章 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

单位: kg 级别: 8 位税号 来源: BT2026 行 5531 源数据

2026 年适用税费

来源:BT2026 综合税则(更新至 2026 年 4 月 5 日)
普通进口税 30% 15/2023/QĐ-TTg · 2023-07-15
优惠税率(最惠国) 20% 26/2023/NĐ-CP · 2023-07-15
增值税 8 / 10 (多个税率) 181/2025/NĐ-CP · 2025-07-01
特别消费税 无数据
环境保护税 无数据
出口税 无数据

特别优惠(FTA)税率——2026

FTA税率数据依据原产地证明法律依据状态
CPTPP 2% · M: 4% 公布的最低税率 BT2026 综合税则
(VI)
CPTPP 115/2022/NĐ-CP 从价税
EVFTA 7.2% BT2026 综合税则
2026
EUR.1 116/2022/NĐ-CP 从价税
UKVFTA 7.2% BT2026 综合税则
2026
EUR.1 117/2022/NĐ-CP 从价税
VIFTA 14% BT2026 综合税则
2026
Form VI (verify) 131/2024/NĐ-CP 从价税
VKFTA 20% BT2026 综合税则
2026
VK 125/2022/NĐ-CP 从价税
VN-LAO 20% BT2026 综合税则 S 206/2025/NĐ-CP 从价税
VN-CAM 无数据 无数据 S 56/2026/NĐ-CP 无数据
VNCU 无数据 无数据 VNCB · Form VC (Cuba) 114/2022/NĐ-CP 无数据
AANZFTA * 不享受优惠 BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
AANZ 121/2022/NĐ-CP 不享受优惠(*)
ACFTA * 不享受优惠 BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
E 118/2022/NĐ-CP 不享受优惠(*)
AHKFTA * 不享受优惠 BT2026 综合税则
2026
AHK 123/2022/NĐ-CP 不享受优惠(*)
AIFTA * 不享受优惠 BT2026 综合税则
01/01/2026 - 31/12/2026
AI 122/2022/NĐ-CP 不享受优惠(*)
AJCEP * 不享受优惠 BT2026 综合税则
01/4/2026 - 31/3/2027
AJ 120/2022/NĐ-CP 不享受优惠(*)
AKFTA * 不享受优惠 BT2026 综合税则
2022 - 2027 (một mức cho cả giai đoạn)
AK 119/2022/NĐ-CP 不享受优惠(*)
ATIGA * 不享受优惠 BT2026 综合税则
2026
D 126/2022/NĐ-CP 不享受优惠(*)
RCEP (附件 A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
* 不享受优惠 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 不享受优惠(*)
RCEP (附件 B)
AU
* 不享受优惠 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 不享受优惠(*)
RCEP (附件 C)
CN
* 不享受优惠 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 不享受优惠(*)
RCEP (附件 D)
JP
* 不享受优惠 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 不享受优惠(*)
RCEP (附件 E)
KR
* 不享受优惠 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 不享受优惠(*)
RCEP (附件 F)
NZ
* 不享受优惠 BT2026 综合税则
2026
RCEP Form / Declaration of origin 129/2022/NĐ-CP 不享受优惠(*)
VCFTA * 不享受优惠 BT2026 综合税则
2026
VC 112/2022/NĐ-CP 不享受优惠(*)
VJEPA * 不享受优惠 BT2026 综合税则
01/4/2026 - 31/3/2027
JV · Form VJ 124/2022/NĐ-CP 不享受优惠(*)
VN-EAEU * 不享受优惠 BT2026 综合税则
2026
EAV 113/2022/NĐ-CP 不享受优惠(*)

公布了税率并不意味着货物符合条件。需要满足原产地规则并持有有效的原产地证明。

运行智能关税咨询 比较 FTA 计算税费

税率历史/按年降税

来自 2022–2027 年 FTA 税率表工作表
FTA期间
ACFTA
AC · 行 5400
2022 - 2027 (một mức cho cả giai đoạn)* 不享受优惠
ATIGA
AT · 行 5361
2022* 不享受优惠 2023* 不享受优惠 2024* 不享受优惠 2025* 不享受优惠 2026* 不享受优惠 2027* 不享受优惠
AJCEP
AJ · 行 5405
30/12/2022 - 31/3/2023* 不享受优惠 01/4/2023 - 31/3/2024* 不享受优惠 01/4/2024 - 31/3/2025* 不享受优惠 01/4/2025 - 31/3/2026* 不享受优惠 01/4/2026 - 31/3/2027* 不享受优惠 01/4/2027 - 31/3/2028* 不享受优惠
VJEPA
VJ · 行 5403
30/12/2022 - 31/3/2023* 不享受优惠 01/4/2023 - 31/3/2024* 不享受优惠 01/4/2024 - 31/3/2025* 不享受优惠 01/4/2025 - 31/3/2026* 不享受优惠 01/4/2026 - 31/3/2027* 不享受优惠 01/4/2027 - 31/3/2028* 不享受优惠
AKFTA
AK · 行 5405
2022 - 2027 (một mức cho cả giai đoạn)* 不享受优惠
含排除项的税率: *
AANZFTA
AANZ · 行 5367
2022 - 2027 (một mức cho cả giai đoạn)* 不享受优惠
税率列 F(隐藏): *
AIFTA
AI · 行 5363
30/12/2022* 不享受优惠 31/12/2022 - 30/12/2023* 不享受优惠 31/12/2023 - 30/12/2024* 不享受优惠 31/12/2024 - 31/12/2025* 不享受优惠 01/01/2026 - 31/12/2026* 不享受优惠 01/01/2027 - 31/12/2027* 不享受优惠
VKFTA
VK · 行 5372
202220% 202320% 202420% 202520% 202620% 202720%
VCFTA
VC · 行 5413
2022* 不享受优惠 2023* 不享受优惠 2024* 不享受优惠 2025* 不享受优惠 2026* 不享受优惠 2027* 不享受优惠
VN-EAEU
EAV · 行 5414
2022* 不享受优惠 2023* 不享受优惠 2024* 不享受优惠 2025* 不享受优惠 2026* 不享受优惠 2027* 不享受优惠
AHKFTA
AKH · 行 5417
2022* 不享受优惠 2023* 不享受优惠 2024* 不享受优惠 2025* 不享受优惠 2026* 不享受优惠 2027* 不享受优惠
EVFTA
EV-NK · 行 5386
202214.5% 202312.7% 202410.9% 20259% 20267.2% 20275.4%
变更标记(辅助): X
UKVFTA
UKV · 行 5388
202214.5% 202312.7% 202410.9% 20259% 20267.2% 20275.4%
变更标记(辅助): X
CPTPP
CPTPP · 行 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 · 行 5407
2022* 不享受优惠 2023* 不享受优惠 2024* 不享受优惠 2025* 不享受优惠 2026* 不享受优惠 2027* 不享受优惠
RCEP B
B · 行 5407
2022* 不享受优惠 2023* 不享受优惠 2024* 不享受优惠 2025* 不享受优惠 2026* 不享受优惠 2027* 不享受优惠
RCEP C
C · 行 5407
2022* 不享受优惠 2023* 不享受优惠 2024* 不享受优惠 2025* 不享受优惠 2026* 不享受优惠 2027* 不享受优惠
RCEP D
D · 行 5407
2022* 不享受优惠 2023* 不享受优惠 2024* 不享受优惠 2025* 不享受优惠 2026* 不享受优惠 2027* 不享受优惠
RCEP E
E · 行 5410
2022* 不享受优惠 2023* 不享受优惠 2024* 不享受优惠 2025* 不享受优惠 2026* 不享受优惠 2027* 不享受优惠
RCEP F
F · 行 5407
2022* 不享受优惠 2023* 不享受优惠 2024* 不享受优惠 2025* 不享受优惠 2026* 不享受优惠 2027* 不享受优惠
VIFTA
VI · 行 4975
202418% 202516% 202614% 202712%
辅助列 J: 8

* CPTPP 期间(I)–(VII)通过与 BT2026 比对推导为年份(推导数据——请核实)。

咨询与警告

一般评估(未考虑原产国)。如需按原产国评估,请运行智能关税咨询。

YELLOW – REVIEW REQUIRED FTA-009 CPTPP: separate "M:" rate
说明
The CPTPP cell "2; M: 4" has a general 2% and an "M:" 4% rate (commonly read as the Mexico schedule – verify).
法律依据
115/2022/NĐ-CP
建议措施
Confirm the CPTPP schedule for the origin under Decree 115/2022/NĐ-CP.
核实状态
未核实 – 需要检查
YELLOW – REVIEW REQUIRED FTA-010 Consolidated vs FTA schedule discrepancy
说明
CPTPP: consolidated BT2026 shows "2; M: 4", the FTA schedule for period (VI) shows "2".
法律依据
115/2022/NĐ-CP
建议措施
Check the original Decree and amendments to determine the correct rate.
核实状态
未核实 – 需要检查
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
说明
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.
相关数据
MFN 20%
建议措施
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
核实状态
未核实 – 需要检查
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
说明
The VAT column shows "8/10".
法律依据
181/2025/NĐ-CP
建议措施
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
核实状态
未核实 – 需要检查
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
说明
The source file records no trade remedy for 3825.20.00. This does NOT mean there is no risk.
建议措施
Check the MOIT Trade Remedies Authority database.
核实状态
未核实 – 需要检查
GREEN – VERIFIED DQ-001 MFN rate present in the source
说明
The MFN rate 20% for 3825.20.00 was checked against BT2026 (cell BT2026!N5531), basis 26/2023/NĐ-CP.
法律依据
26/2023/NĐ-CP
建议措施
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
核实状态
已与源税则文件核对

章注释

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