as the case may be);

(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14);

(d) Bearing balls (heading 73.26 or 84.82, as the case may be);

(e) Articles of heading 84.12 constructed to work without an escapement;

(f) Ball bearings (heading 84.82); or

(g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).

2. Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading 91.02.

3. For the purposes of this Chapter, the expression “watch movements” means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.

4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.