WCO 分类路径
- 章40橡胶及其制品
- 品目4004合成橡胶及油膏，初级形状或板、片、带；混合物AI 译
- 子目400400橡胶废碎料(硬质橡胶除外)及其粉、粒AI 译
- 国家码40040000Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
40040000
"Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom"
HS 编码 40040000（第 40 章「橡胶及其制品」；品目 4004「合成橡胶及油膏，初级形状或板、片、带；混合物」；子目 400400「橡胶废碎料(硬质橡胶除外)及其粉、粒」）在越南税则中对应"Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom"。越南海关对该编码商品征收MFN 税率 4.5、优惠税率 3。法定计量单位为kg。该商品涉及 1 项进口管理规定或禁限措施，详见合规章节。目前有 22 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
MFN 税率 MFN rate | 4.5 |
优惠税率 Preferential rate | 3 |
增值税 VAT | 8/10 |
自贸协定优惠税率
22 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| ACFTA | 0% |
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AKFTA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| EVFTA | 0% |
| UKVFTA | 0% |
| VN-LAO | 0% |
| VIFTA | 0% |
| RCEP-A | 0% |
| RCEP-B | 0% |
| RCEP-C | 0% |
| RCEP-D | 0% |
| RCEP-E | 0% |
| RCEP-F | 0% |
| AHKFTA | 1% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân
42/2019/TT-BCT, 33/2025/TT-BCT
法规约束
同一 HS 6 位前缀 4004.00 在其他国家的税率对照