SMART TARIFF ADVISORY
进口关税咨询
基于规则的引擎，评估税率方案、FTA 风险、HS 归类、贸易救济措施及所需单证。
进口关税咨询报告
- HS 编码
- 4420.90.10
- 描述
- Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 / - Other: / - - Wooden articles of furniture not falling in Chapter 94
- 原产国
- 未提供
- 进口日期
- 2026-11-09 · 数据年份 2026
- 生成时间
- 09/11/2026 01:12 · 数据版本 2026.04.05
- 核实状态
- 税率已与源文件核对；FTA 资格未核实；对应关系与建议仅供参考。
2ORANGE – HIGH RISK
10YELLOW – REVIEW REQUIRED
1GRAY – DATA UNAVAILABLE
1GREEN – VERIFIED
1. 推荐的税率方案
| # | 税率表 | 公布税率 | 推荐 | 排序标准 | 原产地证明 |
|---|---|---|---|---|---|
| – | MFN | 20% | 比较基准 | 适用于 WTO/最惠国伙伴 | |
| – | 普通进口税 | 30% | 比较基准 | 不满足最惠国条件时 | |
| 1 | AANZFTA BT2026 综合税则 · 2022 - 2027 (một mức cho cả giai đoạn) |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | AANZ |
| 2 | ACFTA BT2026 综合税则 · 2022 - 2027 (một mức cho cả giai đoạn) |
0% (除外 MM) | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | E |
| 3 | AIFTA BT2026 综合税则 · 01/01/2026 - 31/12/2026 |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | AI |
| 4 | AJCEP BT2026 综合税则 · 01/4/2026 - 31/3/2027 |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | AJ |
| 5 | AKFTA BT2026 综合税则 · 2022 - 2027 (một mức cho cả giai đoạn) |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | AK |
| 6 | ATIGA BT2026 综合税则 · 2026 |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | D |
| 7 | CPTPP BT2026 综合税则 · (VI) |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | CPTPP |
| 8 | RCEP (附件 A) BT2026 综合税则 · 2026 |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | RCEP Form / Declaration of origin |
| 9 | RCEP (附件 B) BT2026 综合税则 · 2026 |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | RCEP Form / Declaration of origin |
| 10 | RCEP (附件 C) BT2026 综合税则 · 2026 |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | RCEP Form / Declaration of origin |
| 11 | RCEP (附件 D) BT2026 综合税则 · 2026 |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | RCEP Form / Declaration of origin |
| 12 | RCEP (附件 E) BT2026 综合税则 · 2026 |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | RCEP Form / Declaration of origin |
| 13 | RCEP (附件 F) BT2026 综合税则 · 2026 |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | RCEP Form / Declaration of origin |
| 14 | VCFTA BT2026 综合税则 · 2026 |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | VC |
| 15 | VJEPA BT2026 综合税则 · 01/4/2026 - 31/3/2027 |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | JV · Form VJ |
| 16 | VKFTA BT2026 综合税则 · 2026 |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | VK |
| 17 | VN-EAEU BT2026 综合税则 · 2026 |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | EAV |
| 18 | VN-LAO BT2026 综合税则 |
0% | 公布的最低税率 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | S |
| 19 | EVFTA BT2026 综合税则 · 2026 |
2.5% | 需要单证 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | EUR.1 |
| 20 | UKVFTA BT2026 综合税则 · 2026 |
2.5% | 需要单证 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | EUR.1 |
| 21 | VIFTA BT2026 综合税则 · 2026 |
14% | 需要单证 | ✓ 税率? 国家✓ 年份? 单证✗ 法律✗ 已核实 | Form VI (verify) |
| 22 | AHKFTA BT2026 综合税则 · 2026 |
20% | 需要单证 | ✓ 税率? 国家✓ 年份? 单证✓ 法律✗ 已核实 | AHK |
| 23 | VN-CAM 无数据 |
无数据 | 资格未确认 | ✗ 税率? 国家✗ 年份? 单证✓ 法律✗ 已核实 | S |
| 24 | VNCU 无数据 |
无数据 | 资格未确认 | ✗ 税率? 国家✗ 年份? 单证✓ 法律✗ 已核实 | VNCB · Form VC (Cuba) |
按多项标准排序（税率、国家、年份、单证、法律、核实）——不仅仅是最低税率。
2. 潜在节税金额
请输入完税价格（非越南盾时需输入汇率）以计算节省金额。
3. FTA 资格审查
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
- 说明
- AHKFTA 20%: the preferential rate is equal to or higher than the MFN rate (20%) in the source tariff – claiming the FTA brings no saving.
- 相关数据
- MFN 20%
- 建议措施
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- 核实状态
- 未核实 – 需要检查
YELLOW – REVIEW REQUIRED OR-001 Country of origin not provided
- 说明
- FTA eligibility cannot be assessed without the country of origin.
- 建议措施
- Enter the country of origin to compare preferential schedules.
- 核实状态
- 未核实 – 需要检查
4. HS 归类警告
YELLOW – REVIEW REQUIRED HS-003 Classification Review Required – similar lines exist
- 说明
- Subheading 4420.90 has 3 lines; 4420.90.10 is distinguished from its siblings by: Wooden articles of furniture not falling in Chapter 94.
- 相关数据
- 4420.90.20 Boxes and other small containers intended for and suitable for carrying in the pocket, in the handbag or on the person; 4420.90.90 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
5. 贸易救济咨询
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- 说明
- The source file records no trade remedy for 4420.90.10. 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
6. 法律与税务警告
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
GREEN – VERIFIED DQ-001 MFN rate present in the source
- 说明
- The MFN rate 20% for 4420.90.10 was checked against BT2026 (cell BT2026!N7133), 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
7. 所需单证
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 DOC-004 Other item policy
- 说明
- Item policy (source, Vietnamese): Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT )
- 法律依据
- 42/2019/TT-BCT, 34/2025/TT-BCT
- 建议措施
- Read the referenced instruments.
- 核实状态
- 源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- 说明
- Item policy (source, Vietnamese): 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)
- 法律依据
- 42/2019/TT-BCT, 33/2025/TT-BCT
- 建议措施
- Read the referenced instruments.
- 核实状态
- 源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- 说明
- Item policy (source, Vietnamese): HH là mẫu vật thực vật rừng nguy cấp, quý hiếm
- 建议措施
- Read the referenced instruments.
- 核实状态
- 源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- 说明
- Item policy (source, Vietnamese): thực vật thuộc các phụ lục CITES (17/2023/TT-BNNPTNT)
- 法律依据
- 17/2023/TT-BNNPTNT
- 建议措施
- Read the referenced instruments.
- 核实状态
- 源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- 说明
- Item policy (source, Vietnamese): Gỗ và SP chế biến từ gỗ khi XK phải có HS lâm sản hợp pháp (01/2024/TT-BNNPTNT M21)
- 法律依据
- 01/2024/TT-BNNPTNT
- 建议措施
- Read the referenced instruments.
- 核实状态
- 源文件中引用的文件；有效性未核实
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
- 说明
- Item policy (source, Vietnamese): Gỗ và SP chế biến từ gỗ khi XK phải có HS lâm sản hợp pháp (01/2024/TT-BNNPTNT M21)*
- 法律依据
- 01/2024/TT-BNNPTNT
- 建议措施
- Read the referenced instruments.
- 核实状态
- 源文件中引用的文件；有效性未核实
- – Goods description, unit price and Incoterm must match the declaration and C/O.
- – Evidence of direct consignment for FTA claims.
- – Declare HS code, tariff schedule code and origin.
- – Supports classification features (material, dimensions, processing level).
8. 建议的后续行动
- Verify whether the goods require a licence or are prohibited/restricted under the cited instruments.
- Read the referenced instruments.
- Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
- Verify the distinguishing features; consider an advance classification ruling if uncertain.
- Enter the country of origin to compare preferential schedules.
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
9. 数据来源与免责声明
- 税率：BT2026 综合税则 – BIEU THUE XNK 2026.04.05.xlsx (2026.04.05), 行 7133
- FTA 税率表：工作表 AC、AT、AJ、VJ、AK、AANZ、AI、VK、VC、EAV、CPTPP、AKH、EV-NK、VNCU、UKV、VI、VNCAM、RCEP A–F
- FTA 成员、国家代码：参考数据
- 咨询规则、对应关系：咨询类数据
免责声明: 本报告仅供参考，根据源税则数据和咨询规则生成。它不是海关决定，也不确认 HS 归类、FTA 资格或法律效力。用户必须根据现行法规进行核实。