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 Xth National Assembly of the Socialist Republic of Vietnam at its 10th 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

*