Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip › Butadiene rubber (BR)
4002.20.10 — In primary forms
Dạng nguyên sinh
Unit: kg (kg)
HS code 40022010 covers in primary forms under heading 4002 (synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip), Chapter 40. The MFN import duty is 0%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: 8/10%. Unit of quantity: kg.
MFN import duty
0%
Lowest FTA
0%
ASEAN - China (ACFTA)
VAT
8/10%
Excise / Env. tax
—
Not subject
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 0% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 5% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0% | 118/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027) | 0% | 120/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027) | 0% | 124/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Korea (AKFTA) | 0% | 119/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Australia/New Zealand (AANZFTA) | 0% | 121/2022/NĐ-CP | 30/12/2022 |
| ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026) | 0% | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 0% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 0% | 112/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Eurasian Economic Union (VN-EAEU)(2026) | 0% | 113/2022/NĐ-CP | 30/12/2022 |
| CPTPP Agreement(2026) | 0% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | 0% | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 0% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 0% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 0% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.
VAT · Excise tax · Environmental protection tax
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Value added tax (VAT) | 8/10% | 181/2025/NĐ-CP | 01/07/2025 |
Export duty
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential export duty (CPTPP)(2026) | 1% | 115/2022/NĐ-CP | 30/12/2022 |
| Preferential export duty (EVFTA)(2026) | 1% | 116/2022/NĐ-CP | 30/12/2022 |
| Preferential export duty (UKVFTA)(2026) | 1% | 117/2022/NĐ-CP | 30/12/2022 |
FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.
Rules of origin by FTA
To claim an FTA rate the goods must meet the origin criterion below AND carry a valid C/O — the right HS code alone is not enough.
- Butadiene rubber (BR):
RVC(40) hoặc CTH
CTHRVC40
Source: 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip
CTH
CTH
Source: 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Cao su và các sản phẩm bằng cao su; ngoại trừ:
Sử dụng nguyên liệu từ bất kỳ Nhóm nào để sản xuất, ngoại trừ Nhóm của sản phẩm; hoặc Trị giá nguyên liệu được sử dụng không vượt quá 70% giá xuất xưởng của sản phẩm.
Source: 14/2026/TT-BCT
Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip
CTH hoặc RVC40
CTHRVC40
Source: 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Cao su và các sản phẩm bằng cao su; ngoại trừ:
Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào, ngoại trừ Nhóm của sản phẩm; hoặc trị giá nguyên liệu không vượt quá 70% giá xuất xưởng của sản phẩm.
Source: 02/2021/TT-BCT
Cao su tổng hợp và các chất thay thế cao su dẫn xuất từ dầu, ở dạng nguyên sinh hoặc dạng tấm, tờ hoặc dải; hỗn hợp của một sản phẩm bất kỳ của nhóm 40.01 với một sản phẩm bất kỳ của nhóm này, ở dạng nguyên sinh hoặc dạng tấm, tờ hoặc dải.
CTH
CTH
or
60%
Source: 11/2024/TT-BCT
- Butadiene rubber (BR):
CTH hoặc RVC(40)
CTHRVC40
Source: 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Butadiene rubber (BR):
CTH
CTH
Source: 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Agreements with no rule specific to this code
This code carries a preferential rate under the agreements below but has no line of its own in the product-specific rules annex. The goods must still meet an origin requirement.
The agreement sets a general rule for codes outside the annex:
1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if they have an RVC of not less than 40% calculated in accordance with Article 8 of this Circular.
Source: 21/2019/TT-BCT · Article 7(1)
The agreement sets a general rule for codes outside the annex:
1. Products referred to in Clause 2, Article 2 are considered originating if:
a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and
b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System.
provided that the last production process is carried out in the territory of the exporting Member State.
CTSH
Source: 15/2010/TT-BCT · Article 4(1) of Appendix 1
The agreement sets a general rule for codes outside the annex:
1. For the purposes of paragraph 2 of Article 5 of this Circular, goods shall be considered as originating in a Member State in one of the following cases:
a) The Regional Value Content (RVC) is not less than 40%, calculated according to the formula provided for in Article 8 of this Circular, and the final process of production is performed in that Member State.
b) All non-originating materials used in the production of the goods have undergone a change in tariff classification (CTC) at the four (04)-digit level (change of Heading) of the Harmonized Commodity Description and Coding System in that Member State.
The exporter of each Member State may choose to apply the origin criterion provided for in point a or point b of paragraph 1 of this Article to determine the origin of goods.
CTC
Source: 37/2022/TT-BCT · Article 7(1)
The agreement sets a general rule for codes outside the annex:
1. For the purposes of point b clause 1 Article 5 of this Circular, goods not covered by Article 8 of this Circular shall be considered as originating if they have a regional value content (hereinafter referred to as RVC) of at least 40% of the FOB value, or if they have undergone a change in tariff classification at the 4-digit level (hereinafter referred to as CTH) of the Harmonized System.
CTH
Source: 49/2025/TT-BCT · Article 7(1)
The agreement sets a general rule for codes outside the annex:
1. General origin criteria:
a) Goods referred to in Clause 2, Article 2 of this Appendix are considered originating in the Member State where the production or processing of those goods took place if:
- The goods have a regional value content (hereinafter referred to as the “ASEAN Value Content” or the “Regional Value Content (RVC)”) of not less than 40% (forty per cent), calculated in accordance with the formula provided in Article 5 of this Appendix; or
- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the 4 (four)-digit level (that is, a change of heading) of the Harmonized System.
b) Each Member State shall allow the exporter of the goods to decide whether to use the criterion of “RVC of not less than 40% (forty per cent)” or that of “a change in tariff classification at the 4 (four)-digit level” referred to at Point a, Clause 1 in determining the origin of the goods.
CTC
Source: 22/2016/TT-BCT · Article 4(1) of Appendix I
The agreement sets a general rule for codes outside the annex:
1. For the purposes of Clause 2, Article 2, goods are considered originating in the Member State where the production or processing took place if:
a) The goods have a regional value content (RVC) of not less than forty per cent (40%), calculated in accordance with Article 5; or
b) All the non-originating materials used in the production of those goods undergo a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (that is, a change of heading) of the Harmonized System.
2. Each Member State shall allow the exporter to use either of the criteria provided at Point a, Clause 1 or Point b, Clause 1 of this Article to determine the origin of the goods.
CTC
Source: 31/2013/TT-BCT · Article 4(1)
The agreement sets a general rule for codes outside the annex:
1. For the purposes of Clause 2, Article 2, goods are considered originating in a Member State if:
a) The goods have a local value content (hereinafter referred to as “LVC”), calculated in accordance with the formula provided in Article 5, of not less than forty (40) per cent, and the last production process for those goods is carried out in that Member State; or
b) All non-originating materials used in the production of the goods in that Member State have undergone a change in tariff classification (hereinafter referred to as CTC) at the 4-digit level (change of heading) under the Harmonized System.
CTCLVC
Source: 10/2009/TT-BCT · Article 4(1) of Appendix 1
The agreement sets a general rule for codes outside the annex:
1. General origin criterion
a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:
- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or
- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.
b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.
CTCLVC
Source: 04/2010/TT-BCT · Article 4(1) of Appendix 1
Criteria are quoted verbatim from the Vietnamese circular, not paraphrased.
Commodity policy for this HS code
Unofficial English rendering of the Vietnamese source; the document numbers link to the full text.
- List of goods bought, sold, and exchanged through auxiliary border gates and border openings by traders (42/2019/TT-BCT, 33/2025/TT-BCT)
Related documents (full text)
Notes for Section VII — PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
Notes
1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
2. Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.
Notes for Chapter 40 — Rubber and articles thereof
Notes
1. Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.
2. This Chapter does not cover:
(a) Goods of Section XI (textiles and textile articles);
(b) Footwear or parts thereof of Chapter 64;
(c) Headgear or parts thereof (including bathing caps) of Chapter 65;
(d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
(e) Articles of Chapter 90, 92, 94 or 96; or
(f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13).
3. In headings 40.01 to 40.03 and 40.05, the expression “primary forms” applies only to the following forms:
(a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);
(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4. In Note 1 to this Chapter and in heading 40.02, the expression “synthetic rubber” applies to:
(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18oC and 29oC, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Notes 5 (B)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;
(b) Thioplasts (TM); and
(c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.
5. (A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:
(i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);
(ii) pigments or other colouring matter, other than those added solely for the purpose of identification;
(iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B);
(B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:
(i) emulsifiers or anti-tack agents;
(ii) small amounts of breakdown products of emulsifiers;
(iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.
6. For the purposes of heading 40.04, the expression “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08.
8. Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
9. In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.
In heading 40.08 the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.
Codes at the same level under 400220
Check neighbouring codes to make sure the classification fits best.
Data updated: 29/07/2026 · Found wrong or missing data? Report an issue for this code →