WCO 分类路径
- 章52棉花
- 品目5206棉纱线（缝纫线除外），棉含量＜85%，非零售包装AI 译
- 子目520632单纱线密度<714.29分特但≥232.56分特(单纱公制支数>14但≤43)AI 译
- 国家码52063200- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
52063200
"- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)"
HS 编码 52063200（第 52 章「棉花」；品目 5206「棉纱线（缝纫线除外），棉含量＜85%，非零售包装」；子目 520632「单纱线密度<714.29分特但≥232.56分特(单纱公制支数>14但≤43)」）在越南税则中对应"- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)"。越南海关对该编码商品征收MFN 税率 7.5、优惠税率 5。法定计量单位为kg。该商品涉及 1 项进口管理规定或禁限措施，详见合规章节。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 |
|---|---|
MFN 税率 MFN rate | 7.5 |
优惠税率 Preferential rate | 5 |
增值税 VAT | 8/10 |
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 |
|---|---|
| ACFTA | 0% |
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AKFTA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| AHKFTA | 0% |
| EVFTA | 0% |
| UKVFTA | 0% |
| VN-LAO | 0% |
| RCEP-A | 0% |
| RCEP-B | 0% |
| RCEP-C | 0% |
| RCEP-D | 0% |
| RCEP-E | 0% |
| RCEP-F | 0% |
| VIFTA | 3.5% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân
42/2019/TT-BCT, 33/2025/TT-BCT
法规约束
同一 HS 6 位前缀 5206.32 在其他国家的税率对照