類 38 · Miscellaneous chemical products

3825.90.00

Other

  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. - Other

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 / - Loại khác

単位: kg レベル: 8桁の細分 出典: BT2026 行 5542 原典

2026年に適用される税

出典:統合税率表BT2026(2026年4月5日更新)
通常輸入税 30% 15/2023/QĐ-TTg · 2023/07/15
優遇税率(MFN) 20% 26/2023/NĐ-CP · 2023/07/15
付加価値税 8 / 10 (複数の税率) 181/2025/NĐ-CP · 2025/07/01
特別消費税 データなし
環境保護税 データなし
輸出税 データなし

特別特恵(FTA)税率 – 2026年

FTA税率データ根拠原産地証明法的根拠状態
VKFTA 0% 公表最低税率 BT2026 統合税率表
2026
VK 125/2022/NĐ-CP 従価税
CPTPP 3.6% · M: 5.4% BT2026 統合税率表
(VI)
CPTPP 115/2022/NĐ-CP 従価税
EVFTA 7.2% BT2026 統合税率表
2026
EUR.1 116/2022/NĐ-CP 従価税
UKVFTA 7.2% BT2026 統合税率表
2026
EUR.1 117/2022/NĐ-CP 従価税
VIFTA 14% BT2026 統合税率表
2026
Form VI (verify) 131/2024/NĐ-CP 従価税
VN-LAO 20% BT2026 統合税率表 S 206/2025/NĐ-CP 従価税
VN-CAM データなし データなし S 56/2026/NĐ-CP データなし
VNCU データなし データなし VNCB · Form VC (Cuba) 114/2022/NĐ-CP データなし
AANZFTA * 特恵対象外 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP 特恵対象外(*)
ACFTA * 特恵対象外 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP 特恵対象外(*)
AHKFTA * 特恵対象外 BT2026 統合税率表
2026
AHK 123/2022/NĐ-CP 特恵対象外(*)
AIFTA * 特恵対象外 BT2026 統合税率表
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP 特恵対象外(*)
AJCEP * 特恵対象外 BT2026 統合税率表
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP 特恵対象外(*)
AKFTA * 特恵対象外 BT2026 統合税率表
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP 特恵対象外(*)
ATIGA * 特恵対象外 BT2026 統合税率表
2026
D 126/2022/NĐ-CP 特恵対象外(*)
RCEP (附属書 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
* 特恵対象外 BT2026 統合税率表
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 特恵対象外(*)
RCEP (附属書 B)
AU
* 特恵対象外 BT2026 統合税率表
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 特恵対象外(*)
RCEP (附属書 C)
CN
* 特恵対象外 BT2026 統合税率表
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 特恵対象外(*)
RCEP (附属書 D)
JP
* 特恵対象外 BT2026 統合税率表
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 特恵対象外(*)
RCEP (附属書 E)
KR
* 特恵対象外 BT2026 統合税率表
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 特恵対象外(*)
RCEP (附属書 F)
NZ
* 特恵対象外 BT2026 統合税率表
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 特恵対象外(*)
VCFTA * 特恵対象外 BT2026 統合税率表
2026
VC 112/2022/NĐ-CP 特恵対象外(*)
VJEPA * 特恵対象外 BT2026 統合税率表
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP 特恵対象外(*)
VN-EAEU * 特恵対象外 BT2026 統合税率表
2026
EAV 113/2022/NĐ-CP 特恵対象外(*)

税率が公表されていても貨物が適格であるとは限りません。原産地規則を満たし、有効な原産地証明が必要です。

スマート関税アドバイザリーを実行 FTAを比較 税額を計算

税率の推移/年別の引き下げ

2022~2027年のFTA譲許表ワークシートから
FTA期間
ACFTA
AC · 行 5411
2022 - 2027 (một mức cho cả giai đoạn)* 特恵対象外
ATIGA
AT · 行 5372
2022* 特恵対象外 2023* 特恵対象外 2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
AJCEP
AJ · 行 5416
30/12/2022 - 31/3/2023* 特恵対象外 01/4/2023 - 31/3/2024* 特恵対象外 01/4/2024 - 31/3/2025* 特恵対象外 01/4/2025 - 31/3/2026* 特恵対象外 01/4/2026 - 31/3/2027* 特恵対象外 01/4/2027 - 31/3/2028* 特恵対象外
VJEPA
VJ · 行 5414
30/12/2022 - 31/3/2023* 特恵対象外 01/4/2023 - 31/3/2024* 特恵対象外 01/4/2024 - 31/3/2025* 特恵対象外 01/4/2025 - 31/3/2026* 特恵対象外 01/4/2026 - 31/3/2027* 特恵対象外 01/4/2027 - 31/3/2028* 特恵対象外
AKFTA
AK · 行 5416
2022 - 2027 (một mức cho cả giai đoạn)* 特恵対象外
除外付き税率: *
AANZFTA
AANZ · 行 5378
2022 - 2027 (một mức cho cả giai đoạn)* 特恵対象外
税率列F(非表示): *
AIFTA
AI · 行 5374
30/12/2022* 特恵対象外 31/12/2022 - 30/12/2023* 特恵対象外 31/12/2023 - 30/12/2024* 特恵対象外 31/12/2024 - 31/12/2025* 特恵対象外 01/01/2026 - 31/12/2026* 特恵対象外 01/01/2027 - 31/12/2027* 特恵対象外
VKFTA
VK · 行 5383
20220% 20230% 20240% 20250% 20260% 20270%
VCFTA
VC · 行 5424
2022* 特恵対象外 2023* 特恵対象外 2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
VN-EAEU
EAV · 行 5425
2022* 特恵対象外 2023* 特恵対象外 2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
AHKFTA
AKH · 行 5428
2022* 特恵対象外 2023* 特恵対象外 2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
EVFTA
EV-NK · 行 5397
202214.5% 202312.7% 202410.9% 20259% 20267.2% 20275.4%
変更フラグ(補助): X
UKVFTA
UKV · 行 5399
202214.5% 202312.7% 202410.9% 20259% 20267.2% 20275.4%
変更フラグ(補助): X
CPTPP
CPTPP · 行 5397
(I) → 2021*12.7% (II) → 2022*10.9% (III) → 2023*9% (IV) → 2024*7.2% (V) → 2025*5.4% (VI) → 2026*3.6% (VII) → 2027*1.8%
RCEP A
RCEPT-A · 行 5418
2022* 特恵対象外 2023* 特恵対象外 2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
RCEP B
B · 行 5418
2022* 特恵対象外 2023* 特恵対象外 2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
RCEP C
C · 行 5418
2022* 特恵対象外 2023* 特恵対象外 2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
RCEP D
D · 行 5418
2022* 特恵対象外 2023* 特恵対象外 2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
RCEP E
E · 行 5421
2022* 特恵対象外 2023* 特恵対象外 2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
RCEP F
F · 行 5418
2022* 特恵対象外 2023* 特恵対象外 2024* 特恵対象外 2025* 特恵対象外 2026* 特恵対象外 2027* 特恵対象外
VIFTA
VI · 行 4986
202418% 202516% 202614% 202712%
補助列J: 8

* CPTPPの期間(I)~(VII)はBT2026との照合により年に対応付けています(派生データ – 要確認)。

アドバイザリーと警告

一般的な評価(原産国は考慮していません)。原産国別の評価にはスマート関税アドバイザリーを実行してください。

YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
説明
The CPTPP cell "3,6; M: 5,4" has a general 3.6% and an "M:" 5.4% rate (commonly read as the Mexico schedule – verify).
法的根拠
115/2022/NĐ-CP
推奨アクション
Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
説明
CPTPP: consolidated BT2026 shows "3,6; M: 5,4", the FTA schedule for period (VI) shows "3,6".
法的根拠
115/2022/NĐ-CP
推奨アクション
Check the original Decree and amendments to determine the correct rate.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
説明
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.
関連データ
MFN 20%
推奨アクション
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
確認状況
未確認 – 確認が必要
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
説明
The VAT column shows "8/10".
法的根拠
181/2025/NĐ-CP
推奨アクション
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
確認状況
未確認 – 確認が必要
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
説明
The source file records no trade remedy for 3825.90.00. This does NOT mean there is no risk.
推奨アクション
Check the MOIT Trade Remedies Authority database.
確認状況
未確認 – 確認が必要
GREEN – VERIFIED DQ-001 MFN rate present in the source
説明
The MFN rate 20% for 3825.90.00 was checked against BT2026 (cell BT2026!N5542), basis 26/2023/NĐ-CP.
法的根拠
26/2023/NĐ-CP
推奨アクション
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
確認状況
原典の税率ファイルと照合済み

類注

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