WCO 分类路径

章39塑料及其制品
品目3917塑料管、软管及其附件
子目391732其他管子、软管
国家码39173295- - - - - Of other condensation or rearrangement polymerisation products; of vulcanised fibre; of cellulose nitrate, cellulose acetates and other chemical derivatives of cellulose, plasticised

39173295

现行

"- - - - - Of other condensation or rearrangement polymerisation products; of vulcanised fibre; of cellulose nitrate, cellulose acetates and other chemical derivatives of cellulose, plasticised"

HS 编码 39173295（第 39 章「塑料及其制品」；品目 3917「塑料管、软管及其附件」；子目 391732「其他管子、软管」）在越南税则中对应"- - - - - Of other condensation or rearrangement polymerisation products; of vulcanised fibre; of cellulose nitrate, cellulose acetates and other chemical derivatives of cellulose, plasticised"。越南海关对该编码商品征收MFN 税率 25.5、优惠税率 17。法定计量单位为kg/m/unit。目前有 22 项自贸协定优惠税率可适用于该编码。

税率清单

类别	税率	法规依据
MFN 税率 MFN rate	25.5	官方税则
优惠税率 Preferential rate	17	官方税则
增值税 VAT	8/10	官方税则

自贸协定优惠税率

22 项特惠可选 · 需原产地证明

协定 / 特惠	税率	生效期	法规
ATIGA	0%	30/12/2022	126/2022/NĐ-CP
AJCEP	0%	30/12/2022	120/2022/NĐ-CP
VJEPA	0%	30/12/2022	124/2022/NĐ-CP
AANZFTA	0%	30/12/2022	121/2022/NĐ-CP
VKFTA	0%	30/12/2022	125/2022/NĐ-CP
VCFTA	0%	30/12/2022	112/2022/NĐ-CP
VN-EAEU	0%	30/12/2022	113/2022/NĐ-CP
CPTPP	0%	30/12/2022	115/2022/NĐ-CP
EVFTA	0%	30/12/2022	116/2022/NĐ-CP
UKVFTA	0%	30/12/2022	117/2022/NĐ-CP
VN-LAO	0%	15/07/2025	206/2025/NĐ-CP
VIFTA	0%	15/10/2024	131/2024/NĐ-CP
ACFTA	0 (-ID, MM, PH)	30/12/2022	118/2022/NĐ-CP
AKFTA	0(-ID, PH)	30/12/2022	119/2022/NĐ-CP
AIFTA	*	30/12/2022	122/2022/NĐ-CP
AHKFTA	17%	30/12/2022	123/2022/NĐ-CP
RCEP-A	8,5	30/12/2022	129/2022/NĐ-CP
RCEP-B	8,5	30/12/2022	129/2022/NĐ-CP
RCEP-C	8,5	30/12/2022	129/2022/NĐ-CP
RCEP-D	9,3	30/12/2022	129/2022/NĐ-CP
RCEP-E	8,5	30/12/2022	129/2022/NĐ-CP
RCEP-F	8,5	30/12/2022	129/2022/NĐ-CP