章 92 · Musical instruments; parts and accessories of such articles
9209.91.10
Strung backs, keyboards and metal frames for upright pianos
- 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds
- - Other:
- 9209.91 - - Parts and accessories for pianos:
- - - - Strung backs, keyboards and metal frames for upright pianos
Các bộ phận (ví dụ, bộ phận cơ cho hộp nhạc) và các phụ kiện (ví dụ, thẻ (card), đĩa và trục quay dùng cho nhạc cụ cơ học) của nhạc cụ; máy nhịp, thanh mẫu, tiêu và sáo các loại / - Loại khác: / - - Bộ phận và phụ kiện của đàn piano: / - - - Tấm đỡ đàn dây, đàn phím và khung kim loại của đàn piano loại đứng
2026 年适用税费
来源：BT2026 综合税则（更新至 2026 年 4 月 5 日）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 |
| AHKFTA | 0% 公布的最低税率 | BT2026 综合税则 2026 |
AHK | 123/2022/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 |
| 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 |
| 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 |
| VIFTA | 1.7% | 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 17728 |
2022 - 2027 (một mức cho cả giai đoạn)0%
|
| ATIGA AT · 行 17657 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AJCEP AJ · 行 17713 |
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%
|
| VJEPA VJ · 行 17714 |
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 17719 |
2022 - 2027 (một mức cho cả giai đoạn)0%
含排除项的税率: 0 |
| AANZFTA AANZ · 行 17675 |
2022 - 2027 (một mức cho cả giai đoạn)0%
税率列 F（隐藏）: 0 |
| AIFTA AI · 行 17671 |
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 17717 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VCFTA VC · 行 17779 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · 行 17757 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · 行 17750 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| EVFTA EV-NK · 行 17780 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| UKVFTA UKV · 行 17779 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| CPTPP CPTPP · 行 17873 |
(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 17742 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP B B · 行 17742 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP C C · 行 17740 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP D D · 行 17739 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP E E · 行 17743 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| RCEP F F · 行 17742 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| VIFTA VI · 行 16625 |
20242.6%
20252.1%
20261.7%
20271.3%
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 9209.91 has 2 lines; 9209.91.10 is distinguished from its siblings by: Strung backs, keyboards and metal frames for upright pianos.
- 相关数据
- 9209.91.90 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 9209.91.10. 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 3% for 9209.91.10 was checked against BT2026 (cell BT2026!N18398), 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) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;
(c) Toy instruments or apparatus (heading 95.03);
(d) Brushes for cleaning musical instruments (heading 96.03), or monopods, bipods, tripods and similar articles (heading 96.20); or
(e) Collectors' pieces or antiques (heading 97.05 or 97.06).
2. Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.
Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.