Nghị định 99/2004/ND-CP

Decree No. 99/2004/ND-CP of February 25, 2004, on promulgating Vietnam’s 2004-2008 list of goods and their import tax rates for implementation of the early harvest program of the frame-work Agreement On ASEAN-China Comprehensive Economic Cooperation

Nội dung toàn văn Decree No. 99/2004/ND-CP of February 25, 2004, on promulgating Vietnam’s 2004-2008 list of goods and their import tax rates for implementation of the early harvest program of the frame-work Agreement On ASEAN-China Comprehensive Economic Cooperation


THE GOVERNMENT
----------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom Happiness
--------------

No. 99/2004/ND-CP

Hanoi, February 25, 2004

 

DECREE

ON PROMULGATING VIETNAM’S 2004-2008 LIST OF GOODS AND THEIR IMPORT TAX RATES FOR IMPLEMENTATION OF THE EARLY HARVEST PROGRAM OF THE FRAME-WORK AGREEMENT ON ASEAN-CHINA COMPREHENSIVE ECONOMIC COOPERATION

THE GOVERNMENT

Pursuant to the Law on Organization of the Government of December 25, 2001;
Pursuant to the current Law on Export Tax and Import Tax;
Pursuant to the Framework Agreement on ASEAN-China comprehensive economic coopera-tion, approved by the President of the Socialist Republic of Vietnam in Decision No. 890/2003/QD-CTN of November 26, 2003;
At the proposal of the Minister of Finance,

DECREES:

Article 1.- To promulgate together with this Decree Vietnam’s 2004-2008 list of goods and their import tax rates for implementation of the Early Harvest Program of the Framework Agreement on ASEAN-China comprehensive economic cooperation.

Article 2.- This Decree takes effect as from January 1, 2004.

Article 3.- The Ministry of Finance shall have to guide in detail the implementation of this Decree.

The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the People’s Committees of the provinces and centrally-run cities shall have to implement this Decree.

 

 

ON BEHALF OF THE GOVERNMENT
PRIME MINISTER




Phan Van Khai

 

VIETNAM’S LIST OF GOODS AND THEIR IMPORT TAX RATES PARTICIPATING IN THE EARLY HARVEST PROGRAM OF THE FRAMEWORK AGREEMENT ON ASEAN – CHINA COMPREHENSIVE ECONOMIC COOPERATION
(Promulgated together with the Government’s Decree No. 99/2004/ND-CP of February 25,

Code

Description of goods

MFN tax rate (%)

EHP tax reduction
roadmap

 

 

 

 

2004

2005

2006

2007

2008

 

 

 

 

 

 

 

 

 

 

SI

 

 

Section I - LIVE ANIMALS; ANIMAL PRODUCTS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

01

 

 

Chapter 1 - Live animals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0101

 

 

Live horses, asses, mules and hinnies

 

 

 

 

 

 

0101

10

00

- Pure-bred breeding animals

0

0

0

0

0

0

0101

90

 

- Other

 

 

 

 

 

 

0101

90

10

- - Race horses

5

5

5

5

3

0

0101

90

20

- - Other horses

5

5

5

5

3

0

0101

90

90

- - Other

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

0102

 

 

Live bovine animals

 

 

 

 

 

 

0102

10

00

- Pure‑bred breeding animals

0

0

0

0

0

0

0102

90

 

- Other

 

 

 

 

 

 

0102

90

10

- - Oxen

5

5

5

5

3

0

0102

90

20

- - Buffaloes

5

5

5

5

3

0

0102

90

90

- - Other

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

0103

 

 

Live swine

 

 

 

 

 

 

0103

10

00

- Pure‑bred breeding animals

0

0

0

0

0

0

 

 

 

- Other:

 

 

 

 

 

 

0103

91

00

- - Weighing less than 50 kg

5

5

5

5

3

0

0103

92

00

- - Weighing 50 kg or more

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

0104

 

 

Live sheep and goats

 

 

 

 

 

 

0104

10

 

- Sheep:

 

 

 

 

 

 

0104

10

10

- - Pure-bred breeding

0

0

0

0

0

0

0104

10

90

- - Other

5

5

5

5

3

0

0104

20

 

- Goats:

 

 

 

 

 

 

0104

20

10

- - Pure-bred breeding animals

0

0

0

0

0

0

0104

20

90

- - Other

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

0105

 

 

Live poultry, 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

0

0

0105

12

 

- - Turkeys:

 

 

 

 

 

 

0105

12

10

- - - Breeding turkeys

0

0

0

0

0

0

0105

12

90

- - - Other

5

5

5

5

3

0

0105

19

 

- - Other:

 

 

 

 

 

 

0105

19

10

- - - Breeding ducklings

0

0

0

0

0

0

0105

19

20

- - - Other ducklings

5

5

5

5

3

0

0105

19

30

- - - Breeding goslings

0

0

0

0

0

0

0105

19

40

- - - Other goslings

5

5

5

5

3

0

0105

19

50

- - - Breeding guinea fowls

0

0

0

0

0

0

0105

19

90

- - - Other

5

5

5

5

3

0

 

 

 

- 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

0

0

0105

93

 

- - Fowls of the species Gallus domesticus, weighing more than 2,000 g:

 

 

 

 

 

 

0105

93

10

- - - Breeding fowls

0

0

0

0

0

0

0105

99

 

- - Other:

 

 

 

 

 

 

0105

99

10

- - - Breeding ducks

0

0

0

0

0

0

0105

99

30

- - - Breeding geese, turkeys and guinea fowls

0

0

0

0

0

0

 

 

 

 

 

 

 

 

 

 

0106

 

 

Other live animals

 

 

 

 

 

 

 

 

 

- Mammals:

 

 

 

 

 

 

0106

11

00

- - Primates

5

5

5

5

3

0

0106

12

00

- - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)

5

5

5

5

3

0

0106

19

00

- - Other

5

5

5

5

3

0

0106

20

00

- Reptiles (including snakes and turtles)

5

5

5

5

3

0

 

 

 

- Birds:

 

 

 

 

 

 

0106

31

00

- - Birds of prey

5

5

5

5

3

0

0106

32

00

- - Psittaciformes (including parrots, parakeets, macaws and cockatoos)

5

5

5

5

3

0

0106

39

00

- - Other

5

5

5

5

3

0

0106

90

 

- Other:

 

 

 

 

 

 

0106

90

10

- - For human consumption

5

5

5

5

3

0

0106

90

90

- - Other

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

02

 

 

Chapter 2 - Meat and edible meat offal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0201

 

 

Meat of bovine animals, fresh or chilled

 

 

 

 

 

 

0201

10

00

- Carcasses and half‑carcasses

20

10

10

5

5

0

0201

20

00

- Other cuts with bone in

20

10

10

5

5

0

0201

30

00

- Boneless

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

0202

 

 

Meat of bovine animals, frozen

 

 

 

 

 

 

0202

10

00

- Carcasses and half-carcasses

20

10

10

5

5

0

0202

20

00

- Other cuts with bone in

20

10

10

5

5

0

0202

30

00

- Boneless

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

0203

 

 

Meat of swine, fresh, chilled or frozen

 

 

 

 

 

 

 

 

 

- Fresh or chilled:

 

 

 

 

 

 

0203

11

00

- - Carcasses and half‑carcasses

30

20

15

10

5

0

0203

12

00

- - Hams, shoulders and cuts thereof, with bone in

30

20

15

10

5

0

0203

19

00

- - Other

30

20

15

10

5

0

 

 

 

-  Frozen:

 

 

 

 

 

 

0203

21

00

- - Carcasses and half carcasses

30

20

15

10

5

0

0203

22

00

- - Hams, shoulders and cuts thereof, with bone in

30

20

15

10

5

0

0203

29

00

- - Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0204

 

 

Meat of sheep or goats, fresh, chilled or frozen

 

 

 

 

 

 

0204

10

00

- Carcasses and half‑carcasses of lamb, fresh or chilled

20

10

10

5

5

0

 

 

 

- Other meat of sheep, fresh or chilled:

 

 

 

 

 

 

0204

21

00

- - Carcasses and half‑carcasses

20

10

10

5

5

0

0204

22

00

- - Other cuts with bone in

20

10

10

5

5

0

0204

23

00

- - Boneless

20

10

10

5

5

0

0204

30

00

- Carcasses and half‑carcasses of lamb, frozen

20

10

10

5

5

0

 

 

 

- Other meat of sheep, frozen:

 

 

 

 

 

 

0204

41

00

- - Carcasses and half‑carcasses

20

10

10

5

5

0

0204

42

00

- - Other cuts with bone in

20

10

10

5

5

0

0204

43

00

- - Boneless

20

10

10

5

5

0

0204

50

00

- Meat of goats

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

0205

00

00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

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

20

10

10

5

5

0

 

 

 

- Of bovine animals, frozen:

 

 

 

 

 

 

0206

21

00

- - Tongues

20

10

10

5

5

0

0206

22

00

- - Livers

20

10

10

5

5

0

0206

29

00

- - Other

20

10

10

5

5

0

0206

30

00

- Of swine, fresh or chilled

20

10

10

5

5

0

 

 

 

- Of swine, frozen:

 

 

 

 

 

 

0206

41

00

- - Livers

20

10

10

5

5

0

0206

49

00

- - Other

20

10

10

5

5

0

0206

80

00

- Other, fresh or chilled

20

10

10

5

5

0

0206

90

00

- Other, frozen

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

0207

 

 

Meat and edible offal, of the poultry of Heading No. 01.05, fresh, chilled or frozen

 

 

 

 

 

 

 

 

 

- Of fowls of the species Gallus Domesticus:

 

 

 

 

 

 

0207

14

 

- - Cuts, and offal, frozen:

 

 

 

 

 

 

 

 

 

- Of turkeys:

 

 

 

 

 

 

0207

24

00

- - Not cut in pieces, fresh or chilled

20

10

10

5

5

0

0207

25

00

- - Not cut in pieces, frozen

20

10

10

5

5

0

0207

27

 

- - Cuts, and offal, frozen:

 

 

 

 

 

 

 

 

 

- Of duck, geese or guinea fowls:

 

 

 

 

 

 

0207

32

 

- - Not cut in pieces, fresh or chilled:

 

 

 

 

 

 

0207

32

10

- - - Of duck

20

10

10

5

5

0

0207

32

20

- - - Of geese or guinea fowls

20

10

10

5

5

0

0207

33

 

- - Not cut in pieces, frozen:

 

 

 

 

 

 

0207

33

10

- - - Of duck

20

10

10

5

5

0

0207

33

20

- - - Of geese or guinea fowls

20

10

10

5

5

0

0207

34

00

- - Fatty livers, fresh or chilled

20

10

10

5

5

0

0207

35

00

- - Other, fresh or chilled

20

10

10

5

5

0

0207

36

 

- - Other, frozen:

 

 

 

 

 

 

0207

36

10

- - - Fatty livers

20

10

10

5

5

0

0207

36

20

- - - Cuts of duck

20

10

10

5

5

0

0207

36

30

- - - Cuts of geese or guinea fowls

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

0208

 

 

Other meat and edible meat by-products, fresh, chilled or frozen

 

 

 

 

 

 

0208

10

00

- Of rabbits or hares

20

10

10

5

5

0

0208

20

00

- Frog legs

20

10

10

5

5

0

0208

30

00

- Of Primates

20

10

10

5

5

0

0208

40

00

- Of whale, dolphin (mammal of Cetaceans), of manatee and dugong (mammal of sirenians)

20

10

10

5

5

0

0208

50

00

- Of reptiles (including snakes and turtles)

20

10

10

5

5

0

0208

90

00

- Other

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

0209

00

00

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracte, fresh, chilled, frozen, salted, in brine, dried or smoked

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

0210

 

 

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal

 

 

 

 

 

 

 

 

 

- Meat of swine:

 

 

 

 

 

 

0210

11

00

- - Hams, shoulders and cuts thereof, with bone in

20

10

10

5

5

0

0210

12

00

- - Bellies (streaky) and cuts thereof

20

10

10

5

5

0

0210

19

 

- - Other:

 

 

 

 

 

 

0210

19

10

- - - Bacon

20

10

10

5

5

0

0210

19

20

- - - Ham, boneless

20

10

10

5

5

0

0210

19

90

- - - Other

20

10

10

5

5

0

0210

20

00

- Meat of bovine animals

20

10

10

5

5

0

 

 

 

- Other, including edible flours and meals of meat and meat offal:

 

 

 

 

 

 

0210

91

00

- - Of primates

20

10

10

5

5

0

0210

92

00

- - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)

20

10

10

5

5

0

0210

93

00

- - Of reptiles (including snakes and turtles)

20

10

10

5

5

0

0210

99

 

- - Other:

 

 

 

 

 

 

0210

99

10

- - - Freeze dried chicken dice

20

10

10

5

5

0

0210

99

20

- - - Dried pork skin

20

10

10

5

5

0

0210

99

90

- - - Other

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

03

 

 

Chapter 3 - Fish and crustaceans, molluscs and other aquatic invertebrates

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0301

 

 

Live fish

 

 

 

 

 

 

0301

10

 

- Ornamental fish:

 

 

 

 

 

 

0301

10

10

- - Fish fry

30

20

15

10

5

0

0301

10

20

- - Other, marine fish

30

20

15

10

5

0

0301

10

30

- - Other, freshwater fish

30

20

15

10

5

0

 

 

 

- Other live fish:

 

 

 

 

 

 

0301

91

00

- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

30

20

15

10

5

0

0301

92

00

- - Eels (Anguilla spp.)

30

20

15

10

5

0

0301

93

 

- - Carp:

 

 

 

 

 

 

0301

93

10

- - - Carp breeder

0

0

0

0

0

0

0301

93

90

- - - Other

30

20

15

10

5

0

0301

99

 

- - Other:

 

 

 

 

 

 

 

 

 

- - - Milkfish or lapu lapu fry:

 

 

 

 

 

 

0301

99

11

- - - - For breeding

0

0

0

0

0

0

0301

99

19

- - - - Other

30

20

15

10

5

0

 

 

 

- - - Other fish fry:

 

 

 

 

 

 

0301

99

21

- - - - For breeding

0

0

0

0

0

0

0301

99

29

- - - - Other

30

20

15

10

5

0

0301

99

30

- - - Other marine fish

30

20

15

10

5

0

0301

99

40

- - - Other fresh water fish

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0302

 

 

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04

 

 

 

 

 

 

 

 

 

- Salmonidae, excluding livers and roes:

 

 

 

 

 

 

0302

11

00

- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

30

20

15

10

5

0

0302

12

00

- - Pacific Salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

30

20

15

10

5

0

0302

19

00

- - Other

30

20

15

10

5

0

 

 

 

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:

 

 

 

 

 

 

0302

21

00

- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

30

20

15

10

5

0

0302

22

00

- - Plaice (Pleuronectes platessa)

30

20

15

10

5

0

0302

23

00

- - Sole (Solea spp)

30

20

15

10

5

0

0302

29

00

- - Other

30

20

15

10

5

0

 

 

 

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

 

 

 

 

 

 

0302

31

00

- - Albacore or longfinned tunas (Thunnus alalunga)

30

20

15

10

5

0

0302

32

00

- - Yellowfin tunas (Thunnus albacares)

30

20

15

10

5

0

0302

33

00

- - Skipjack or stripe‑bellied bonito

30

20

15

10

5

0

0302

34

00

- - Bigeye tunas (Thunnus obesus)

30

20

15

10

5

0

0302

35

00

- - Bluefin tunas (Thunnus thynnus)

30

20

15

10

5

0

0302

36

00

- - Southern bluefin tunas (Thunnus maccoyii)

30

20

15

10

5

0

0302

39

00

- - Other

30

20

15

10

5

0

0302

40

00

- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

30

20

15

10

5

0

0302

50

00

- Cod (Gadus morhua, Gadus ogac, Gadus macrocopphalus), excluding livers and roes

30

20

15

10

5

0

 

 

 

- Other fish, excluding livers and roes:

 

 

 

 

 

 

0302

61

00

- - Sardines (Sardina pilchardus, Sardinops spp.), Sardinella (Sardinella spp.), brisling or sprats (Spattus sprattus)

30

20

15

10

5

0

0302

62

00

- - Haddock (Melanogrammus aeglefinus)

30

20

15

10

5

0

0302

63

00

- - Coalfish (Pollachius virens)

30

20

15

10

5

0

0302

64

00

- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

30

20

15

10

5

0

0302

65

00

- - Dogfish and other sharks

30

20

15

10

5

0

0302

66

00

- - Eels (Anguilla spp.)

30

20

15

10

5

0

0302

69

 

- - Other:

 

 

 

 

 

 

0302

69

10

- - - Marine fish

30

20

15

10

5

0

0302

69

20

- - - Freshwater fish

30

20

15

10

5

0

0302

70

00

- Livers and roes

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0303

 

 

Fish, frozen, excluding fish fillets and other fish meat of heading  03.04

 

 

 

 

 

 

 

 

 

- Pacific Salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch,  Oncorhynchus masou, and Oncorhynchus rhodurus), excluding livers and roes:

 

 

 

 

 

 

0303

11

00

- - Sockeye salmon (red salmon) (Oncorhynchus nerka)

30

20

15

10

5

0

0303

19

00

- - Other

30

20

15

10

5

0

 

 

 

- Other salmonidae, excluding livers and roes:

 

 

 

 

 

 

0303

21

00

- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

30

20

15

10

5

0

0303

22

00

- - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

30

20

15

10

5

0

0303

29

00

- - Other:

30

20

15

10

5

0

 

 

 

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Solaidae, Scoph thalmidae and Citharidae), excluding livers and roes:

 

 

 

 

 

 

0303

31

00

- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

30

20

15

10

5

0

0303

32

00

- - Plaice (Pleuronectes platessa)

30

20

15

10

5

0

0303

33

00

- - Sole (Solea spp.)

30

20

15

10

5

0

0303

39

00

- - Other

30

20

15

10

5

0

 

 

 

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

 

 

 

 

 

 

0303

41

00

- - Albacore or longfinned tunas (Thunnus  allalunga)

30

20

15

10

5

0

0303

42

00

- - Yellowfin tunas (Thunnus albacares)

30

20

15

10

5

0

0303

43

00

- - Skipjack or stripe‑bellied bonito

30

20

15

10

5

0

0303

44

00

- - Bigeye tunas (Thunnus obesus)

30

20

15

10

5

0

0303

45

00

- - Bluefin tunas (Thunnus thynnus)

30

20

15

10

5

0

0303

46

00

- - Southern bluefin tunas (Thunnus maccoyii)

30

20

15

10

5

0

0303

49

00

- - Other

30

20

15

10

5

0

0303

50

00

- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

30

20

15

10

5

0

0303

60

00

- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

30

20

15

10

5

0

 

 

 

- Other fish, excluding livers and roes:

 

 

 

 

 

 

0303

71

00

- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella  (Sardinella spp.), brisling or sprats (Sprattus sprattus)

30

20

15

10

5

0

0303

72

00

- - Haddock (Melanogrammus aeglefinus)

30

20

15

10

5

0

0303

73

00

- - Coalfish (Pollachius virens)

30

20

15

10

5

0

0303

74

00

- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

30

20

15

10

5

0

0303

75

00

- - Dogfish and other sharks

30

20

15

10

5

0

0303

76

00

- - Eels (Anguilla spp.)

30

20

15

10

5

0

0303

77

00

- - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)

30

20

15

10

5

0

0303

78

00

- - Hake (Merluccius spp. Urophycis spp.)

30

20

15

10

5

0

0303

79

 

- - Other:

 

 

 

 

 

 

0303

79

10

- - - Marine fish

30

20

15

10

5

0

0303

79

20

- - - Freshwater fish

30

20

15

10

5

0

0303

80

 

- Livers and roes:

 

 

 

 

 

 

0303

80

10

- - Livers

30

20

15

10

5

0

0303

80

20

- - Roes

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0304

 

 

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

 

 

 

 

 

 

0304

10

00

- Fresh or chilled

30

20

15

10

5

0

0304

20

00

- Frozen fillets

30

20

15

10

5

0

0304

90

00

- Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0305

 

 

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption

 

 

 

 

 

 

0305

10

00

- Flours, meals and pellets of fish, fit for human consumption

30

20

15

10

5

0

0305

20

00

- Livers and roes of fish, dried, smoked, salted or in brine

30

20

15

10

5

0

0305

30

00

- Fish fillets, dried, salted or in brine but not smoked

30

20

15

10

5

0

 

 

 

- Smoked fish, including fillets:

 

 

 

 

 

 

0305

41

00

- - Pacific Salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch,  Oncorhynchus masou, and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

30

20

15

10

5

0

0305

42

00

- - Herrings (Clupea harengus, Clupea pallasii)

30

20

15

10

5

0

0305

49

00

- - Other

30

20

15

10

5

0

 

 

 

- ‑ Dried fish, whether or not salted but not smoked:

 

 

 

 

 

 

0305

51

00

- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

30

20

15

10

5

0

0305

59

 

- - Other:

 

 

 

 

 

 

0305

59

10

- - - Sharks’ fins

30

20

15

10

5

0

0305

59

90

- - - Other

30

20

15

10

5

0

 

 

 

- Fish, salted but not dried or smoked and fish in brine:

 

 

 

 

 

 

0305

61

00

- - Herrings (Clupea harengus, Clupea pallasii)

30

20

15

10

5

0

0305

62

00

- - Cod (Gadus morhua, Gadus ogac, Gadu macrocephalus)

30

20

15

10

5

0

0305

63

00

- - Anchovies (Engrulis spp.)

30

20

15

10

5

0

0305

69

00

- - Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0306

 

 

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

 

 

 

 

 

 

 

 

 

- Frozen:

 

 

 

 

 

 

0306

11

00

- - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 

30

20

15

10

5

0

0306

12

00

- - Lobsters (Homarus spp.)

30

20

15

10

5

0

0306

13

00

- - Shrimps and prawns

30

20

15

10

5

0

0306

14

00

- - Crabs 

30

20

15

10

5

0

0306

19

00

- - Other, including flours, meals and pellets of crustaceans, fit for human consumption

30

20

15

10

5

0

 

 

 

- Not frozen:

 

 

 

 

 

 

0306

21

 

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

 

 

 

 

 

 

0306

21

10

- - - Breeder

0

0

0

0

0

0

0306

21

20

- - - Other, live

30

20

15

10

5

0

0306

21

30

- - - Fresh or chilled

30

20

15

10

5

0

0306

21

90

- - - Other 

30

20

15

10

5

0

0306

22

 

- - Lobsters (Homarus spp.):

 

 

 

 

 

 

0306

22

10

- - - Breeder

0

0

0

0

0

0

0306

22

20

- - - Other, live

30

20

15

10

5

0

0306

22

30

- - - Fresh or chilled

30

20

15

10

5

0

0306

22

40

- - - Dried

30

20

15

10

5

0

0306

22

90

- - - Other

30

20

15

10

5

0

0306

23

 

- - Shrimps and prawns:

 

 

 

 

 

 

0306

23

10

- - - Breeder

0

0

0

0

0

0

0306

23

20

- - - Other, live

30

20

15

10

5

0

0306

23

30

- - - Fresh or chilled

30

20

15

10

5

0

0306

23

40

- - - Dried

30

20

15

10

5

0

0306

23

90

 - - - Other

30

20

15

10

5

0

0306

24

 

- - Crabs:

 

 

 

 

 

 

0306

24

10

- - - Live

30

20

15

10

5

0

0306

24

20

- - - Fresh or chilled

30

20

15

10

5

0

0306

24

90

- - - Other

30

20

15

10

5

0

0306

29

 

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

 

 

 

 

 

 

0306

29

10

- - - Live

30

20

15

10

5

0

0306

29

20

- - - Fresh or chilled

30

20

15

10

5

0

0306

29

90

 - - - Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0307

 

 

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption 

 

 

 

 

 

 

0307

10

 

- Oysters:

 

 

 

 

 

 

0307

10

10

- - Live

30

20

15

10

5

0

0307

10

20

- - Fresh, chilled or frozen

30

20

15

10

5

0

0307

10

30

- - Dried, salted or in brine

30

20

15

10

5

0

 

 

 

- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:

 

 

 

 

 

 

0307

21

 

- - Live, fresh or chilled:

 

 

 

 

 

 

0307

21

10

- - - Live

30

20

15

10

5

0

0307

21

20

- - - Fresh or chilled

30

20

15

10

5

0

0307

29

 

- - Other:

 

 

 

 

 

 

0307

29

10

- - - Frozen

30

20

15

10

5

0

0307

29

20

- - - Dried, salted or in brine

30

20

15

10

5

0

 

 

 

- Mussels (Mytilus spp., Perna spp.):

 

 

 

 

 

 

0307

31

 

- - Live, fresh or chilled:

 

 

 

 

 

 

0307

31

10

- - - Live

30

20

15

10

5

0

0307

31

20

- - - Fresh or chilled

30

20

15

10

5

0

0307

39

 

- - Other:

 

 

 

 

 

 

0307

39

10

- - - Frozen

30

20

15

10

5

0

0307

39

20

- - - Dried, salted or in brine

30

20

15

10

5

0

 

 

 

- Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp.,Nototodarus spp., Sepioteuthis spp.):

 

 

 

 

 

 

0307

41

 

- - Live, fresh or chilled:

 

 

 

 

 

 

0307

41

10

- - - Live

30

20

15

10

5

0

0307

41

20

- - - Fresh or chilled

30

20

15

10

5

0

0307

49

 

- - Other:

 

 

 

 

 

 

0307

49

10

- - - Frozen

30

20

15

10

5

0

0307

49

20

- - - Dried, salted or in brine

30

20

15

10

5

0

 

 

 

- Octopus (Octopus spp.):

 

 

 

 

 

 

0307

51

 

- - Live, fresh or chilled:

 

 

 

 

 

 

0307

51

10

- - - Live

30

20

15

10

5

0

0307

51

20

- - - Fresh or chilled

30

20

15

10

5

0

0307

59

 

- -:

 

 

 

 

 

 

0307

59

10

- - - Frozen

30

20

15

10

5

0

0307

59

20

- - - Dried, salted or in brine

30

20

15

10

5

0

0307

60

 

- Snails, other than sea snails:

 

 

 

 

 

 

0307

60

10

- - Live

30

20

15

10

5

0

0307

60

20

- - Fresh, chilled or frozen

30

20

15

10

5

0

0307

60

30

- - Dried, salted or in brine

30

20

15

10

5

0

 

 

 

- Other, including flours, meals and pellets of aquatic invertebrates other than  crustaceans, fit for human consumptioni:

 

 

 

 

 

 

0307

91

 

- - Live, fresh or chilled:

 

 

 

 

 

 

0307

91

10

- - - Live

30

20

15

10

5

0

0307

91

20

- - - Fresh or chilled

30

20

15

10

5

0

0307

99

 

- - Other:

 

 

 

 

 

 

0307

99

10

- - - Frozen

30

20

15

10

5

0

0307

99

20

- - - Beche-de-mer (trepang), dried, salted or in brine 

30

20

15

10

5

0

0307

99

90

- - - Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

04

 

 

Chapter 4 - Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0401

 

 

Milk and cream, not concentrated nor containing added sugar or other sweetening matter

 

 

 

 

 

 

0401

10

00

- Of a fat content, by weight, not exceeding 1%

20

10

10

5

5

0

0401

20

00

- Of a fat content, by weight, exceeding 1% but not exceeding 6%

20

10

10

5

5

0

0401

30

00

- Of a fat content, by weight, exceeding 6%

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

0402

 

 

Milk and cream, concentrated or containing added sugar or other sweetening matter

 

 

 

 

 

 

0402

10

 

- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: 

 

 

 

 

 

 

 

 

 

- - Fit for human consumption:

 

 

 

 

 

 

0402

10

11

- - - Not containing added sugar or other sweetening matter, in powder form

10

5

5

5

3

0

0402

10

12

- - - Not containing added sugar or other sweetening matter, in other form

15

10

10

5

5

0

0402

10

13

- - - Other, in powder form

30

20

15

10

5

0

0402

10

19

- - - Other, in other form

30

20

15

10

5

0

 

 

 

- - Other:

 

 

 

 

 

 

0402

10

21

- - - Not containing added sugar or other sweetening matter, in powder form

10

5

5

5

3

0

0402

10

22

- - - Not containing added sugar or other sweetening

matter, in other form

 

15

10

10

5

5

0

0402

10

23

- - - Other, in powder form

30

20

15

10

5

0

0402

10

29

- - - Other, in other form

30

20

15

10

5

0

 

 

 

- 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

10

10

5

5

0

0402

21

90

- - - In other form

15

10

10

5

5

0

0402

29

 

- - Other:

 

 

 

 

 

 

0402

29

10

- - - In powder form

30

20

15

10

5

0

0402

29

90

- - - In other form

30

20

15

10

5

0

 

 

 

- Other:

 

 

 

 

 

 

0402

91

00

- - Not containing added sugar or other sweetening matter

15

10

10

5

5

0

0402

99

00

- - Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0403

 

 

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added 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

20

15

10

5

0

0403

10

19

- - - Other

30

20

15

10

5

0

 

 

 

- - Other:

 

 

 

 

 

 

0403

10

91

- - - In condensed form

30

20

15

10

5

0

0403

10

99

- - - Other

30

20

15

10

5

0

0403

90

 

- Other:

 

 

 

 

 

 

0403

90

10

- - Buttermilk

30

20

15

10

5

0

0403

90

90

- - Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0404

 

 

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweeteningmatter, not elsewhere specified or included

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0404

10

 

- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:

 

 

 

 

 

 

 

 

 

- - Fit for human consumption:

 

 

 

 

 

 

0404

10

11

- - - Whey

20

10

10

5

5

0

0404

10

19

- - - Other

30

20

15

10

5

0

 

 

 

- - Fit for animal feeding:

 

 

 

 

 

 

0404

10

91

- - - Whey

20

10

10

5

5

0

0404

10

99

- - - Other

30

20

15

10

5

0

0404

90

 

- Other:

 

 

 

 

 

 

0404

90

10

- - Concentrated, sweetened, with added preservative, or in hermetically sealed cans

30

20

15

10

5

0

0404

90

90

- - Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0405

 

 

Bơ và các chất béo khác và các loại dầu chế từ sữa; chất phết bơ sữa (dairy spreads)

 

 

 

 

 

 

0405

10

00

- Butter

20

10

10

5

5

0

0405

20

00

- Dairy spreads

20

10

10

5

5

0

0405

90

 

- Other:

 

 

 

 

 

 

0405

90

10

- - Anhydrous butterfat

5

5

5

5

3

0

0405

90

20

- - Butter oil

5

5

5

5

3

0

0405

90

30

- - Ghee

20

10

10

5

5

0

0405

90

90

- - Other

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

0406

 

 

Cheese and curd 

 

 

 

 

 

 

0406

10

00

- Fresh (unripened or uncured) cheese including whey cheese, and curd

20

10

10

5

5

0

0406

20

 

- Grated or powdered cheese, of all kinds:

 

 

 

 

 

 

0406

20

10

- - In packages of a gross weight exceeding 20 kg

20

10

10

5

5

0

0406

20

90

- - Other

20

10

10

5

5

0

0406

30

00

- Processed cheese, not grated or powdered

20

10

10

5

5

0

0406

40

00

- Blue‑veined cheese

20

10

10

5

5

0

0406

90

00

- Other cheese

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

0407

 

 

Birds’ eggs, in shell, fresh, preserved or cooked

 

 

 

 

 

 

 

 

 

- For hatching:

 

 

 

 

 

 

 

 

 

- Other:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0408

 

 

Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved,  whether or not containing added sugar or other sweetening matter

 

 

 

 

 

 

 

 

 

- Egg yolks:

 

 

 

 

 

 

0408

11

00

- - Dried

20

10

10

5

5

0

0408

19

00

- - Other

20

10

10

5

5

0

 

 

 

- Other:

 

 

 

 

 

 

0408

91

00

- - Dried

20

10

10

5

5

0

0408

99

00

- - Other

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

0409

00

00

Natural honey

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

0410

 

 

Edible products of animal origin, not elsewhere specified or included

 

 

 

 

 

 

0410

00

10

- Birds’ nests

20

10

10

5

5

0

0410

00

90

- Other

20

10

10

5

5

0

 

 

 

 

 

 

 

 

 

 

05

 

 

Chapter 5 - Products of animal origin, not elsewhere specified or included

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0501

00

00

Human hair, unworked, whether or not washed or scoured; waste of human hair

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

0502

 

 

Pigs’, hogs’ and boars’ bristles or hair; badger hair and other brush making hair; waste of such bristles or hair

 

 

 

 

 

 

0502

10

00

- Pigs’, hogs’ or boars’ bristles and hair and waste thereof 

5

5

5

5

3

0

0502

90

00

- Other 

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

0503

00

00

Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

0504

00

00

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled frozen, salted, in brine, dried or smoked

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

0505

 

 

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation;  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

5

5

5

3

0

0505

10

90

- - Other

5

5

5

5

3

0

0505

90

 

- Other:

 

 

 

 

 

 

0505

90

10

- - Duck feathers

5

5

5

5

3

0

0505

90

90

- - Other

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

0506

 

 

Bones and horn‑cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products

 

 

 

 

 

 

0506

10

00

- Ossein and bones treated with acid 

5

5

5

5

3

0

0506

90

00

- Other

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

0507

 

 

Ivory, tortoise‑shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not 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

5

5

5

3

0

0507

10

90

- - Other

5

5

5

5

3

0

0507

90

 

- Other:

 

 

 

 

 

 

0507

90

10

- - Horns, antlers, hooves, nails, claws and beaks

5

5

5

5

3

0

0507

90

20

- - Tortoise-shell

5

5

5

5

3

0

0507

90

90

- - Other

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

0508

 

 

Coral and similar materials unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle‑bone, un‑worked or simply prepared but not cut to shape, powder and waste thereof

 

 

 

 

 

 

0508

00

10

- Coral and similar material 

5

5

5

5

3

0

0508

00

20

- Shells of molluscs, crustaceans or echinoderms

5

5

5

5

3

0

0508

00

90

- Other

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

0509

00

00

Natural sponges of animal origin

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

0510

 

 

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0510

00

10

- Cantharides

0

0

0

0

0

0

0510

00

20

- Musk

0

0

0

0

0

0

0510

00

90

- Other

0

0

0

0

0

0

 

 

 

 

 

 

 

 

 

 

0511

 

 

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption

 

 

 

 

 

 

0511

10

00

- Bovine semen

0

0

0

0

0

0

 

 

 

- Other:

 

 

 

 

 

 

0511

91

 

- - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3:

 

 

 

 

 

 

0511

91

10

- - - Dead animals of Chapter 3

20

10

10

5

5

0

0511

91

20

- - - Roes

5

5

5

5

3

0

0511

91

30

- - - Artemia eggs (brine shrimp eggs)

5

5

5

5

3

0

0511

91

40

- - - Fish bladders

5

5

5

5

3

0

0511

91

90

- - - Other

5

5

5

5

3

0

0511

99

 

- - Other:

 

 

 

 

 

 

 

 

 

- - - Domestic animal semen:

 

 

 

 

 

 

0511

99

11

- - - - Of swine, sheep or goats

0

0

0

0

0

0

0511

99

19

- - - - Other

0

0

0

0

0

0

0511

99

20

- - - Silk worm eggs

0

0

0

0

0

0

0511

99

90

- - - Other

5

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

SII

 

 

Section II - VEGETABLE PRODUCTS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

06

 

 

Chapter 6 - Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0601

 

 

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes,dormant, in growth or in flower, chicory plants and roots other than roots of heading 1212

 

 

 

 

 

 

0601

10

00

- Bulbs, tubers, tuberous roots, corms, crowns andrhizomes, dormant

0

0

0

0

0

0

0601

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

0

0

0601

20

20

- - Chicory roots

0

0

0

0

0

0

0601

20

90

- - Other

0

0

0

0

0

0

 

 

 

 

 

 

 

 

 

 

0602

 

 

Other live plants (including their roots), cuttings and slips; mushroom spawn

 

 

 

 

 

 

0602

10

 

- Unrooted cuttings and slips:

 

 

 

 

 

 

0602

10

10

- - Orchid cuttings and slips

0

0

0

0

0

0

0602

10

20

- - Rubber-tree branches

0

0

0

0

0

0

0602

10

90

- - Other

0

0

0

0

0

0

0602

20

00

- Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts

0

0

0

0

0

0

0602

30

00

- Rhododendrons and azaleas, grafted or not

0

0

0

0

0

0

0602

40

00

- Roses, grafted or not

0

0

0

0

0

0

0602

90

 

- Other:

 

 

 

 

 

 

0602

90

10

- - Orchid cuttings and slips, rooted

0

0

0

0

0

0

0602

90

20

- - Orchid seedlings

0

0

0

0

0

0

0602

90

30

- - Hydrophytic plants

0

0

0

0

0

0

0602

90

40

- - Rubber-tree stock shoots

0

0

0

0

0

0

0602

90

50

- - Rubber seedlings

0

0

0

0

0

0

0602

90

60

- - Rubber-tree dead-wood shoots

0

0

0

0

0

0

0602

90

90

- - Other

0

0

0

0

0

0

 

 

 

 

 

 

 

 

 

 

0603

 

 

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

 

 

 

 

 

 

0603

10

 

- Fresh:

 

 

 

 

 

 

0603

10

10

- - Orchids

40

20

15

10

5

0

0603

10

90

- - Other

40

20

15

10

5

0

0603

90

00

- Other

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0604

 

 

Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed,  bleached, impregnated or otherwise prepared

 

 

 

 

 

 

0604

10

00

- Mosses and lichens

40

20

15

10

5

0

 

 

 

- Other:

 

 

 

 

 

 

0604

91

00

- - Fresh

40

20

15

10

5

0

0604

99

00

- - Other

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

07

 

 

Chapter 7 - Edible vegetables and certain roots and tubers

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0701

 

 

Potatoes, fresh or chilled

 

 

 

 

 

 

0701

10

00

- Seed

0

0

0

0

0

0

0701

90

00

- Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0702

00

00

Tomatoes, fresh or chilled

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

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

0

0

0

0

0

0703

10

19

- - - Other

30

20

15

10

5

0

 

 

 

- - Shallots:

 

 

 

 

 

 

0703

10

21

- - - Bulbs for propagation

0

0

0

0

0

0

0703

10

29

- - - Other

30

20

15

10

5

0

0703

20

 

- Garlic:

 

 

 

 

 

 

0703

20

10

- - Bulbs for propagation

0

0

0

0

0

0

0703

20

90

- - Other

30

20

15

10

5

0

0703

90

 

- Leeks and other alliaceous vegetables:

 

 

 

 

 

 

0703

90

10

- - Bulbs for propagation

0

0

0

0

0

0

0703

90

90

- - Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0704

 

 

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled

 

 

 

 

 

 

0704

10

 

- Cauliflowers and headed broccoli:

 

 

 

 

 

 

0704

10

10

- - Cauliflowers

30

20

15

10

5

0

0704

10

20

- - Headed broccoli

30

20

15

10

5

0

0704

20

00

- Brussels sprouts

30

20

15

10

5

0

0704

90

 

- Other:

 

 

 

 

 

 

0704

90

10

- - Cabbages

30

20

15

10

5

0

0704

90

90

- - Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0705

 

 

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled

 

 

 

 

 

 

 

 

 

- Lettuce:

 

 

 

 

 

 

0705

11

00

- - Cabbage lettuce (head lettuce)

30

20

15

10

5

0

0705

19

00

- - Other

30

20

15

10

5

0

 

 

 

- Chicory:

 

 

 

 

 

 

0705

21

00

- - Witloof chicory (Cichorium intybus var. foliosum)

30

20

15

10

5

0

0705

29

00

- - Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0706

 

 

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled 

 

 

 

 

 

 

0706

10

 

- Carrots and turnips:

 

 

 

 

 

 

0706

10

10

- - Carrots

30

20

15

10

5

0

0706

10

20

- - Turnips

30

20

15

10

5

0

0706

90

00

- Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0707

00

00

Cucumbers and gherkins, fresh or chilled

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0708

 

 

Leguminous vegetables, shelled or unshelled, fresh or chilled

 

 

 

 

 

 

0708

10

00

- Peas (Pisum sativum)

30

20

15

10

5

0

0708

20

00

- Beans (Vigna spp., Phaseolus spp.) 

30

20

15

10

5

0

0708

90

00

- Other leguminous vegetables

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0709

 

 

Other vegetables, fresh or chilled 

 

 

 

 

 

 

0709

10

00

- Globe artichokes

30

20

15

10

5

0

0709

20

00

- Asparagus 

30

20

15

10

5

0

0709

30

00

- Aubergines (egg‑plants) 

30

20

15

10

5

0

0709

40

00

- Celery other than celeriac

30

20

15

10

5

0

 

 

 

- Mushrooms and truffles:

 

 

 

 

 

 

0709

51

00

- - Mushrooms of the genus Agaricus

30

20

15

10

5

0

0709

52

00

- - Truffles

30

20

15

10

5

0

0709

59

00

- - Other

30

20

15

10

5

0

0709

60

 

- Fruits of the genus Capsicum or of the genus Pimenta:

 

 

 

 

 

 

0709

60

10

- - Chillies, other than giant chillies

30

20

15

10

5

0

0709

60

90

- - Other

30

20

15

10

5

0

0709

70

00

- Spinach, New Zealand spinach and orache spinach (garden spinach) 

30

20

15

10

5

0

0709

90

00

- Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0710

 

 

Vegetables (uncooked or cooked by steaming or boiling in water), frozen

 

 

 

 

 

 

0710

10

00

- Potatoes

30

20

15

10

5

0

 

 

 

- Leguminous vegetables, shelled or unshelled:

 

 

 

 

 

 

0710

21

00

- - Peas (Pisum sativum)

30

20

15

10

5

0

0710

22

00

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

30

20

15

10

5

0

0710

29

00

- - Other

30

20

15

10

5

0

0710

30

00

- Spinach, New Zealand spinach and orache spinach (garden spinach)

30

20

15

10

5

0

0710

40

00

- Sweet corn

30

20

15

10

5

0

0710

80

00

- Other vegetables

30

20

15

10

5

0

0710

90

00

- Mixtures of vegetables

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

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 sunfurơ

30

20

15

10

5

0

0711

20

90

- - Other

30

20

15

10

5

0

0711

30

 

- Capers:

 

 

 

 

 

 

0711

30

10

- - Preserved by sulphur dioxide gas

30

20

15

10

5

0

0711

30

90

- - Other

30

20

15

10

5

0

0711

40

 

- Cucumbers and gherkins:

 

 

 

 

 

 

0711

40

10

- - Preserved by sulphur dioxide gas

30

20

15

10

5

0

0711

40

90

- - Other

30

20

15

10

5

0

 

 

 

- Mushrooms and truffles:

 

 

 

 

 

 

0711

51

00

- - Mushrooms of the genus Agaricus

30

20

15

10

5

0

0711

59

00

- - Other

30

20

15

10

5

0

0711

90

 

- Other vegetables; mixtures of vegetables:

 

 

 

 

 

 

0711

90

10

- - Sweet corn

30

20

15

10

5

0

0711

90

20

- - Chillies

30

20

15

10

5

0

0711

90

30

- - Onions, preserved by sulphur dioxide gas

30

20

15

10

5

0

0711

90

40

- - Onions, preserved other than by sulphur dioxide gas

30

20

15

10

5

0

0711

90

50

- - Other, preserved by sulphur dioxide gas

30

20

15

10

5

0

0711

90

90

- - Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0712

 

 

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

 

 

 

 

 

 

0712

20

00

- Onions 

30

20

15

10

5

0

 

 

 

- Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles::

 

 

 

 

 

 

0712

31

00

- - Mushrooms of the genus Agaricus

30

20

15

10

5

0

0712

32

00

- - Wood ears (Auricularia spp.)

30

20

15

10

5

0

0712

33

00

- - Jelly fungi (Tremella spp.)

30

20

15

10

5

0

0712

39

 

- - Other:

 

 

 

 

 

 

0712

39

10

- - - Truffles

30

20

15

10

5

0

0712

39

20

- - - Shiitake (dong-gu)

30

20

15

10

5

0

0712

39

90

- - - Other

30

20

15

10

5

0

0712

90

00

- Other vegetables; mixture of vegetables

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0713

 

 

Dried leguminous vegetables, shelled, whether or not skinned or split

 

 

 

 

 

 

0713

10

 

- Peas (Pisum sativum):

 

 

 

 

 

 

0713

10

10

 - - For sowing

0

0

0

0

0

0

0713

10

90

 - - Other

30

20

15

10

5

0

0713

20

 

- Chickpeas (garbanzos):

 

 

 

 

 

 

0713

20

10

 - - For sowing

0

0

0

0

0

0

0713

20

90

 - - Other

30

20

15

10

5

0

 

 

 

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

 

 

 

 

 

 

0713

31

 

- - Beans of the species Vigna mungo (L.) Herper or Vigna radiata (L.) Wilczek:

 

 

 

 

 

 

0713

31

10

 - - - For sowing

0

0

0

0

0

0

0713

31

90

 - - - Other

30

20

15

10

5

0

0713

32

 

- - Small red  beans (Phaseolus or Vigna angularis):

 

 

 

 

 

 

0713

32

10

 - - - For sowing

0

0

0

0

0

0

0713

32

90

 - - - Other

30

20

15

10

5

0

0713

33

 

- - Kidney beans, including white pea beans (Phaseolus vulgaris):

 

 

 

 

 

 

0713

33

10

 - - - For sowing

0

0

0

0

0

0

0713

33

90

 - - - Other

30

20

15

10

5

0

0713

39

 

- - Other:

 

 

 

 

 

 

0713

39

10

 - - -  For sowing

0

0

0

0

0

0

0713

39

90

 - - - Other

30

20

15

10

5

0

0713

40

 

- Lentils:

 

 

 

 

 

 

0713

40

10

 - - For sowing

0

0

0

0

0

0

0713

40

90

 - - Other

30

20

15

10

5

0

0713

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

0

0

0713

50

90

 - - Other

30

20

15

10

5

0

0713

90

 

- Other:

 

 

 

 

 

 

0713

90

10

 - - For sowing

0

0

0

0

0

0

0713

90

90

 - - Other

30

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0714

 

 

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozeor dried, whether or not sliced or in the form of pellets; sago pith

 

 

 

 

 

 

0714

10

 

- Manioc (cassava):

 

 

 

 

 

 

0714

10

10

- - Sliced or in the form of pellets

10

5

5

5

3

0

0714

10

90

- - Other

10

5

5

5

3

0

0714

20

00

- Sweet potatoes

10

5

5

5

3

0

0714

90

 

- Other:

 

 

 

 

 

 

0714

90

10

- - Sago pith

10

5

5

5

3

0

0714

90

90

- - Other

10

5

5

5

3

0

 

 

 

 

 

 

 

 

 

 

08

 

 

Chapter 8 - Edible fruit and nuts; peel of citrus fruit or melons

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0801

 

 

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not  shelled or peeled

 

 

 

 

 

 

 

 

 

- Coconuts:

 

 

 

 

 

 

0801

11

00

- - Desiccated

40

20

15

10

5

0

0801

19

00

- - Other

40

20

15

10

5

0

 

 

 

- Brazil nuts:

 

 

 

 

 

 

0801

21

00

- - In shell

40

20

15

10

5

0

0801

22

00

- - Shelled

40

20

15

10

5

0

 

 

 

- Cashew nuts:

 

 

 

 

 

 

0801

31

00

- - In shell

30

20

15

10

5

0

0801

32

00

- - Shelled

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0802

 

 

Other nuts, fresh or dried, whether or not shelled or peeled

 

 

 

 

 

 

 

 

 

- Almonds:

 

 

 

 

 

 

0802

11

00

- - In shell

40

20

15

10

5

0

0802

12

00

- - Shelled

40

20

15

10

5

0

 

 

 

- Hazelnuts or filberts (Corylus spp.):

 

 

 

 

 

 

0802

21

00

- - In shell

40

20

15

10

5

0

0802

22

00

- - Shelled

40

20

15

10

5

0

 

 

 

- Walnuts:

 

 

 

 

 

 

0802

31

00

- - In shell

40

20

15

10

5

0

0802

32

00

- - Shelled

40

20

15

10

5

0

0802

40

00

- Chestnuts (Castanea spp.)

40

20

15

10

5

0

0802

50

00

- Pistachios 

40

20

15

10

5

0

0802

90

 

- Other:

 

 

 

 

 

 

0802

90

10

- - Areca nuts (betel nuts)

40

20

15

10

5

0

0802

90

90

- - Other

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0803

00

00

Bananas, including plantains, fresh or dried

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0804

 

 

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,  fresh or dried

 

 

 

 

 

 

0804

10

00

- Dates

40

20

15

10

5

0

0804

20

00

- Figs

40

20

15

10

5

0

0804

30

00

- Pineapples

40

20

15

10

5

0

0804

40

00

- Avocados

40

20

15

10

5

0

0804

50

00

- Guavas, mangoes and mangosteens

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0805

 

 

Citrus fruit, fresh or dried

 

 

 

 

 

 

0805

10

00

- Oranges

40

20

15

10

5

0

0805

20

00

- Mandarines (including satsumas; clementines and similar citrus hybrids)

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0806

 

 

Grapes, fresh or dried

 

 

 

 

 

 

0806

10

00

- Fresh

40

20

15

10

5

0

0806

20

00

- Dried

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0807

 

 

Melons (including watermelons) and papaws (papayas), fresh

 

 

 

 

 

 

 

 

 

- Melons (including watermelons):

 

 

 

 

 

 

0807

11

00

- - Watermelons

40

20

15

10

5

0

0807

19

00

- - Other

40

20

15

10

5

0

0807

20

00

- Papaws (papayas)

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0808

 

 

Apples, pears and quinces, fresh

 

 

 

 

 

 

0808

10

00

- Apples

40

20

15

10

5

0

0808

20

00

- Pears and quinces

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0809

 

 

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh

 

 

 

 

 

 

0809

10

00

- Apricots

40

20

15

10

5

0

0809

20

00

- Cherries

40

20

15

10

5

0

0809

30

00

- Peaches, including nectarines

40

20

15

10

5

0

0809

40

00

- Plums and sloes

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0810

 

 

Other fruit, fresh

 

 

 

 

 

 

0810

10

00

- Strawberries

40

20

15

10

5

0

0810

20

00

- Raspberries, blackberries, mulberries and loganberries

40

20

15

10

5

0

0810

30

00

- Black, white or red currants and gooseberries

40

20

15

10

5

0

0810

40

00

- Cranberries, bilberries and other fruits of the genus Vaccinium

40

20

15

10

5

0

0810

50

00

-  Kiwifruit

40

20

15

10

5

0

0810

60

00

-  Durians

40

20

15

10

5

0

0810

90

 

- Other:

 

 

 

 

 

 

0810

90

10

- - Longans

40

20

15

10

5

0

0810

90

20

- - Lychees

40

20

15

10

5

0

0810

90

90

- - Other

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0811

 

 

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

 

 

 

 

 

 

0811

10

00

- Strawberries

40

20

15

10

5

0

0811

20

00

- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries

40

20

15

10

5

0

0811

90

00

- Other

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0812

 

 

Fruit and nuts, 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

 

 

 

 

 

 

0812

10

00

- Cherries

40

20

15

10

5

0

0812

90

00

- Other

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0813

 

 

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

 

 

 

 

 

 

0813

10

00

- Apricots

40

20

15

10

5

0

0813

20

00

- Prunes

40

20

15

10

5

0

0813

30

00

- Apples

40

20

15

10

5

0

0813

40

00

- Other dried fruits

40

20

15

10

5

0

0813

50

00

- Mixtures of nuts or dried fruits of this Chapter

40

20

15

10

5

0

 

 

 

 

 

 

 

 

 

 

0814

00

00

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

20

10

10

5

5

0

 

GOODS ITEMS NOT PARTICIPATING IN THE EARLY HARVEST PROGRAM OF THE FRAMEWORK AGREEMENT ON ASEAN-CHINA COMPREHENSIVE ECONOMIC COOPERATION
(Promulgated together with the Government’s Decree No. 99/2004/ND-CP of February 25, 2004)

No.

HS Code

Description of goods

MFN (%)

 

0105

 

 

Live poultry, 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:

 

1

0105

11

90

- - - Other

5

 

 

 

 

- Other:

 

 

0105

92

 

- - Fowls of the species Gallus domesticus, weighing not more than 2,000 g:

 

2

0105

92

20

- - - Fighting cocks

5

3

0105

92

90

- - - Other

5

 

0105

93

 

- - Fowls of the species Gallus domesticus, weighing more than 2,000:

 

4

0105

93

20

- - - Fighting cocks

5

5

0105

93

90

- - - Other

5

 

0105

99

 

- - Other:

 

6

0105

99

20

- - - Other ducks

5

7

0105

99

40

- - - Other geese, turkeys and guinea fowls

5

 

0207

 

 

Meat and edible offal, of the poultry of Heading No. 01.05, fresh, chilled or frozen

 

 

 

 

 

- Of fowls of the species Gallus Domesticus:

 

8

0207

11

00

- - Not cut in pieces, fresh or chilled

20

9

0207

12

00

- - Not cut in pieces, frozen

20

10

0207

13

00

- - Cuts and offal, fresh or chilled

20

 

0207

14

 

- - Cuts and offal, frozen:

 

11

0207

14

10

- - - Wings

20

12

0207

14

20

- - - Thighs

20

13

0207

14

30

- - - Livers

20

14

0207

14

90

- - - Other 

20

 

 

 

 

- Of turkeys:

 

15

0207

26

00

- - Cuts and offal, fresh or chilled

20

 

0207

27

 

- - Cuts and offal, frozen:

 

16

0207

27

10

- - - Livers

20

17

0207

27

90

- - - Other

20

 

0407

 

 

Birds’ eggs, in shell, fresh, preserved or cooked

 

 

 

 

 

- For hatching:

 

18

0407

00

11

- - Hens’ eggs

0

19

0407

00

12

- - Ducks’ eggs 

0

20

0407

00

19

- - Other

0

 

 

 

 

- Other:

 

21

0407

00

91

- - Hens’ eggs

40

22

0407

00

92

- - Ducks’ eggs

40

23

0407

00

99

- - Other

40

 

0805

 

 

Citrus fruit, fresh or dried

 

24

0805

40

00

- Grapefruit 

40

25

0805

50

00

- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

40

26

0805

90

00

- Other

40

 

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Thuộc tính Văn bản pháp luật 99/2004/ND-CP

Loại văn bảnNghị định
Số hiệu99/2004/ND-CP
Cơ quan ban hành
Người ký
Ngày ban hành25/02/2004
Ngày hiệu lực01/01/2004
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
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Lược đồ Decree No. 99/2004/ND-CP of February 25, 2004, on promulgating Vietnam’s 2004-2008 list of goods and their import tax rates for implementation of the early harvest program of the frame-work Agreement On ASEAN-China Comprehensive Economic Cooperation


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          Decree No. 99/2004/ND-CP of February 25, 2004, on promulgating Vietnam’s 2004-2008 list of goods and their import tax rates for implementation of the early harvest program of the frame-work Agreement On ASEAN-China Comprehensive Economic Cooperation
          Loại văn bảnNghị định
          Số hiệu99/2004/ND-CP
          Cơ quan ban hànhChính phủ
          Người kýPhan Văn Khải
          Ngày ban hành25/02/2004
          Ngày hiệu lực01/01/2004
          Ngày công báo...
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          Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
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          Cập nhật18 năm trước

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              Văn bản gốc Decree No. 99/2004/ND-CP of February 25, 2004, on promulgating Vietnam’s 2004-2008 list of goods and their import tax rates for implementation of the early harvest program of the frame-work Agreement On ASEAN-China Comprehensive Economic Cooperation

              Lịch sử hiệu lực Decree No. 99/2004/ND-CP of February 25, 2004, on promulgating Vietnam’s 2004-2008 list of goods and their import tax rates for implementation of the early harvest program of the frame-work Agreement On ASEAN-China Comprehensive Economic Cooperation

              • 25/02/2004

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