Materials, supplies and parts imported for the manufacture of technical rubber products.

984020008-digit code

9840.20.00 — Kaolin (stone powder) of a kind used for the manufacture of rubber products

Cao lanh (bột đá) dùng sản xuất sản phẩm cao su

Unit: kg (kg)

HS code 98402000 covers kaolin (stone powder) of a kind used for the manufacture of rubber products under heading 9840 (materials, supplies and parts imported for the manufacture of technical rubber products.), Chapter 98. The MFN import duty is 0%; the lowest FTA rate is 0% under Vietnam - Laos (C/O form S required). Unit of quantity: kg.

MFN import duty

0%

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 / ScheduleRateDocumentEffective
Preferential import duty (MFN)0%26/2023/NĐ-CP15/07/2023
Ordinary import duty5%15/2023/QĐ-TTg15/07/2023
Vietnam - Laos0%206/2025/NĐ-CP15/07/2025

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.

VN_LAOC/O SGeneral rule applies

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

Data updated: 29/07/2026 · Found wrong or missing data? Report an issue for this code →