- - - Dùng cho loại lốp có chiều rộng trên 450 mm
40139019 · HS Code Structure
Basic Information
HS Code
40139019
Code Status
Normal
Update Date
2026-08-09
Vietnamese Description
- - - Dùng cho loại lốp có chiều rộng trên 450 mm
English Description
- - - Suitable for fitting to tyres of a width exceeding 450 mm
Legal Unit
chiếc/unit
Product Policy / Supervision Requirements: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)
Tariff Rate (Duty)
| Preferential Import Rate (MFN) | 5 |
| Ordinary Import Rate (NK TT) | 7.5 |
| Export Duty Rate (Export Duty XK) |
Note: FTA agreement rates (e.g., ACFTA 0%) take precedence over MFN rates; a Certificate of Origin (C/O) is required. Vietnam has no export tax rebate system and levies export duties only on a small number of resource-based goods.
Agreement Rates · China/ASEAN/Japan & Korea
Country/Region
Tax Rate
China (ACFTA)
5
ASEAN Member States (ATIGA)
0
Japan (AJCEP)
0
Japan (VJEPA)
0
South Korea (AKFTA)
5
South Korea (VKFTA)
5
Hong Kong, China (AHKFTA)
5
Agreement Rates · Oceania/South Asia/Middle East
Country/Region
Tax Rate
Australia
5
New Zealand
5
India (AIFTA)
*
Israel (VIFTA)
2.9
Japan (CPTPP)
0
Singapore (CPTPP)
0
Malaysia (CPTPP)
0
Agreement Rates · Europe/Americas
Country/Region
Tax Rate
EU (EVFTA)
1,8
United Kingdom (UKVFTA)
1,8
Russia (VN-EAEU)
0
Chile (VCFTA)
*
Note: The same country may have different rates under different agreements (distinguished as "Country (Agreement)"). Other CPTPP members (Brunei/Canada/Mexico/Peru/New Zealand, etc.) and RCEP countries can be found in the RCEP section below and in the backend data.
RCEP Agreement Rates (2026 Current Year · 14 Members)
China
5
Japan
5
South Korea
5
Australia
5
New Zealand
5
Brunei
5
Cambodia
5
Indonesia
5
Laos
5
Malaysia
5
Myanmar
5
Philippines
5
Singapore
5
Thailand
5
Note: RCEP commitments follow Annexes A-F of 129/2022/NĐ-CP: A = ASEAN members, B = Australia, C = China, D = Japan, E = Korea, F = New Zealand.
FTA Year-by-Year Rates (By Agreement 2022-2027 / Staged Commitments)
| Agreement | Period | Tax Rate | Remarks |
|---|---|---|---|
| AANZFTA | 配额内2022-2027 | 5 | 限额外税率 5 |
| ACFTA | 2022-2027 | 5 | |
| AHKFTA | 2022 | 5 | |
| AHKFTA | 2023 | 5 | |
| AHKFTA | 2024 | 5 | |
| AHKFTA | 2025 | 5 | |
| AHKFTA | 2026 | 5 | |
| AHKFTA | 2027 | 5 | |
| AIFTA | 2022 | * | |
| AIFTA | 2023 | * | |
| AIFTA | 2024 | * | |
| AIFTA | 2025 | * | |
| AIFTA | 2026 | * | |
| AIFTA | 2027 | * | |
| AJCEP | 01/04/2023-31/3/2024 | 0 | |
| AJCEP | 01/04/2024-31/3/2025 | 0 | |
| AJCEP | 01/04/2025-31/3/2026 | 0 | |
| AJCEP | 01/04/2026-31/3/2027 | 0 | |
| AJCEP | 01/04/2027-31/3/2028 | 0 | |
| AJCEP | 30/12/2022-31/3/2023 | 0 | |
| AKFTA | 2022-2027 | 5 | |
| ATIGA | 2022-2027 | 0 | |
| CPTPP | 阶段I | 2,5 | |
| CPTPP | 阶段II | 1,8 | |
| CPTPP | 阶段III | 1,2 | |
| CPTPP | 阶段IV | 0,6 | |
| CPTPP | 阶段V | 0 | |
| CPTPP | 阶段VI | 0 | |
| CPTPP | 阶段VII | 0 | |
| EVFTA | 2022 | 3,6 | |
| EVFTA | 2023 | 3,1 | |
| EVFTA | 2024 | 2,7 | |
| EVFTA | 2025 | 2,2 | |
| EVFTA | 2026 | 1,8 | |
| EVFTA | 2027 | 1,3 | |
| RCEP-A | 2022 | 5 | |
| RCEP-A | 2023 | 5 | |
| RCEP-A | 2024 | 5 | |
| RCEP-A | 2025 | 5 | |
| RCEP-A | 2026 | 5 | |
| RCEP-A | 2027 | 5 | |
| RCEP-B | 2022 | 5 | |
| RCEP-B | 2023 | 5 | |
| RCEP-B | 2024 | 5 | |
| RCEP-B | 2025 | 5 | |
| RCEP-B | 2026 | 5 | |
| RCEP-B | 2027 | 5 | |
| RCEP-C | 2022 | 5 | |
| RCEP-C | 2023 | 5 | |
| RCEP-C | 2024 | 5 | |
| RCEP-C | 2025 | 5 | |
| RCEP-C | 2026 | 5 | |
| RCEP-C | 2027 | 5 | |
| RCEP-D | 2022 | 5 | |
| RCEP-D | 2023 | 5 | |
| RCEP-D | 2024 | 5 | |
| RCEP-D | 2025 | 5 | |
| RCEP-D | 2026 | 5 | |
| RCEP-D | 2027 | 5 | |
| RCEP-E | 2022 | 5 | |
| RCEP-E | 2023 | 5 | |
| RCEP-E | 2024 | 5 | |
| RCEP-E | 2025 | 5 | |
| RCEP-E | 2026 | 5 | |
| RCEP-E | 2027 | 5 | |
| RCEP-F | 2022 | 5 | |
| RCEP-F | 2023 | 5 | |
| RCEP-F | 2024 | 5 | |
| RCEP-F | 2025 | 5 | |
| RCEP-F | 2026 | 5 | |
| RCEP-F | 2027 | 5 | |
| UKVFTA | 2022 | 3,6 | |
| UKVFTA | 2023 | 3,1 | |
| UKVFTA | 2024 | 2,7 | |
| UKVFTA | 2025 | 2,2 | |
| UKVFTA | 2026 | 1,8 | |
| UKVFTA | 2027 | 1,3 | |
| VCFTA | 2022 | * | |
| VCFTA | 2023 | * | |
| VCFTA | 2024 | * | |
| VCFTA | 2025 | * | |
| VCFTA | 2026 | * | |
| VCFTA | 2027 | * | |
| VIFTA | 2024 | 4,3 | |
| VIFTA | 2025 | 3.6 | |
| VIFTA | 2026 | 2.9 | |
| VIFTA | 2027 | 2.1 | |
| VJEPA | 01/04/2023-31/3/2024 | 0 | |
| VJEPA | 01/04/2024-31/3/2025 | 0 | |
| VJEPA | 01/04/2025-31/3/2026 | 0 | |
| VJEPA | 01/04/2026-31/3/2027 | 0 | |
| VJEPA | 01/04/2027-31/3/2028 | 0 | |
| VJEPA | 30/12/2022-31/3/2023 | 0 | |
| VKFTA | 2022 | 5 | |
| VKFTA | 2023 | 5 | |
| VKFTA | 2024 | 5 | |
| VKFTA | 2025 | 5 | |
| VKFTA | 2026 | 5 | |
| VKFTA | 2027 | 5 | |
| VN-EAEU | 2022 | 0 | |
| VN-EAEU | 2023 | 0 | |
| VN-EAEU | 2024 | 0 | |
| VN-EAEU | 2025 | 0 | |
| VN-EAEU | 2026 | 0 | |
| VN-EAEU | 2027 | 0 |
VAT (Reference Values)
| VAT Rate (Original Table Value) | 8/10 |
Note: VAT rates are estimated by the compiler based on 174/2025/NĐ-CP and other sourcesReference Value(No official legal mapping at HS code level); for formal declarations, please follow the prompts of the customs declaration system (VNACCS).