Chapter 35 · Albuminoidal substances; modified starches; glues; enzymes
3506.99.00
Other
- 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg
- - Other:
- - - Other
Keo đã điều chế và các chất kết dính đã điều chế khác, chưa được chi tiết hoặc ghi ở nơi khác; các sản phẩm phù hợp dùng như keo hoặc các chất kết dính, đã đóng gói để bán lẻ như keo hoặc như các chất kết dính, khối lượng tịnh không quá 1 kg / - Loại khác: / - - Loại khác
Taxes applicable in 2026
Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty
21%
15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN)
14%
26/2023/NĐ-CP · 15 Jul 2023
VAT
8 / 10 (several rates)
181/2025/NĐ-CP · 1 Jul 2025
Excise tax
No data
Environmental tax
No data
Export duty
No data
Special preferential (FTA) rates – 2026
| FTA | Rate | Data basis | Proof of origin | Legal basis | Status |
|---|---|---|---|---|---|
| AANZFTA | 0% Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AANZ | 121/2022/NĐ-CP | Ad valorem |
| ACFTA | 0% (except KH) Lowest published | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
E | 118/2022/NĐ-CP | Ad valorem |
| ATIGA | 0% Lowest published | Consolidated BT2026 2026 |
D | 126/2022/NĐ-CP | Ad valorem |
| CPTPP | 0% Lowest published | Consolidated BT2026 (VI) |
CPTPP | 115/2022/NĐ-CP | Ad valorem |
| EVFTA | 0% Lowest published | Consolidated BT2026 2026 |
EUR.1 | 116/2022/NĐ-CP | Ad valorem |
| UKVFTA | 0% Lowest published | Consolidated BT2026 2026 |
EUR.1 | 117/2022/NĐ-CP | Ad valorem |
| VCFTA | 0% Lowest published | Consolidated BT2026 2026 |
VC | 112/2022/NĐ-CP | Ad valorem |
| VJEPA | 0% Lowest published | Consolidated BT2026 01/4/2026 - 31/3/2027 |
JV · Form VJ | 124/2022/NĐ-CP | Ad valorem |
| VN-EAEU | 0% Lowest published | Consolidated BT2026 2026 |
EAV | 113/2022/NĐ-CP | Ad valorem |
| VN-LAO | 0% Lowest published | Consolidated BT2026 | S | 206/2025/NĐ-CP | Ad valorem |
| AIFTA | 5% | Consolidated BT2026 01/01/2026 - 31/12/2026 |
AI | 122/2022/NĐ-CP | Ad valorem |
| AJCEP | 5% | Consolidated BT2026 01/4/2026 - 31/3/2027 |
AJ | 120/2022/NĐ-CP | Ad valorem |
| AKFTA | 5% | Consolidated BT2026 2022 - 2027 (một mức cho cả giai đoạn) |
AK | 119/2022/NĐ-CP | Ad valorem |
| VKFTA | 5% | Consolidated BT2026 2026 |
VK | 125/2022/NĐ-CP | Ad valorem |
| RCEP (Annex A) BN, KH, ID, LA, MY, MM, PH, SG, TH |
7% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex B) AU |
7% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex C) CN |
7% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex E) KR |
7% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex F) NZ |
7% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| RCEP (Annex D) JP |
7.6% | Consolidated BT2026 2026 |
RCEP Form / Declaration of origin | 129/2022/NĐ-CP | Ad valorem |
| VIFTA | 5.6% | Consolidated BT2026 2026 |
Form VI (verify) | 131/2024/NĐ-CP | Ad valorem |
| VN-CAM | No data | No data | S | 56/2026/NĐ-CP | No data |
| VNCU | No data | No data | VNCB · Form VC (Cuba) | 114/2022/NĐ-CP | No data |
| AHKFTA | * not eligible | Consolidated BT2026 2026 |
AHK | 123/2022/NĐ-CP | Not eligible (*) |
A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.
Rate history / phase-down by year
From the 2022–2027 FTA schedule worksheets
| FTA | Periods |
|---|---|
| ACFTA AC · row 5042 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: KH |
| ATIGA AT · row 5003 |
20220%
20230%
20240%
20250%
20260%
20270%
Product-specific rule: RVC40 hoặc CTSH |
| AJCEP AJ · row 5047 |
30/12/2022 - 31/3/20235%
01/4/2023 - 31/3/20245%
01/4/2024 - 31/3/20255%
01/4/2025 - 31/3/20265%
01/4/2026 - 31/3/20275%
01/4/2027 - 31/3/20285%
|
| VJEPA VJ · row 5045 |
30/12/2022 - 31/3/20230%
01/4/2023 - 31/3/20240%
01/4/2024 - 31/3/20250%
01/4/2025 - 31/3/20260%
01/4/2026 - 31/3/20270%
01/4/2027 - 31/3/20280%
|
| AKFTA AK · row 5045 |
2022 - 2027 (một mức cho cả giai đoạn)5%
Rate with exclusions: 5 |
| AANZFTA AANZ · row 5009 |
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0 |
| AIFTA AI · row 5005 |
30/12/20225%
31/12/2022 - 30/12/20235%
31/12/2023 - 30/12/20245%
31/12/2024 - 31/12/20255%
01/01/2026 - 31/12/20265%
01/01/2027 - 31/12/20275%
|
| VKFTA VK · row 5014 |
20225%
20235%
20245%
20255%
20265%
20275%
|
| VCFTA VC · row 5052 |
20225%
20235%
20240%
20250%
20260%
20270%
|
| VN-EAEU EAV · row 5049 |
20220%
20230%
20240%
20250%
20260%
20270%
|
| AHKFTA AKH · row 5057 |
2022* not eligible
2023* not eligible
2024* not eligible
2025* not eligible
2026* not eligible
2027* not eligible
|
| EVFTA EV-NK · row 5028 |
20227%
20234.6%
20242.3%
20250%
20260%
20270%
|
| UKVFTA UKV · row 5030 |
20227%
20234.6%
20242.3%
20250%
20260%
20270%
|
| CPTPP CPTPP · row 5028 |
(I) → 2021*0%
(II) → 2022*0%
(III) → 2023*0%
(IV) → 2024*0%
(V) → 2025*0%
(VI) → 2026*0%
(VII) → 2027*0%
|
| RCEP A RCEPT-A · row 5049 |
202212.6%
202311.2%
20249.8%
20258.4%
20267%
20275.6%
|
| RCEP B B · row 5049 |
202212.6%
202311.2%
20249.8%
20258.4%
20267%
20275.6%
|
| RCEP C C · row 5049 |
202212.6%
202311.2%
20249.8%
20258.4%
20267%
20275.6%
|
| RCEP D D · row 5049 |
202212.7%
202311.5%
202410.2%
20258.9%
20267.6%
20276.4%
|
| RCEP E E · row 5052 |
202212.6%
202311.2%
20249.8%
20258.4%
20267%
20275.6%
|
| RCEP F F · row 5049 |
202212.6%
202311.2%
20249.8%
20258.4%
20267%
20275.6%
|
| VIFTA VI · row 4654 |
202411.2%
20258.4%
20265.6%
20272.8%
Helper column J: 8 |
* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).
Advisory & warnings
General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
- Description
- The VAT column shows "8/10".
- Legal reference
- 181/2025/NĐ-CP
- Recommended action
- Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
- Verification status
- Not verified – check required
BLUE – POTENTIAL OPPORTUNITY HS-005 Chapter 98 equivalent exists
- Description
- 3506.99.00 corresponds to Chapter 98 code 9840.15.00 (specific MFN: 5%). Applies only if Chapter 98 conditions are met.
- Related data
- - Keo dán adhesive chemlok 205
- Legal reference
- 26/2023/NĐ-CP
- Recommended action
- Read the Chapter 98 conditions (Decree 26/2023/NĐ-CP as amended).
- Verification status
- Not verified – check required
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
- Description
- The source file records no trade remedy for 3506.99.00. This does NOT mean there is no risk.
- Recommended action
- Check the MOIT Trade Remedies Authority database.
- Verification status
- Not verified – check required
GREEN – VERIFIED DQ-001 MFN rate present in the source
- Description
- The MFN rate 14% for 3506.99.00 was checked against BT2026 (cell BT2026!N5163), basis 26/2023/NĐ-CP.
- Legal reference
- 26/2023/NĐ-CP
- Recommended action
- Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
- Verification status
- Checked against the source tariff file
Chapter notes
Notes
1. This Chapter does not cover:
(a) Yeasts (heading 21.02);
(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;
(c) Enzymatic preparations for pre-tanning (heading 32.02);
(d) Enzymatic soaking or washing preparations or other products of Chapter 34;
(e) Hardened proteins (heading 39.13); or
(f) Gelatin products of the printing industry (Chapter 49).
2. For the purposes of heading 35.05, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.
Such products with a reducing sugar content exceeding 10% fall in heading 17.02.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022