Other, with spark-ignition internal combustion piston engine › Of a designed gross weight exceeding 20 tonnes but not exceeding 24 tonnes
9836.40.50 — Sludge carrier motor vehicles with a detachable, liftable tank
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Unit: chiếc (unit)
HS code 98364050 covers sludge carrier motor vehicles with a detachable, liftable tank under heading 9836 (chassis fitted with engines, with cabs (chassis with cab motor vehicles), of a gross vehicle weight exceeding 20 tonnes but not exceeding 45 tonnes.), Chapter 98. The MFN import duty is 18%; the lowest FTA rate is 0% under Vietnam - Laos (C/O form S required). Unit of quantity: unit.
MFN import duty
18%
Lowest FTA
0%
Vietnam - Laos
VAT
—
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) | 18% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 27% | 15/2023/QĐ-TTg | 15/07/2023 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
VAT · Excise tax · Environmental protection tax
No data.
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.
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. 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.
Notes for Chapter 98 — REGULATIONS ON COMMODITY CODES AND SPECIAL PREFERENTIAL IMPORT DUTY RATES FOR CERTAIN GROUPS OF GOODS AND GOODS
3. Danh mục hàng hóa và mức thuế suất thuế nhập khẩu ưu đãi
Codes at the same level under 983640
Check neighbouring codes to make sure the classification fits best.
- 98364010Refrigerated motor vehicles
- 98364010Refrigerated motor vehicles
- 98364020Refuse collection motor vehicles having a refuse compacting device
- 98364020Refuse collection motor vehicles having a refuse compacting device
- 98364030Tanker motor vehicles; bulk cement carrier motor vehicles
- 98364030Tanker motor vehicles; bulk cement carrier motor vehicles
- 98364040Armoured motor vehicles for transporting valuable goods
- 98364040Armoured motor vehicles for transporting valuable goods
- 98364050Sludge carrier motor vehicles with a detachable, liftable tank
- 98364090Other
- 98364090Other
Data updated: 30/07/2026 · Found wrong or missing data? Report an issue for this code →