SECTION XIII · 章 70
Glass and glassware
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (24)
Notes
1. This Chapter does not cover:
(a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);
(b) Articles of Chapter 71 (for example, imitation jewellery);
(c) Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(d) Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;
(e) Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;
(f) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;
(g) Luminaires and lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05;
(h) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or
(ij) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
2. For the purposes of headings 70.03, 70.04 and 70.05:
(a) glass is not regarded as “worked” by reason of any process it has undergone before annealing;
(b) cutting to shape does not affect the classification of glass in sheets;
(c) the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.
3. The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles.
4. For the purposes of heading 70.19, the expression “glass wool” means:
(a) Mineral wools with a silica (SiO2) content not less than 60% by weight;
(b) Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight.
Mineral wools which do not comply with the above specifications fall in heading 68.06.
5. Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica.
Subheading Note
1. For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24%.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS 编码 | 描述 | 单位 | 普通进口税 | MFN | VAT |
|---|---|---|---|---|---|
| 7001.00.00 | Cullet and other waste and scrap of glass, excluding glass from cathode-ray tubes or other activated glass of heading 85.49; glass in the mass | kg | 5% | 0% | 8 / 10 (多个税率) |
| 7002 | Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked | ||||
| 7002.10.00 | - Balls | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7002.20.00 | - Rods | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| - Tubes: | |||||
| 7002.31 | - - Of fused quartz or other fused silica: | ||||
| 7002.31.10 | - - - Of a kind used to manufacture vacuum tubes | kg | 37.5% | 25% | 8 / 10 (多个税率) |
| 7002.31.90 | - - - Other | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7002.32 | - - Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0oC to 300oC: | ||||
| 7002.32.10 | - - - Of a kind used to manufacture vacuum tubes | kg | 37.5% | 25% | 8 / 10 (多个税率) |
| 7002.32.30 | - - - Borosilicate glass tubes of a kind used to manufacture phial/ ampoules | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7002.32.40 | - - - Other, of clear neutral borosilicate glass, with a diameter of 3 mm or more but not more than 22 mm | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 7002.32.90 | - - - Other | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7002.39 | - - Other: | ||||
| 7002.39.10 | - - - Of a kind used to manufacture vacuum tubes | kg | 37.5% | 25% | 8 / 10 (多个税率) |
| 7002.39.20 | - - - Other, of clear neutral borosilicate glass, with a diameter of 3 mm or more but not more than 22 mm | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 7002.39.90 | - - - Other | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7003 | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | ||||
| - Non-wired sheets: | |||||
| 7003.12 | - - Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer: | ||||
| 7003.12.10 | - - - Optical glass, not optically worked | m2/unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 7003.12.20 | - - - Other, in squares or rectangular shape, whether or not one or more corners have been cut | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7003.12.90 | - - - Other | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7003.19 | - - Other: | ||||
| 7003.19.10 | - - - Optical glass, not optically worked | m2/unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 7003.19.20 | - - - Other, in squares or rectangular shape, whether or not one or more corners have been cut | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7003.19.90 | - - - Other | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7003.20 | - Wired sheets: | ||||
| 7003.20.10 | - - In squares or rectangular shape, whether or not one or more corners have been cut | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7003.20.90 | - - Other | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7003.30 | - Profiles: | ||||
| 7003.30.10 | - - In squares or rectangular shape, whether or not one or more corners have been cut | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7003.30.90 | - - Other | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7004 | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | ||||
| 7004.20 | - Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer: | ||||
| 7004.20.10 | - - Optical glass, not optically worked | m2/unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 7004.20.20 | - - Other, in squares or rectangular shape, whether or not one or more corners have been cut | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7004.20.90 | - - Other | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7004.90 | - Other glass: | ||||
| 7004.90.10 | - - Optical glass, not optically worked | m2/unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 7004.90.20 | - - Other, in squares or rectangular shape, whether or not one or more corners have been cut | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7004.90.90 | - - Other | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7005 | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | ||||
| 7005.10 | - Non-wired glass, having an absorbent, reflecting or non-reflecting layer: | ||||
| 7005.10.10 | - - Optical glass, not optically worked | m2/unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 7005.10.90 | - - Other | m2/unit | 52.5% | 35% | 8 / 10 (多个税率) |
| - Other non-wired glass: | |||||
| 7005.21 | - - Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground: | ||||
| 7005.21.10 | - - - Optical glass, not optically worked | m2/unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 7005.21.20 | - - - Other, in squares or rectangular shape, whether or not one or more corners have been cut | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7005.21.90 | - - - Other | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7005.29 | - - Other: | ||||
| 7005.29.10 | - - - Optical glass, not optically worked | m2/unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 7005.29.20 | - - - Other, in squares or rectangular shape, whether or not one or more corners have been cut | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7005.29.90 | - - - Other | m2/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7005.30 | - Wired glass: | ||||
| 7005.30.10 | - - In squares or rectangular shape, whether or not one or more corners have been cut | m2/unit | 45% | 30% | 8 / 10 (多个税率) |
| 7005.30.90 | - - Other | m2/unit | 45% | 30% | 8 / 10 (多个税率) |
| 7006 | Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials | ||||
| 7006.00.10 | - Optical glass, not optically worked | kg/m2 | 7.5% | 5% | 8 / 10 (多个税率) |
| 7006.00.90 | - Other | kg/m2 | 45% | 30% | 8 / 10 (多个税率) |
| 7007 | Safety glass, consisting of toughened (tempered) or laminated glass | ||||
| - Toughened (tempered) safety glass: | |||||
| 7007.11 | - - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: | ||||
| 7007.11.10 | - - - Suitable for vehicles of Chapter 87 | kg/unit | 30% | 20% | 8 / 10 (多个税率) |
| 7007.11.20 | - - - Suitable for aircraft or spacecraft of Chapter 88 | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 7007.11.90 | - - - Other | kg/unit | 4.5% | 3% | 8 / 10 (多个税率) |
| 7007.19 | - - Other: | ||||
| 7007.19.10 | - - - Suitable for machinery of heading 84.29 or 84.30 | m2/unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 7007.19.90 | - - - Other | m2/unit | 22.5% | 15% | 8 / 10 (多个税率) |
| - Laminated safety glass: | |||||
| 7007.21 | - - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: | ||||
| 7007.21.10 | - - - Suitable for vehicles of Chapter 87 | kg/unit | 30% | 20% | 8 / 10 (多个税率) |
| 7007.21.20 | - - - Suitable for aircraft or spacecraft of Chapter 88 | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 7007.21.90 | - - - Other | kg/unit | 4.5% | 3% | 8 / 10 (多个税率) |
| 7007.29 | - - Other: | ||||
| 7007.29.10 | - - - Suitable for machinery of heading 84.29 or 84.30 | m2/unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 7007.29.90 | - - - Other | m2/unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 7008.00.00 | Multiple-walled insulating units of glass | kg/m2/unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 7009 | Glass mirrors, whether or not framed, including rear-view mirrors | ||||
| 7009.10.00 | - Rear-view mirrors for vehicles | kg/unit | 37.5% | 25% | 8 / 10 (多个税率) |
| - Other: | |||||
| 7009.91.00 | - - Unframed | kg/unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 7009.92.00 | - - Framed | kg/unit | 45% | 30% | 8 / 10 (多个税率) |
| 7010 | Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass | ||||
| 7010.10.00 | - Ampoules | kg/unit | 15% | 10% | 8 / 10 (多个税率) |
| 7010.20.00 | - Stoppers, lids and other closures | kg/unit | 30% | 20% | 8 / 10 (多个税率) |
| 7010.90 | - Other: | ||||
| 7010.90.10 | - - Carboys and demijohns | kg/unit | 30% | 20% | 8 / 10 (多个税率) |
| 7010.90.40 | - - Bottles and phials, of a kind used for antibiotics, serums and other injectable liquids; bottles of a kind used for intravenous fluids | kg/unit | 7.5% | 5% | 8 / 10 (多个税率) |
| - - Other: | |||||
| 7010.90.91 | - - - Of a capacity exceeding 1 l | kg/unit | 30% | 20% | 8 / 10 (多个税率) |
| 7010.90.99 | - - - Other | kg/unit | 30% | 20% | 8 / 10 (多个税率) |
| 7011 | Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode-ray tubes or the like | ||||
| 7011.10 | - For electric lighting: | ||||
| 7011.10.10 | - - Stems | kg/unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 7011.10.90 | - - Other | kg/unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 7011.20.00 | - For cathode-ray tubes | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 7011.90.00 | - Other | kg/unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 7013 | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18) | ||||
| 7013.10.00 | - Of glass-ceramics | kg/unit/set | 52.5% | 35% | 8 / 10 (多个税率) |
| - Stemware drinking glasses, other than of glass-ceramics: | |||||
| 7013.22.00 | - - Of lead crystal | kg/unit/set | 45% | 30% | 8 / 10 (多个税率) |
| 7013.28.00 | - - Other | kg/unit/set | 52.5% | 35% | 8 / 10 (多个税率) |
| - Other drinking glasses, other than of glass ceramics: | |||||
| 7013.33.00 | - - Of lead crystal | kg/unit/set | 45% | 30% | 8 / 10 (多个税率) |
| 7013.37.00 | - - Other | kg/unit/set | 52.5% | 35% | 8 / 10 (多个税率) |
| - Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics: | |||||
| 7013.41.00 | - - Of lead crystal | kg/unit/set | 45% | 30% | 8 / 10 (多个税率) |
| 7013.42.00 | - - Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0oC to 300oC | kg/unit/set | 52.5% | 35% | 8 / 10 (多个税率) |
| 7013.49.00 | - - Other | kg/unit/set | 52.5% | 35% | 8 / 10 (多个税率) |
| - Other glassware: | |||||
| 7013.91.00 | - - Of lead crystal | kg/unit/set | 45% | 30% | 8 / 10 (多个税率) |
| 7013.99.00 | - - Other | kg/unit/set | 22.5% | 15% | 8 / 10 (多个税率) |
| 7014 | Signalling glassware and optical elements of glass (other than those of heading 70.15), not optically worked | ||||
| 7014.00.10 | - Of a kind suitable for use in motor vehicles | kg/unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 7014.00.90 | - Other | kg/unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 7015 | Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses | ||||
| 7015.10.00 | - Glasses for corrective spectacles | kg/unit | 4.5% | 3% | 8 / 10 (多个税率) |
| 7015.90 | - Other: | ||||
| 7015.90.10 | - - Clock or watch glasses | kg/unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 7015.90.90 | - - Other | kg/unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 7016 | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms | ||||
| 7016.10.00 | - Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes | kg/m2/unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 7016.90.00 | - Other | kg/m2/unit | 67.5% | 45% | 8 / 10 (多个税率) |
| 7017 | Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated | ||||
| 7017.10 | - Of fused quartz or other fused silica: | ||||
| 7017.10.10 | - - Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers | kg/unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 7017.10.90 | - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 7017.20.00 | - Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0oC to 300oC | kg/unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 7017.90.00 | - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 7018 | Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter. | ||||
| 7018.10 | - Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares: | ||||
| 7018.10.10 | - - Glass beads | kg/unit | 45% | 30% | 8 / 10 (多个税率) |
| 7018.10.90 | - - Other | kg/unit | 45% | 30% | 8 / 10 (多个税率) |
| 7018.20.00 | - Glass microspheres not exceeding 1 mm in diameter | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 7018.90 | - Other: | ||||
| 7018.90.10 | - - Glass eyes | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 7018.90.90 | - - Other | kg/unit | 45% | 30% | 8 / 10 (多个税率) |
| 7019 | Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) | ||||
| - Slivers, rovings, yarn and chopped strands and mats thereof: | |||||
| 7019.11.00 | - - Chopped strands, of a length of not more than 50 mm | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.12.00 | - - Rovings | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.13.00 | - - Other yarn, slivers | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.14.00 | - - Mechanically bonded mats | kg/unit | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.15.00 | - - Chemically bonded mats | kg/unit | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.19.00 | - - Other | kg/unit | 4.5% | 3% | 8 / 10 (多个税率) |
| - Mechanically bonded fabrics: | |||||
| 7019.61.00 | - - Closed woven fabrics of rovings | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.62.00 | - - Other closed fabrics of rovings | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.63.00 | - - Closed woven fabrics, plain weave, of yarns, not coated or laminated | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.64.00 | - - Closed woven fabrics, plain weave, of yarns, coated or laminated | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.65.00 | - - Open woven fabrics of a width not exceeding 30 cm | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.66.00 | - - Open woven fabrics of a width exceeding 30 cm | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.69.00 | - - Other | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| - Chemically bonded fabrics: | |||||
| 7019.71.00 | - - Veils (thin sheets) | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.72.00 | - - Other closed fabrics | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.73.00 | - - Other open fabrics | kg | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.80 | - Glass wool and articles of glass wool: | ||||
| 7019.80.10 | - - Glass wool | kg/unit | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.80.20 | - - Articles of glass wool | kg/unit | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.90 | - Other: | ||||
| 7019.90.20 | - - Blinds | kg/unit | 45% | 30% | 8 / 10 (多个税率) |
| 7019.90.30 | - - Glass fibre, excluding glass wool | kg/unit | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.90.40 | - - Asphalt or coal-tar impregnated glass fibre outerwrap of a kind used for pipelines | kg/unit | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.90.50 | - - Woven fabrics of rovings | kg/unit | 4.5% | 3% | 8 / 10 (多个税率) |
| 7019.90.90 | - - Other | kg/unit | 4.5% | 3% | 8 / 10 (多个税率) |
| 7020 | Other articles of glass | ||||
| - Glass moulds: | |||||
| 7020.00.11 | - - Of a kind used for the manufacture of acrylic goods | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 7020.00.19 | - - Other | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 7020.00.20 | - Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 7020.00.30 | - Glass inners for vacuum flasks or other vacuum vessels | kg/unit | 60% | 40% | 8 / 10 (多个税率) |
| 7020.00.40 | - Evacuated tubes for solar energy collectors | kg/unit | 4.5% | 3% | 8 / 10 (多个税率) |
| 7020.00.90 | - Other | kg/unit | 45% | 30% | 8 / 10 (多个税率) |