越南 · 第 82· 73 条目
§82工具、餐具
第 XV 类贱金属及其制品 · 第 72–83 章（WCO HS）
本章品目（4 位 WCO 统一）
15 个品目
8201农业、园艺、林业用手工工具，包括锹、铲、斧、剪等→8202手锯；各种锯片（包括开缝、开槽或无齿锯片）→8203锉、刨刀、钳、镊子、金属剪、管子割刀、螺栓剪、冲孔器及类似手工工具→8204手动扳手（包括扭矩扳手，但不包括丝锥扳手）；可互换的扳手套筒，不论是否带手柄→8205手工具、喷灯、台钳、夹具、砧、便携式锻炉及磨轮→8206成套工具→8207手工具或机床用可互换工具；金属模具；凿岩或土方钻具→8208机器或机械器具用刀及刀片→8209未装配的金属陶瓷工具用板、杆、尖及类似品→8210未装配的金属陶瓷工具用板、杆、尖及类似品→8211带刃刀具(包括修枝刀)及刀片(8208品目除外)→8212剃刀及刀片(包括成条的剃刀片坯)→8213剃刀及刀片(包括成条的剃刀片坯)→8214其他刀具；修指甲或修脚用具及器具→8215勺、叉、长柄勺、漏勺、蛋糕铲、鱼刀、黄油刀、糖夹及类似餐厨具→
越南 税号（前 73 条）
本章共 73 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 82011000 | - Spades and shovels | 30 | → |
| 82013010 | - - Hoes and rakes | 30 | → |
| 82013090 | - - Other | 30 | → |
| 82014000 | - Axes, bill hooks and similar hewing tools | 30 | → |
| 82015000 | - Secateurs and similar one-handed pruners and shears (including poultry shears) | 30 | → |
| 82016000 | - Hedge shears, two-handed pruning shears and similar two-handed shears | 30 | → |
| 82019000 | - Other hand tools of a kind used in agriculture, horticulture or forestry | 30 | → |
| 82021000 | - Hand saws | 30 | → |
| 82022000 | - Band saw blades | 15 | → |
| 82023100 | - - With working part of steel | 3 | → |
| 82023900 | - - Other, including parts | 3 | → |
| 82024000 | - Chain saw blades | 5 | → |
| 82029100 | - - Straight saw blades, for working metal | 3 | → |
| 82029910 | - - - Straight saw blades | 3 | → |
| 82029990 | - - - Other | 3 | → |
| 82031000 | - Files, rasps and similar tools | 30 | → |
| 82032000 | - Pliers (including cutting pliers), pincers, tweezers and similar tools | 30 | → |
| 82033000 | - Metal cutting shears and similar tools | 7.5 | → |
| 82034000 | - Pipe-cutters, bolt croppers, perforating punches and similar tools | 15 | → |
| 82041100 | - - Non-adjustable | 30 | → |
| 82041200 | - - Adjustable | 30 | → |
| 82042000 | - Interchangeable spanner sockets, with or without handles | 30 | → |
| 82051000 | - Drilling, threading or tapping tools | 7.5 | → |
| 82052000 | - Hammers and sledge hammers | 30 | → |
| 82053000 | - Planes, chisels, gouges and similar cutting tools for working wood | 30 | → |
| 82054000 | - Screwdrivers | 30 | → |
| 82055100 | - - Household tools | 30 | → |
| 82055900 | - - Other | 30 | → |
| 82056000 | - Blow lamps | 30 | → |
| 82057000 | - Vices, clamps and the like | 30 | → |
| 82059000 | - Other, including sets of articles of two or more subheadings of this heading | 30 | → |
| 82060000 | Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale | 30 | → |
| 82071300 | - - With working part of cermets | 5 | → |
| 82071900 | - - Other, including parts | 5 | → |
| 82072000 | - Dies for drawing or extruding metal | 5 | → |
| 82073000 | - Tools for pressing, stamping or punching | 5 | → |
| 82074000 | - Tools for tapping or threading | 5 | → |
| 82075000 | - Tools for drilling, other than for rock drilling | 5 | → |
| 82076000 | - Tools for boring or broaching | 5 | → |
| 82077000 | - Tools for milling | 5 | → |
| 82078000 | - Tools for turning | 5 | → |
| 82079000 | - Other interchangeable tools | 5 | → |
| 82081000 | - For metal working | 5 | → |
| 82082000 | - For wood working | 5 | → |
| 82083000 | - For kitchen appliances or for machines used by the food industry | 30 | → |
| 82084000 | - For agricultural, horticultural or forestry machines | 5 | → |
| 82089000 | - Other | 5 | → |
| 82090000 | Plates, sticks, tips and the like for tools, unmounted, of cermets | 5 | → |
| 82100000 | Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink | 30 | → |
| 82111000 | - Sets of assorted articles | 7.5 | → |
| 82119100 | - - Table knives having fixed blades | 7.5 | → |
| 82119250 | - - - Of a kind used for agriculture, horticulture or forestry | 7.5 | → |
| 82119292 | - - - - Hunting knives, diving knives and scouts' knives | 7.5 | → |
| 82119299 | - - - - Other | 7.5 | → |
| 82119321 | - - - - With handle of base metal | 7.5 | → |
| 82119329 | - - - - Other | 7.5 | → |
| 82119330 | - - - Flick knives or spring knives; penknives with blades of 15 cm or more in length | 7.5 | → |
| 82119390 | - - - Other | 7.5 | → |
| 82119410 | - - - For knives of a kind used for agriculture, horticulture or forestry | 7.5 | → |
| 82119490 | - - - Other | 7.5 | → |
| 82119500 | - - Handles of base metal | 7.5 | → |
| 82121000 | - Razors | 30 | → |
| 82122010 | - - Double-edged razor blades | 30 | → |
| 82122090 | - - Other | 30 | → |
| 82129000 | - Other parts | 25.5 | → |
| 82130000 | Scissors, tailors’ shears and similar shears, and blades therefor | 37.5 | → |
| 82141000 | - Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor | 37.5 | → |
| 82142000 | - Manicure or pedicure sets and instruments (including nail files) | 37.5 | → |
| 82149000 | - Other | 37.5 | → |
| 82151000 | - Sets of assorted articles containing at least one article plated with precious metal | 37.5 | → |
| 82152000 | - Other sets of assorted articles | 37.5 | → |
| 82159100 | - - Plated with precious metal | 37.5 | → |
| 82159900 | - - Other | 37.5 | → |