Quyết định 90/2004/QD-BTC

Decision No. 90/2004/QD-BTC of November 25, 2004 adjusting the import tax rates of a number of commodity items according to the preferential import tariffs for the implementation of The Vietnam-Us bilateral trade agreement

Decision No. 90/2004/QD-BTC of November 25, 2004 adjusting the import tax rates of a number of commodity items according to the preferential import tariffs for the implementation of The Vietnam-Us bilateral trade agreement đã được thay thế bởi Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff. và được áp dụng kể từ ngày 15/09/2006.

Nội dung toàn văn Decision No. 90/2004/QD-BTC of November 25, 2004 adjusting the import tax rates of a number of commodity items according to the preferential import tariffs for the implementation of The Vietnam-Us bilateral trade agreement

THE MINISTRY OF FINANCE ----------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------------
No. 90/2004/QD-BTC	Hanoi, November 25, 2004

DECISION

ADJUSTING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS ACCORDING TO THE PREFERENTIAL IMPORT TARIFFS FOR THE IMPLEMENTATION OF THE VIETNAM-US BILATERAL TRADE AGREEMENT

THE MINISTER OF FINANCE

Pursuant to the December 26, 1991 Law on Export Tax and Import Tax, the July 5, 1993 Law and Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing the Law on Export Tax and Import Tax;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;
In furtherance of the Vietnam-US Bilateral Trade Agreement, which was ratified by the X^th National Assembly of the Socialist Republic of Vietnam at its 10^th session in Resolution No. 48/2001/NQ-QH10 phê chuẩn Hiệp định thương mại Việt Nam - Hoa Kỳ">48/2001/QH10 of November 28, 2001;
At the proposals of the Director of the Tax Policy Department and the Director of the International Cooperation Department,

DECIDES:

Article 1.- To issue together with this Decision the list of a number of commodity items and their preferential import tax rates for the implementation of the Vietnam-US Bilateral Trade Agreement.

The tax rates defined in the list issued together with this Decision shall replace the tax rates specified in the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariffs.

Article 2.- The list of commodity items and their import tax rates stated in Article 1 of this Decision shall apply to import goods having certificates of origins of the US and other countries which have reached agreements on most favored nation treatment in commercial relations with Vietnam.

Article 3.- This Decision takes effect 15 days after its publication in the Official Gazette and applies to import goods declarations registered with the customs offices as from December 10, 2004.

FOR THE MINISTER OF FINANCE
VICE MINISTER

Truong Chi Trung

LIST

OF A NUMBER OF COMMODITY ITEMS AND THEIR PREFERENTIAL IMPORT TAX RATES FOR THE IMPLEMENTATION OF THE VIETNAM-US BILATERAL TRADE AGREEMENT

(Issued together with the Finance Minister’s Decision No. 90/2004/QD-BTC of November 25, 2004)

					Commodity code											Description of commodities						Tax rate (%)		Notes
					0204											Meat of sheep or goats, fresh, chilled or frozen
					0204					10				00		- Carcasses and half‑carcasses of lamb, fresh or chilled						10		*
																‑ Other meat of sheep, fresh or chilled:
					0204					21				00		- - Carcasses and half‑carcasses						10		*
					0204					22				00		- - Other cuts with bone in						10		*
					0204					23				00		- - Boneless						10		*
					0204					30				00		- Carcasses and half‑carcasses of lamb, frozen						10		*
																‑ Other meat of sheep, frozen:
					0204					41				00		- - Carcasses and half‑carcasses						10		*
					0204					42				00		- - Other cuts with bone in						10		*
					0204					43				00		- - Boneless						10		*
					0204					50				00		- Meat of goats						10		*
					0206											Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
					0206					10				00		- Of bovine animals, fresh or chilled						15		*
																‑ Of bovine animals, frozen:								*
					0206					21				00		- - Tongues						15		*
					0206					22				00		- - Livers						15		*
					0206					29				00		- - Other						15		*
					0206					30				00		- Of swine, fresh or chilled						15		*
																‑ Of swine, frozen:
					0206					41				00		- - Livers						15		*
					0206					49				00		- - Other						15		*
					0206					80				00		- Other, fresh or chilled						10		*
					0206					90				00		- Other, frozen						10		*
					0207											Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen
																- Of fowls of the species Gallus domesticus:
					0207					11				00		- - Not cut in pieces, fresh or chilled						20
					0207					12				00		- - Not cut in pieces, frozen						20
					0207					13				00		- - Cuts and offal, fresh or chilled						20
					0207					14						- - Cuts and offal, frozen:
					0207					14				10		- - - Wings						20
					0207					14				20		- - - Thighs						20
					0207					14				30		- - - Livers						20
					0207					14				90		- - - Other						20
																- Of turkeys						:
					0207					24				00		- - Not cut in pieces, fresh or chilled						20
					0207					25				00		- - Not cut in pieces, frozen						20
					0207					26				00		- - Cuts and offal, fresh or chilled						20
					0207					27						- - Cuts and offal, frozen:
					0207					27				10		- - - Livers						20
					0207					27				90		- - - Other						20
																- Of ducks, geese or guinea fowls:
					0207					32						- - Not cut in pieces, fresh or chilled:
					0207					32				10		- - - Of ducks						20
					0207					32				20		- - - Of geese or guinea fowls						20
					0207					33						- - Not cut in pieces, frozen:
					0207					33				10		- - - Of ducks						20
					0207					33				20		- - - Of geese or guinea fowls						20
					0207					34				00		- - Fatty livers, fresh or chilled						15		*
					0207					35				00		- - Other, fresh or chilled						15		*
					0207					36						- - Other, frozen:
					0207					36				10		- - - Fatty livers						15		*
					0207					36				20		- - - Cuts of ducks						15		*
					0207					36				30		- - - Cuts of geese or guinea fowls						15		*
					0208											Other meat and edible meat offal, fresh, chilled or frozen
					0208					10				00		- Of rabbits or hares						10		*
					0208					20				00		- Frogs’ legs						10		*
					0208					30				00		- Of primates						10		*
					0208					40				00		- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)						10		*
					0208					50				00		- Of reptiles (including snakes and turtles)						10		*
					0208					90				00		- Other						10		*
					0406											Cheese and curd
					0406					10				00		- Fresh (unripened or uncured) cheese including whey cheese, and curd						10		*
					0406					20						- Grated or powdered cheese, of all kinds:								*
					0406					20				10		- - In packages of a gross weight exceeding 20 kg						10		*
					0406					20				90		- - Other						10		*
					0406					30				00		- Processed cheese, not grated or powdered						10		*
					0406					40				00		- Blue‑veined cheese						10		*
					0406					90				00		- Other cheese						10		*
					0409					00				00		Natural honey						10		*
					0410											Edible products of animal origin, not elsewhere specified or included
					0410					00				10		- Birds’ nests						5		*
					0410					00				90		- Other						5		*
					0701											Potatoes, fresh or chilled
					0701					10				00		- Seed						0
					0701					90				00		- Other						20		*
					0702					00				00		Tomatoes, fresh or chilled						20		*
					0703											Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
					0703					10						- Onions and shallots:
																- - Onions:
					0703					10				11		- - - Bulbs for propagation						0		* Under Decision No. 110/2003/QD-BTC
					0703					10				19		- - - Other						20		*
																- - Shallots:
					0703					10				21		- - - Bulbs for propagation						0		* Under Decision No. 110/2003/QD-BTC
					0703					10				29		- - - Other						20		*
					0703					20						- Garlic:
					0703					20				10		- - Bulbs for propagation						0		* Under Decision No. 110/2003/QD-BTC
					0703					20				90		- - Other						20		*
					0703					90						- Leeks and other alliaceous vegetables:
					0703					90				10		- - Bulbs for propagation						0		* Under Decision No. 110/2003/QD-BTC
					0703					90			90			- - Other						20		*
					0704											Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
					0704					10						- Cauliflowers and headed broccoli:
					0704					10			10			- - Cauliflowers						20		*
					0704					10			20			- - Headed broccoli						20		*
					0704					20			00			- Brussels sprouts						20		*
					0704					90						- Other:
					0704					90			10			- - Cabbages						20		*
					0704					90			90			- - Other						20		*
					0705											Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled
																‑ Lettuce:
					0705					11			00			- - Cabbage lettuce (head lettuce)						20		*
					0705					19			00			- - Other						20		*
																‑ Chicory:
					0705					21			00			- - Witloof chicory (Cichorium intybus var. foliosum)						20		*
					0705					29			00			- - Other						20		*
					0706											Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled
					0706					10						- Carrots and turnips:
					0706					10			10			- - Carrots						20		*
					0706					10			20			- - Turnips						20		*
					0706					90			00			- Other						20		*
					0707					00			00			Cucumbers and gherkins, fresh or chilled						20		*
					0709											Other vegetables, fresh or chilled
					0709					10			00			- Globe artichokes						15		*
					0709					20			00			- Asparagus						15		*
					0709					30			00			- Aubergines (egg‑plants)						20		*
					0709					40			00			- Celery other than celeriac						15		*
																‑ Mushrooms and truffles:
					0709					51			00			- - Mushrooms of the genus Agaricus						20		*
					0709					52			00			- - Truffles						20		*
					0709					59			00			- - Other						20		*
					0709					60						- Fruits of the genus Capsicum or of the genus Pimenta:
					0709					60			10			- - Chillies, other than giant chillies						20		*
					0709					60			90			- - Other						20		*
					0709					70			00			- Spinach, New Zealand spinach and orache spinach (garden spinach)						20		*
					0709					90			00			- Other						20		*
					0710											Vegetables (uncooked or cooked by steaming or boiling in water), frozen
					0710					10			00			- Potatoes						20		*
																‑ Leguminous vegetables, shelled or unshelled:
					0710					21			00			- - Peas (Pisum sativum)						30
					0710					22			00			- - Beans (Vigna spp., Phaseolus spp.)						30
					0710					29			00			- - Other						30
					0710					30			00			- Spinach, New Zealand spinach and orache spinach (garden spinach)						15		*
					0710					40			00			- Sweet corn						30
					0710					80			00			- Other vegetables						30
					0710					90			00			- Mixtures of vegetables						30
					0711											Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
					0711					20						- Olives:
					0711					20			10			- - Preserved by sulphur dioxide gas						15		*
					0711					20			90			- - Other						15		*
					0711					30						- Capers:
					0711					30			10			- - Preserved by sulphur dioxide gas						15		*
					0711					30			90			- - Other						15		*
					0711					40						- Cucumbers and gherkins:
					0711					40			10			- - Preserved by sulphur dioxide gas						30
					0711					40			90			- - Other						30
																- Mushrooms and truffles:
					0711					51			00			- - Mushrooms of the genus Agaricus						30
					0711					59			00			- - Other						30
					0711					90						- Other vegetables; mixtures of vegetables:
					0711					90			10			- - Sweet corn						30
					0711					90			20			- - Chillies						30
					0711					90			30			- - Onions, preserved by sulphur dioxide gas						30
					0711					90			40			- - Onions, preserved other than by sulphur dioxide gas						30
					0711					90			50			- - Other, preserved by sulphur dioxide gas						30
					0711					90			90			- - Other						30
					0806											Grapes, fresh or dried
					0806					10			00			- Fresh						25		*
					0806					20			00			- Dried						25		*
					0808											Apples, pears and quinces, fresh
					0808					10			00			- Apples						25		*
					0808					20			00			- Pears and quinces						25		*
					0810											Other fruit, fresh
					0810					10			00			- Strawberries						15		*
					0810					20			00			- Raspberries, blackberries, mulberries and loganberries						15		*
					0810					30			00			- Black, white or red currants and gooseberries						15		*
					0810					40			00			- Cranberries, bilberries and other fruits of the genus Vaccinium						15		*
					0810					50			00			- Kiwifruit						15		*
					0810					60			00			- Durians						40
					0810					90						- Other:
					0810					90			10			- - Longans						40
					0810					90			20			- - Lychees						40
					0810					90			90			- - Other						40
					1002					00			00			Rye						0		* Under Decision No. 81/2004/QD-BTC
					1003					00			00			Barley						0		* Under Decision No. 81/2004/QD-BTC
					1004					00			00			Oats						0		* Under Decision No. 81/2004/QD-BTC
					1007					00			00			Grain sorghum						5		*
					1008											Buckwheat, millet and canary seed; other cereals
					1008					10			00			- Buckwheat						5		*
					1008					20			00			- Millet						5		*
					1008					30			00			- Canary seed						10
					1008					90			00			- Other cereals						5		*
					1101											Wheat or meslin flour
					1101					00			10			- Wheat flour						20		*
					1101					00			20			- Meslin flour						20
					1102											Cereal flours other than of wheat or meslin
					1102					10			00			- Rye flour						15		*
					1102					20			00			- Maize (corn) flour						15		*
					1102					30			00			- Rice flour						20
					1102					90			00			- Other						15		*
					1103											Cereal groats, meal and pellets
																‑ Groats and meal:
					1103					11						- - Of wheat:
					1103					11			10			- - - Bulgar						20
					1103					11			90			- - - Other						20
					1103					13			00			- - Of maize (corn)						10		*
					1103					19						- - Of other cereals:
					1103					19			10			- - - Of meslin						20
					1103					19			20			- - - Of rice						20
					1103					19			90			- - - Other						20
					1103					20			00			- Pellets						20
					1104											Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground
																‑ Rolled or flaked grains:
					1104					12			00			- - Of oats						20
					1104					19						- - Of other cereals:
					1104					19			10			- - - Of maize (corn)						20
					1104					19			90			- - - Other						20
																‑ Other worked grains (for example, hulled, pearled, sliced or kibbled):
					1104					22			00			- - Of oats						20
					1104					23			00			- - Of maize (corn)						10		*
					1104					29						- - Of other cereals:
					1104					29			10			- - - Bulgar						20
					1104					29			90			- - - Other						20
					1104					30			00			- Germ of cereals, whole, rolled, flaked or ground						20
					1201											Soya beans, whether or not broken
					1201					00			10			- Suitable for sowing						0		* Under Decision No. 110/2003/QD-BTC
					1201					00			90			- Other						5		*
					1202											Ground‑nuts, not roasted or otherwise cooked, whether or not shelled or broken
					1202					10						- In shell:
					1202					10			10			- - Suitable for sowing						0		* Under Decision No.110/2003/QD-BTC
		1202						10			90				- - Other				10				*
		1202						20			00				- Shelled, whether or not broken				10				*
		1203						00			00				Copra				10				*
		1206						00			00				Sunflower seeds, whether or not broken				10				*
		1207													Other oil seeds and oleaginous fruits, whether or not broken
		1207						10			00				- Palm nuts and kernels				10
		1207						20			00				- Cotton seeds				5				*
		1207						30			00				- Castor oil seeds				10
		1207						40			00				- Sesamum seeds				10
		1207						50			00				- Mustard seeds				10
		1207						60			00				- Safflower seeds				10
															‑ Other:
		1207						91			00				- - Poppy seeds				10
		1207						99							- - Other:
		1207						99			10				- - - Kapok seeds				10
		1207						99			90				- - - Other				10
		1507													Soya‑bean oil and its fractions, whether or not refined, but not chemically modified
1507			10			00			- Crude oil, whether or not degummed								5
1507			90						- Other:
1507			90			10			- - Refined oil								30			*
1507			90			20			- - Fractions of unrefined soya-bean oil								5
1507			90			90			- - Other								50
1508									Ground‑nut oil and its fractions, whether or not refined, but not chemically modified
1508			10			00			- Crude oil								5
1508			90						- Other:
1508			90			10			- - Refined oil								30			*
1508			90			20			- - Fractions of unrefined ground-nut oil								5
1508			90			90			- - Other								50
1509									Olive oil and its fractions, whether or not refined but not chemically modified
1509			10						- Virgin:
1509			10			10			- - In packing of net weight not exceeding 30 kg								5			*
1509			10			90			- - Other								5			*
1509			90						- Other:
									- - Refined oil:
1509			90			11			- - - In packing of net weight not exceeding 30 kg								30			*
1509			90			19			- - - Other								30			*
									- - Fractions of unrefined oil:
1509			90			21			- - - In packing of net weight not exceeding 30 kg								5
1509			90			29			- - - Other								5
									- - Other:
1509			90			91			- - - In packing of net weight not exceeding 30 kg								40
1509			90			99			- - - Other								40
1510									Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09
1510			00			10			- Crude oil								5			*
									- Other:
1510			00			91			- - Refined oil								30			*
1510			00			92			- - Fractions of unrefined oil								5
1510			00			99			- - Other								40
1511									Palm oil and its fractions, whether or not refined, but not chemically modified
1511			10			00			- Crude oil								5			*
1511			90						- Other:
1511			90			10			- - Concentrated palm stearin								30
1511			90			90			- - Other								30			*
1512									Sunflower‑seed, safflower or cotton‑seed oil and fractions thereof, whether or not refined, but not chemically modified
									‑ Sunflower‑seed or safflower oil and fractions thereof:
1512			11			00			- - Crude oil								5			*
1512			19						- - Other:
1512			19			10			- - - Refined oil								30			*
1512			19			20			- - - Fractions of unrefined sunflower-seed or safflower oil								5
1512			19			90			- - - Other								40
									‑ Cotton‑seed oil and its fractions:
1512			21			00			- - Crude oil, whether or not gossypol has been removed								5
1512			29						- - Other:
1512			29			10			- - - Refined oil								40
1512			29			20			- - - Fractions of unrefined cotton-seed oil								5
1512			29			90			- - - Other								40
1513									Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
									‑ Coconut (copra) oil and its fractions:
1513			11			00			- - Crude oil								5
1513			19						- - Other:
1513			19			10			- - - Refined oil								30			*
1513			19			20			- - - Fractions of unrefined coconut oil								5
1513			19			90			- - - Other								50
									- Palm kernel or babassu oil and fractions thereof:
1513			21			00			- - Crude oil								5
1513			29						- - Other:
1513			29			10			- - - Refined oil								40
1513			29			20			- - - Fractions of unrefined plam kernel and babassu oil								5
1513			29			90			- - - Other								40
1514									Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
									- Low erucic acid rape or colza oil and its fractions:
1514			11			00			- - Crude oil								5			*
1514			19						- - Other:
1514			19			10			- - - Refined oil								30			*
1514			19			20			- - - Fractions of unrefined oil								5
1514			19			90			- - - Other								40
									- Other:
1514			91						- - Crude oil:
1514			91			10			- - - Rape or colza oil and its fractions								5			*
1514			91			90			- - - Other								5			*
1514			99						- - Other:
1514			99			10			- - - Refined oil								30			*
1514			99			20			- - - Fractions of unrefined oil								5
									- - - Other:
1514			99			91			- - - - Rape or colza oil and its fractions								40
1514			99			99			- - - - Other								40
1515									Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
									‑ Linseed oil and its fractions:
1515			11			00			- - Crude oil								5
1515			19			00			- - Other								10
									‑ Maize (corn) oil and its fractions:
1515			21			00			- - Crude oil								5
1515			29						- - Other:
1515			29			10			- - - Fractions of unrefined maize (corn) oil								5
1515			29			90			- - - Other								40
1515			30						- Castor oil and its fractions:
1515			30			10			- - Crude oil								5
1515			30			90			- - Other								10
1515			40						- Tung oil and its fractions:
1515			40			10			- - Crude oil								5
1515			40			20			- - Fractions of unrefined tung oil								5
1515			40			90			- - Other								10
1515			50						- Sesame oil and its fractions:
1515			50			10			- - Crude oil								5
1515			50			20			- - Fractions of unrefined sesame oil								5
1515			50			90			- - Other								50
1515			90						- Other:
									- - Tengkawang oil:
1515			90			11			- - - Crude oil								5
1515			90			12			- - - Fractions of unrefined oil								5
1515			90			19			- - - Other								40
									- - Other:
1515			90			91			- - - Crude oil								5
1515			90			92			- - - Fractions of unrefined oil								5
1515			90			99			- - - Other								30			*
1516									Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenatedinter‑ esterified, re‑esterified or, elaidinised, whether or not refined, but not further prepared
1516			10						- Animal fats and oils and their fractions:
1516			10			10			- - In packings of 10 kg net weight or more								30			*
1516			10			90			- - Other								30			*
1516			20						- Vegetable fats and oils and their fractions:
									- - Re-esterified fats and oils and their fractions:
1516			20			11			- - - Of soya bean								30			*
1516			20			12			- - - Of palm oil, crude								30			*
									- - - Of palm oil, other than crude:
1516			20			21			- - - - In packings of a net weight not exceeding 20 kg								30			*
1516			20			29			- - - - Other								30			*
1516			20			30			- - - Of coconut								30			*
									- - - Of palm kernel oil:
1516			20			41			- - - - Crude								30			*
1516			20			42			- - - - Refined, bleached and deodorised (RBD)								30			*
									- - - Of palm kernel olein:
1516			20			51			- - - - Crude								30			*
1516			20			52			- - - - Refined, bleached and deodorised (RBD)								30			*
1516			20			61			- - - Of illipenut oil								30			*
1516			20			69			- - - Other								30			*
									- - Other:
1516			20			71			- - - Hydrogenated fats in flakes, in packages of a net weight of less than 10 kg								30			*
1516			20			72			- - - Hydrogenated fats in flakes, in packages of 10 kg or more a net weight of								30			*
1516			20			73			- - - Hydrogenated castor oil (opal wax)								30			*
1516			20			81			- - - Of palm kernel stearin, crude								30			*
1516			20			82			- - - Of palm kernel stearin, refined, bleached and deodorised								30			*
1516			20			83			- - - Other hydrogenated refined, bleached and deodorised palm kernel olein or stearin								30			*
									- - - Of palm stearin of iodine value not exceeding 48:
1516			20			84			- - - - Crude								30			*
1516			20			85			- - - - Refined, bleached and deodorised								30			*
1516			20			86			- - - - Other								30			*
1516			20			99			- - - Other								30			*
1517									Margarine, edible mixtures or preparations of animal or vegetable fat or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16
1517			10			00			- Margarine, excluding liquid margarine								30			*
1517			90						- Other:
1517			90			10			- - Imitation ghee								50
1517			90			20			- - Liquid margarine								50
1517			90			30			- - Mould release preparation								50
									- - Imitation lard; shortening:
1517			90			41			- - - Imitation lard of animal origin								50
1517			90			42			- - - Imitation lard of vegetable origin								50
1517			90			43			- - - Shortening								30
									- - Of mixtures or preparations of vegetable fats or oils or of their fractions:
1517			90			51			- - - Solid mixtures or preparations								50
									- - - Liquid mixtures or preparations:
1517			90			61			- - - - In which ground-nut oil predominates								50
									- - - - In which palm oil predominates:
1517			90			71			- - - - - Crude								50
1517			90			72			- - - - - Other, in packings of net weight not exceeding 20 kg								50
1517			90			79			- - - - - Other								50
1517			90			81			- - - - In which crude palm kernel oil predominates								50
1517			90			82			- - - - In which refined, bleached and deodorised (RBD) palm kernel oil predominates								50
1517			90			83			- - - - In which crude palm kernel olein predominates								50
1517			90			84			- - - - In which refined, bleached and deodorised (RBD) palm kernel olein predominates								50
1517			90			85			- - - - In which soya bean oil or coconut oil predominates								50
1517			90			86			- - - - In which illipenut oil predominates								50
1517			90			89			- - - - Other								50
1517			90			90			- - Other								50
1603									Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
1603			00			10			- Of chicken, with herbs								30			*
1603			00			20			- Of chicken, without herbs								30			*
1603			00			30			- Other, with herbs								30			*
1603			00			90			- Other								30			*
1604									Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
									‑ Fish, whole or in pieces, but not minced:
1604			11						- - Salmon:
1604			11			10			- - - In airtight containers								40			*
1604			11			90			- - - Other								40			*
1604			12						- - Herrings:
1604			12			10			- - - In airtight containers								40			*
1604			12			90			- - - Other								40			*
1604			13						- - Sardines, sardinella and brisling or sprats:
									- - - Sardines:
1604			13			11			- - - - In airtight containers								40			*
1604			13			19			- - - - Other								40			*
									- - - Other:
1604			13			91			- - - - In airtight containers								40			*
1604			13			99			- - - - Other								40			*
1604			14						- - Tunas, skipjack and bonito (Sarda spp.):
1604			14			10			- - - In airtight containers								40			*
1604			14			90			- - - Other								40			*
1604			15						- - Mackerel:
1604			15			10			- - - In airtight containers								40			*
1604			15			90			- - - Other								40			*
1604			16						- - Anchovies:
1604			16			10			- - - In airtight containers								40			*
1604			16			90			- - - Other								40			*
1604			19						- - Other:
1604			19			10			- - - In airtight containers								40			*
1604			19			90			- - - Other								40			*
1604			20						- Other prepared or preserved fish:
1604			20			10			- - Sharks’ fins, prepared and ready for use								40			*
1604			20			20			- - Fish sausages								40			*
									- - Other:
1604			20			91			- - - In airtight containers								40			*
1604			20			99			- - - Other								40			*
1604			30						- Caviar and caviar substitutes:
1604			30			10			- - In airtight containers								40			*
1604			30			90			- - Other								40			*
1605									Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
1605			10			00			- Crab								40			*
1605			20						‑ Shrimps and prawns:
1605			20			10			- - Shrimps paste								40			*
1605			20			90			- - Other								40			*
1605			30			00			- Lobster								40			*
1605			40			00			- Other crustaceans								40			*
1605			90						- Other:
1605			90			10			- - Abalone								40			*
1605			90			90			- - Other								40			*
1806									Chocolate and other food preparations containing cocoa
1806			10			00			- Cocoa powder, containing added sugar or other sweetening matter								20			*
1806			20						- Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:
1806			20			10			- - Chocolate confectionery in blocks, slabs or bars								20			*
1806			20			90			- - Other								20			*
									‑ Other, in blocks, slabs or bars:
1806			31						- - Filled:
1806			31			10			- - - Chocolate confectionery in blocks, slabs or bars								50
1806			31			90			- - - Other								50
1806			32						- - Not filled:
1806			32			10			- - - Chocolate confectionery in blocks, slabs or bars								50
1806			32			90			- - - Other								50
1806			90						- Other:
1806			90			10			- - Chocolate confectionery in tablets or pastilles								50
1806			90			20			- - Food preparations of flour, meal, starch or malt extract, containing 40% or more but less than 50% by weight of cocoa and food preparations of goods of headings 04.01 to 04.04, containing5% or more but less than 10% by weight of cocoa, specially prepared for infant use, not put up for retail sale								50
1806			90			30			- - Other food preparations of flour, meal, starch or malt extract, containing 40% or morebut less than 50% by weight of cocoa; other food preparations of goods of headings 04.01 to 04.04, containing 5% or more but less than 10% by weight of cocoa; preparations of cereals containing 6% but not more than 8% by weightof cocoa								50
1806			90			90			- - Other								50
1902									Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
									‑ Uncooked pasta, not stuffed or otherwise prepared:
1902			11			00			- - Containing eggs								40			*
	1902			19								- - Other:
	1902			19			10					- - - Bean vermicelli (tang hoon)						40			*
	1902			19			20					- - - Rice vermicelli (bee hoon)						40			*
	1902			19			90					- - - Other						40			*
	1902			20			00					- Stuffed pasta, whether or not cooked or otherwise prepared						40			*
	1902			30								- Other pasta:									*
	1902			30			10					- - Instant noodles						40			*
	1902			30			90					- - Other						40			*
	1902			40			00					- Couscous						40			*
	1903			00			00					Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms						40			*
	2001											Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
	2001			10			00					- Cucumbers and gherkins						40			*
	2001			90								- Other:
	2001			90			10					- - Onions						40			*
	2001			90			90					- - Other						40			*
	2002											Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
	2002			10			00					- Tomatoes, whole or in pieces						40			*
	2002			90								- Other:
	2002			90			10					- - Tomato paste						40			*
	2002			90			90					- - Other						40			*
	2003											Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
	2003			10			00					- Mushrooms of the genus Agaricus						40			*
	2003			20			00					- Truffles						40			*
	2003			90			00					- Other						40			*
	2004											Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06
	2004			10			00					- Potatoes						40			*
	2004			90								- Other vegetables and mixtures of vegetables:
	2004			90			10					- - Infant food						40			*
	2004			90			20					- - Other preparations of sweet corn						40			*
	2004			90			90					- - Other						40			*
	2005											Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06
	2005			10			00					- Homogenised vegetables						40			*
	2005			20								- Potatoes:
	2005			20			10					- - Chips and sticks						50
	2005			20			90					- - Other						50
	2005			40			00					- Peas (Pisum sativum)						50
												‑ Beans (Vigna spp., Phaseolus spp.):
	2005			51			00					- - Beans, shelled						50
	2005			59			00					- - Other						50
	2005			60			00					- Asparagus						50
	2005			70			00					- Olives						50
	2005			80			00					- Sweet corn (Zea mays var. saccharata)						50
	2005			90								- Other vegetables and mixtures of vegetables:
	2005			90			10					- - Smoked garlic						50
	2005			90			90					- - Other						50
	2006			00			00					Vegetables, fruit, nuts, fruit‑peel and other parts of plants, preserved by sugar (drained, glac« crystallised)						40			*
	2007											Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
	2007			10			00					- Homogenised preparations						40			*
												‑ Other:
	2007			91			00					- - Citrus fruit						40			*
	2007			99								- - Other:
	2007			99			10					- - - Fruit grains and pastes other than of mango, pineapple or strawberries						40			*
	2007			99			90					- - - Other						40
	2008											Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
												‑ Nuts, ground‑nuts and other seeds, whether or not mixed together:
	2008			11								- - Ground‑nuts:
	2008			11			10					- - - Roasted nuts						40			*
	2008			11			20					- - - Peanut butter						40			*
	2008			11			90					- - - Other						40			*
	2008			19								- - Other, including mixtures:
	2008			19			10					- - - Cashew						40			*
	2008			19			90					- - - Other						40			*
	2008			20			00					- Pineapples						40			*
	2008			30								- Citrus fruit:
												- - Containing added sugar or other sweetening matter or spirits:
	2008			30			11					- - - In airtight containers						40			*
	2008			30			19					- - - Other						40			*
												- - Other:
	2008			30			91					- - - In airtight containers						40			*
	2008			30			99					- - - Other						40			*
	2008			40								- Pears:
												- - Containing added sugar or other sweetening matter or spirits:
	2008			40			11					- - - In airtight containers						40			*
	2008			40			19					- - - Other						40			*
												- - Other:
	2008			40			91					- - - In airtight containers						40			*
	2008			40			99					- - - Other						40			*
	2008			50								- Apricots:
												- - Containing added sugar or other sweetening matter or spirits:
	2008			50			11					- - - In airtight containers						40			*
	2008			50			19					- - - Other						40			*
												- - Other:
	2008			50			91					- - - In airtight containers						40			*
	2008			50			99					- - - Other						40			*
	2008			60								- Cherries:
												- - Containing added sugar or other sweetening matter or spirits:
	2008			60			11					- - - In airtight containers						40			*
	2008			60			19					- - - Other						40			*
												- - Other:
	2008			60			91					- - - In airtight containers						40			*
	2008			60			99					- - - Other						40			*
	2008			70								- Peaches, including nectarines:
												- - Containing added sugar or other sweetening matter or spirits:
	2008			70			11					- - - In airtight containers						40			*
	2008			70			19					- - - Other						40			*
												- - Other:
	2008			70			91					- - - In airtight containers						40			*
	2008			70			99					- - - Other						40			*
	2008			80								- Strawberries:
												- - Containing added sugar or other sweetening matter or spirits:
	2008			80			11					- - - In airtight containers						40			*
	2008			80			19					- - - Other						40			*
												- - Other:
	2008			80			91					- - - In airtight containers						40			*
	2008			80			99					- - - Other						40			*
												‑ Other, including mixtures other than those of subheading 2008.19:
	2008			91			00					- - Palm hearts						40			*
	2008			92								- - Mixtures:
	2008			92			10					- - - of stems, roots and other edible parts of plants						40			*
												- - - Other, containing added sugar or other sweetening matter or spirits:
	2008			92			21					- - - - In airtight containers						40			*
	2008			92			29					- - - - Other						40			*
												- - - Other:
	2008			92			91					- - - - In airtight containers						40			*
	2008			92			99					- - - - Other						40			*
	2008			99								- - Other:
	2008			99			10					- - - Lychees						40			*
	2008			99			20					- - - Longans						40			*
	2008			99			30					- - - Of stems, roots and other edible parts of plants						40			*
												- - - Other, containing added sugar or other sweetening matter or spirits:
	2008			99			41					- - - - In airtight containers						40			*
	2008			99			49					- - - - Other						40			*
												- - - Other:
	2008			99			91					- - - - In airtight containers						40			*
	2008			99			99					- - - - Other						40			*
	2009											Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
												‑ Orange juice:
	2009			11			00					- - Frozen						40			*
	2009			12			00					- - Not frozen, of a Brix value not exceeding 20						40			*
	2009			19			00					- - Other						40			*
												- Grapefruit juice:
	2009			21			00					- - Of a Brix value not exceeding 20						40			*
	2009			29			00					- - Other						40			*
												- Juice of any other single citrus fruit:
	2009			31			00					- - Of a Brix value not exceeding 20						40			*
	2009			39			00					- - Other						40			*
												- Pineapple juice:
	2009			41			00					- - Of a Brix value not exceeding 20						40			*
	2009			49			00					- - Other						40			*
	2009			50			00					- Tomato juice						40			*
												- Grape juice (including grape must):
	2009			61			00					- - Of a Brix value not exceeding 20						40			*
	2009			69			00					- - Other						40			*
												- Apple juice:
	2009			71			00					- - Of a Brix value not exceeding 20						40			*
	2009			79			00					- - Other						40			*
	2009			80								- - Juice of any other single fruit or vegetable:
	2009			80			10					- - Blackcurrant juice						40			*
	2009			80			90					- - Other						40			*
	2009			90			00					- Mixtures of juices						40			*
	2201											Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow
	2201			10			00					- Mineral waters and aerated waters						50
	2201			90								- Other:
	2201			90			10					- - Ice and snow						40			*
	2201			90			90					- - Other						40			*
	2202											Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other non‑alcoholic beverages, not including fruit or vegetable juices of heading 20.09
	2202			10								- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored:
	2202			10			10					- - Sparkling mineral waters and aerated waters, flavored						40			*
	2202			10			90					- - Other						40			*
	2202			90								- Other:
	2202			90			10					- - Flavored UHT milk drink						40			*
	2202			90			20					- - Soya milk drink						40			*
	2202			90			30					- - Non-aerated beverages ready for immediate consumption without dilution						40			*
	2202			90			90					- - Other						40			*
	2203											Beer made from malt
	2203			00			10					- Stout and porter						80			*
	2203			00			90					- Other, including ale						80			*
	2207											Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength
	2207			10			00					- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher						40			*
	2207			20								- Ethyl alcohol and other spirits, denatured, of any strength:
												- - Denatured ethyl alcohol, including methylated spirits:
	2207			20			11					- - - Ethyl alcohol strength by volume of exceeding 99% vol						20
	2207			20			19					- - - Other						40			*
	2207			20			90					- - Other						40			*
	2209			00			00					Vinegar and substitutes for vinegar obtained from acetic acid						20			*
	2304			00			00					Oil‑cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya‑bean oil						0			* Under Decision No.110/2003/QD-BTC
					2309											Preparations of a kind used in animal feeding
					2309					10						- Dog or cat food, put up for retail sale:
					2309					10				10		- - Containing meat						10		*
					2309					10				90		- - Other						10		*
					2309					90						- Other:
																- - Complete feed:
					2309					90				11		- - - For poultry						10
					2309					90				12		- - - For swine						10
					2309					90				13		- - - Prawn feed						10		*
					2309					90				19		- - - Other						10
					2309					90				20		- - Premixes, feed supplements and feed additives						5
					2309					90				30		- - Other, containing meat						10
					2309					90				90		- - Other						10
					3303					00				00		Perfumes and toilet waters						30		*
					3304											Beauty or make‑up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations
					3304					10				00		- Lip make‑up preparations						50
					3304					20				00		- Eye make‑up preparations						50
					3304					30				00		- Manicure or pedicure preparations						30		*
																‑ Other:
					3304					91				00		- - Powders, whether or not compressed						50
					3304					99						- - Other:
					3304					99				10		- - - Face and skin creams and lotions						30		*
					3304					99				20		- - - Anti-acne creams						20		* Under Decision No.110/2003/QD-BTC
					3304					99				90		- - - Other						30		*
					3305											Preparations for use on the hair
					3305					10						- Shampoos:
					3305					10				10		- - Anti-mycosis shampoos						20		* Under Decision No. 110/2003/QD-BTC
					3305					10				90		- - Other						40		*
					3305					20				00		- Preparations for permanent waving or straightening						50
					3305					30				00		- Hair lacquers						30		*
					3305					90						- Other:
					3305					90				10		- - Brilliantines and other hair oils						30		*
					3305					90				90		- - Other						30		*
					3401											Soap; organic surface‑active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface; active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
																‑ Soap and organic surface‑active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
					3401					11						- - For toilet use, (including medicated products):
					3401					11				10		- - - Medicated products						50
					3401					11				20		- - - Bath soap						50
					3401					11				30		- - - Other, of felt or nonwovens, impregnated, coated or covered with soap or detergent						50
					3401					11				90		- - - Other						50
					3401					19						- - Other:
					3401					19				10		- - - Of felt or nonwovens, impregnated, coated or covered with soap or detergent						50
					3401					19				90		- - - Other						50
					3401					20						- Soap in other forms:
					3401					20				10		- - For flotation de-inking of recycled paper						50
					3401					20				20		- - Soap chips						20		* Under Decision No. 110/2003/QD-BTC
					3401					20				90		- - Other						50
					3401					30				00		- Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap						50
					3402											Organic surface‑active agents (other than soap); surface‑active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01
																‑ Organic surface‑active agents, whether or not put up for retail sale:
					3402					11						- - Anionic:
					3402					11				10		- - - Sulphated fatty alcohols						10
					3402					11				20		- - - Wetting agents used in the manufacture of herbicide						10
					3402					11				90		- - - Other						10
					3402					12						- - Cationic:
					3402					12				10		- - - Wetting agents used in the manufacture of herbicide						10
					3402					12				90		- - - Other						10
					3402					13				00		- - Non‑ionic						10
					3402					19				00		- - Other						10
					3402					20						- Preparations put up for retail sale:
																- - In liquid form:
					3402					20				11		- - - Anionic surface active preparations						10
					3402					20				12		- - - Anionic washing preparations and cleaning preparations, including bleaching, cleansing and degreasing preparations						20
					3402					20				13		- - - Other surface active preparations						10
					3402					20				19		- - - Other washing preparations and cleaning preparations, including bleaching cleansing and degreasing preparations						20
																- - Other:
					3402					20				91		- - - Anionic surface active preparations						10
					3402					20				92		- - - Anionic washing preparations and cleaning preparations, including bleaching, cleansing and degreasing preparations						20
					3402					20				93		- - - Other surface active preparations						10
					3402					20				99		- - - Other washing preparations and cleaning preparations, including bleaching, cleansing and degreasing preparations						20
					3402					90						- Other:
																- - In liquid form:
					3402					90				11		- - - Anionic surface active preparations						10
					3402					90				12		- - - Anionic washing preparations and cleaning preparations, including bleaching, cleansing and degreasing preparations						10		*
					3402					90				13		- - - Other surface active preparations						10
					3402					90				19		- - - Other washing preparations and cleaning preparations, including bleaching, cleansing and degreasing preparations						10		*
																- - Other:
					3402					90				91		- - - Anionic surface active preparations						10
					3402					90				92		- - - Anionic washing preparations and cleaning preparations, including bleaching, cleansing and degreasing preparations						10		*
					3402					90				93		- - - Other surface active preparations						10
					3402					90				99		- - - Other washing preparations and cleaning preparations, including bleaching cleansing and degreasing preparations						10		*
					3701											Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs
					3701					10				00		- For X‑ray						0
					3701					20				00		- Instant print film						20
					3701					30						- Other plates and film, with any side exceeding 255 mm:
					3701					30				10		- - Specially manufactured for printing industry						5		* Under Decision No. 110/2003/QD-BTC
					3701					30				90		- - Other						10		*
																- Other:
					3701					91						- - For colour photography (polychrome):
					3701					91				10		- - - Specially manufactured for printing industry						5
					3701					91				90		- - - Other						20
					3701					99						- - Other:
					3701					99				10		- - - Specially manufactured for printing industry						5
					3701					99				90		- - - Other						20
					3702											Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
					3702					10				00		- For X‑ray						0
					3702					20						- Instant print film:
					3702					20				10		- - In bands of 16 mm or more in width and 120 m or more in length						20
					3702					20				90		- - Other						20
																‑ Other film, without perforations, of a width not exceeding 105 mm:
					3702					31						- - For colour photography (polychrome):
					3702					31				10		- - - In bands of 16 mm up to 105 mm in width and 120 m or more in length						20		*
					3702					31				90		- - - Other						20		*
					3702					32						- - Other, with silver halide emulsion:
					3702					32				10		- - - Specially prepared for medical service						0
					3702					32				20		- - - Specially manufactured for printing industry						0
					3702					32				30		- - - Other, in bands of 16 mm up to 105 mm in width and 120 m or more in length						20
					3702					32				90		- - - Other						20
					3702					39						- - Other:
					3702					39				10		- - - Specially prepared for medical service						0
					3702					39				20		- - - Specially manufactured for printing industry						0
					3702					39				30		- - - Infra red transparent film						20
					3702					39				40		- - - Other, in bands of 16 mm up to 105 mm in width and 120 m or more in length						20
					3702					39				90		- - - Other						20
																‑ Other film, without perforations, of a width exceeding 105 mm:
					3702					41						- - Of a width exceeding 610 mm and of a length exceeding 200 m, for color photography (polychrome):
					3702					41				10		- - - Specially prepared for medical service						0
					3702					41				20		- - - Specially manufactured for printing industry						0
					3702					41				90		- - - Other						5
					3702					42						- - Of a width exceeding 610 mm and of a length exceeding 200 m, other than for color photography:
					3702					42				10		- - - Specially prepared for medical service						0
					3702					42				20		- - - Specially manufactured for printing industry						0
					3702					42				30		- - - Infra red transparent film						5
					3702					42				90		- - - Other						5
					3702					43						- - Of a width exceeding 610 mm and of a length not exceeding 200 m:
					3702					43				10		- - - Specially prepared for medical service						0
					3702					43				20		- - - Specially manufactured for printing industry						0
					3702					43				30		- - - Infra red transparent film						5
					3702					43				40		- - - Other, of a length of 120 m or more						5
					3702					43				90		- - - Other						5
					3702					44						- - Of a width exceeding 105 mm but not exceeding 610 mm:
					3702					44				10		- - - Specially prepared for medical service						0
					3702					44				20		- - - Specially manufactured for printing industry						0
					3702					44				30		- - - Infra red transparent film						5
					3702					44				40		- - - Other, of a length of 120 m or more						5
					3702					44				90		- - - Other						5
																‑ Other film, for colour photography (polychrome):
					3702					51						- - Of a width not exceeding 16 mm and of a length not exceeding 14 m:
					3702					51				10		- - - Specially prepared for medical service						0
					3702					51				20		- - - For cinematography						0
					3702					51				30		- - - Specially manufactured for printing industry						0
					3702					51				90		- - - Other						20
					3702					52						‑ ‑ Of a width not exceeding 16 mm and of a length exceeding 14 m:
					3702					52				10		- - - Specially prepared for medical service						0
					3702					52				20		- - - For cinematography						0
					3702					52				30		- - - Specially manufactured for printing industry						0
					3702					52				40		- - - Other, of a length of 120 m or more						20
					3702					52				90		- - - Other						20
					3702					53						- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides:
					3702					53				10		- - - Specially prepared for medical service						0
					3702					53				20		- - - For cinematography						0
					3702					53				30		- - - Specially manufactured for printing industry						0
					3702					53				90		- - - Other						20
					3702					54						- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides:
					3702					54				10		- - - Specially prepared for medical service						0		* Under Decision No. 110/2003/QD-BTC
					3702					54				20		- - - For cinematography						0		* Under Decision No.110/2003/QD-BTC
					3702					54				30		- - - Specially manufactured for printing industry						0		* Under Decision No.110/2003/QD-BTC
					3702					54				90		- - - Other						20		*
					3702					55						- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m:
					3702					55				10		- - - Specially prepared for medical service						0		* Under Decision No.110/2003/QD-BTC
					3702					55				20		- - - For cinematography						0		* Under Decision No.110/2003/QD-BTC
					3702					55				30		- - - Specially manufactured for printing industry						0		* Under Decision No. 110/2003/QD-BTC
					3702					55				40		- - - Other, of a length of 120 m or more						20		*
					3702					55				90		- - - Other						20		*
					3702					56						- - Of a width exceeding 35 mm:
					3702					56				10		- - - Specially prepared for medical service						0		* Under Decision No.110/2003/QD-BTC
					3702					56				20		- - - For cinematography						0		* Under Decision No. 110/2003/QD-BTC
					3702					56				30		- - - Specially manufactured for printing industry						0		* Under Decision No.110/2003/QD-BTC
					3702					56				40		- - - Other, of a length of 120 m or more						20		*
					3702					56				90		- - - Other						20		*
																‑ Other:
					3702					91						- - Of a width not exceeding 16 mm:
					3702					91				10		- - - Specially prepared for medical service						0
					3702					91				20		- - - For cinematography						0
					3702					91				30		- - - Specially manufactured for printing industry						0
					3702					91				40		- - - Infra red transparent film						20
					3702					91				90		- - - Other						20
					3702					93						- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m:
					3702					93				10		- - - Specially prepared for medical service						0
					3702					93				20		- - - For cinematography						0
					3702					93				30		- - - Specially manufactured for printing industry						0
					3702					93				40		- - - Infra red transparent film						20
					3702					93				90		- - - Other						20
					3702					94						- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m:
					3702					94				10		- - - Specially manufactured for printing industry						0
					3702					94				20		- - - Infra red transparent film						20
					3702					94				30		- - - Other, of a length of 120 m or more						20
					3702					94				90		- - - Other						20
					3702					95						- - Of a width exceeding 35 mm:
					3702					95				10		- - - Specially prepared for medical service						0
					3702					95				20		- - - For cinematography						0
					3702					95				30		- - - Specially manufactured for printing industry						0
					3702					95				40		- - - Infra red transparent film						20
					3702					95				50		- - - Other, of a length of 120 m or more						20
					3702					95				90		- - - Other						20
					3703											Photographic paper, paperboard and textiles, sensitised, unexposed
					3703					10						- In rolls of a width exceeding 610 mm:
					3703					10				10		- - Of a width of less than 1,000 mm						20
					3703					10				90		- - Other						5
					3703					20						- Other, for colour photography (polychrome):
					3703					20				10		- - Photo typesetting paper						20		*
					3703					20				20		- - Other, of paper						20		*
					3703					20				90		- - Other						20		*
					3703					90				00		- Other						20
					4804											Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03
																‑ Kraftliner:
					4804					11				00		- - Unbleached						20		*
					4804					19				00		- - Other						30
																‑ Sack kraft paper:
					4804					21						- - Unbleached:
					4804					21				10		- - - For making cement bags						3
					4804					21				90		- - - Other						30
					4804					29						- - Other:
					4804					29				10		- - - Composite papers						20
					4804					29				90		- - - Other						20
																‑ Other kraft paper and paperboard weighing 150 g/m² or less:
					4804					31						- - Unbleached:
					4804					31				10		- - - Electrical grade insulating Kraft paper						5
					4804					31				20		- - - Kraft paper in rolls of a width of 209 mm for use as wrapper in dynamite sticks						10
					4804					31				30		- - - Of a wet strength 40 g to 60 g, for plywood adhesive tape						10
					4804					31				90		- - - Other						20
					4804					39						- - Other:
					4804					39				10		- - - Of a wet strength 40 g to 60 g, for plywood adhesive tape						10
					4804					39				90		- - - Other						20
																‑ Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:
					4804					41						- - Unbleached:
					4804					41				10		- - - Electrical grade insulating kraft paper						5
					4804					41				90		- - - Other						30
					4804					42				00		- - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process						30
					4804					49				00		- - Other						30
																‑ Other kraft paper and paperboard weighing 225 g/m² or more:
					4804					51						- - Unbleached:
					4804					51				10		- - - Electrical grade insulating Kraft paper; pressboard weighing 600 g/m² or more						5
					4804					51				20		- - - Kraft paper in rolls of a width of 209 mm for use as wrapper in dynamite sticks						30
					4804					51				30		- - - Of a wet strength 40 g to 60 g, for plywood adhesive tape						10
					4804					51				90		- - - Other						30
					4804					52				00		- - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process						30
					4804					59				00		- - Other						30
					6406											Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in‑soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
					6406					10						- Uppers and parts thereof, other than stiffeners:
					6406					10				10		- - Of metal						20
					6406					10				90		- - Other						20
					6406					20				00		- Outer soles and heels, of rubber or plastics						30
																‑ Other:
					6406					91				00		- - Of wood						20
					6406					99						- - Of other materials:
					6406					99				10		- - - Of metal						10		*
					6406					99				20		- - - In-soles of rubber or plastics						10		*
					6406					99				90		- - - Other						10		*
					7323											Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
					7323					10				00		- Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like						30
																‑ Other:
					7323					91						- - Of cast iron, not enamelled:
					7323					91				10		- - - Kitchenware						30
					7323					91				90		- - - Other						30
					7323					92				00		- - Of cast iron, enamelled						30
					7323					93						- - Of stainless steel:
					7323					93				10		- - - Kitchenware						30
					7323					93				90		- - - Other						30
					7323					94				00		- - Of iron (other than cast iron) or steel, enamelled						30
					7323					99						- - Other:
					7323					99				10		- - - Kitchenware						20		*
					7323					99				90		- - - Other						20		*
					8205											Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand-or pedal‑operated grinding wheels with frameworks
					8205					10				00		- Drilling, threading or tapping tools						5		*
					8205					20				00		- Hammers and sledge hammers						30
					8205					30				00		- Planes, chisels, gouges and similar cutting tools for working wood						20
					8205					40				00		- Screwdrivers						30
																‑ Other hand tools (including glaziers’ diamonds):
					8205					51						- - Household tools:
					8205					51				10		- - - Flat irons						30
					8205					51				90		- - - Other						30
					8205					59						- - Other:
					8205					59				10		- - - Aluminum lasts for the boot and shoe industries						20
					8205					59				90		- - - Other						30
					8205					60				00		- Blow lamps						30
					8205					70				00		- Vices, clamps and the like						30
					8205					80				00		- Anvils; portable forges; hand-or pedal‑operated grinding wheels with frameworks						30
					8205					90				00		- Sets of articles of two or more of the foregoing subheadings						30
					8207											Interchangeable tools for hand tools, whether or not power‑operated, or for machine‑tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
																‑ Rock drilling or earth boring tools:
					8207					13				00		- - With working part of cermets						0		* Under Decision No. 110/2003/QD-BTC
					8207					19				00		- - Other, including parts						0		* Under Decision No. 110/2003/QD-BTC
					8207					20				00		- Dies for drawing or extruding metal						0
					8207					30				00		- Tools for pressing, stamping or punching						0
					8207					40				00		- Tools for tapping or threading						0
					8207					50				00		- Tools for drilling, other than for rock drilling						0		* Under Decision No.110/2003/QD-BTC
					8207					60				00		- Tools for boring or broaching						0
					8207					70				00		- Tools for milling						0
					8207					80				00		- Tools for turning						0
					8207					90				00		- Other interchangeable tools						0
					8408											Compression‑ignition internal combustion piston engines (diesel or semi‑diesel engines)
					8408					10						- Marine propulsion engines:
					8408					10				10		- - Of a power not exceeding 22.38 kW						30
					8408					10				20		- - Of a power exceeding 22.38 kW but not exceeding 40 kW						5
					8408					10				30		- - Of a power exceeding 40 kW but not exceeding 100 kW						3
					8408					10				40		- - Of a power exceeding 100 kW but not exceeding 750 kW						0
					8408					10				90		- - Of a power exceeding 750 kW						0
					8408					20						- Engines of a kind used for the propulsion of vehicles of Chapter 87:
																- - Of an output not exceeding 20 kW:
					8408					20				11		- - - For vehicles of subheading 8701.10, fully assembled						40
					8408					20				12		- - - Other, for the vehicles of heading 87.01, fully assembled						40
					8408					20				13		- - - Other, fully assembled						30		*
					8408					20				19		- - - Other, not fully assembled						30		*
																- - Of an output exceeding 20 kW but not exceeding 22.38 kW:
					8408					20				21		- - - For vehicles of subheading 8701.10, fully assembled						30
					8408					20				22		- - - Other, for the vehicles of heading 87.01, fully assembled						30
					8408					20				23		- - - Other, fully assembled						30		*
					8408					20				29		- - - Other, not fully assembled						30		*
																- - Of an output exceeding 22.38 kW but not exceeding 60 kW:
					8408					20				31		- - - For vehicles of subheading 8701.10, fully assembled						30
					8408					20				32		- - - Other, for the vehicles of heading 87.01, fully assembled						30
					8408					20				33		- - - Other, fully assembled						30		*
					8408					20				39		- - - Other, not fully assembled:						30		*
																- - Other
					8408					20				91		- - - For vehicles of subheading 8701.10, fully assembled						5
					8408					20				92		- - - Other, for the vehicles of heading 87.01, fully assembled						5
					8408					20				93		- - - Other, fully assembled						30		*
					8408					20				99		- - - Other, not fully assembled						30		*
					8408					90						- Other engines:
																- - Not exceeding 18.65 kW:
					8408					90				11		- - - For earth moving machinery						40
					8408					90				12		- - - For railway locomotives or tramway vehicles						40
					8408					90				19		- - - Other						40
																- - Exceeding 18.65 kW but not exceeding 22.38 kW:
					8408					90				21		- - - For earth moving machinery						30
					8408					90				22		- - - For railway locomotives or tramway vehicles						30
					8408					90				29		- - - Other						30
																- - Exceeding 22.38 kW but not exceeding 60 kW:
					8408					90				31		- - - For earth moving machinery						30
					8408					90				32		- - - For railway locomotives or tramway vehicles						30
					8408					90				39		- - - Other						30
																- - Exceeding 60 kW but not exceeding 100 kW:
					8408					90				41		- - - For earth moving machinery						10
					8408					90				42		- - - For railway locomotives or tramway vehicles						10
					8408					90				49		- - - Other						10
																- - Exceeding 100 kW:
					8408					90				51		- - - For earth moving machinery						5
					8408					90				52		- - - For railway locomotives or tramway vehicles						5
					8408					90				59		- - - Other						5
					8415											Air conditioning machines, comprising a motor‑driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
					8415					10						- Window or wall types, self‑contained or “split-system”:
					8415					10				10		- - Of an output not exceeding 21.10 kW						50
					8415					10				20		- - Of an output exceeding 21.10 kW but not exceeding 26.38 kW						50
					8415					10				30		- - Of an output exceeding 26.38 kW but not exceeding 52.75 kW						20
					8415					10				40		- - Of an output exceeding 52.75 kW						20
					8415					20				00		- Of a kind used for persons, in motor vehicles ‑						50
																- Other:
					8415					81						- - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps):
																- - - For use in aircraft:
					8415					81				11		- - - - Of an output not exceeding 21.10 kW						50
					8415					81				12		- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW						50
					8415					81				13		- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW						20
					8415					81				14		- - - - Of an output exceeding 52.75 kW						20
																- - - For use in railway rolling stock:
					8415					81				21		- - - - Of an output not exceeding 21.10 kW						50
					8415					81				22		- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW						50
					8415					81				23		- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW						20
					8415					81				24		- - - - Of an output exceeding 52.75 kW						20
																- - - For use in road vehicles:
					8415					81				31		- - - - Of an output not exceeding 21.10 kW						50
					8415					81				32		- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW						50
					8415					81				33		- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW						20
					8415					81				34		- - - - Of an output exceeding 52.75 kW						20
																- - - Other:
					8415					81				91		- - - - Of an output not exceeding 21.10 kW						50
					8415					81				92		- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW						50
					8415					81				93		- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW						20
					8415					81				94		- - - - Of an output exceeding 52.75 kW						20
					8415					82						- - Other, incorporating a refrigerating unit :
																- - - For use in aircraft:
					8415					82				11		- - - - Of an output not exceeding 21.10 kW						50
					8415					82				12		- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW						50
					8415					82				13		- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW						20
					8415					82				14		- - - - Of an output exceeding 52.75 kW						20
																- - - For use in railway rolling stock:
					8415					82				21		- - - - Of an output not exceeding 21.10 kW						50
					8415					82				22		- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW						50
					8415					82				23		- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW						20
					8415					82				24		- - - - Of an output exceeding 52.75 kW						20
																- - - For use in road vehicles:
					8415					82				31		- - - - Of an output not exceeding 21.10 kW						50
					8415					82				32		- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW						50
					8415					82				33		- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW						20
					8415					82				34		- - - - Of an output exceeding 52.75 kW:						20
																- - - Other
					8415					82				91		- - - - Of an output not exceeding 21.10 kW						50
					8415					82				92		- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW						50
					8415					82				93		- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW						20
					8415					82				94		- - - - Of an output exceeding 52.75 kW						20
					8415					83						- - Not incorporating a refrigerating unit:
																- - - For use in aircraft:
					8415					83				11		- - - - Of an output not exceeding 21.10 kW						30		*
					8415					83				12		- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW						30		*
					8415					83				13		- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW						20		* Under Decision No.110/2003/QD-BTC
					8415					83				14		- - - - Of an output exceeding 52.75 kW						20		*
																- - - For use in railway rolling stock:
					8415					83				21		- - - - Of an output not exceeding 21.10 kW						30		*
					8415					83				22		- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW						30		*
					8415					83				23		- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW						20		* Under Decision No.110/2003/QD-BTC
					8415					83				24		- - - - Of an output exceeding 52.75 kW						20		*
																- - - For use in road vehicles:
					8415					83				31		- - - - Of an output not exceeding 21.10 kW						30		*
					8415					83				32		- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW						30		*
					8415					83				33		- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW						20		* Under Decision No.110/2003/QD-BTC
					8415					83				34		- - - - Of an output exceeding 52.75 kW						20		*
																- - - Other:
					8415					83				91		- - - - Of an output not exceeding 21.10 kW						30		*
					8415					83				92		- - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW						30		*
					8415					83				93		- - - - Of an output exceeding 26.38 kW but not exceeding 52.75 kW						20		* Under Decision No.110/2003/QD-BTC
					8415					83				94		- - - - Of an output exceeding 52.75 kW						20		*
					8415					90						- Parts:
																- - Of machines of an output not exceeding 21.10 kW:
					8415					90				11		- - - For use in aircraft or railway rolling stock						20		*
					8415					90				12		- - - Chassis or cabinets, welded and painted						20		*
					8415					90				19		- - - Other:						20		*
																- - Of machines of an output exceeding 21.10 kW but not exceeding 26.38 kW:
					8415					90				21		- - - For use in aircraft or railway rolling stock						30		*
					8415					90				22		- - - Chassis or cabinets, welded and painted						30		*
					8415					90				29		- - - Other						30		*
																- - Of machines of an output exceeding 26.38 kW but not exceeding 52.75 kW:
					8415					90				31		- - - For use in aircraft or railway rolling stock						15		* Under Decision No. 110/2003/QD-BTC
					8415					90				32		- - - Chassis or cabinets, welded and painted						15		* Under Decision No. 110/2003/QD-BTC
					8415					90				39		- - - Other						15		* Under Decision No.110/2003/QD-BTC
																- - Of machines of an output exceeding 52.75 kW:
					8415					90				91		- - - For use in aircraft or railway rolling stock						15
					8415					90				92		- - - Chassis or cabinets, welded and painted						15
					8415					90				99		- - - Other						15
					8418											Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15
					8418					10						- Combined refrigerator‑freezers, fitted with separate external doors:
					8418					10				10		- - Household type						50
					8418					10				90		- - Other						3
																‑ Refrigerators, household type:
					8418					21				00		- - Compression‑type						50
					8418					22				00		- - Absorption‑type, electrical						50
					8418					29				00		- - Other						50
					8418					30						- Freezers of the chest type, not exceeding 800 litters capacity:
					8418					30				10		- - Not exceeding 200 litters capacity						30		*
					8418					30				20		- - Exceeding 200 litter but not exceeding 800 litters capacity						20		*
					8418					40						- Freezers of the upright type, not exceeding 900 litters capacity:
					8418					40				10		- - Not exceeding 200 litters capacity						40		*
					8418					40				20		- - Exceeding 200 l but not exceeding 900 litters capacity						20		*
					8418					50						- Other refrigerating or freezing chests, cabinets, display counters, show‑cases and similar refrigerating or freezing furniture
																- - Not exceeding 200 litters capacity:
					8418					50				11		- - - Suitable for medical use						10		* Under Decision No. 110/2003/QD-BTC
					8418					50				19		- - - Other						40		*
																- - Exceeding 200 litters capacity:
					8418					50				21		- - - Suitable for medical use						5		* Under Decision No.110/2003/QD-BTC
					8418					50				22		- - - Refrigerating chambers						20		*
					8418					50				29		- - - Other						20		*
																‑ Other refrigerating or freezing equipment; heat pumps:
					8418					61						- - Compression type units whose condensers are heat exchangers:
					8418					61				10		- - - Water chillers with a refrigerating capacity exceeding 21.10 kW; refrigerating equipment with a refrigerating capacity of 10 tons ormore and cooling to 20⁰C or more; evaporative condensers, havinga heating radiation of 30,000 kg calories per hour or more for refrigerating equipment; evaporators of the fin type, having the distance between the fins of 4 mm or more; evaporator of the plate freezer type or the contact freezer type						15
					8418					61				90		- - - Other						15
					8418					69						- - Other:
					8418					69				10		- - - Beverage coolers						15
					8418					69				20		- - - Water chillers having refrigerating capacities of 100 tons and above or exceeding 21.10 kW						15
					8418					69				30		- - - Other water coolers						15
					8418					69				40		- - - Heat pumps of a kind normally not for domestic use						15
					8418					69				50		- - - Scale ice-maker units						5
					8418					69				90		- - - Other						15
																‑ Parts:
					8418					91						- - Furniture designed to receive refrigerating or freezing equipment:
					8418					91				10		- - - For goods of subheading 8418.10, 8418.21.00, 8418.22.00, 8418.29.00, 8418.30 or 8418.40						20
					8418					91				90		- - - Other						15
					8418					99						- - Other:
					8418					99				10		- - - Evaporators and condensers						15
					8418					99				20		- - - Cabinets and doors, welded or painted						15
					8418					99				30		- - - Parts of water chillers with a refrigerating capacity exceeding 21.10 kW; parts of evaporators of the fin type having the distance between the fins of 4 mm or more						15
					8418					99				40		- - - Aluminum rollbonds for subheadings 8418.10.10, 8418.21, 8418.22 and 8418.29						15
					8418					99				90		- - - Other						15
					8419											Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non‑electric
																‑ Instantaneous or storage water heaters, non‑electric:
					8419					11						- - Instantaneous gas water heaters:
																- - - For domestic use:
					8419					11				11		- - - - Of copper						10
					8419					11				19		- - - - Other						10
					8419					11				90		- - - Other						10
					8419					19						- - Other:
																- - - For domestic use:
					8419					19				11		- - - - Of copper						10
					8419					19				19		- - - - Other						10
					8419					19				90		- - - Other						10
					8419					20				00		- Medical, surgical or laboratory sterilizers						0
																‑ Dryers:
					8419					31						- - For agricultural products:
																- - - Electrically operated:
					8419					31				11		- - - - Evaporators						0
					8419					31				19		- - - - Other:						0
																- - - Not electrically operated
					8419					31				21		- - - - Evaporators						0
					8419					31				29		- - - - Other						0
					8419					32						- - For wood, paper pulp, paper or paperboard:
																- - - Electrically operated:
					8419					32				11		- - - - Evaporators						0
					8419					32				19		- - - - Other						0
																- - - Not electrically operated:
					8419					32				21		- - - - Evaporators						0
					8419					32				29		- - - - Other						0
					8419					39						- - Other:
																- - - Electrically operated:
					8419					39				11		- - - - Machinery for the treatment of materials by a process involving heating, for the manufacture of Printed Circuit Board (PCB) / Printed Wiring Board (PWB) or Printed Circuit Assembly (PCA) [ITA/2 (AS2)]						0
					8419					39				19		- - - - Other						0
					8419					39				20		- - - Not electrically operated						0
					8419					40						- Distilling or rectifying plant:
					8419					40				10		- - Electrically operated						0
					8419					40				20		- - Not electrically operated						0
					8419					50						- Heat exchange units:
					8419					50				10		- - Cooling towers						3
					8419					50				20		- - Condensers for air conditioners for motor vehicles						10
					8419					50				30		- - Other condensers for air conditioners						10
					8419					50				40		- - Other, electrically operated						3
					8419					50				90		- - Other, not electrically operated						3
					8419					60						- Machinery for liquefying air or other gases:
					8419					60				10		- - Electrically operated						0
					8419					60				20		- - Not electrically operated						0
																‑ Other machinery, plant and equipment:
					8419					81						- - For making hot drinks or for cooking or heating food:
																- - - Electrically operated:
					8419					81				11		- - - - Cooking ranges						20		*
					8419					81				19		- - - - Other						20		*
																- - - Not electrically operated:
					8419					81				21		- - - - Cooking ranges						20		*
					8419					81				29		- - - - Other						20		*
					8419					89						- - Other:
																- - - Electrically operated:
					8419					89				11		- - - - Evaporators for air-conditioning machines for motor vehicles						10
					8419					89				12		- - - - Chemical vapor deposition apparatus for semiconductor production [ITA1/B-114]; apparatus for rapid heating of semiconductor wafers [ITA1/B-162]						0
					8419					89				13		- - - - Machinery for the treatment of material by a process involving heating, for the manufacture of PCB/PWBs or PCAs [ITA/2(AS2)]						0
					8419					89				14		- - - - Chemical vapor deposition apparatus for flat panel display production [(ITA/2)(AS2)]						0
					8419					89				19		- - - - Other						0
					8419					89				20		- - - Not electrically operated						0
					8419					90						- Parts:
																- - Of electrically operated articles:
					8419					90				11		- - - Parts of chemical vapor deposition apparatus for semiconductor production [ITA1/B-115]; parts of apparatus for rapid heating of semiconductor wafers [ITA1/B-164]						0
					8419					90				12		- - - Parts of machinery for the treatment of materials by a process involving heating, for the manufacture of PCB/PWBs or PCAs [ITA/2(AS2)]						0
					8419					90				13		- - - Parts of chemical vapor deposition apparatus for flat panel display production [(ITA/2)(AS2)]						0
					8419					90				14		- - - Casings for cooling towers of subheading 8419.50.10						0
					8419					90				15		- - - Of machinery and plant, of a kind use for non-domestic purpose						0
					8419					90				19		- - - Other						0
																- - Of non-electrically operated articles:
					8419					90				21		- - - Casings for cooling towers of subheading 8419.50.10						0
					8419					90				22		- - - For goods of subheadings 8419.11.11 and 8419.19.11						0
					8419					90				23		- - - For goods of subheadings 8419.11.19 and 8419.19.19						0
					8419					90				24		- - - Of machinery and plant, of a kind use for non-domestic purpose						0
					8419					90				29		- - - Other						0
					8421											Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases
																‑ Centrifuges, including centrifugal dryers:
					8421					11				00		- - Cream separators						10
					8421					12						- - Clothes‑dryers:
					8421					12				10		- - - Of capacity not exceeding 30 l						30
					8421					12				20		- - - Of capacity exceeding 30 l						30
					8421					19						- - Other:
					8421					19				10		- - - For sugar manufacture						5
					8421					19				20		- - - Spin dryers for semiconductor wafer processing [ITA1/A-116]						5
					8421					19				90		- - - Other:						5
																‑ Filtering or purifying machinery and apparatus for liquids
					8421					21						- - For filtering or purifying water:
																- - - Electrically operated, of a capacity not exceeding 500 l/hr:
					8421					21				11		- - - - Filtering machinery and apparatus for domestic use						15		*
					8421					21				12		- - - - Other filtering machinery and apparatus						15		*
					8421					21				19		- - - - Other						15		*
																- - - Electrically operated, of a capacity exceeding 500 l/hr:
					8421					21				21		- - - - Filtering machinery and apparatus for domestic use						5
					8421					21				22		- - - - Other filtering machinery and apparatus						5
					8421					21				29		- - - - Other:						5
																- - - Not electrically operated
					8421					21				31		- - - - Filtering machinery and apparatus for domestic use						20
					8421					21				32		- - - - Other filtering machinery and apparatus						20
					8421					21				39		- - - - Other						20
					8421					22						- - For filtering or purifying beverages other than water:
																- - - Electrically operated, of a capacity not exceeding 500 l/hr:
					8421					22				11		- - - - Filtering machinery and apparatus for domestic use						20
					8421					22				12		- - - - Other filtering machinery and apparatus						20
					8421					22				19		- - - - Other						20
																- - - Electrically operated, of a capacity exceeding 500 l/hr:
					8421					22				21		- - - - Filtering machinery and apparatus for domestic use						5
					8421					22				22		- - - - Other filtering machinery and apparatus						5
					8421					22				29		- - - - Other						5
																- - - Not electrically operated:
					8421					22				31		- - - - Filtering machinery and apparatus						20
					8421					22				32		- - - - Other filtering machinery and apparatus						20
					8421					22				39		- - - - Other						20
					8421					23						- - Oil or petrol‑filters for internal combustion engines:
																- - - For earth moving machinery:						0
					8421					23				11		- - - - Oil filters						0
					8421					23				19		- - - - Other						0
																- - - For motor vehicles of Chapter 87:
					8421					23				21		- - - - Oil filters						20
					8421					23				29		- - - - Other						20
																- - - Other:
					8421					23				91		- - - - Oil filters						0
					8421					23				99		- - - - Other						0
					8421					29						- - Other:
					8421					29				10		- - - For medical or laboratory use						0
																- - - Other, electrically operated:
					8421					29				21		- - - - For sugar manufacture						0
					8421					29				22		- - - - For use in oil drilling operation						0
					8421					29				23		- - - - Other petrol filters						0
					8421					29				24		- - - - Other oil filters						0
					8421					29				25		- - - - Other filtering machinery and apparatus						0
					8421					29				29		- - - - Other						0
					8421					29				90		- - - Other, not electrically operated						0
																‑ Filtering or purifying machinery and apparatus for gases:
					8421					31						- - Intake air filters for internal combustion engines:
					8421					31				10		- - - For earth moving machinery						0
					8421					31				20		- - - For motor vehicles of Chapter 87						10
					8421					31				90		- - - Other						0
					8421					39						- - Other:
																- - - Electrically operated:
					8421					39				11		- - - - Laminar flow units						0
					8421					39				12		- - - - Other air purifiers						0
					8421					39				13		- - - - Other filtering machinery and apparatus						0
					8421					39				19		- - - - Other						0
																- - - Not electrically operated:
					8421					39				21		- - - - Filtering machinery and apparatus						0
					8421					39				29		- - - - Other						0
																‑ Parts:
					8421					91						- - Of centrifuges, including centrifugal dryers:
					8421					91				10		- - - Of goods of subheading 8421.12						0
					8421					91				20		- - - Of goods of subheading 8421.19.10						0
					8421					91				30		- - - Of goods of subheading 8421.19.20						0
					8421					91				90		- - - Of goods of subheading 8421.11.00 and 8421.19.90						0
					8421					99						- - Other:
					8421					99				10		- - - Elements for oil or petrol filters for earth-moving machinery						0
																- - - Elements for oil or petrol filters for motor vehicles:
					8421					99				21		- - - - Filtering elements of filters of subheadings 8421.23						0
					8421					99				29		- - - - Other						0
																- - - Other:
					8421					99				91		- - - - Of goods of subheading 8421.29.21						0
					8421					99				92		- - - - Of goods of subheadings 8421.21.11, 8421.21.21 and 8421.21.31						0
					8421					99				93		- - - - Of goods of subheadings 8421.31						0
					8421					99				94		- - - - Of goods of subheadings 8421.23.11 and 8421.23.91						0
					8421					99				95		- - - - Of goods of subheadings 8421.23.19 and 8421.23.99						0
					8421					99				96		- - - - Of goods of subheadings 8421.29.24, 8421.39.19 and 8421.39.29						0
					8421					99				99		- - - - Other						0
					8450											Household or laundry‑type washing machines, including machines which both wash and dry
																‑ Machines, each of a dry linen capacity not exceeding 10 kg:
					8450					11						- - Fully‑automatic machines:
					8450					11				10		- - - Each of a dry linen capacity not exceeding 6 kg						40		*
					8450					11				20		- - - Each of a dry linen capacity exceeding 6 kg						40		*
					8450					12						- - Other machines, with built‑in centrifugal drier:
					8450					12				10		- - - Each of a dry linen capacity not exceeding 6 kg						40		*
					8450					12				20		- - - Each of a dry linen capacity exceeding 6 kg						40		*
					8450					19						- - Other:
					8450					19				10		- - - Each of a dry linen capacity not exceeding 6 kg						40		*
					8450					19				20		- - - Each of a dry linen capacity exceeding 6 kg						40		*
					8450					20				00		- Machines, each of a dry linen capacity exceeding 10 kg						40		*
					8450					90						- Parts:
					8450					90				10		- - Of goods of subheading 8450.20						40		*
					8450					90				20		- - Of goods of subheading 8450.11, 8450.12 or 8450.19						40		*
					8481											Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure‑reducing valves and thermostatically controlled valves
					8481					10						- Pressure‑reducing valves
					8481					10				10		- - Of iron or steel						3
																- - Of copper or copper alloys:
					8481					10				21		- - - Of 25 mm or less in internal diameter						3
					8481					10				22		- - - Of more than 25 mm in internal diameter						3
					8481					10				30		- - Of other metals						3
																- - Of plastic:
					8481					10				41		- - - Of not less than 10 mm and not exceeding 25 mm in internal diameter						3
					8481					10				49		- - - Other						3
					8481					10				90		- - Other						3
					8481					20						- Valves for oleohydraulic or pneumatic transmissions:
																- - Of iron or steel:
					8481					20				11		- - - Magnetic valves for doors of passenger cars or buses						5
					8481					20				19		- - - Other:						0
																- - Of copper or copper alloys
					8481					20				21		- - - Of 25 mm or less in internal diameter						0
					8481					20				22		- - - Exceeding 25 mm in internal diameter						0
					8481					20				30		- - Of other metals:						0
																- - Of plastics:
					8481					20				41		- - - Of not less than 10 mm and not exceeding 25 mm in internal diameter						0
					8481					20				49		- - - Other						0
					8481					20				90		- - Other						0
					8481					30						- Check (nonreturn) valves
																- - Of iron or steel:
					8481					30				11		- - - Cast valves of swing check-valve type with a diameter of valve inlet of 40 mm to 600 mm						0
					8481					30				19		- - - Other						0
																- - Of copper or copper alloys:
					8481					30				21		- - - Of 25 mm or less in internal diameter						0
					8481					30				22		- - - Exceeding 25 mm in internal diameter						0
					8481					30				23		- - - Other cast valves of swing check-valve type with a diameter of valve inlet of 40 mm to 600 mm						0
					8481					30				29		- - - Other						0
																- - Of other metals:
					8481					30				31		- - - Cast valves of swing check-valve type with a diameter of valve inlet of 40 mm to 600 mm						0
					8481					30				39		- - - Other						0
																- - Of plastics:
					8481					30				41		- - - Of not less than 10 mm and not more than 25 mm in internal diameter						0
					8481					30				42		- - - Cast valves of swing check-valve type with a diameter of valve inlet of 40 mm to 600 mm						0
					8481					30				49		- - - Other						0
																- - Other:
					8481					30				91		- - - Cast valves of swing check-valve type with a diameter of valve inlet of 40 mm to 600 mm						0
					8481					30				99		- - - Other						0
					8481					40						- Safety or relief valves:
					8481					40				10		- - Of iron or steel alloys:						5
																- - Of copper or copper alloys:
					8481					40				21		- - - Not exceeding 25 mm in internal diameter						5
					8481					40				22		- - - Exceeding 25 mm in internal diameter						5
					8481					40				29		- - - Other						5
					8481					40				30		- - Of other metals						5
																- - Of plastics:
					8481					40				41		- - - Of not less than 10 mm and not exceeding 25 mm in internal diameter						5
					8481					40				49		- - - Other						5
					8481					40				90		- - Other						5
					8481					80						- - Other appliances:
																- - Valves for inner tubes:
					8481					80				11		- - - Of copper or copper alloys						3
					8481					80				12		- - - Of other materials tires:						3
																- - Valves for tubeless
					8481					80				13		- - - Of copper or copper alloys						3
					8481					80				14		- - - Of other materials						3
																- - LPG cylinder valves of copper or copper alloys, having the following dimensions:
					8481					80				21		- - - Having inlet and outlet internal diameters not exceeding 2.5 cm						5
					8481					80				22		- - - Having inlet or outlet internal diameter exceeding 2.5 cm						5
					8481					80				30		- - Cocks or valves, whether or not fitted with piezo-electric igniters for gas stoves and ranges						5
					8481					80				40		- - Soda water bottle valves; gas operated beer dispensing units						5
					8481					80				50		- - Mixing taps and valves						20
					8481					80				60		- - Water pipeline valves						15		*
					8481					80				70		- - Hog nipple waterers						20
					8481					80				85		- - Nipple joint valves						10
																- - Other:
					8481					80				91		- - - Ball valves						10
																- - - Gate valves, manually operated, of iron or steel, having the following dimensions:
					8481					80				92		- - - - Having inlet and outlet internal diameters of more than 5 cm but not more than 40 cm						5
					8481					80				93		- - - - Having inlet and outlet internal diameters of more than 40 cm						5
					8481					80				94		- - - Manifold valves						5
					8481					80				95		- - - Pneumatically controlled valves						5
																- - - Other valves of plastics, having the following dimensions:
					8481					80				96		- - - - Having inlet and outlet diameters of not less than 1 cm but not more than 2.5 cm						5
					8481					80				97		- - - - Having inlet and outlet diameters of not less than 1 cm but more than 2.5 cm						5
					8481					80				98		- - - Other, operated by hand, weighing less than 3 kg, surface treated or made of stainless steel or nickel						20
					8481					80				99		- - - Other						20
					8481					90						- Parts:
					8481					90				10		- - Housings for sluice or gate valves with inlet or outlet of an internal diameter exceeding 50 mm but not exceeding 400 mm- - For taps, cocks, valves (excluding inner tube valves and valves for tubeless tires) and similar appliances of 25 mm or less in internal diameter:						0
					8481					90				21		- - - Bodies, for water taps						20
					8481					90				22		- - - Bodies, for liquefied petroleum gas (LPG) cylinder valves						0
					8481					90				23		- - - Bodies, other						0
					8481					90				29		- - - Other						0
					8481					90				30		- - Valve bodies or stems of inner tube or tubeless tire valves						0
					8481					90				40		- - Valve cores of inner tube or tubeless tire valves						0
					8481					90				90		- - Other						0
					8516											Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro‑thermic hair‑dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro‑thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45
					8516					10						- Electric instantaneous or storage water heaters and immersion heaters:
					8516					10				10		- - Electric instantaneous water heaters						40
					8516					10				20		- - Electric storage water heaters						40
					8516					10				30		- - Immersion heaters						40
																‑ Electric space heating apparatus and electric soil heating apparatus:
					8516					21				00		- - Storage heating radiators						40
					8516					29				00		- - Other						40
																‑ Electro‑thermic hair‑dressing or hand‑drying apparatus:
					8516					31				00		- - Hair dryers						40
					8516					32				00		- - Other hair‑dressing apparatus						40
					8516					33				00		- - Hand‑drying apparatus						40
					8516					40						- Electric smoothing irons:
					8516					40				10		- - Of a kind designed to use steam from industrial boilers						20
					8516					40				90		- - Other						40
					8516					50				00		- Microwave ovens						40
					8516					60						- Other ovens; cookers, cooking plates, boiling rings, grillers and roasters:
					8516					60				10		- - Rice cookers						40
					8516					60				20		- - Ovens						30		*
					8516					60				90		- - Other						30		*
																‑ Other electro‑thermic appliances:
					8516					71				00		- - Coffee or tea makers						40
					8516					72				00		- - Toasters						40
					8516					79						- - Other:
					8516					79				10		- - - Kettles						40
					8516					79				90		- - - Other						40
					8516					80						- Electric heating resistors:
					8516					80				10		- - For type-founding or type-setting machines; for industrial furnaces						10
					8516					80				20		- - Sealed hotplates for domestic appliances						40
					8516					80				30		- - Other, for domestic appliances						40
					8516					80				90		- - Other						10
					8516					90						- Parts:
					8516					90				10		- - Of heating resistors for type-founding or type-setting machines						10
					8516					90				20		- - Of goods of subheading 8516.33, 8516.50, 8516.60, 8516.71, or 8516.79.10						20
					8516					90				90		- - Other						20
					8523											Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37
																‑ Magnetic tapes:
					8523					11						- - Of a width not exceeding 4 mm: [ITA1/A-038] [ITA1/B-201]
					8523					11				10		- - - Computer tape						5
					8523					11				90		- - - Other						20
					8523					12						- - Of a width exceeding 4 mm but not exceeding 6.5 mm: [ITA1/A-039] [ITA1/B-201]
					8523					12				10		- - - Videotape						20
					8523					12				20		- - - Computer tape						5
					8523					12				30		- - - UMATIC, BETACAM, DIGITAL tape						5
					8523					12				90		- - - Other						20
					8523					13						- - Of a width exceeding 6.5 mm: [ITA1/A-040] [ITA1/B-201]
					8523					13				10		- - - Videotape						20
					8523					13				20		- - - Computer tape						5		* Under Decision No. 110/2003/QD-BTC
					8523					13				30		- - - UMATIC, BETACAM, DIGITAL tape						5
					8523					13				40		- - - In pancake form						20
					8523					13				90		- - - Other						20
					8523					20						- Magnetic discs: [ITA1/A-041] [ITA1/B-201]
					8523					20				10		- - Computer hard disks						5
					8523					20				20		- - Video disks						20
					8523					20				30		- - Other hard disks						20
					8523					20				40		- - Computer diskettes						5
					8523					20				90		- - Other						20
					8523					30				00		- Cards incorporating a magnetic stripe						20
					8523					90						- Other: [ITA1/A-042] [ITA1/B-201]
					8523					90				10		- - For video						20
					8523					90				20		- - For computer use						5
					8523					90				90		- - Other						20
					8525											Transmission apparatus for radio‑telephony, radio‑telegraphy, radio‑broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras
					8525					10						- Transmission apparatus:
					8525					10				10		- - For radio-broadcasting						0
																- - For television:
					8525					10				21		- - - Video senders						0
					8525					10				22		- - - Central monitoring systems						0
					8525					10				23		- - - Telemetry monitoring systems						0
					8525					10				29		- - - Other						0
					8525					10				30		- - Data compression tools						0
					8525					10				40		- - Set top boxes which have a communication function [ITA1/B-203]						0
					8525					10				50		- - For radio telephony or radio-telegraphy [ITA1/A-048]						0
					8525					20						- Transmission apparatus incorporating reception apparatus: [ITA1/A-049] [ex ITA1/B-197]
					8525					20				10		- - Wireless LAN						0
					8525					20				20		- - Internet enabled handphones						5		* Under Decision No. 81/2004/QD-BTC
					8525					20				30		- - Internet enabled cellular phones						5		* Under Decision No. 81/2004/QD-BTC
					8525					20				40		- - Internet video conferencing equipment						0
					8525					20				50		- - Digital radio relay systems						0
					8525					20				60		- - Mobile data network						0
					8525					20				70		- - Set top boxes which have a communication function [ITA1/B203]						0
					8525					20				80		- - Other cellular phones						5		* Under Decision No. 81/2004/QD-BTC
																- - Other:
					8525					20				91		- - - Other transmission apparatus for radio-telephony or radio- telegraphy						0
					8525					20				92		- - - Other transmission apparatus for television						0
					8525					20				99		- - - Other						0
					8525					30						- Television cameras:
					8525					30				10		- - Cameras, without recording function, working in conjunction with an automatic data processing machine, the dimensions of which do not exceed 130 mm x 70 mm x 45 mm [ITA/2]						10
					8525					30				90		- - Other						10
					8525					40						- Still image video cameras and other video camera recorders; digital cameras:
					8525					40				10		- - Digital still image video cameras (ITA1/A-050)						20		*
					8525					40				20		- - Other still image video cameras						20		*
					8525					40				30		- - Digital cameras						20		*
					8525					40				40		- - Other video camera recorders						20		*
					8527											Reception apparatus for radio‑telephony, radio‑telegraphy or radio‑broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
																‑ Radio‑broadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radio‑telephony or radio‑telegraphy:
					8527					12				00		- - Pocket-size radio cassette-players						40
					8527					13				00		- - Other apparatus combined with sound recording or reproducing apparatus						40
					8527					19						- - Other:
					8527					19				10		- - - For radio-telephony or radio-telegraphy						10
					8527					19				20		- - - Reception apparatus capable of planning managing, and monitoring of electromagnetic spectrum [ITA/2]						40
					8527					19				90		- - - Other						40
																‑ Radio‑broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, including apparatus capable of receiving also radio‑telephony or radio‑telegraphy:
					8527					21						- - Combined with sound recording or reproducing apparatus:
					8527					21				10		- - - For radio-telephony or radio-telegraphy						10
					8527					21				90		- - - Other						40
					8527					29						- - Other:
					8527					29				10		- - - For radio-telephony or radio-telegraphy						10
					8527					29				90		- - - Other						40
																‑ Other radio‑broadcast receivers, including apparatus capable of receiving also radio‑telephony or radio‑telegraphy:
					8527					31						- - Combined with sound recording or reproducing apparatus:
					8527					31				10		- - - For radio-telephony or radio-telegraphy						10
					8527					31				90		- - - Other						40
					8527					32				00		- - Not combined with sound recording or reproducing apparatus but combined with a clock						40
					8527					39						- - Other:
					8527					39				10		- - - For radio-telephony or radio-telegraphy						10
					8527					39				90		- - - Other						40
					8527					90						- Other:
					8527					90				10		- - Portable receivers for calling, alerting or paging [ITA1/A-051] and paging alert devices, including pagers [ITA1/B-197]						10		*
																- - Other:
					8527					90				91		- - - For radio-telephony or radio-telegraphy						10
					8527					90				92		- - - For distress signals from ships or aircraft						15
					8527					90				99		- - - Other						40
					8529											Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28
					8529					10						- Aerials and aerial reflectors of all kinds; parts suitable for use therewith:
					8529					10				10		- - Aerials or antennae of a kind used with apparatus for radio- telephony and radio-telegraphy [ITA1/A-052]; parts of paging alert devices [ITA1/B-197]						10		* Under Decision No. 110/2003/QD-BTC
					8529					10				20		- - Parabolic aerial reflector dishes for direct broadcast multi-media systems and parts thereof						10		* Under Decision No.110/2003/QD-BTC
					8529					10				30		- - Telescopic, rabbit and dipole antennae for television or radio receivers						20		*
					8529					10				40		- - Aerial filters and separators [ITA/2]						20		*
																- - Parts mounted on PCB and / or cabinet / cabinet parts:
					8529					10				51		- - - For use with transmission apparatus or reception apparatus for radio-telegraphy, radio-telephony, radio-broadcasting or television						10		* Under Decision No.110/2003/QD-BTC
					8529					10				59		- - - Other						20		*
					8529					10				60		- - Wave guide (feed horn)						20		*
																- - Other:
					8529					10				91		- - - For radio-telephony or radio-telegraphy						10		*
					8529					10				92		- - - For transmission apparatus for radio-broadcasting or television						10		*
					8529					10				99		- - - Other						20		*
					8529					90						- Other:
																- - Parts including printed circuit assemblies of the following: transmission apparatus other than radio-broadcasting or television transmission; digital still image video cameras; portable receivers for calling, alerting or paging [ITA1/A-053] and paging alert devices, including pagers [ITA1/B-197]:
					8529					90				11		- - - For cellular phones						10
					8529					90				12		- - - Other						0
					8529					90				20		- - For decoders, other than those of 8529.90.11 and 8529.90.12						0
																- - Printed circuit boards, assembled, other than those of 8529.90.11 and 8529.90.12:
					8529					90				31		- - - For goods of subheading 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (for radio-telephony or radio- telegraphy only)						10
					8529					90				32		- - - For the goods of 8525.10 or 8525.20 (not for radio-telephony or radio-telegraphy)						0
					8529					90				33		- - - For the goods of 8527.13, 8527.19, 8527.21, 8527.29, 8527.31, 8527.39 or 8527.90 (not for radio-telephony or radio-telegraphy)						30
					8529					90				34		- - - For goods of subheading 85.26						0
					8529					90				35		- - - For goods of subheading 85.28						30
					8529					90				36		- - - For goods of subheading 8525.30						0
					8529					90				37		- - - For goods of subheading 8527.12 or 8527.32						30
					8529					90				39		- - - Other						30
																- - Other:
					8529					90				91		- - - For television						10
					8529					90				92		- - - For radio-telephony or radio-telegraphy only						10
					8529					90				93		- - - Other, of goods of heading 85.28						30
					8529					90				99		- - - Other						10
					9006											Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39
					9006					10						- Cameras of a kind used for preparing printing plates or cylinders:
					9006					10				10		- - Laser photo plotters [ITA/2 (AS2)]						0
					9006					10				90		- - Other						0
					9006					20				00		- Cameras of a kind used for recording documents on microfilm, microfiche or other microforms						0
					9006					30				00		- Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes						0
					9006					40				00		- Instant print cameras						30
																‑ Other cameras:
					9006					51				00		- - With a through‑the‑lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm						30
					9006					52				00		- - Other, for roll film of a width less than 35 mm						30
					9006					53				00		- - Other, for roll film of a width of 35 mm						20		*
					9006					59						- - Other:
					9006					59				10		- - - Laser photo plotters or image setters with raster image processor						1
					9006					59				90		- - - Other						1
																‑ Photographic flashlight apparatus and flashbulbs:
					9006					61				00		- - Discharge lamp (“electronic”) flashlight apparatus						20
					9006					62				00		- - Flashbulbs, flashcubes and the like						20
					9006					69				00		- - Other						20
																‑ Parts and accessories:
					9006					91						- - For cameras:
					9006					91				10		- - - For laser photo plotters of subheading 9006.10.10 [ITA/2 (AS2)]						0
					9006					91				20		- - - Other, for cameras of subheadings 9006.10.00 and 9006.30.00						0
					9006					91				30		- - - Other, for cameras of subheadings 9006.40.00 to 9006.53.00						15
					9006					91				90		- - - Other						0
					9006					99						- - Other:
					9006					99				10		- - - For photographic flashlight apparatus						15
					9006					99				90		- - - Other						15
					9504											Articles for funfair, table or parlour games, including pin-tables, billiards, special tables for casino games and automatic bowling alley equipment
					9504					10				00		- Video games of a kind used with a television receiver						30		*
					9504					20						- Articles and accessories for billiards:
					9504					20				10		- - Billiard chalks						50
					9504					20				90		- - Other						50
					9504					30						- Other games, operated by coins, banknotes (paper currency), discs or other similar articles, other than bowling alley equipment:
					9504					30				10		- - Fruit machines or jackpot machines						50
					9504					30				20		- - Pin tables, slot machines and the like						50
					9504					30				90		- - Other						50
					9504					40				00		- Playing cards						50
					9504					90						- Other:
					9504					90				10		- - Bowling requisites of all kinds						30		*
					9504					90				20		- - Darts and parts and accessories of darts						30		*
					9504					90				30		- - Gambling equipment and paraphernalia						30		*
					9504					90				90		- - Other						30		*

Notes: Commodity items marked with an (*) are those included in the committed import tariffs under Appendix E of the Vietnam-US Bilateral Trade Agreement

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Thuộc tính Văn bản pháp luật 90/2004/QD-BTC
Loại văn bản	Quyết định
Số hiệu	90/2004/QD-BTC
Cơ quan ban hành	Bộ Tài chính
Người ký	Trương Chí Trung
Ngày ban hành	25/11/2004
Ngày hiệu lực	15/01/2005
Ngày công báo	...
Số công báo
Lĩnh vực	Thương mại, Thuế - Phí - Lệ Phí, Xuất nhập khẩu
Tình trạng hiệu lực	Hết hiệu lực 15/09/2006
Cập nhật	7 năm trước
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Lược đồ Decision No. 90/2004/QD-BTC of November 25, 2004 adjusting the import tax rates of a number of commodity items according to the preferential import tariffs for the implementation of The Vietnam-Us bilateral trade agreement

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Decision No. 90/2004/QD-BTC of November 25, 2004 adjusting the import tax rates of a number of commodity items according to the preferential import tariffs for the implementation of The Vietnam-Us bilateral trade agreement
Loại văn bản	Quyết định
Số hiệu	90/2004/QD-BTC
Cơ quan ban hành	Bộ Tài chính
Người ký	Trương Chí Trung
Ngày ban hành	25/11/2004
Ngày hiệu lực	15/01/2005
Ngày công báo	...
Số công báo
Lĩnh vực	Thương mại, Thuế - Phí - Lệ Phí, Xuất nhập khẩu
Tình trạng hiệu lực	Hết hiệu lực 15/09/2006
Cập nhật	7 năm trước

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Lược đồ Decision No. 90/2004/QD-BTC of November 25, 2004 adjusting the import tax rates of a number of commodity items according to the preferential import tariffs for the implementation of The Vietnam-Us bilateral trade agreement

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Lịch sử hiệu lực Decision No. 90/2004/QD-BTC of November 25, 2004 adjusting the import tax rates of a number of commodity items according to the preferential import tariffs for the implementation of The Vietnam-Us bilateral trade agreement