Vietnam 2005

8/13/2019 Vietnam 2005

1/375

VIETNAM

JOURNALNo. 185(1

STEDITION)

DECEMBER2005

THEINTERNATIONALCUSTOMSJOURNALORGANOFTHEINTERNATIONALUNIONFORTHEPUBLICATIONOFCUSTOMSTARIFFS

BULLETININTERNATIONALDESDOUANES

ISSN: 1378-4048

BURE UINTERN TION LDEST RIFSDOU NIERSINTERNATIONALCUSTOMSTARIFFSBUREAU

8/13/2019 Vietnam 2005

2/375

THEINTERNATIONALCUSTOMSJOURNAL

ORGANOFTHEINTERNATIONALUNIONFORTHEPUBLICATIONOFCUSTOMSTARIFFS

JOURNALNo. 185

1stEdition

VIETNAM

THISPUBLICATIONISALSOAVAILABLEINFRENCH, GERMAN, ITALIAN, SPANISH

ANDONCD-ROMINTHEFIVELANGUAGES

DECEMBER2005

8/13/2019 Vietnam 2005

3/375

The contents of this publication are the exclusive intellectual property of the International Customs TariffsBureau (Bureau International des Tarifs Douaniers). They shall not be reproduced in any way whatsoever,in whole or in part, whether in the form of photocopies, microfilms or on electronic media, without the priorwritten authorization of the B.I.T.D. This publication may be resold by competent organizations only. B.I.T.D. 2005

INTERNATIONALCUSTOMSTARIFFSBUREAU

rue de lAssociation, 38 B 1000 Brussels

Tel. +32 2 501 87 74 - Fax +32 2 218 30 25E-Mail: [email protected] http://www.bitd.org

The International Bureau undertakes to employ the greatest care in the translation ofthe Customs Laws and of the Official publications interpreting these Laws, but it is

understood that the Governments concerned do not assume any responsibility as to theaccuracy of these translations and that in the case of dispute the original text shall betheir only guide. (Art. 3, Executory Regulations of the International Convention of July5th, 1890.)
mailto:[email protected]:[email protected]:[email protected]://www.bitd.org/http://www.bitd.org/mailto:[email protected]

8/13/2019 Vietnam 2005

4/375

EXEMPLARY LIST OF TARIFFS AND SUPPLEMENTS PUBLISHED IN ENGLISHIN THE INTERNATIONAL CUSTOMS JOURNAL

COUNTRYJournal

No.Edition Suppl. Date

Algeria (Dem. People's Republic of) .......................... ........................ 88 15Pth

P

7.03

Andean Community (Comunidad Andina) (Bolivia, Colombia,Ecuador, Peru, Venezuela) 120 1P

stP

8.04

Argentine Republic ....................................................... ..................... 58 14Pth

P

9.98

Australia ..................................................... ....................................... 166 14Pth

P

4.05

Bolivia ................................................ ................................................ 101 10Pth

P

10.99

Brazil ............................................................... .................................. 6 17Pth

P

7.04

Brunei ........................................................... ..................................... 157 3PrdP 2.87

Bulgaria (Republic of) ..................................................... ................... 74 9Pth

P

5.99

Burma (Socialist Republic of the Union of) ........................................ 11 3Prd

P

3.79

Burundi (Republic of) ...................................................... ................... 47 5Pth

P

5.87

Canada ....................................................... ....................................... 57 26Pth

P

5.05

C.A.C.E.U.: Cameroon, Central African Republic, Congo, EquatorialGuinea, Gabon, Chad.......................................................... .......... 66 4P

thP

3.90

CARICOM: (Caribbean Common Market): Antigua and Barbuda,Barbados, Belize, Dominica, Grenada, Guyana, Jamaica,Montserrat, St. Kitts and Nevis, St. Lucia, St. Vincent and theGrenadines, Trinidad and Tobago ................................................ 86 3P

rdP

2.99

Chile .............................................................. .................................... 150 17Pth

P

1.05

China (Peoples Republic of) ............................................................. 13 9Pth

P

10.04

Colombia .................................................... ....................................... 90 15Pth

P

3.00

Comoros (The Islamic Republic of the) ............................................. 68 3Prd

P

3.99

Congo (Democratic Republic of ) ....................................................... 3 2Pnd

P

6.97

Costa Rica .......................................................... ............................... 128 1Pst

P

10.03

Cuba ................................................................ .................................. 148 9Pth

P

7.97

Cyprus ................................................................ ............................... 54 17Pth

P

8.99

Dominican Republic ..................................................... ..................... 5 7Pth

P

3.72

Ecuador ...................................................... ....................................... 59 18Pth

P

8.01

Egypt (Arab Republic of) ......................................................... .......... 36 5Pth

P

5.99

Ethiopia .............................................................. ............................... 31 5Pth

P

12.80

E.U. Common Tariff: Austria, Belgium, Denmark, France, Finland,Germany, Great Britain and Northern Ireland, Greece, Ireland,

Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden ........... 14 26PthP 1.04

Guatemala SAC (Central American Customs System: Guatemala,Costa Rica, El Salvador, Honduras and Nicaragua) ...................... 127 1P

stP

9.03

Hungary ...................................................... ....................................... 192 10Pth

P

4.95

Iceland ................................................................ ............................... 111 9Pth

P

8.91

India ................................................................ .................................. 4 23Prd

P

10.00

Indonesia .................................................... ....................................... 63 10Pth

P

11.04

Iran ............................................................. ....................................... 138 9Pth

P

3.74

Israel .................................................... ............................................. 41 9Pth

P

9.82

Japan ...................................................... .......................................... 28 18Pth

P

9.05

Jordan (Hashemite Kingdom of) ........................................................ 77 3Prd

P

1 10.87

Korea (Republic of) ........................................................ ................... 80 4Pth

P

6.87

Lebanon ............................................................. ............................... 49 5Pth

P

1.04Libyan Arab Jamahiriyah ......................................................... .......... 51 5P

thP

4.84

Madagascar (Republic of) ......................................................... ........ 107 3Prd

P

10.03

8/13/2019 Vietnam 2005

5/375

COUNTRYJournal

No.Edition Suppl. Date

Malaysia ............................................................. ............................... 12 5Pth

P

10.87

Malta ....................................................... .......................................... 53 13Pth

P

9.02

Mauritius ..................................................... ....................................... 71 11Pth

P

4.81

MERCOSUR (Argentina, Brazil, Paraguay, Uruguay) ........................ 122 1Pst

P

7.04

Mexico ................................................................ ............................... 27 17Pth

P

12.02

Morocco (Kingdom of) ..................................................... .................. 132 13Pth

P

1.03

Netherlands Antilles ................................................................ .......... 67 4Pth

P

1.83

New Zealand ............................................... ...................................... 29 17Pth

P

3.05

Nicaragua ........................................................... ............................... 129 6Pth

P

6.05

Norway ....................................................... ....................................... 94 28Pth

P

6.02

Oman (Sultanate of) ....................................................... ................... 180 4Pth

P

3.87

Pakistan ..................................................... ....................................... 44 10Pth

P

1.03

Panama .............................................................. ............................... 170 9Pth

P

4.88

Philippines (Republic of the) ....................................................... ....... 43 10Pth

P

3.03

Poland (People's Republic of) ........................................................... 187 8Pth

P

7.96

Romania ..................................................... ....................................... 32 10Pth

P

9.03

Rwanda (Republic of) ..................................................... ................... 37 6Pth

P

12.03

The Russian Federation .......................................................... .......... 23 2Pnd

P

2.96

Saudi Arabia .......................................................... ............................ 62 8Pth

P

12.04

Singapore (Republic of) .................................................. ................... 26 13Pth

P

1.05

Slovenia ............................................................. ............................... 125 1Pst

P

8.94

South Africa (Republic of) ................................................. ................. 42 21st

10.05

Sri Lanka ............................................................ ............................... 69 4Pth

P

10.98

Sudan (Democratic Republic of the) .................................................. 73 7Pth

P

2 2.80

Suriname ............................................................ ............................... 60 8Pth

P

6.88

Switzerland ......................................................... ............................... 1 24Pth

P

4.04

Syria (Arab Republic of) .......................................................... .......... 50 4Pth

P

4 4.85

Tunisia ................................................................ ............................... 89 11Pth

P

1 6.91

Turkey ........................................................ ....................................... 133 11Pth

P

10.97

United States of America ................................................. .................. 21 20Pth

P

9.04

Venezuela ................................................... ...................................... 30 23Prd

P

9.97

Vietnam .............................................................. ............................... 185 1Pst

P

12.05

WAEMU West African Economic and Monetary Union (Benin,Burkina Faso, Cte dIvoire, Guinea Bissau, Mali, Niger, Senegaland Togo) ..................................................................................... 103 1

P

stP

8.03

Zimbabwe ........................................................... ............................... 82 1Pst

P

10.83

8/13/2019 Vietnam 2005

6/375

V I E T N A MCUSTOMS TARIFF (1)

General rules for the interpretation of theVietnam Import Classification Nomenclature

Classification of goods in the Vietnam Import Classification Nomenclature shall be governed by the following principles:

1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classificationshall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided suchheadings or Notes do not otherwise require, according to the following provisions:

2. a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, pro-vided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished arti-cle. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as completeor finished by virtue of this Rule), presented unassembled or disassembled.

b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations ofthat material or substance with other materials or substances. Any reference to goods of a given material or substanceshall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classificationof goods consisting of more than one material or substance shall be according to the principles of Rule 3.

3. When by application of Rule 2 b) or for any other reason, goods are, prima facie, classifiable under two or more headings,

classification shall be effected as follows:a) The heading which provides the most specific description shall be preferred to headings providing a more general de-

scription. However, when two or more headings each refer to part only of the materials or substances contained in mixedor composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equallyspecific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in setsfor retail sale, which cannot be classified by reference to 3 a), shall be classified as if they consisted of the material orcomponent which gives them their essential character, insofar as this criterion is applicable.

c) When goods cannot be classified by reference to 3 a) or 3 b), they shall be classified under the heading which occurs lastin numerical order among those which equally merit consideration.

4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate tothe goods to which they are most akin.

5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:

a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers,

specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with thearticles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. ThisRule does not, however, apply to containers which give the whole its essential character;

b) Subject to the provisions of Rule 5 a) above, packing materials and packing containers presented with the goods thereinshall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision isnot binding when such packing materials or packing containers are clearly suitable for repetitive use.

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms ofthose subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding thatonly subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notesalso apply, unless the context otherwise requires.

(1) As at January 2005.

8/13/2019 Vietnam 2005

7/375

2 VIETNAM No. 185 (1st Editi on)

Tariff guidlines

Import Tax

A wide variety of goods imported into Vietnam shall be subject to import tax at the rates specified in the import tariff schedule.The taxable value of imported goods is based upon the invoice price but the minimum price list set by the General Departmentof Customs is also applied where an invoice is not available or where the invoice price is 70% lower than the minimum price.

Tax reduction and exemption

1. (Concerns export duties) ..............................................................................................................................................................

2. Foreign-funded enterprises and parties to business co-operation contracts shall be entitled to an import tax exemption ongoods imported to form fixed assets. These goods comprise:

a. Equipment and machinery;

b. Dedicated means of transport which form part of a technological process and dedicated means of transport used fortransporting employees;

c. Components, details, parts, spare parts, fittings, moulds and dies, accessories attached to machinery, equipment anddedicated means of transport.

d. Raw materials and supplies imported to manufacture equipment and machinery in a technological line or to manufacturedetails, parts, spare parts, fittings, moulds, dies and accessories accompanying machinery and equipment;

e. Building materials which are not yet domestically produced.

3. Raw materials and supplies imported for the implementation of BOT (Build-Operate-Transfer), BTO (Build-Transfer-Operate)and BT (Build-Transfer) projects, and seeds of plants and animals or specialized agricultural chemicals permitted to be im-ported for the implementation of agricultural, forestry and fishery projects, shall be exempt from import tax.

4. The import tax exemption is also applicable to cases of expansion of a project or of replacement or renewal of technology.

5. Foreign investments in the fields of hotels, serviced offices and apartments, residential houses, commercial centres, techni-cal services, supermarkets, golf courses, tourist resorts, sports centres, entertainment centres, medical examination andtreatment facilities, training, culture, finance, banking, insurance, auditing, and consultancy services shall also be entitled tothe import tax exemption, except for imported goods which are entitled to a once-off tax exemption.

6. Specially encouraged investment projects or investments in regions with extremely unfavourable socio-economic conditionsshall be entitled to an import tax exemption on raw materials for 5 years from the date their production commences.

7. Raw materials, parts and supplies imported for the production of exported goods shall be exempt from import tax.

8. Foreign-funded enterprises and parties to business cooperation contracts which sell their products to manufacturers of ex-

ports shall be exempt from import tax on raw materials in accordance with those products.

Rates of Impor t Duty

The rates of duty applied by Vietnam are divided into three categories:

1. Preferential (MFN (Most-Favoured-Nation)) rates apply to goods imported from countries or groups of countries which havean MFN Agreement in trade relations with Vietnam. The countries concerned are given in List 1 below.

2. Normal rates of duty (C) which apply to goods imported from countries which do not have an MFN Agreement in trade rela-tions with Vietnam.

3. Special preferential (CEPT (Common Effective Preferential Tariff)) rates apply to goods imported from the countries givenin List 2 below.

8/13/2019 Vietnam 2005

8/375

VIETNAM No. 185 (1st Editi on) 33

LIST 1COUNTRIES WHICH APPLY THE MOST-FAVOURED-NATION (MFN) AGREEMENT AND THOSE

WHICH HAVE A SPECIAL PREFERENTIAL AGREEMENT WITH VIETNAM

No. Country

1. Argentine Republic2. Republic of India3. Peoples Democratic Republic of Algeria4. Republic of Angola5. Syrian Arab Republic6. Australia7. Peoples Republic of Bangladesh8. Republic of Poland9. Republic of Belarus

10. Republic of Bulgaria11. Republic of Kazakhstan12. Kingdom of Cambodia13. Canada14. Republic of Chile15. Republic of Cuba16. Republic of Korea (South Korea)17. Republic of Estonia18. Republic of Equatorial Guinea19. The Hashemite Kingdom of Jordan20. Republic of Hungary21. Republic of Iraq22. The Islamic Republic of Iran23. Republic of Latvia24. Republic of Malta25. Republic of Mozambique26. Kingdom of Norway27. New Zealand28. Russian Federation29. State of Palestine30. Republic of Peru31. Romania32. Czech Republic33. Slovak Republic34. Republic of Turkey

35. Switzerland36. The Democratic Peoples Republic of Korea

(North Korea)37. The Peoples Republic of China38. Republic of Tunisia

No. Country

39. Ukraine40. Republic of Uzbekistan41. Republic of Yemen42. Republic of Iceland43. United Kingdom of Great Britain and Northern

Ireland44. Republic of Austria45. Republic of Portugal46. Kingdom of Belgium47. Kingdom of Denmark48. Federal Republic of Germany49. Kingdom of the Netherlands50. Greece (Hellenic Republic)51. Republic of Italy52. Grand Duchy of Luxembourg53. French Republic54. Republic of Finland55. Kingdom of Spain56. Kingdom of Sweden57. Brunei Darussalam58. Republic of Indonesia59. Lao Peoples Democratic Republic60. Malaysia61. Union of Myanmar62. Republic of the Philippines63. Republic of Singapore64. Kingdom of Thailand65. Taiwan66. Hong Kong67. Japan68. United States of America69. Republic of Lithuania70. Republic of Moldova71. Islamic Republic of Pakistan

72. Republic of Namibia73. United Republic of Tanzania74. Republic of South Africa75. Zimbabwe76. Nigeria

NOTE

The preferential rate of duty (MFN) applies to goods imported from the countries numbered 57 to 64 in the above list if they arenot given in the list of duty reductions in accordance with Vietnam's CEPT/AFTA Tariff list.

LIST 2LIST OF COUNTRIES WHICH HAVE AN AGREEMENT

ON SPECIAL PREFERENTIAL TREATMENT IN TRADE RELATIONS WITH VIETNAM

No. Country

1. Brunei Darussalam2. Republic of Indonesia3. Lao Peoples Democratic Republic4. Malaysia5. Union of Myanmar6. Republic of the Philippines

7. Republic of Singapore8. Kingdom of Thailand9. Kingdom of Cambodia

8/13/2019 Vietnam 2005

9/375

8/13/2019 Vietnam 2005

10/375


SECTION ILIVE ANIMALS; ANIMAL PRODUCTS

NOTES

1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, in-cludes a reference to the young of that genus or species.

2. Except where the context otherwise requires, throughout the Nomenclature any reference to dried products also coversproducts which have been dehydrated, evaporated or freeze-dried.

CHAPTER 1LIVE ANIMALS

NOTE

1. This Chapter covers all live animals except:

a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306 or 0307;

b) cultures of micro-organisms and other products of heading 3002; and

c) animals of heading 9508.

Tax Rate(%) CEPT Rate(%)Heading/subheading

Description of goodsMFN C 05 06

VAT

0101 Live horses, asses, mules and hinni es:0101 10 00 - Pure-bred breeding animals 0 0 0 0 *0101 90 - Other:0101 90 10 - - Racehorses 5 7.5 5 0 50101 90 20 - - Other horses 5 7.5 5 0 50101 90 90 - - Other 5 7.5 5 0 5

0102 Live bovine animals:0102 10 00 - Pure-bred breeding animals 0 0 0 0 *0102 90 - Other:0102 90 10 - - Oxen 5 7.5 5 0 50102 90 20 - - Buffaloes 5 7.5 5 0 50102 90 90 - - Other 5 7.5 5 0 5

0103 Live swine:0103 10 00 - Pure-bred breeding animals: 0 0 0 0 *

- Other:0103 91 00 - - Weighing less than 50 kg 5 7.5 5 0 50103 92 00 - - Weighing 50 kg or more 5 7.5 5 0 5

0104 Live sheep and goats:0104 10 - Sheep:0104 10 10 - - Pure-bred breeding animals 0 0 0 0 *0104 10 90 - - Other 5 7.5 5 0 50104 20 - Goats:0104 20 10 - - Pure-bred breeding animals 0 0 0 0 *0104 20 90 - - Other 5 7.5 5 0 5

0105 Live poult ry, that is to say, fowls of the species Gallus domesticus,ducks, geese, turkeys and guinea fowls:- Weighing not more than 185 g:

0105 11 - - Fowls of the species Gallus domesticus:0105 11 10 - - - Breeding fowls 0 0 0 0 *

0105 11 90 - - - Other 5 7.5 50105 12 - - Turkeys:0105 12 10 - - - Breeding turkeys 0 0 0 0 *0105 12 90 - - - Other 5 7.5 50105 19 - - Other:0105 19 10 - - - Breeding ducklings 0 0 0 0 *0105 19 20 - - - Other ducklings 5 7.5 50105 19 30 - - - Breeding goslings 0 0 0 0 *0105 19 40 - - - Other goslings 5 7.5 50105 19 50 - - - Breeding guinea fowls 0 0 0 0 *0105 19 90 - - - Other 5 7.5 5

- Other:0105 92 - - Fowls of the species Gallus domesticus, weighing not more than

2 000 g:0105 92 10 - - - Breeding fowls 0 0 0 0 *0105 92 20 - - - Fighting cocks 5 7.5 5

0105 92 90 - - - Other 5 7.5 50105 93 - - Fowls of the species Gallus domesticus, weighing more than 2 000 g:0105 93 10 - - - Breeding fowls 0 0 0 0 *0105 93 20 - - - Fighting cocks 5 7.5 5

8/13/2019 Vietnam 2005

11/375




VAT

0105 93 90 - - - Other 5 7.5 50105 99 - - Other:0105 99 10 - - - Breeding ducks 0 0 0 0 *0105 99 20 - - - Other ducks 5 7.5 50105 99 30 - - - Breeding geese, turkeys and guinea fowls 0 0 0 0 *0105 99 40 - - - Other geese, turkeys and guinea fowls 5 7.5 5

0106 Other live animals:- Mammals:

0106 11 00 - - Primates 5 7.5 5 0 50106 12 00 - - Whales, dolphins and porpoises (mammals of the order Cetacea);

manatees and dugongs (mammals of the order Sirenia)5 7.5 5 0 5

0106 19 00 - - Other 5 7.5 5 0 50106 20 00 - Reptiles (including snakes and turtles) 5 7.5 5 0 5

- Birds:0106 31 00 - - Birds of prey 5 7.5 5 0 50106 32 00 - - Psittaciformes(including parrots, parakeets, macaws and cockatoos) 5 7.5 5 0 50106 39 00 - - Other 5 7.5 5 0 50106 90 - Other:0106 90 10 - - For human consumption 5 7.5 5 0 50106 90 90 - - Other 5 7.5 5 0 5

8/13/2019 Vietnam 2005

12/375


CHAPTER 2MEAT AND EDIBLE MEAT OFFAL

NOTE

1. This Chapter does not cover:

a) products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

b) guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); orc) animal fat, other than products of heading 0209 (Chapter 15).



VAT

0201 Meat of bovine animals, fresh or chil led:0201 10 00 - Carcasses and half-carcasses 20 30 5 5 50201 20 00 - Other cuts with bone in 20 30 5 5 50201 30 00 - Boneless 20 30 5 5 5

0202 Meat of bovine animals, frozen:0202 10 00 - Carcasses and half-carcasses 20 30 5 5 50202 20 00 - Other cuts with bone in 20 30 5 5 50202 30 00 - Boneless 20 30 5 5 5

0203 Meat of swine, fresh, chil led or frozen:

- Fresh or chilled:0203 11 00 - - Carcasses and half-carcasses 30 45 10 5 50203 12 00 - - Hams, shoulders and cuts thereof, with bone in 30 45 10 5 50203 19 00 - - Other 30 45 10 5 5

- Frozen:0203 21 00 - - Carcasses and half-carcasses 30 45 10 5 50203 22 00 - - Hams, shoulders and cuts thereof, with bone in 30 45 10 5 50203 29 00 - - Other 30 45 10 5 5

0204 Meat of sheep or goats, fresh, chil led or frozen:0204 10 00 - Carcasses and half-carcasses of lamb, fresh or chilled 20 30 5 5 5

- Other meat of sheep, fresh or chilled:0204 21 00 - - Carcasses and half-carcasses 20 30 5 5 50204 22 00 - - Other cuts with bone in 20 30 5 5 50204 23 00 - - Boneless 20 30 5 5 50204 30 00 - Carcasses and half-carcasses of lamb, frozen 20 30 5 5 5

- Other meat of sheep, frozen:0204 41 00 - - Carcasses and half-carcasses 20 30 5 5 50204 42 00 - - Other cuts with bone in 20 30 5 5 50204 43 00 - - Boneless 20 30 5 5 50204 50 00 - Meat of goats 20 30 5 5 5

0205 00 00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen 20 30 5 5 5

0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses,mules or hi nnies, fresh, chilled or frozen:

0206 10 00 - Of bovine animals, fresh or chilled 20 30 5 5 5- Of bovine animals, frozen:

0206 21 00 - - Tongues 20 30 5 5 50206 22 00 - - Livers 20 30 5 5 50206 29 00 - - Other 20 30 5 5 50206 30 00 - Of swine, fresh or chilled 20 30 10 5 5

- Of swine, frozen:

0206 41 00 - - Livers 20 30 10 5 50206 49 00 - - Other 20 30 10 5 50206 80 00 - Other, fresh or chilled 20 30 5 5 50206 90 00 - Other, frozen 20 30 5 5 5

0207 Meat and edible offal, of the poult ry of heading 0105, fresh, chil ledor frozen:- Of fowls of the species Gallus domesticus:

0207 11 00 - - Not cut in pieces, fresh or chilled 20 30 50207 12 00 - - Not cut in pieces, frozen 20 30 50207 13 00 - - Cuts and offal, fresh or chilled 20 30 50207 14 - - Cuts and offal, frozen:0207 14 10 - - - Wings 20 30 50207 14 20 - - - Thighs 20 30 50207 14 30 - - - Livers 20 30 50207 14 90 - - - Other 20 30 5

- Of turkeys:0207 24 00 - - Not cut in pieces, fresh or chilled 20 30 50207 25 00 - - Not cut in pieces, frozen 20 30 50207 26 00 - - Cuts and offal, fresh or chilled 20 30 5

8/13/2019 Vietnam 2005

13/375




VAT

0207 27 - - Cuts and offal, frozen:0207 27 10 - - - Livers 20 30 50207 27 90 - - - Other 20 30 5

- Of ducks, geese or guinea fowls:0207 32 - - Not cut in pieces, fresh or chilled:0207 32 10 - - - Of ducks 20 30 50207 32 20 - - - Of geese or guinea fowls 20 30 5

0207 33 - - Not cut in pieces, frozen:0207 33 10 - - - Of ducks 20 30 50207 33 20 - - - Of geese or guinea fowls 20 30 50207 34 00 - - Fatty livers, fresh or chilled 20 30 50207 35 00 - - Other, fresh or chilled 20 30 50207 36 - - Other, frozen:0207 36 10 - - - Fatty livers 20 30 50207 36 20 - - - Cuts of ducks 20 30 50207 36 30 - - - Cuts of geese or guinea fowls 20 30 5

0208 Other meat and edible meat offal, fresh, chil led or frozen:0208 10 00 - Of rabbits or hares 20 30 50208 20 00 - Frogs legs: 20 30 50208 30 00 - Of primates 20 30 50208 40 00 - Of whales, dolphins and porpoises (mammals of the order Cetacea); of

manatees and dugongs (mammals of the order Sirenia)20 30 5

0208 50 00 - Of reptiles (including snakes and turtles) 20 30 50208 90 00 - Other 20 30 5

0209 00 00 Pig fat, free of lean meat, and poultry fat, not rendered or otherwi seextracted, fresh, chill ed, frozen, salted, in brine, dried or smoked

20 30 5 5 5

Except: smoked 10

0210 Meat and edible meat offal, salted, in brine, dried or smoked; edibleflours and meals of meat or meat offal:- Meat of swine: 20 30 10 5 5

0210 11 00 - - Hams, shoulders and cuts thereof, with bone in 20 30 10 5 50210 12 00 - - Bellies (streaky) and cuts thereof0210 19 - - Other:0210 19 10 - - - Bacon 20 30 10 5 100210 19 20 - - - Ham, boneless 20 30 10 5 50210 19 90 - - - Other 20 30 10 5 50210 20 00 - Meat of bovine animals 20 30 5 5 5

- Other, including edible flours and meals of meat or meat offal:0210 91 00 - - Of primates 20 30 5 5 50210 92 00 - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of

manatees and dugongs (mammals of the order Sirenia)20 30 5 5 5

0210 93 00 - - Of reptiles (including snakes and turtles) 20 30 5 5 50210 99 - - Other:0210 99 10 - - - Freeze-dried chicken dice 20 30 5 5 50210 99 20 - - - Dried pork skin 20 30 5 5 50210 99 90 - - - Other 20 30 5 5 5

Except: smoked meat and edible meat offal, edible flours and mealsof meat or meat offal

10

8/13/2019 Vietnam 2005

14/375


CHAPTER 3FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

NOTES


a) mammals of heading 0106;

b) meat of mammals of heading 0106 (heading 0208 or 0210);c) fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuit-

able for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fishor of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or

d) caviar or caviar substitutes prepared from fish eggs (heading 1604).

2. In this Chapter the term pellets means products which have been agglomerated either directly by compression or by theaddition of a small quantity of binder.



VAT

0301 Live fish :0301 10 - Ornamental fish:0301 10 10 - - Fish fry 30 45 10 5 50301 10 20 - - Other, marine fish 30 45 10 5 5

0301 10 30 - - Other, freshwater fish 30 45 10 5 5- Other live fish:

0301 91 00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, On-corhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apacheand Oncorhynchus chrysogaster)

30 45 5 5 5

0301 92 00 - - Eels (Anguilla spp.) 30 45 5 5 50301 93 - - Carp:0301 93 10 - - - Carp breeders 0 0 0 0 *0301 93 90 - - - Other 30 45 5 5 50301 99 - - Other:

- - - Milkfish or lapu lapu fry:0301 99 11 - - - - For breeding 0 0 0 0 *0301 99 19 - - - - Other 30 45 5 5 5

- - - Other fish fry:0301 99 21 - - - - For breeding 0 0 0 0 *0301 99 29 - - - - Other 30 45 5 5 5

0301 99 30 - - - Other marine fish 30 45 5 5 50301 99 40 - - - Other freshwater fish 30 45 5 5 5

0302 Fish, fresh or chilled, excluding fish fillets and other fish meat ofheading 0304:- Salmonidae, excluding livers and roes:

0302 11 00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, On-corhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apacheand Oncorhynchus chrysogaster)

30 45 5 5 5

0302 12 00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, On-corhynchus keta, Oncorhynchus tschawytscha, Oncorhynchuskisutch, Oncorhynchus masouand Oncorhynchus rhodurus), Atlanticsalmon (Salmo salar) and Danube salmon (Hucho hucho)

30 45 5 5 5

0302 19 00 - - Other 30 45 5 5 5- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,

Scophthalmidaeand Citharidae), excluding livers and roes:0302 21 00 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus,

Hippoglossus stenolepis)

30 45 5 5 5

0302 22 00 - - Plaice (Pleuronectes platessa) 30 45 5 5 50302 23 00 - - Sole (Solea spp.) 30 45 5 5 50302 29 00 - - Other 30 45 5 5 5

- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthyn-nus (Katsuwonus) pelamis), excluding livers and roes:

0302 31 00 - - Albacore or longfinned tunas (Thunnus alalunga) 30 45 5 5 50302 32 00 - - Yellowfin tunas (Thunnus albacares) 30 45 5 5 50302 33 00 - - Skipjack or stripe-bellied bonito 30 45 5 5 50302 34 00 - - Bigeye tunas (Thunnus obesus) 30 45 5 5 50302 35 00 - - Bluefin tunas (Thunnus thynnus) 30 45 5 5 50302 36 00 - - Southern bluefin tunas (Thunnus maccoyii) 30 45 5 5 50302 39 00 - - Other 30 45 5 5 50302 40 00 - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes 30 45 5 5 50302 50 00 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding

livers and roes30 45 5 5 5

- Other fish, excluding livers and roes:0302 61 00 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella

spp.), brisling or sprats (Sprattus sprattus)30 45 5 5 5

0302 62 00 - - Haddock (Melanogrammus aeglefinus) 30 45 5 5 50302 63 00 - - Coalfish (Pollachius virens) 30 45 5 5 5

8/13/2019 Vietnam 2005

15/375

8/13/2019 Vietnam 2005

16/375




VAT

- Smoked fish, including fillets:0305 41 00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, On-

corhynchus keta, Oncorhynchus tschawytscha, Oncorhynchuskisutch, Oncorhynchus masouand Oncorhynchus rhodurus), Atlanticsalmon (Salmo salar) and Danube salmon (Hucho hucho)

30 45 5 5 10

0305 42 00 - - Herrings (Clupea harengus, Clupea pallasii) 30 45 5 5 100305 49 00 - - Other 30 45 5 5 10

- Dried fish, whether or not salted but not smoked:0305 51 00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 30 45 5 5 50305 59 - - Other:0305 59 10 - - - Sharks fins 30 45 5 5 50305 59 90 - - - Other 30 45 5 5 5

- Fish, salted but not dried or smoked and fish in brine:0305 61 00 - - Herrings (Clupea harengus, Clupea pallasii) 30 45 5 5 50305 62 00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 30 45 5 5 50305 63 00 - - Anchovies (Engraulis spp.) 30 45 5 5 50305 69 00 - - Other 30 45 5 5 5

0306 Crustaceans, whether in shell or not, live, fresh, chil led, frozen,dried, salted or in brine; c rustaceans, in s hell, cooked by steamingor by boiling in water, whether or not chilled, frozen, dried, saltedor in brine; flours, meals and pellets of crustaceans, fit for humanconsumption:

- Frozen:0306 11 00 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp.,Jasus spp.)

30 45 5 5 5

0306 12 00 - - Lobsters (Homarus spp.) 30 45 5 5 50306 13 00 - - Shrimps and prawns 30 45 5 5 50306 14 00 - - Crabs 30 45 5 5 50306 19 00 - - Other, including flours, meals and pellets of crustaceans, fit for human

consumption30 45 5 5 5

- Not frozen:0306 21 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp.,

Jasus spp.):0306 21 10 - - - Breeders 0 0 0 0 *0306 21 20 - - - Other, live 30 45 5 5 50306 21 30 - - - Fresh or chilled 30 45 5 5 50306 21 90 - - - Other 30 45 5 5 50306 22 - - Lobsters (Homarus spp.):0306 22 10 - - - Breeders 0 0 0 0 *0306 22 20 - - - Other, live 30 45 5 5 50306 22 30 - - - Fresh or chilled 30 45 5 5 50306 22 40 - - - Dried 30 45 5 5 50306 22 90 - - - Other 30 45 5 5 50306 23 - - Shrimps and prawns:0306 23 10 - - - Breeders 0 0 0 0 *0306 23 20 - - - Other, live 30 45 5 5 50306 23 30 - - - Fresh or chilled 30 45 5 5 50306 23 40 - - - Dried 30 45 5 5 50306 23 90 - - - Other 30 45 5 5 50306 24 - - Crabs:0306 24 10 - - - Live 30 45 5 5 50306 24 20 - - - Fresh or chilled 30 45 5 5 50306 24 90 - - - Other 30 45 5 5 50306 29 - - Other, including flours, meals and pellets of crustaceans, fit for human

consumption:

0306 29 10 - - - Live 30 45 5 5 50306 29 20 - - - Fresh or chilled 30 45 5 5 50306 29 90 - - - Other 30 45 5 5 5

Except: crustaceans, in shell cooked by steaming or by boiling inwater; flours, meals and pellets of crustaceans, fit for human con-sumption

10

0307 Molluscs, whether in shell or not, live, fresh, chil led, frozen, dried,salted or in brine; aquatic invertebrates other than crustaceans andmolluscs, li ve, fresh, chilled, frozen, dried, salted or in brin e; flours,meals and pellets of aquatic invertebrates other than crustaceans,fit for human consumption:

0307 10 - Oysters:0307 10 10 - - Live 30 45 5 5 50307 10 20 - - Fresh, chilled or frozen 30 45 5 5 50307 10 30 - - Dried, salted or in brine 30 45 5 5 5

- Scallops, including queen scallops, of the genera Pecten, ChlamysorPlacopecten:

0307 21 - - Live, fresh or chilled:0307 21 10 - - - Live 30 45 5 5 50307 21 20 - - - Fresh or chilled 30 45 5 5 5

8/13/2019 Vietnam 2005

17/375




VAT

0307 29 - - Other:0307 29 10 - - - Frozen 30 45 5 5 50307 29 20 - - - Dried, salted or in brine 30 45 5 5 5

- Mussels (Mytilus spp., Perna spp.):0307 31 - - Live, fresh or chilled:0307 31 10 - - - Live 30 45 5 5 50307 31 20 - - - Fresh or chilled 30 45 5 5 5

0307 39 - - Other:0307 39 10 - - - Frozen 30 45 5 5 50307 39 20 - - - Dried, salted or in brine 30 45 5 5 5

- Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) andsquid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepio-teuthis spp.):

0307 41 - - Live, fresh or chilled:0307 41 10 - - - Live 30 45 5 5 50307 41 20 - - - Fresh or chilled 30 45 5 5 50307 49 - - Other:0307 49 10 - - - Frozen 30 45 5 5 50307 49 20 - - - Dried, salted or in brine 30 45 5 5 5

- Octopus (Octopus spp.):0307 51 - - Live, fresh or chilled:0307 51 10 - - - Live 30 45 5 5 50307 51 20 - - - Fresh or chilled 30 45 5 5 5

0307 59 - - Other:0307 59 10 - - - Frozen 30 45 5 5 50307 59 20 - - - Dried, salted or in brine 30 45 5 5 50307 60 - Snails, other than sea snails:0307 60 10 - - Live 30 45 5 5 50307 60 20 - - Fresh, chilled or frozen 30 45 5 5 50307 60 30 - - Dried, salted or in brine 30 45 5 5 5

- Other, including flours, meals and pellets of aquatic invertebrates otherthan crustaceans, fit for human consumption:

0307 91 - - Live, fresh or chilled:0307 91 10 - - - Live 30 45 5 5 50307 91 20 - - - Fresh or chilled 30 45 5 5 50307 99 - - Other:0307 99 10 - - - Frozen 30 45 5 5 50307 99 20 - - - Beche-de-mer (trepang), dried, salted or in brine 30 45 5 5 50307 99 90 - - - Other 30 45 5 5 5

Except: flours, meals and pellets of aquatic invertebrates other thancrustaceans, fit for human consumption

10

8/13/2019 Vietnam 2005

18/375


CHAPTER 4DAIRY PRODUCE; BIRDS EGGS; NATURAL HONEY;

EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

NOTES

1. The expression milk means full cream milk or partially or completely skimmed milk.

2. For the purposes of heading 0405:

a) The term butter means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter)derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milksolids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain addedemulsifiers, but may contain sodium chloride, food colours, neutralizing salts and cultures of harmless lactic-acid-producing bacteria.

b) The expression dairy spreads means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in theproduct, with a milkfat content of 39% or more but less than 80% by weight.

3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese inheading 0406 provided that they have the three following characteristics:

a) a milkfat content, by weight of the dry matter, of 5% or more;

b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and

c) they are moulded or capable of being moulded.

4. This Chapter does not cover:a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated

on the dry matter (heading 1702); or

b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, cal-culated on the dry matter) (heading 3502) or globulins (heading 3504).

SUBHEADING NOTES

1. For the purposes of subheading 0404 10, the expression modified whey means products consisting of whey constituents,i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey con-stituents have been added, and products obtained by mixing natural whey constituents.

2. For the purposes of subheading 0405 10 the term butter does not include dehydrated butter or ghee (subheading 0405 90).



VAT

0401 Milk and cream, not concentrated nor contain ing added sugar orother sweetening matter:

0401 10 00 - Of a fat content, by weight, not exceeding 1% 20 30 5 5 100401 20 00 - Of a fat content, by weight, exceeding 1% but not exceeding 6% 20 30 5 5 100401 30 00 - Of a fat content, by weight, exceeding 6% 20 30 5 5 10

0402 Milk and cream, concentrated or contain ing added sugar or othersweetening matter:

0402 10 - In powder, granules or other solid forms, of a fat content, by weight, notexceeding 1.5%:

- - Fit for human consumption:0402 10 11 - - - Not containing added sugar or other sweetening matter, in powder

form10 15 10 5 10

0402 10 12 - - - Not containing added sugar or other sweetering matter, in other form 15 22.5 10 5 100402 10 13 - - - Other, in powder form 30 45 10 5 100402 10 19 - - - Other, in other form 30 45 10 5 10

- - Other:0402 10 21 - - - Not containing added sugar or other sweetening matter, in powderform

10 15 10 5 10

0402 10 22 - - - Not containing added sugar or other sweetering matter, in other form 15 22.5 10 5 100402 10 23 - - - Other, in powder form 30 45 10 5 100402 10 29 - - - Other, in other form 30 45 10 5 10

- In powder, granules or other solid forms, of a fat content, by weight,exceeding 1.5%:

0402 21 - - Not containing added sugar or other sweetening matter:0402 21 10 - - - In powder form 15 22.5 10 5 100402 21 90 - - - In other form 15 22.5 10 5 100402 29 - - Other:0402 29 10 - - - In powder form 30 45 10 5 100402 29 90 - - - In other form 30 45 10 5 10

- Other:0402 91 00 - - Not containing added sugar or other sweetening matter 15 22.5 10 5 10

0402 99 00 - - Other 30 45 10 5 10

8/13/2019 Vietnam 2005

19/375




VAT

0403 Buttermilk , curdled milk and cream, yogurt, kephir and other fermentedor acidified milk and cream, whether or not concentrated or containingadded sugar or other sweetening matter or flavoured or containingadded fruit, nuts or cocoa:

0403 10 - Yogurt:- - Containing fruit, nuts, cocoa or flavouring matter; liquid yogurt:

0403 10 11 - - - In liquid form including condensed form 30 45 10 5 100403 10 19 - - - Other 30 45 10 5 10

- - Other:0403 10 91 - - - In condensed form 30 45 10 5 100403 10 99 - - - Other 30 45 10 5 100403 90 - Other:0403 90 10 - - Buttermilk 30 45 10 5 100403 90 90 - - Other 30 45 10 5 10

0404 Whey, whether or not concentrated or containi ng added sugar orother sweetening matter; products consisting of natural milk con-stituents, whether or not containing added sugar or other sweeten-ing matter, not elsewhere specified or included:

0404 10 - Whey and modified whey, whether or not concentrated or containingadded sugar or other sweetening matter:

- - Fit for human consumption:0404 10 11 - - - Whey 20 30 5 5 10

0404 10 19 - - - Other 30 45 10 5 10- - Fit for animal feeding:

0404 10 91 - - - Whey 20 30 5 5 100404 10 99 - - - Other 30 45 10 5 100404 90 - Other:0404 90 10 - - Concentrated, sweetened, with added preservative, or in hermetically

sealed cans30 45 10 5 10

0404 90 90 - - Other 30 45 10 5 10

0405 Butter and other fats and oils derived from milk ; dairy spreads:0405 10 00 - Butter 20 30 5 5 100405 20 00 - Dairy spreads 20 30 5 5 100405 90 - Other:0405 90 10 - - Anhydrous butterfat 5 7.5 5 5 100405 90 20 - - Butter oil 5 7.5 5 5 100405 90 30 - - Ghee 20 30 5 5 10

0405 90 90 - - Other 20 30 5 5 10

0406 Cheese and curd:0406 10 00 - Fresh (unripened or uncured) cheese, including whey cheese, and curd 20 30 5 5 100406 20 - Grated or powdered cheese, of all kinds:0406 20 10 - - In packages of a gross weight exceeding 20 kg 20 30 5 5 100406 20 90 - - Other 20 30 5 5 100406 30 00 - Processed cheese, not grated or powdered 20 30 5 5 100406 40 00 - Blue-veined cheese 20 30 5 5 100406 90 00 - Other cheese 20 30 5 5 10

0407 00 Birds eggs, in shell, fresh, preserved or cooked:- For hatching:

0407 00 11 - - Hens eggs 0 0 *0407 00 12 - - Ducks eggs 0 0 *0407 00 19 - - Other 0 0 *

- Other:

0407 00 91 - - Hens eggs 40 60 50407 00 92 - - Ducks eggs 40 60 50407 00 99 - - Other 40 60 5

Except: cooked, of subheadings 0407 00 91, 0407 00 92 and0407 00 99

10

0408 Birds eggs, not in shell, and egg yolks, fresh, dried, cooked bysteaming or by boili ng in water, moulded, frozen or otherwise pre-served, whether or not containing added sugar or other sweeteningmatter:- Egg yolks:

0408 11 00 - - Dried 20 30 5 0 100408 19 00 - - Other 20 30 5 0 10

- Other:0408 91 00 - - Dried 20 30 5 0 100408 99 00 - - Other 20 30 5 0 10

0409 00 00 Natural honey 20 30 5 0 5

0410 00 Edible products of animal origin, not elsewhere specified or included:

0410 00 10 - Birds nests 20 30 5 5 100410 00 90 - Other 20 30 5 5 10

8/13/2019 Vietnam 2005

20/375


CHAPTER 5PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

NOTES


a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or

dried);b) hides or skins (including furskins) other than goods of heading 0505 and parings and similar waste of raw hides or skins

of heading 0511 (Chapter 41 or 43);

c) animal textile materials, other than horsehair and horsehair waste (Section XI); or

d) prepared knots or tufts for broom or brush making (heading 9603).

2. For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not ar-ranged together) shall be deemed not to constitute working.

3. Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teethof all animals are regarded as ivory.

4. Throughout the Nomenclature, the expression horsehair means hair of the manes or tails of equine or bovine animals.



VAT

0501 00 00 Human hair, unworked, whether or not washed or sc oured; wasteof human hair

5 7.5 5 0 5

0502 Pigs, hogs or boars bris tles and hair; badger hair and other brushmaking hair; waste of such bristles or hair:

0502 10 00 - Pigs, hogs or boars bristles and hair and waste thereof 5 7.5 5 0 50502 90 00 - Other 5 7.5 5 0 5

0503 00 00 Horsehair and horsehair waste, whether or not put up as a layerwith or without supporting material

5 7.5 5 0 5

0504 00 00 Guts, bladders and stomachs of anim als (other than fish), wholeand pieces thereof, fresh, chilled, frozen, salted, in brine, dried orsmoked

5 7.5 5 0 5

Except: smoked 10

0505 Skins and other parts of birds , with their feathers or down, feathers

and parts of feathers (whether or not with trimmed edges) anddown, not further worked than cleaned, disinfected or treated forpreservation; powder and waste of feathers or parts of feathers:

0505 10 - Feathers of a kind used for stuffing; down:0505 10 10 - - Duck feathers 5 7.5 5 5 50505 10 90 - - Other 5 7.5 5 5 50505 90 - Other:0505 90 10 - - Duck feathers 5 7.5 5 5 50505 90 90 - - Other 5 7.5 5 5 5

Except: powder of feathers or parts of feathers 10

0506 Bones and horn-co res, unworked, defatted, simpl y prepared (butnot cut to shape), treated with acid or degelatinized; powder andwaste of these products:

0506 10 00 - Ossein and bones treated with acid 5 7.5 5 0 100506 90 00 - Other 5 7.5 5 0 5

Except: of subheading 0506 90 00, treated with acid or degelatinized,

and of powder of the products of heading 0506

10

0507 Ivory, torto ise-shell, whalebone and whalebone hair, horns , antlers,hooves, nails, claws and beaks, unworked or simply prepared butnot cut to shape; powder and waste of these products:

0507 10 - Ivory; ivory powder and waste:0507 10 10 - - Rhinoceros horns; ivory powder and waste 5 7.5 5 0 5

Except: powder of rhinoceros horns or ivory 100507 10 90 - - Other 5 7.5 5 0 50507 90 - Other:0507 90 10 - - Horns, antlers, hooves, nails, claws and beaks 5 7.5 5 0 50507 90 20 - - Tortoise-shell 5 7.5 5 0 50507 90 90 - - Other 5 7.5 5 0 5

Except: powder of tortoise-shell, whalebone and whalebone hair,horns, antlers, hooves and nails

10

0508 00 Coral and similar materials, unworked or simply prepared but not

otherwise worked; shells of molluscs, crustaceans or echinodermsand cuttle-bone, unworked or simply prepared but not cut to shape,powder and waste thereof:

0508 00 10 - Coral and similar material 5 7.5 5 0 5

8/13/2019 Vietnam 2005

21/375




VAT

0508 00 20 - Shells of molluscs, crustaceans or echinoderms 5 7.5 5 0 50508 00 90 - Other 5 7.5 5 0 5

0509 00 00 Natural sponges of animal origin 5 7.5 5 0 5

0510 00 Ambergri s, castoreum, civet and musk; cantharides; bile, whetheror not dried; glands and other animal products used i n the prepara-tion of pharmaceutical products, fresh, chilled, frozen or otherwiseprovisionally preserved:

0510 00 10 - Cantharides 0 0 0 0 50510 00 20 - Musk 0 0 0 0 50510 00 90 - Other 0 0 0 0 5

0511 Animal products not elsewhere specified or included; dead animalsof Chapter 1 or 3, unfit for human consumpti on:

0511 10 00 - Bovine semen 0 0 0 0 *- Other:

0511 91 - - Products of fish or crustaceans, molluscs or other aquatic inverte-brates; dead animals of Chapter 3:

0511 91 10 - - - Dead animals of Chapter 3 20 30 5 5 50511 91 20 - - - Roes 5 7.5 5 0 50511 91 30 - - - Artemia eggs (brine shrimp eggs) 5 7.5 5 0 50511 91 40 - - - Fish bladders 5 7.5 5 0 50511 91 90 - - - Other 5 7.5 5 0 5

0511 99 - - Other:- - - Domestic animal semen:

0511 99 11 - - - - Of swine, sheep or goats 0 0 0 0 *0511 99 19 - - - - Other 0 0 0 0 *0511 99 20 - - - Silk worm eggs 0 0 0 0 50511 99 90 - - - Other 5 7.5 5 5 5

8/13/2019 Vietnam 2005

22/375


SECTION IIVEGETABLE PRODUCTS

NOTE

1. In this Section the term pellets means products which have been agglomerated either directly by compression or by the ad-dition of a binder in a proportion not exceeding 3% by weight.

CHAPTER 6LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE;

CUT FLOWERS AND ORNAMENTAL FOLIAGE

NOTES

1. Subject to the second part of heading 0601, this Chapter covers only live trees and goods (including seedling vegetables) ofa kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not includepotatoes, onions, shallots, garlic or other products of Chapter 7.

2. Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floralbaskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories ofother materials. However, these headings do not include collages or similar decorative plaques of heading 9701.



VAT

0601 Bulbs , tubers, tuberous roots , corms , crowns and rhizomes, dor-mant, in growth or in flower; chicory plants and roots other thanroots of heading 1212:

0601 10 00 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant 0 0 0 0 50601 20 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth

or in flower; chicory plants and roots:0601 20 10 - - Chicory plants 0 0 0 0 50601 20 20 - - Chicory roots 0 0 0 0 50601 20 90 - - Other 0 0 0 0 5

0602 Other live plants (including their roots), cuttings and slips; mush-room spawn:

0602 10 - Unrooted cuttings and slips:0602 10 10 - - Orchid cuttings and slips 0 0 50602 10 20 - - Rubber wood 0 0 5

0602 10 90 - - Other 0 0 50602 20 00 - Trees, shrubs and bushes, grafted or not, of kinds which bear edible

fruit or nuts0 0 5

0602 30 00 - Rhododendrons and azaleas, grafted or not 0 0 50602 40 00 - Roses, grafted or not 0 0 50602 90 - Other:0602 90 10 - - Rooted orchid cuttings and slips 0 0 50602 90 20 - - Orchid seedlings 0 0 *0602 90 30 - - Aquarium plants 0 0 50602 90 40 - - Budded rubber stumps 0 0 50602 90 50 - - Rubber seedlings 0 0 *0602 90 60 - - Rubber budwood 0 0 50602 90 90 - - Other 0 0 5

0603 Cut flowers and flower buds of a kind suitable for bouquets or forornamental purposes, fresh, dried, dyed, bleached, impregnated orotherwise prepared:

0603 10 - Fresh:0603 10 10 - - Orchids 40 60 10 5 50603 10 90 - - Other 40 60 10 5 50603 90 00 - Other 40 60 10 5 5

Except: dyed, bleached, impregnated or otherwise prepared 10

0604 Foliage, branches and other parts of plants, without flowers orflower buds, and grasses, mosses and lichens, being goods of akind sui table for bouquets or for ornamental purposes, fresh, dried,dyed, bleached, impregnated or otherwise prepared:

0604 10 00 - Mosses and lichens 40 60 5 5 5- Other:

0604 91 00 - - Fresh 40 60 5 5 50604 99 00 - - Other 40 60 5 5 5

Except: dyed, bleached, impregnated or otherwise prepared 10

8/13/2019 Vietnam 2005

23/375


CHAPTER 7EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

NOTES

1. This Chapter does not cover forage products of heading 1214.

2. In headings 0709, 0710, 0711 and 0712 the word vegetables includes edible mushrooms, truffles, olives, capers, marrows,

pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicumor of the genus Pimenta, fen-nel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensisor Origanum majorana).

3. Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:

a) dried leguminous vegetables, shelled (heading 0713);

b) sweet corn in the forms specified in headings 1102 to 1104;

c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);

d) flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).

4. However, dried or crushed or ground fruits of the genus Capsicumor of the genus Pimentaare excluded from this Chapter(heading 0904).



VAT

0701 Potatoes, fresh or chil led:

0701 10 00 - Seed 0 0 0 0 *0701 90 00 - Other 30 45 5 0 5

0702 00 00 Tomatoes, fresh or chilled 30 45 5 0 5

0703 Onions, shallo ts, garlic, leeks and other alliaceous vegetables,fresh or chilled:

0703 10 - Onions and shallots:- - Onions:

0703 10 11 - - - Bulbs for propagation 0 0 0 0 *0703 10 19 - - - Other 30 45 5 0 5

- - Shallots:0703 10 21 - - - Bulbs for propagation 0 0 0 0 *0703 10 29 - - - Other 30 45 5 0 50703 20 - Garlic:0703 20 10 - - Bulbs for propagation 0 0 0 0 *0703 20 90 - - Other 30 45 5 0 5

0703 90 - Leeks and other alliaceous vegetables:0703 90 10 - - Bulbs for propagation 0 0 0 0 *0703 90 90 - - Other 30 45 5 0 5

0704 Cabbages, caulif lowers, kohl rabi, kale and simi lar edible brassicas,fresh or chilled:

0704 10 - Cauliflowers and headed broccoli:0704 10 10 - - Cauliflowers 30 45 5 0 50704 10 20 - - Headed broccoli 30 45 5 0 50704 20 00 - Brussels sprouts 30 45 5 0 50704 90 - Other:0704 90 10 - - Cabbages 30 45 5 0 50704 90 90 - - Other 30 45 5 0 5

0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh orchilled:- Lettuce:

0705 11 00 - - Cabbage lettuce (head lettuce) 30 45 5 0 50705 19 00 - - Other 30 45 5 0 5

- Chicory:0705 21 00 - - Witloof chicory (Cichorium intybus var. foliosum) 30 45 5 0 50705 29 00 - - Other 30 45 5 0 5

0706 Carrots, turnips, salad beetroot, salsif y, celeriac, radishes and simi -lar edible roots, fresh or chilled:

0706 10 - Carrots and turnips:0706 10 10 - - Carrots 30 45 5 0 50706 10 20 - - Turnips 30 45 5 0 50706 90 00 - Other 30 45 5 0 5

0707 00 00 Cucumbers and gherkins, fresh or chil led 30 45 5 0 5

0708 Leguminous vegetables, shelled or unshelled, fresh or chil led:0708 10 00 - Peas (Pisum sativum) 30 45 5 0 5

0708 20 00 - Beans (Vigna spp., Phaseolus spp.) 30 45 5 0 50708 90 00 - Other leguminous vegetables 30 45 5 0 5

0709 Other vegetables, fresh or chil led:0709 10 00 - Globe artichokes 30 45 5 0 5

8/13/2019 Vietnam 2005

24/375




VAT

0709 20 00 - Asparagus 30 45 5 0 50709 30 00 - Aubergines (egg-plants) 30 45 5 0 50709 40 00 - Celery other than celeriac 30 45 5 0 5

- Mushrooms and truffles:0709 51 00 - - Mushrooms of the genusAgaricus 30 45 5 0 50709 52 00 - - Truffles 30 45 5 0 50709 59 00 - - Other 30 45 5 0 5

0709 60 - Fruits of the genus Capsicumor of the genus Pimenta:0709 60 10 - - Chillies, other than giant chillies 30 45 5 0 50709 60 90 - - Other 30 45 5 0 50709 70 00 - Spinach, New Zealand spinach and orache spinach (garden spinach) 30 45 5 0 50709 90 00 - Other 30 45 5 0 5

0710 Vegetables (uncooked or cooked by steaming or boil ing in water),frozen:

0710 10 00 - Potatoes 30 45 5 0 5- Leguminous vegetables, shelled or unshelled:

0710 21 00 - - Peas (Pisum sativum) 30 45 5 0 50710 22 00 - - Beans (Vigna spp., Phaseolus spp.) 30 45 5 0 50710 29 00 - - Other 30 45 5 0 50710 30 00 - Spinach, New Zealand spinach and orache spinach (garden spinach) 30 45 5 0 50710 40 00 - Sweet corn 30 45 5 0 50710 80 00 - Other vegetables 30 45 5 0 5

0710 90 00 - Mixtures of vegetables 30 45 5 0 5Except: cooked by steaming or boiling in water 10

0711 Vegetables provisionally preserved (for example, by sulphur diox -ide gas, in brine, in sulphur water or in other preservative solu-tions), but unsuitable in that s tate for immediate consumption:

0711 20 - Olives:0711 20 10 - - Preserved by sulphur dioxide gas 30 45 5 0 50711 20 90 - - Other 30 45 5 0 50711 30 - Capers:0711 30 10 - - Preserved by sulphur dioxide gas 30 45 5 0 50711 30 90 - - Other 30 45 5 0 50711 40 - Cucumbers and gherkins:0711 40 10 - - Preserved by sulphur dioxide gas 30 45 5 0 50711 40 90 - - Other 30 45 5 0 5

- Mushrooms and truffles:0711 51 00 - - Mushrooms of the genusAgaricus 30 45 5 0 5

0711 59 00 - - Other 30 45 5 0 50711 90 - Other vegetables; mixtures of vegetables:0711 90 10 - - Sweet corn 30 45 5 0 50711 90 20 - - Chillies 30 45 5 0 50711 90 30 - - Onions, preserved by sulphur dioxide gas 30 45 5 0 50711 90 40 - - Onions, preserved other than by sulphur dioxide gas 30 45 5 0 50711 90 50 - - Other, preserved by sulphur dioxide gas 30 45 5 0 50711 90 90 - - Other 30 45 5 0 5

0712 Dried vegetables, whole, cut, sli ced, broken or in powder, but notfurther prepared:

0712 20 00 - Onions 30 45 5 0 5- Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.)

and truffles:0712 31 00 - - Mushrooms of the genusAgaricus 30 45 5 0 50712 32 00 - - Wood ears (Auricularia spp.) 30 45 5 0 5

0712 33 00 - - Jelly fungi (Tremella spp.) 30 45 5 0 50712 39 - - Other:0712 39 10 - - - Truffles 30 45 5 0 50712 39 20 - - - Shitake (dong-gu) 30 45 5 0 50712 39 90 - - - Other 30 45 5 0 50712 90 00 - Other vegetables; mixtures of vegetables 30 45 5 0 5

Except: powder of heading 0712 10

0713 Dried leguminous vegetables, shelled, whether or not skin ned orsplit:

0713 10 - Peas (Pisum sativum):0713 10 10 - - For sowing 0 0 0 0 *0713 10 90 - - Other 30 45 5 5 50713 20 - Chickpeas (garbanzos):0713 20 10 - - For sowing 0 0 0 0 *0713 20 90 - - Other 30 45 5 5 5

- Beans (Vigna spp., Phaseolus spp.):

0713 31 - - Beans of the species Vigna mungo (L.) Hepperor Vigna radiata (L.)Wilczek:

0713 31 10 - - - For sowing 0 0 0 0 *0713 31 90 - - - Other 30 45 5 5 5

8/13/2019 Vietnam 2005

25/375




VAT

0713 32 - - Small red (Adzuki) beans (Phaseolusor Vigna angularis):0713 32 10 - - - For sowing 0 0 0 0 *0713 32 90 - - - Other 30 45 5 5 50713 33 - - Kidney beans, including white pea beans (Phaseolus vulgaris):0713 33 10 - - - For sowing 0 0 0 0 *0713 33 90 - - - Other 30 45 5 5 50713 39 - - Other:

0713 39 10 - - - For sowing 0 0 0 0 *0713 39 90 - - - Other 30 45 5 5 50713 40 - Lentils:0713 40 10 - - For sowing 0 0 0 0 *0713 40 90 - - Other 30 45 5 5 50713 50 - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var.

equina, Vicia faba var. minor):0713 50 10 - - For sowing 0 0 0 0 *0713 50 90 - - Other 30 45 5 5 50713 90 - Other:0713 90 10 - - For sowing 0 0 0 0 *0713 90 90 - - Other 30 45 5 5 5

0714 Manioc, arrowroo t, salep, Jerusalem artichokes, sweet potatoesand similar roots and tubers with high starch or inulin content,fresh, chilled, frozen or dried, whether or not sli ced or in the form

of pellets; sago pith:0714 10 - Manioc (cassava):0714 10 10 - - Sliced or in the form of pellets 10 15 5 0 50714 10 90 - - Other 10 15 5 0 50714 20 00 - Sweet potatoes 10 15 5 0 50714 90 - Other:0714 90 10 - - Sago pith 10 15 5 0 50714 90 90 - - Other 10 15 5 0 5

8/13/2019 Vietnam 2005

26/375


CHAPTER 8EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

NOTES

2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:

a) for additional preservation or stabilization (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or po-tassium sorbate),

b) to improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup),

provided that they retain the character of dried fruit or dried nuts.



VAT

0801 Coconuts , Brazil nuts and cashew nuts, fresh or dried, whether ornot shelled or peeled:- Coconuts:

0801 11 00 - - Desiccated 40 60 5 5 50801 19 00 - - Other 40 60 5 5 5

- Brazil nuts:0801 21 00 - - In shell 40 60 5 5 5

0801 22 00 - - Shelled 40 60 5 5 5- Cashew nuts:0801 31 00 - - In shell 30 45 10 5 50801 32 00 - - Shelled 40 60 5 5 5

0802 Other nuts, fresh or dried, whether or not shelled or peeled:- Almonds:

0802 11 00 - - In shell 40 60 5 5 50802 12 00 - - Shelled 40 60 5 5 5

- Hazelnuts or filberts (Corylus spp.):0802 21 00 - - In shell 40 60 5 5 50802 22 00 - - Shelled 40 60 5 5 5

- Walnuts:0802 31 00 - - In shell 40 60 5 5 50802 32 00 - - Shelled 40 60 5 5 50802 40 00 - Chestnuts (Castanea spp.) 40 60 5 5 50802 50 00 - Pistachios 40 60 5 5 5

0802 90 - Other:0802 90 10 - - Areca nuts (betel nuts) 40 60 5 5 50802 90 90 - - Other 40 60 5 5 5

0803 00 00 Bananas, including plantains , fresh or dried 40 60 5 5 5

0804 Dates, figs , pineapples, avocados, guavas, mangoes and mangos-teens, fresh or dried:

0804 10 00 - Dates 40 60 5 5 50804 20 00 - Figs 40 60 5 5 50804 30 00 - Pineapples 40 60 5 5 50804 40 00 - Avocados 40 60 5 5 50804 50 00 - Guavas, mangoes and mangosteens 40 60 5 5 5

0805 Citrus fruit , fresh or dried:0805 10 00 - Oranges 40 60 50805 20 00 - Mandarins (including tangerines and satsumas); clementines, wilkings

and similar citrus hybrids

40 60 5

0805 40 00 - Grapefruit 40 60 50805 50 00 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia,

Citrus Latifolia)40 60 5

0805 90 00 - Other 40 60 5

0806 Grapes, fresh or dried:0806 10 00 - Fresh 40 60 5 5 50806 20 00 - Dried 40 60 5 5 5

0807 Melons (including watermelons) and papaws (papayas), fresh:- Melons (including watermelons):

0807 11 00 - - Watermelons 40 60 5 5 50807 19 00 - - Other 40 60 5 5 50807 20 00 - Papaws (papayas) 40 60 5 5 5

0808 Apples, pears and quinc es, fresh:

0808 10 00 - Apples 40 60 5 5 50808 20 00 - Pears and quinces 40 60 5 5 5

8/13/2019 Vietnam 2005

27/375




VAT

0809 Apricots , cherries, peaches (including nectarines), plums andsloes, fresh:

0809 10 00 - Apricots 40 60 5 5 50809 20 00 - Cherries 40 60 5 5 50809 30 00 - Peaches, including nectarines 40 60 5 5 50809 40 00 - Plums and sloes 40 60 5 5 5

0810 Other frui t, fresh:0810 10 00 - Strawberries 40 60 5 5 50810 20 00 - Raspberries, blackberries, mulberries and loganberries 40 60 5 5 50810 30 00 - Black, white or red currants and gooseberries 40 60 5 5 50810 40 00 - Cranberries, bilberries and other fruits of the genus Vaccinium 40 60 5 5 50810 50 00 - Kiwifruit 40 60 5 5 50810 60 00 - Durians 40 60 5 5 50810 90 - Other:0810 90 10 - - Longans 40 60 5 5 50810 90 20 - - Lychees 40 60 5 5 50810 90 90 - - Other 40 60 5 5 5

0811 Fruit and nuts, uncooked or cooked by steaming or boiling in wa-ter, frozen, whether or not containing added sugar or other sweet-ening matter:

0811 10 00 - Strawberries 40 60 5 5 5

0811 20 00 - Raspberries, blackberries, mulberries, loganberries, black, white or redcurrants and gooseberries

40 60 5 5 5

0811 90 00 - Other 40 60 5 5 5Except: cooked by steaming or boiling in water; whether or not contain-ing added sugar or other sweetening matter

10

0812 Fruit and nuts, provi sionally preserved (for example, by sulphur di-oxide gas, in brine, in sulphur water or in other preservative solu-tions), but unsuitable in that s tate for immediate consumption:

0812 10 00 - Cherries 40 60 5 5 50812 90 00 - Other 40 60 5 5 5

0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures ofnuts or dried fruits of this Chapter:

0813 10 00 - Apricots 40 60 5 5 50813 20 00 - Prunes 40 60 5 5 50813 30 00 - Apples 40 60 5 5 5

0813 40 00 - Other fruit 40 60 10 5 50813 50 00 - Mixtures of nuts or dried fruits of this Chapter 40 60 5 5 5

0814 00 00 Peel of citrus fruit or melons (including watermelons), fresh, frozen,dried or provisionally preserved in brine, in sulphur water or inother preservative solutions

20 30 5 0 5

8/13/2019 Vietnam 2005

28/375


CHAPTER 9COFFEE, TEA, MATE AND SPICES

NOTES

1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows:

a) mixtures of two or more of the products of the same heading are to be classified in that heading;

b) mixtures of two or more of the products of different headings are to be classified in heading 0910.The addition of other substances to the products of headings 0904 to 0910 (or to the mixtures referred to in paragraph a) orb) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods ofthose headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixedseasonings are classified in heading 2103.

2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.



VAT

0901 Coffee, whether or not roasted or decaffeinated; coffee husks andskins; coff ee substitutes containing coffee in any proportion:- Coffee, not roasted:

0901 11 - - Not decaffeinated:0901 11 10 - - - Arabica WIB or Robusta OIB 20 30 5 5 5

0901 11 90 - - - Other 20 30 5 5 50901 12 - - Decaffeinated:0901 12 10 - - - Arabica WIB or Robusta OIB 20 30 5 5 100901 12 90 - - - Other 20 30 5 5 10

- Coffee, roasted:0901 21 - - Not decaffeinated:0901 21 10 - - - Unground 50 75 5 5 100901 21 20 - - - Ground 50 75 5 5 100901 22 - - Decaffeinated:0901 22 10 - - - Unground 50 75 5 5 100901 22 20 - - - Ground 50 75 5 5 100901 90 00 - Other 50 75 5 5 10

Except: coffee husks and skins 5

0902 Tea, whether or not flavoured:0902 10 - Green tea (not fermented) in immediate packings of a content not ex-

ceeding 3 kg:

0902 10 10 - - Leaf 50 75 5 5 100902 10 90 - - Other 50 75 5 5 100902 20 - Other green tea (not fermented):0902 20 10 - - Leaf 50 75 5 5 100902 20 90 - - Other 50 75 5 5 100902 30 - Black tea (fermented) and partly fermented tea, in immediate packings

of a content not exceeding 3 kg:0902 30 10 - - Leaf 50 75 5 5 100902 30 90 - - Other 50 75 5 5 100902 40 - Other black tea (fermented) and other partly fermented tea:0902 40 10 - - Leaf 50 75 5 5 100902 40 90 - - Other 50 75 5 5 10

Except: fresh tea, desiccated 5

0903 00 00 Mat 50 75 5 0 10Except: fresh mat, desiccated 5

0904 Pepper of the genus Piper; dried or crushed or ground fruits of thegenus Capsicum or the genus Pimenta:- Pepper:

0904 11 - - Neither crushed nor ground:0904 11 10 - - - White 30 45 5 0 50904 11 20 - - - Black 30 45 5 0 50904 11 90 - - - Other 30 45 5 0 50904 12 - - Crushed or ground:0904 12 10 - - - White 30 45 5 0 100904 12 20 - - - Black 30 45 5 0 100904 12 90 - - - Other 30 45 5 0 100904 20 - Fruits of the genus Capsicum or of the genus Pimenta, dried or

crushed or ground:0904 20 10 - - Chillies, dried 30 45 5 0 50904 20 20 - - Chillies, crushed or ground 30 45 5 0 100904 20 90 - - Other 30 45 5 0 5

0905 00 00 Vanil la 20 30 5 0 5Except: roasted, crushed or ground 10

8/13/2019 Vietnam 2005

29/375




VAT

0906 Cinnamon and cinnamon-tree flowers:0906 10 00 - Neither crushed nor ground 20 30 5 0 50906 20 00 - Crushed or ground 20 30 5 0 10

0907 00 00 Cloves (whole fruit, cloves and stems) 20 30 5 0 5Except: roasted, crushed or ground 10

0908 Nutmeg, mace and cardamoms:0908 10 00 - Nutmeg 20 30 5 0 50908 20 00 - Mace 20 30 5 0 50908 30 00 - Cardamoms 20 30 5 0 5

Except: roasted, crushed or ground 10

0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juni-per berries:

0909 10 - Seeds of anise or badian:0909 10 10 - - Of anise 20 30 5 0 50909 10 20 - - Of badian 20 30 5 0 50909 20 00 - Seeds of coriander 20 30 5 0 50909 30 00 - Seeds of cumin 20 30 5 0 50909 40 00 - Seeds of caraway 20 30 5 0 50909 50 00 - Seeds of fennel; juniper berries 20 30 5 0 5


0910 Ginger, saffron, turmeric (curcum a), thyme, bay leaves, curry andother spices:

0910 10 00 - Ginger 20 30 5 0 50910 20 00 - Saffron 20 30 5 0 50910 30 00 - Turmeric (curcuma) 20 30 5 0 50910 40 00 - Thyme; bay leaves 20 30 5 0 50910 50 00 - Curry 20 30 5 0 5

- Other spices:0910 91 00 - - Mixtures referred to in Note 1 b) to this Chapter 20 30 5 0 50910 99 00 - - Other 20 30 5 0 5


8/13/2019 Vietnam 2005

30/375


CHAPTER 10CEREALS

NOTES

1. a) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present,whether or not in the ear or on the stalk.

b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished,glazed, parboiled or broken remains classified in heading 1006.

2. Heading 1005 does not cover sweet corn (Chapter 7).

SUBHEADING NOTE

1. The term durum wheat means wheat of the Triticum durumspecies and the hybrids derived from the inter-specific crossing of Triti-cum durumwhich have the same number (28) of chromosomes as that species.



VAT

1001 Wheat and meslin:1001 10 00 - Durum wheat 5 7.5 0 0 51001 90 - Other:

- - For human consumption:

1001 90 11 - - - Meslin 0 0 0 0 51001 90 19 - - - Other 5 7.5 0 0 5

- - Other:1001 90 91 - - - Meslin 0 0 0 0 51001 90 99 - - - Other 5 7.5 0 0 5

1002 00 00 Rye 0 0 3 0 5

1003 00 00 Barley 0 0 3 0 5

1004 00 00 Oats 0 0 3 0 5

1005 Maize (corn):1005 10 00 - Seed 0 0 0 0 *1005 90 - Other:1005 90 10 - - Popcorn 50 75 5 0 101005 90 90 - - Other 5 7.5 5 0 5

1006 Rice:1006 10 - Rice in the husk (paddy or rough):1006 10 10 - - Suitable for sowing 0 0 0 0 *1006 10 90 - - Other 40 60 51006 20 - Husked (brown) rice:1006 20 10 - - Thai hom mali rice 40 60 51006 20 90 - - Other 40 60 51006 30 - Semi-milled or wholly milled rice, whether or not polished or glazed:

- - Fragrant rice:1006 30 11 - - - Whole 40 60 5 5 51006 30 12 - - - Not more than 5% broken 40 60 5 5 51006 30 13 - - - More than 5% but not more than 10% broken 40 60 5 5 51006 30 14 - - - More than 10% but not more than 25% broken 40 60 5 5 51006 30 19 - - - Other 40 60 5 5 51006 30 20 - - Parboiled rice 50 75 5 5 51006 30 30 - - Glutinous rice (pulot) 40 60 5 5 5

1006 30 40 - - Basmati rice 40 60 5 5 51006 30 50 - - Thai hom mali rice 40 60 5 5 5- - Other:

1006 30 61 - - - Whole 40 60 5 5 51006 30 62 - - - Not more than 5% broken 40 60 5 5 51006 30 63 - - - More than 5% but not more than 10% broken 40 60 5 5 51006 30 64 - - - More than 10% but not more than 25% broken 40 60 5 5 51006 30 69 - - - Other 40 60 5 5 51006 40 00 - Broken rice 40 60 5 5 5

1007 00 00 Grain sorghum 10 15 5 0 5

1008 Buckwheat, mill et and canary seed; other cereals:1008 10 00 - Buckwheat 10 15 5 0 51008 20 00 - Millet 10 15 5 0 51008 30 00 - Canary seed 10 15 5 0 51008 90 00 - Other cereals 10 15 5 0 5

8/13/2019 Vietnam 2005

31/375


CHAPTER 11PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES;

INULIN; WHEAT GLUTEN

NOTES


a) roasted malt put up as coffee substitutes (heading 0901 or 2101);b) prepared flours, groats, meals or starches of heading 1901;

c) corn flakes or other products of heading 1904;

d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;

e) pharmaceutical products (Chapter 30); or

f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dryproduct:

a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and

b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).

Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified inheading 1104.

B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentagepassing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight,

than that shown against the cereal concerned.Otherwise, they fall within heading 1103 or 1104

Rate of passage through a sievewith an aperture of

Cereal(1)

Starch content(2)

Ash con tent(3) 315 micrometres

(microns)(4)

500 micrometres(microns)

(5)

Wheat and rye ............ 45% 2.5% 80%

Barley ......................... 45% 3 % 80%

Oats ............................ 45% 5 % 80%

Maize (corn) and grainsorghum....................... 45% 2 % 90%

Rice ............................ 45% 1.6% 80%

Buckwheat .................. 45% 4 % 80%

3. For the purposes of heading 1103, the terms groats and meal mean products obtained by the fragmentation of cerealgrains, of which:

a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aper-ture of 2 mm;

b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aper-ture of 1.25 mm.



VAT

1101 00 Wheat or meslin flour :1101 00 10 - Wheat flour 20 30 5 5 51101 00 20 - Meslin flour 20 30 5 0 10

1102 Cereal flours other than of wheat or meslin:1102 10 00 - Rye flour 20 30 5 0 101102 20 00 - Maize (corn) flour 20 30 5 0 51102 30 00 - Rice flour 20 30 5 0 51102 90 00 - Other 20 30 5 0 10

1103 Cereal groats, meal and pellets:- Groats and meal:

1103 11 - - Of wheat:1103 11 10 - - - Bulgur 20 30 5 0 101103 11 90 - - - Other 20 30 5 0 51103 13 00 - - Of maize (corn) 20 30 5 0 51103 19 - - Of other cereals:1103 19 10 - - - Of meslin 20 30 5 0 101103 19 20 - - - Of rice 20 30 5 0 51103 19 90 - - - Other 20 30 5 0 101103 20 00 - Pellets 20 30 5 0 10

Except: pellets derived from rice, maize or bulgur 5

8/13/2019 Vietnam 2005

32/375




VAT

1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked,pearled, sliced or kibbled), except rice of heading 1006; germ of ce-reals, whole, rolled, flaked or ground:- Rolled or flaked grains:

1104 12 00 - - Of oats 20 30 5 0 101104 19 - - Of other cereals:

1104 19 10 - - - Of maize (corn) 20 30 5 0 51104 19 90 - - - Other 20 30 5 0 10

- Other worked grains (for example, hulled, pearled, sliced or kibbled):1104 22 00 - - Of oats 20 30 5 0 101104 23 00 - - Of maize (corn) 20 30 5 0 51104 29 - - Of other cereals:1104 29 10 - - - Bulgur 20 30 5 0 101104 29 90 - - - Other 20 30 5 0 101104 30 00 - Germ of cereals, whole, rolled, flaked or ground 20 30 5 0 10

1105 Flour, meal, powder, flakes, granules and pellets of potatoes:1105 10 00 - Flour, meal and powder 30 45 5 0 51105 20 00 - Flakes, granules and pellets 30 45 5 0 5

1106 Flour, meal and powder of the dried legumino us vegetables ofheading 0713, of sago or of roots or tubers of heading 0714 or ofthe products of Chapter 8:

1106 10 00 - Of the dried leguminous vegetables of heading 0713 30 45 5 0 101106 20 - Of sago or of roots or tubers of heading 0714:1106 20 10 - - Of manioc (cassava) 30 45 5 0 5

- - Of sago:1106 20 21 - - - Meal of sago 30 45 5 0 101106 20 29 - - - Other 30 45 5 0 101106 20 90 - - Other 30 45 5 0 101106 30 00 - Of the products of Chapter 8 30 45 5 0 10

1107 Malt, whether or not roasted:1107 10 00 - Not roasted 5 7.5 5 0 51107 20 00 - Roasted 5 7.5 5 0 10

1108 Starches; inul in:- Starches:

1108 11 00 - - Wheat starch 20 30 5 0 51108 12 00 - - Maize (corn) starch 20 30 5 0 5

1108 13 00 - - Potato starch 20 30 5 0 51108 14 00 - - Manioc (cassava) starch 20 30 5 0 51108 19 - - Other starches:1108 19 10 - - - Sago starch 20 30 5 0 101108 19 90 - - - Other 20 30 5 0 101108 20 00 - Inulin 20 30 5 0 10

1109 00 00 Wheat gluten, whether or not dried 10 15 5 0 10

8/13/2019 Vietnam 2005

33/375


CHAPTER 12OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;

INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

NOTES

1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds,safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives(Chapter 7 or Chapter 20).

2. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defattedor defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to2306.

3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetableseeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupinesare to be regarded as seeds of a kind used for sowing.

Heading 1209 does not, however, apply to the following even if for sowing:

a) leguminous vegetables or sweet corn (Chapter 7);

b) spices or other products of Chapter 9;

c) cereals (Chapter 10); or

d) products of headings 1201 to 1207 or 1211.

4. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all speciesof mint, rosemary, rue, sage and wormwood.

Heading 1211 does not, however, apply to:

a) medicaments of Chapter 30;

b) perfumery, cosmetic or toilet preparations of Chapter 33; or

c) insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.

5. For the purposes of heading 1212, the term seaweeds and other algae does not include:

a) dead single-cell micro-organisms of heading 2102;

b) cultures of micro-organisms of heading 3002; or

c) fertilizers of heading 3101 or 3105.

SUBHEADING NOTE

1. For the purposes of subheading 1205 10, the expression low erucic acid rape or colza seeds means rape or colza seedsyielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which containsless than 30 micromoles of glucosinolates per gramme.



VAT

1201 00 Soya beans, whether or not broken:1201 00 10 - Suitable for sowing 0 0 0 0 *1201 00 90 - Other 15 22.5 5 0 5

1202 Ground-nuts , not roasted or otherwise cooked, whether or notshelled or broken:

1202 10 - In shell:1202 10 10 - - Suitable for sowing 0 0 0 0 *1202 10 90 - - Other 10 15 5 0 5

1202 20 00 - Shelled, whether or not broken 10 15 5 0 5

1203 00 00 Copra 10 15 5 0 5

1204 00 00 Linseed, whether or not broken 10 15 5 0 5

1205 Rape or colza seeds, whether or not broken:1205 10 00 - Low erucic acid rape or colza seeds 10 15 5 0 51205 90 00 - Other 10 15 5 0 5

1206 00 00 Sunflow er seeds, whether or not broken 30 45 5 5 5

1207 Other oil seeds and oleaginous frui ts, whether or not broken:1207 10 00 - Palm nuts and kernels 10 15 5 5 51207 20 00 - Cotton seeds 10 15 5 5 51207 30 00 - Castor oil seeds 10 15 5 5 51207 40 00 - Sesamum seeds 10 15 5 0 5

1207 50 00 - Mustard seeds 10 15 5 0 51207 60 00 - Safflower seeds 10 15 5 5 5

8/13/2019 Vietnam 2005

34/375




VAT

- Other:1207 91 00 - - Poppy seeds 10 15 51207 99 - - Other:1207 99 10 - - - Kapok seeds 10 15 5 0 51207 99 90 - - - Other 10 15 5 0 5

1208 Flours and meals of oil seeds or oleaginous fruit s, other than those

of mustard:1208 10 00 - Of soya beans 30 45 5 0 101208 90 00 - Other 30 45 5 0 10

1209 Seeds, frui t and spores, of a kind used for sowing:1209 10 00 - Sugar beet seed 0 0 0 0 *

- Seeds of forage plants:1209 21 00 - - Lucerne (alfalfa) seed 0 0 0 0 *1209 22 00 - - Clover (Trifolium spp.) seed 0 0 0 0 *1209 23 00 - - Fescue seed 0 0 0 0 *1209 24 00 - - Kentucky blue grass (Poa pratensis L.) seed 0 0 0 0 *1209 25 00 - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed 0 0 0 0 *1209 26 00 - - Timothy grass seed 0 0 0 0 *1209 29 00 - - Other 0 0 0 0 *1209 30 00 - Seeds of herbaceous plants cultivated principally for their flowers 0 0 0 0 *

- Other:

1209 91 00 - - Vegetable seeds 0 0 0 0 *1209 99 - - Other:1209 99 10 - - - Rubber seed

Documents

Vietnam 2005