WCO classification path

  1. Chapter40Rubber and articles thereof
  2. Heading4012Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber
  3. Subheading401220Used pneumatic tyres
  4. National40122010- - Of a kind used on motor cars (including station wagons, racing cars)

40122010

"- - Of a kind used on motor cars (including station wagons, racing cars)"

HS code 40122010 (Chapter 40 "Rubber and articles thereof"; Heading 4012 "Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber"; Subheading 401220 "Used pneumatic tyres") under the Vietnam tariff schedule classifies "- - Of a kind used on motor cars (including station wagons, racing cars)". Vietnam customs apply MFN rate of 37.5, Preferential rate 25. Statutory unit of measure: unit. This commodity is subject to 1 import regulation or restriction; see compliance section below. 22 free trade agreement preferential rates are available for this code.

Tariff Schedule

ClassificationRate
MFN 税率
MFN rate
37.5
优惠税率
Preferential rate
25
增值税
VAT
8/10

FTA Preferential Rates

22 agreements available · certificate of origin required

AgreementRate
VKFTA0%
ACFTA*
ATIGA*
AJCEP*
VJEPA*
AKFTA*
AANZFTA*
AIFTA*
VCFTA*
VN-EAEU*
CPTPP4,5; M: 6,8
AHKFTA*
EVFTA9%
UKVFTA9%
VN-LAO25%
VIFTA*
RCEP-A*
RCEP-B*
RCEP-C*
RCEP-D*
RCEP-E*
RCEP-F*

Compliance & Controls

1 import regulation, restriction, or permit requirement

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
Regulated

HS-6 prefix 4012.20 across other jurisdictions

40122010 · - - Of a kind used on motor cars (including station wagons, · Vietnam · Treayo · 全球关税