Chapitre 38 · Miscellaneous chemical products

3825.20.00

Sewage sludge

  1. 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter
  2. - Sewage sludge

Các sản phẩm còn lại của ngành công nghiệp hóa chất hoặc các ngành công nghiệp có liên quan, chưa được chi tiết hoặc ghi ở nơi khác; rác thải đô thị; bùn cặn của nước thải; các chất thải khác được nêu ở Chú giải 6 của Chương này / - Bùn cặn của nước thải

Unité: kg Niveau: Ligne à 8 chiffres Source: BT2026 ligne 5531 SOURCE

Taxes applicables en 2026

Source : tarif consolidé BT2026 (mis à jour le 05/04/2026)
Droit d'importation ordinaire 30% 15/2023/QĐ-TTg · 15/07/2023
Préférentiel (NPF) 20% 26/2023/NĐ-CP · 15/07/2023
TVA 8 / 10 (plusieurs taux) 181/2025/NĐ-CP · 01/07/2025
Taxe spéciale de consommation Aucune donnée
Taxe environnementale Aucune donnée
Droit d'exportation Aucune donnée

Taux préférentiels spéciaux (ALE) – 2026

FTATauxBase des donnéesPreuve de l'origineBase juridiqueStatut
CPTPP 2% · M: 4% Plus bas publié Tarif consolidé BT2026
(VI)
CPTPP 115/2022/NĐ-CP Ad valorem
EVFTA 7,2% Tarif consolidé BT2026
2026
EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 7,2% Tarif consolidé BT2026
2026
EUR.1 117/2022/NĐ-CP Ad valorem
VIFTA 14% Tarif consolidé BT2026
2026
Form VI (verify) 131/2024/NĐ-CP Ad valorem
VKFTA 20% Tarif consolidé BT2026
2026
VK 125/2022/NĐ-CP Ad valorem
VN-LAO 20% Tarif consolidé BT2026 S 206/2025/NĐ-CP Ad valorem
VN-CAM Aucune donnée Aucune donnée S 56/2026/NĐ-CP Aucune donnée
VNCU Aucune donnée Aucune donnée VNCB · Form VC (Cuba) 114/2022/NĐ-CP Aucune donnée
AANZFTA * non éligible Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP Non éligible (*)
ACFTA * non éligible Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP Non éligible (*)
AHKFTA * non éligible Tarif consolidé BT2026
2026
AHK 123/2022/NĐ-CP Non éligible (*)
AIFTA * non éligible Tarif consolidé BT2026
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP Non éligible (*)
AJCEP * non éligible Tarif consolidé BT2026
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP Non éligible (*)
AKFTA * non éligible Tarif consolidé BT2026
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP Non éligible (*)
ATIGA * non éligible Tarif consolidé BT2026
2026
D 126/2022/NĐ-CP Non éligible (*)
RCEP (Annexe A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
* non éligible Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Non éligible (*)
RCEP (Annexe B)
AU
* non éligible Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Non éligible (*)
RCEP (Annexe C)
CN
* non éligible Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Non éligible (*)
RCEP (Annexe D)
JP
* non éligible Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Non éligible (*)
RCEP (Annexe E)
KR
* non éligible Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Non éligible (*)
RCEP (Annexe F)
NZ
* non éligible Tarif consolidé BT2026
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP Non éligible (*)
VCFTA * non éligible Tarif consolidé BT2026
2026
VC 112/2022/NĐ-CP Non éligible (*)
VJEPA * non éligible Tarif consolidé BT2026
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP Non éligible (*)
VN-EAEU * non éligible Tarif consolidé BT2026
2026
EAV 113/2022/NĐ-CP Non éligible (*)

Un taux publié ne signifie pas que les marchandises sont éligibles. Le respect des règles d'origine et une preuve de l'origine valide sont requis.

Lancer le Smart Tariff Advisory Comparer les ALE Calculer les taxes

Historique des taux / démantèlement par année

D'après les feuilles des listes ALE 2022–2027
FTAPériodes
ACFTA
AC · ligne 5400
2022 - 2027 (một mức cho cả giai đoạn)* non éligible
ATIGA
AT · ligne 5361
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
AJCEP
AJ · ligne 5405
30/12/2022 - 31/3/2023* non éligible 01/4/2023 - 31/3/2024* non éligible 01/4/2024 - 31/3/2025* non éligible 01/4/2025 - 31/3/2026* non éligible 01/4/2026 - 31/3/2027* non éligible 01/4/2027 - 31/3/2028* non éligible
VJEPA
VJ · ligne 5403
30/12/2022 - 31/3/2023* non éligible 01/4/2023 - 31/3/2024* non éligible 01/4/2024 - 31/3/2025* non éligible 01/4/2025 - 31/3/2026* non éligible 01/4/2026 - 31/3/2027* non éligible 01/4/2027 - 31/3/2028* non éligible
AKFTA
AK · ligne 5405
2022 - 2027 (một mức cho cả giai đoạn)* non éligible
Taux avec exclusions: *
AANZFTA
AANZ · ligne 5367
2022 - 2027 (một mức cho cả giai đoạn)* non éligible
Colonne de taux F (masquée): *
AIFTA
AI · ligne 5363
30/12/2022* non éligible 31/12/2022 - 30/12/2023* non éligible 31/12/2023 - 30/12/2024* non éligible 31/12/2024 - 31/12/2025* non éligible 01/01/2026 - 31/12/2026* non éligible 01/01/2027 - 31/12/2027* non éligible
VKFTA
VK · ligne 5372
202220% 202320% 202420% 202520% 202620% 202720%
VCFTA
VC · ligne 5413
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
VN-EAEU
EAV · ligne 5414
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
AHKFTA
AKH · ligne 5417
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
EVFTA
EV-NK · ligne 5386
202214,5% 202312,7% 202410,9% 20259% 20267,2% 20275,4%
Indicateur de modification (auxiliaire): X
UKVFTA
UKV · ligne 5388
202214,5% 202312,7% 202410,9% 20259% 20267,2% 20275,4%
Indicateur de modification (auxiliaire): X
CPTPP
CPTPP · ligne 5386
(I) → 2021*12% (II) → 2022*10% (III) → 2023*8% (IV) → 2024*6% (V) → 2025*4% (VI) → 2026*2% (VII) → 2027*0%
RCEP A
RCEPT-A · ligne 5407
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP B
B · ligne 5407
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP C
C · ligne 5407
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP D
D · ligne 5407
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP E
E · ligne 5410
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
RCEP F
F · ligne 5407
2022* non éligible 2023* non éligible 2024* non éligible 2025* non éligible 2026* non éligible 2027* non éligible
VIFTA
VI · ligne 4975
202418% 202516% 202614% 202712%
Colonne auxiliaire J: 8

* Les périodes CPTPP (I)–(VII) sont rattachées à des années par comparaison avec le BT2026 (données DÉRIVÉES – à vérifier).

Conseils et avertissements

Évaluation générale (origine non prise en compte). Lancez le Smart Tariff Advisory pour une évaluation propre à une origine.

YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
Description
The CPTPP cell "2; M: 4" has a general 2% and an "M:" 4% rate (commonly read as the Mexico schedule – verify).
Référence juridique
115/2022/NĐ-CP
Action recommandée
Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
Statut de vérification
Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
Description
CPTPP: consolidated BT2026 shows "2; M: 4", the FTA schedule for period (VI) shows "2".
Référence juridique
115/2022/NĐ-CP
Action recommandée
Check the original Decree and amendments to determine the correct rate.
Statut de vérification
Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Description
VKFTA 20%, VN-LAO 20%: the preferential rate is equal to or higher than the MFN rate (20%) in the source tariff – claiming the FTA brings no saving.
Données liées
MFN 20%
Action recommandée
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
Statut de vérification
Non vérifié – contrôle nécessaire
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Description
The VAT column shows "8/10".
Référence juridique
181/2025/NĐ-CP
Action recommandée
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Statut de vérification
Non vérifié – contrôle nécessaire
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Description
The source file records no trade remedy for 3825.20.00. This does NOT mean there is no risk.
Action recommandée
Check the MOIT Trade Remedies Authority database.
Statut de vérification
Non vérifié – contrôle nécessaire
GREEN – VERIFIED DQ-001 MFN rate present in the source
Description
The MFN rate 20% for 3825.20.00 was checked against BT2026 (cell BT2026!N5531), basis 26/2023/NĐ-CP.
Référence juridique
26/2023/NĐ-CP
Action recommandée
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Statut de vérification
Vérifié par rapport au fichier tarifaire source

Notes de chapitre

Notes

1. This Chapter does not cover:

(a) Separate chemically defined elements or compounds with the exception of the following:

(1) Artificial graphite (heading 38.01);

(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08;

(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38.13);

(4) Certified reference materials specified in Note 2 below;

(5) Products specified in Note 3 (a) or 3 (c) below;

(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 21.06);

(c) Products of heading 24.04;

(d) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20);

(e) Medicaments (heading 30.03 or 30.04); or

(f) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).

2. (A) For the purpose of heading 38.22, the expression “certified reference materials” means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.

(B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38.22 shall take precedence over any other heading in the Nomenclature.

3. Heading 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature:

(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

(b) Fusel oil; Dippel's oil;

(c) Ink removers put up in packings for retail sale;

(d) Stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale; and

(e) Ceramic firing testers, fusible (for example, Seger cones).

4. Throughout the Nomenclature, “municipal waste” means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term “municipal waste”, however, does not cover:

(a) Individual materials or articles segregated from the waste, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of the Nomenclature;

(b) Industrial waste;

(c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or

(d) Clinical waste, as defined in Note 6 (a) below.

5. For the purposes of heading 38.25, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).

6. For the purposes of heading 38.25, the expression “other wastes” applies to:

(a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);

(b) Waste organic solvents;

(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and

(d) Other wastes from chemical or allied industries.

The expression “other wastes” does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10).

7. For the purposes of heading 38.26, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable or microbial fats and oils whether or not used.

Subheading Notes

1. Subheadings 3808.52 and 3808.59 cover only goods of heading 38.08, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds; trichlorfon (ISO).

2. Subheadings 3808.61 to 3808.69 cover only goods of heading 38.08, containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO).

3. Subheadings 3824.81 to 3824.89 cover only mixtures and preparations containing one or more of the following substances: oxirane (ethylene oxide); polybrominated biphenyls (PBBs); polychlorinated biphenyls (PCBs); polychlorinated terphenyls (PCTs); tris(2,3-dibromopropyl) phosphate; aldrin (ISO); camphechlor (ISO) (toxaphene); chlordane (ISO); chlordecone (ISO); DDT (ISO) (clofenotane (INN); 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); endosulfan (ISO); endrin (ISO); heptachlor (ISO); mirex (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); pentachlorobenzene (ISO); hexachlorobenzene (ISO); perfluorooctane sulphonic acid, its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins.

Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48% by weight, with the following molecular formula: CxH(2x-y+2)Cly, where x = 10 - 13 and y = 1 - 13.

4. For the purposes of subheadings 3825.41 and 3825.49, “waste organic solvents” are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.

(1): Tham khảo TCVN 8890:2017

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022