64029920Unit: pairHeading 6402

Other footwear with outer soles and uppers of rubber or plastics › Other footwear: › Other:

HS code 64029920Incorporating a protective non-metal toe-cap

Updated Jul 30, 2026 · Vietnam’s 2026 tariff schedule

This classification covers footwear designed with outer soles and uppers made of rubber or plastics, specifically featuring an integrated protective toe-cap constructed from non-metallic materials. These shoes are typically intended for occupational or safety purposes where toe protection is required. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 30%, VAT of 8/10 and measured in “pair”.

Preferential (MFN) import duty
30
VAT
8%
Ordinary rate (non-MFN)
45
Unit of quantity
pair

What is HS code 64029920?

Footwear under this designation includes various types of shoes, boots, and other foot coverings where both the outer sole and the upper are predominantly composed of rubber or plastic materials. The defining characteristic for this specific sub-category is the inclusion of a protective toe-cap that is explicitly non-metallic, differentiating it from footwear with traditional steel or other metal toe protections. This places it within Heading 6402, which broadly covers footwear with rubber or plastic components.

For accurate classification in Vietnam, importers must provide clear documentation verifying the construction materials, particularly the non-metallic composition of the protective toe-cap. This distinguishes it from other footwear within Heading 6402 that might lack a protective toe-cap or incorporate a metallic one, which would fall under different subheadings. Technical specifications, product datasheets, or safety standard certifications are often required to confirm these specific features during customs clearance.

Specialised management for code 64029920

This product is subject to a special management policy

reviewed 2026-08-16

Obligations from the lists that name this exact code: Conformity certification and declaration.

In force

  • Conformity certification and declaration · Ministry of Home Affairs

  • Appendix 34/2025/TT-BCTListed at Chapter level 64

    Only listed goods may be traded across the border · Ministry of Industry and Trade

    The appendix lists all of Chapter 64 and prints the rule "every 8-digit code in this Chapter applies". Still read the appendix row: many chapter-level rows carry exclusions written into the description cell.

Not yet in force

  • Appendix II — used goods 41/2026/TT-BCTListed at Chapter level 64In force from 2026-09-05

    Temporary suspension of re-export / transhipment trade · Ministry of Industry and Trade

    The appendix lists all of Chapter 64 and prints the rule "every 8-digit code in this Chapter applies". Still read the appendix row: many chapter-level rows carry exclusions written into the description cell.

    Applies to shipments cleared from 2026-09-05.

Checked against 50 lists reviewed on 2026-08-16 — other specialised management lists may exist that are not yet covered here.

Verbatim note from the 2026 tariff schedule

Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I); HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2); Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT )

This note cites 08/2023/TT-BCT - PL2 — will be replaced by 41/2026/TT-BCT on 2026-09-05.

Circular 41/2026/TT-BCT repeals Article 1.2 and Appendix II of Circular 08/2023/TT-BCT and issues a new suspension list applicable until 2029-12-31; the same day, Decree 292/2026/ND-CP replaces Decree 69/2018/ND-CP. Appendix I of Circular 08/2023/TT-BCT (used goods prohibited from import) is NOT repealed.

View 41/2026/TT-BCT

Abbreviations: QSD = used (second-hand) · NK = import · PL = appendix · HH = goods · KD = trading · TNTX CK = temporary import for re-export and transhipment

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 64029920

Ordinary rate (non-MFN)
45
Preferential (MFN) import duty
30
VAT
8%
Export duty
-
Special consumption tax (SCT)
-
Environmental protection tax
-

VAT: Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP - in force until December 31, 2026.

Not sure HS code 64029920 is the right one for your shipment?

Send the code plus a product description and an Avenir specialist reviews it free, same day.

Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

Import-duty saving opportunity
MFN duty 30%drops to 0% under ATIGA (ASEAN)

A 30% gap - illustrated on a 100,000 USD shipment, that is roughly 30,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 64029920

Import cost calculator
8%Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP (through 31/12/2026)

Frequently asked questions about HS code 64029920

What is Vietnam’s import duty for HS code 64029920 (Incorporating a protective non-metal toe-cap)?
HS code 64029920 carries a preferential (MFN) import duty of 30%, an ordinary rate (non-MFN) of 45% and VAT of 8/10 under Vietnam’s 2026 tariff schedule. No export duty, special consumption tax or environmental protection tax applies.
What is the VAT rate for HS code 64029920?
HS code 64029920 (Incorporating a protective non-metal toe-cap) is subject to value-added tax (VAT) of 8/10 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 64029920 require an import permit?
HS code 64029920 (Incorporating a protective non-metal toe-cap) is subject to a special management policy Appendix II — used goods 41/2026/TT-BCT applies from 2026-09-05.: Hàng tiêu dùng QSD cấp NK (08/2023/TT-BCT - PL1.I); HH tạm ngừng KD TNTX CK (08/2023/TT-BCT - PL2); Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT ) ⚠️ 08/2023/TT-BCT - PL2 will be replaced by 41/2026/TT-BCT on 2026-09-05. Circular 41/2026/TT-BCT repeals Article 1.2 and Appendix II of Circular 08/2023/TT-BCT and issues a new suspension list applicable until 2029-12-31; the same day, Decree 292/2026/ND-CP replaces Decree 69/2018/ND-CP. Appendix I of Circular 08/2023/TT-BCT (used goods prohibited from import) is NOT repealed. Reviewed 2026-08-16. Abbreviations: QSD = used (second-hand) · NK = import · PL = appendix · HH = goods · KD = trading · TNTX CK = temporary import for re-export and transhipment. Contact Avenir for support with the procedure.
Does HS code 64029920 require specialized inspection or conformity certification?
Yes. HS code 64029920 falls under: Conformity certification and declaration. Basis: Section I — high risk 16/2026/TT-BNV.
Which FTA preferences apply to HS code 64029920?
The lowest preferential rate for HS code 64029920 is 0%, available under the following agreements: ATIGA (ASEAN), ACFTA (ASEAN - China), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VCFTA (Chile), VN-EAEU (Eurasian Union), CPTPP, AHKFTA (ASEAN - Hong Kong), EVFTA (EU), UKVFTA (UK), VIFTA (Israel), RCEP and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 64029920 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 64029920 has preferences under ATIGA (ASEAN), ACFTA (ASEAN - China), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VCFTA (Chile), VN-EAEU (Eurasian Union), CPTPP, AHKFTA (ASEAN - Hong Kong), EVFTA (EU), UKVFTA (UK), VIFTA (Israel), RCEP and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 64029920?
The unit of quantity for HS code 64029920 is pair.
What goods does HS code 64029920 cover?
HS code 64029920 covers goods described as “Incorporating a protective non-metal toe-cap”. In Vietnam’s tariff schedule, this code falls under: Other footwear with outer soles and uppers of rubber or plastics → Other footwear: → Other: → Incorporating a protective non-metal toe-cap. The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.

Related HS codes (heading 6402)

Showing the first 12 codes in heading 6402. See all of heading 6402

Getting ready to import this product?

See the full import procedure, duties and permits for Chapter 64.

See Chapter 64 procedures

Avenir Logistics

Free review of HS code 64029920 + a quote for the procedure

Send the HS code and a shipment description; the Avenir customs declaration team reviews it and quotes the whole procedure, free of charge.

Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.