章 63 · Other made up textile articles; sets; worn clothing and worn textile articles; rags
6309.00.00
Worn clothing and other worn articles
Quần áo và các sản phẩm dệt may đã qua sử dụng khác
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 |
|---|---|---|---|---|---|
| ACFTA | 0% (除外 KH) 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 |
| ATIGA | 0% 公布的最低税率 | BT2026 综合税则 2026 |
D | 126/2022/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 |
| EVFTA | 36.3% | BT2026 综合税则 2026 |
EUR.1 | 116/2022/NĐ-CP | 从价税 |
| UKVFTA | 36.3% | BT2026 综合税则 2026 |
EUR.1 | 117/2022/NĐ-CP | 从价税 |
| CPTPP | 43.7% · M: 50% | BT2026 综合税则 (VI) |
CPTPP | 115/2022/NĐ-CP | 从价税 |
| AKFTA | 50% | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | 从价税 |
| RCEP (附件 A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
50% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 B) AU |
50% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 C) CN |
50% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 E) KR |
50% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| RCEP (附件 F) NZ |
50% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| VKFTA | 50% | BT2026 综合税则 2026 |
VK | 125/2022/NĐ-CP | 从价税 |
| RCEP (附件 D) JP |
54.5% | BT2026 综合税则 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | 从价税 |
| VIFTA | 70% | 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 |
| AANZFTA | * 不享受优惠 | BT2026 综合税则 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | 不享受优惠（*） |
| AHKFTA | * 不享受优惠 | BT2026 综合税则 2026 |
AHK | 123/2022/NĐ-CP | 不享受优惠（*） |
| AIFTA | * 不享受优惠 | BT2026 综合税则 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | 不享受优惠（*） |
| AJCEP | * 不享受优惠 | BT2026 综合税则 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | 不享受优惠（*） |
| VCFTA | * 不享受优惠 | BT2026 综合税则 2026 |
VC | 112/2022/NĐ-CP | 不享受优惠（*） |
| VJEPA | * 不享受优惠 | BT2026 综合税则 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | 不享受优惠（*） |
| VN-EAEU | * 不享受优惠 | BT2026 综合税则 2026 |
EAV | 113/2022/NĐ-CP | 不享受优惠（*） |
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 9462 |
2022 - 2027 (một mức cho cả giai đoạn)0%
被排除的国家: KH |
| ATIGA AT · 行 9413 |
20220%
20230%
20240%
20250%
20260%
20270%
产品特定原产地规则: WO hoặc Quy tắc hàng dệt may |
| AJCEP AJ · 行 9465 |
30/12/2022 - 31/3/2023* 不享受优惠
01/4/2023 - 31/3/2024* 不享受优惠
01/4/2024 - 31/3/2025* 不享受优惠
01/4/2025 - 31/3/2026* 不享受优惠
01/4/2026 - 31/3/2027* 不享受优惠
01/4/2027 - 31/3/2028* 不享受优惠
|
| VJEPA VJ · 行 9466 |
30/12/2022 - 31/3/2023* 不享受优惠
01/4/2023 - 31/3/2024* 不享受优惠
01/4/2024 - 31/3/2025* 不享受优惠
01/4/2025 - 31/3/2026* 不享受优惠
01/4/2026 - 31/3/2027* 不享受优惠
01/4/2027 - 31/3/2028* 不享受优惠
|
| AKFTA AK · 行 9467 |
2022 - 2027 (một mức cho cả giai đoạn)50%
含排除项的税率: 50 |
| AANZFTA AANZ · 行 9419 |
2022 - 2027 (một mức cho cả giai đoạn)* 不享受优惠
税率列 F（隐藏）: * |
| AIFTA AI · 行 9425 |
30/12/2022* 不享受优惠
31/12/2022 - 30/12/2023* 不享受优惠
31/12/2023 - 30/12/2024* 不享受优惠
31/12/2024 - 31/12/2025* 不享受优惠
01/01/2026 - 31/12/2026* 不享受优惠
01/01/2027 - 31/12/2027* 不享受优惠
|
| VKFTA VK · 行 9450 |
202250%
202350%
202450%
202550%
202650%
202750%
|
| VCFTA VC · 行 9496 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| VN-EAEU EAV · 行 9475 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| AHKFTA AKH · 行 9488 |
2022* 不享受优惠
2023* 不享受优惠
2024* 不享受优惠
2025* 不享受优惠
2026* 不享受优惠
2027* 不享受优惠
|
| EVFTA EV-NK · 行 9498 |
202272.7%
202363.6%
202454.5%
202545.4%
202636.3%
202727.2%
变更标记（辅助）: X |
| UKVFTA UKV · 行 9497 |
202272.7%
202363.6%
202454.5%
202545.4%
202636.3%
202727.2%
变更标记（辅助）: X |
| CPTPP CPTPP · 行 9444 |
(I) → 2021*75%
(II) → 2022*68.7%
(III) → 2023*62.5%
(IV) → 2024*56.2%
(V) → 2025*50%
(VI) → 2026*43.7%
(VII) → 2027*37.5%
|
| RCEP A RCEPT-A · 行 9482 |
202290%
202380%
202470%
202560%
202650%
202740%
|
| RCEP B B · 行 9482 |
202290%
202380%
202470%
202560%
202650%
202740%
|
| RCEP C C · 行 9482 |
202290%
202380%
202470%
202560%
202650%
202740%
|
| RCEP D D · 行 9481 |
202290.9%
202381.8%
202472.7%
202563.6%
202654.5%
202745.5%
|
| RCEP E E · 行 9485 |
202290%
202380%
202470%
202560%
202650%
202740%
|
| RCEP F F · 行 9482 |
202290%
202380%
202470%
202560%
202650%
202740%
|
| VIFTA VI · 行 8776 |
202490%
202580%
202670%
202760%
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。
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- 说明
- Item policy references a controlled list (source, Vietnamese): Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I)
- 法律依据
- 08/2023/TT-BCT
- 建议措施
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- 核实状态
- 源文件中引用的文件；有效性未核实
ORANGE – HIGH RISK DOC-002 Licence / controlled list
- 说明
- Item policy references a controlled list (source, Vietnamese): HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2)
- 法律依据
- 08/2023/TT-BCT
- 建议措施
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- 核实状态
- 源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
- 说明
- The CPTPP cell "43,7; M: 50" has a general 43.7% and an "M:" 50% rate (commonly read as the Mexico schedule – verify).
- 法律依据
- 115/2022/NĐ-CP
- 建议措施
- Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
- 核实状态
- 未核实 – 需要检查
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
- 说明
- CPTPP: consolidated BT2026 shows "43,7; M: 50", the FTA schedule for period (VI) shows "43,7".
- 法律依据
- 115/2022/NĐ-CP
- 建议措施
- Check the original Decree and amendments to determine the correct rate.
- 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 6309.00.00. 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 100% for 6309.00.00 was checked against BT2026 (cell BT2026!N9928), 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. Sub-Chapter I applies only to made up articles, of any textile fabric.
2. Sub-Chapter I does not cover:
(a) Goods of Chapters 56 to 62; or
(b) Worn clothing or other worn articles of heading 63.09.
3. Heading 63.09 applies only to the following goods:
(a) Articles of textile materials:
(i) Clothing and clothing accessories, and parts thereof;
(ii) Blankets and travelling rugs;
(iii) Bed linen, table linen, toilet linen and kitchen linen;
(iv) Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05;
(b) Footwear and headgear of any material other than asbestos.
In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:
(i) they must show signs of appreciable wear, and
(ii) they must be presented in bulk or in bales, sacks or similar packings.
Subheading Note
1. Subheading 6304.20 covers articles made from warp knit fabrics, impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).
SUB-CHAPTER I
OTHER MADE UP TEXTILE ARTICLES
SUB-CHAPTER II
SETS
SUB-CHAPTER III
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022