Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697640403869.pdf (Australia)
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) Annex I Schedule of Tariff Commitments of Viet Nam Section F: For New Zealand Chapter 1 - Live animals Live horses, asses, mules and hinnies.
- Horses: - - Pure-bred breeding animals - - Other - Asses: - - Pure-bred breeding animals - - Other - Other Live bovine animals.

- Cattle: - - Pure-bred breeding animals - - Other: - - - Male cattle (including oxen) - - - Other - Buffalo: - - Pure-bred breeding animals - - Other - Other: - - Pure-bred breeding animals - - Other Live swine.

- Pure-bred breeding animals - Other: - - Weighing less than 50 kg - - Weighing 50 kg or more Live sheep and goats.
- Sheep: - - Pure-bred breeding animals - - Other - Goats: - - Pure-bred breeding animals - - Other that fowls of is to say, Live poultry, the species Gallus domesticus , ducks, geese, turkeys and guinea fowls.
- Weighing not more than 185 g: - - Fowls of the species Gallus domesticus : - - - Breeding fowls - - - Other - - Turkeys: - - - Breeding turkeys - - - Other - - Ducks: - - - Breeding ducklings - - - Other - - Geese: - - - Breeding goslings - - - Other - - Guinea fowls: - - - Breeding guinea fowls - - - Other - Other: - - Fowls of the species Gallus domesticus : - - - Breeding fowls, other than fighting cocks - - - Fighting cocks - - - Other: - - - - Weighing not more than 2 kg - - - - Other - - Other: - - - Breeding ducks 0 5 0 5 5 0 5 5 0 5 0 5 0 5 5 0 5 0 5 0 10 ANNEX I - VIET NAM - 1874 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 0105.99.20 0105.99.30 - - - Other ducks - - - Breeding geese, turkeys and guinea fowls 0105.99.40 - - - Other geese, turkeys and guinea fowls 01.06 0106.11.00 0106.12.00 0106.13.00 0106.14.00 0106.19.00 0106.20.00 0106.31.00 0106.32.00 0106.33.00 0106.39.00 0106.41.00 0106.49.00 0106.90.00 Other live animals.
- Mammals: - - Primates - - Whales, dolphins and porpoises (mammals of the order Cetacea ); manatees and dugongs (mammals of the order Sirenia ); seals, sea lions and walruses the suborder (mammals of Pinnipedia ) - - Camels and other camelids (Camelidae ) - - Rabbits and hares - - Other - Reptiles (including snakes and turtles) - Birds: - - Birds of prey - - Psittaciformes (including parrots, parakeets, macaws and cockatoos) - - Ostriches; emus (Dromaius novaehollandiae ) - - Other - Insects: - - Bees - - Other - Other 02 Chapter 2 - Meat and edible meat offal Meat of bovine animals, fresh or chilled.
- Carcasses and half-carcasses - Other cuts with bone in - Boneless Meat of bovine animals, frozen.

- Carcasses and half-carcasses - Other cuts with bone in - Boneless Meat of swine, fresh, chilled or frozen.

- Fresh or chilled: - - Carcasses and half-carcasses - - Hams, shoulders and cuts thereof, with bone in - - Other - Frozen: - - Carcasses and half-carcasses - - Hams, shoulders and cuts thereof, with bone in - - Other fresh, chilled or Meat of sheep or goats, frozen.
- Carcasses and half-carcasses of lamb, fresh or chilled - Other meat of sheep, fresh or chilled: - - Carcasses and half-carcasses - - Other cuts with bone in - - Boneless - Carcasses and half-carcasses of lamb, frozen - Other meat of sheep, frozen: - - Carcasses and half-carcasses - - Other cuts with bone in - - Boneless - Meat of goats Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.
ANNEX I - VIET NAM - 1875 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0
25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.
- Of bovine animals, fresh or chilled - Of bovine animals, frozen: - - Tongues - - Livers - - Other - Of swine, fresh or chilled - Of swine, frozen: - - Livers - - Other - Other, fresh or chilled - Other, frozen the poultry of Meat and edible offal, of heading 01.05, fresh, chilled or frozen.
- Of fowls of the species Gallus domesticus : - - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen - - Cuts and offal, fresh or chilled - - Cuts and offal, frozen: - - - Wings - - - Thighs - - - Livers - - - Other: - - - - Mechanically deboned or separated meat - - - - Other - Of turkeys: - - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen - - Cuts and offal, fresh or chilled - - Cuts and offal, frozen: - - - Livers - - - Other: - - - - Mechanically deboned or separated meat - - - - Other - Of ducks: - - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen - - Fatty livers, fresh or chilled - - Other, fresh or chilled - - Other, frozen - Of geese: - - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen - - Fatty livers, fresh or chilled - - Other, fresh or chilled - - Other, frozen - Of guinea fowls fresh, Other meat and edible meat offal, chilled or frozen.
- Of rabbits or hares - Of primates - Of whales, dolphins and porpoises (mammals the order Cetacea ); of manatees and of the order Sirenia ); of dugongs (mammals of seals, sea lions and walruses (mammals of the suborder Pinnipedia ): 0208.40.10 - - Of whales, dolphins and porpoises (mammals the order Cetacea ); of manatees and of dugongs (mammals of the order Sirenia ) 0208.40.90 0208.50.00 0208.60.00 - - Other - Of reptiles (including snakes and turtles) - Of camels and other camelids (Camelidae ) 10.7
13.3 0 5 0 13.3 0 0 0 0 0 0 0 0 0 4 0 10.7 10.7 0 4 0 10.7 0 0 0 0 0 0 ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 0208.90 0208.90.10 0208.90.90 - Other: - - Frogs' legs - - Other frozen, salted, Pig fat,
0301.19.90 0301.91.00 frozen, salted, Pig fat, free of lean meat, and poultry fat, not rendered or otherwise fresh, chilled, in brine, dried or smoked.
- Of pigs - Other extracted, Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.
- Meat of swine: - - Hams, shoulders and cuts thereof, with bone in - - Bellies (streaky) and cuts thereof - - Other: - - - Bacon or boneless hams - - - Other - Meat of bovine animals - Other, meat or meat offal: - - Of primates - - Of whales, dolphins and porpoises (mammals the order Cetacea ); of manatees and of the order Sirenia ); of dugongs (mammals of seals, sea lions and walruses (mammals of the suborder Pinnipedia ): including edible flours and meals of - - - Of whales, dolphins and porpoises (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ) - - - Other - - Of reptiles (including snakes and turtles) - - Other: - - - Freeze dried chicken dice - - - Dried pork skin - - - Other Chapter 3 - Fish and crustaceans, molluscs and other aquatic invertebrates Live fish.
- Ornamental fish: - - Freshwater: - - - Fry - - - Other: - - - - Koi carp (Cyprinus carpio ) - - - - Goldfish (Carassius auratus) - - - - Siamese fighting fish (Beta splendens ) - - - - Oscars (Astonotus ocellatus) - - - - Arowanas (Scleropages formosus ) - - - - Other - - Other: - - - Fry - - - Other - Other live fish: - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0301.92.00 0301.93 - - Eels (Anguilla spp.)
- - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus ): 0301.93.10 - - - Breeding, other than fry ANNEX I - VIET NAM - 1877 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%)
 Year 24 (%) - - - Other - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis ) - - Southern bluefin tunas (Thunnus maccoyii ) - - Other: - - - Milkfish or lapu lapu fry: - - - - Breeding - - - - Other - - - Other fish fry: - - - - Breeding - - - - Other - - - Other marine fish: - - - - Milkfish, breeding - - - - Other - - - Other, freshwater fish Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.
- Salmonidae, excluding livers and roes: - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus Oncorhynchus clarki, aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster ) - Pacific salmon (Oncorhynchus nerka, - Oncorhynchus gorbuscha, Oncorhynchus keta, tschawytscha, Oncorhynchus Oncorhynchus kisutch, and Oncorhynchus rhodurus ) Oncorhynchus masou - - Atlantic salmon (Salmo salar ) and Danube salmon (Hucho hucho ) - - Other Bothidae, - Flat Cynoglossidae, Soleidae, Scophthalmidae and Citharidae ), excluding livers and roes: (Pleuronectidae, fish - - Halibut Hippoglossus stenolepis ) (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, - - Plaice (Pleuronectes platessa ) - - Sole (Solea spp. )
- -Turbots (Psetta maxima ) - - Other the genus Thunnus ), skipjack or - Tunas (of stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis ), excluding livers and roes: - Albacore or longfinned tunas (Thunnus - alalunga ) - - Yellowfin tunas (Thunnus albacares ) - - Skipjack or stripe-bellied bonito - - Bigeye tunas (Thunnus obesus ) - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis ) - - Southern bluefin tunas (Thunnus maccoyii ) Sardinops - - Other - Herrings (Clupea harengus, Clupea pallasii ), anchovies (Engraulis spp.
), sardines (Sardina pilchardus, sardinella (Sardinella spp.

), brisling or sprats (Sprattus scombrus, (Scomber sprattus ), mackerel Scomber australasicus, Scomber japonicus ), jack and horse mackerel (Trachurus spp.

), cobia (Rachycentron swordfish (Xiphias gladius ), excluding livers and roes: canadum ) spp.

), and 0302.41.00 - - Herrings (Clupea harengus, Clupea pallasii ) 0302.42.00 - - Anchovies (Engraulis spp. )
20 12 0 10.8 0 9.6 0 8.4 0 7.2 0 6 0 4.8 0 3.6 0 2.4 0 1. Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 1878 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 0302.43.00 0302.44.00 0302.45.00 0302.46.00 0302.47.00 0302.51.00 0302.52.00 0302.53.00 0302.54.00 0302.55.00 0302.56.00 0302.59.00 0302.71.00 0302.72 0302.72.10 0302.72.90 0302.73 0302.73.10 0302.73.90 0302.74.00 0302.79.00 0302.81.00 0302.82.00 0302.83.00 0302.84.00 0302.85.00 0302.89.12 0302.89.13 0302.89.14 - Sardines (Sardina pilchardus, Sardinops - spp.
), sardinella (Sardinella spp.

), brisling or sprats (Sprattus sprattus ) - Mackerel (Scomber scombrus, Scomber - australasicus, Scomber japonicus ) - - Jack and horse mackerel (Trachurus spp. )
- - Cobia (Rachycentron canadum ) - - Swordfish (Xiphias gladius ) - Fish Euclichthyidae, Melanonidae, Merlucciidae, Moridae Muraenolepididae , excluding livers and roes: families Bregmacerotidae, Macrouridae, Gadidae, and the of - Blue whitings (Micromesistius poutassou, - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus ) - - Haddock (Melanogrammus aeglefinus ) - - Coalfish (Pollachius virens ) - - Hake (Merluccius spp., Urophycis spp. )
- - Alaska Pollack (Theragra chalcogramma ) - Micromesistius australis ) - - Other - catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus carpio, carp Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Mylopharyngodon piceus ), eels (Anguilla spp.

), Nile perch (Lates niloticus ) and snakeheads (Channa spp.

), excluding livers and roes: spp., Cirrhinus (Oreochromis (Cyprinus Tilapias spp.

), spp.

), - - Tilapias (Oreochromis spp. )


- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.

): - - - Yellowtail catfish (Pangasius pangasius ) - - - Other - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus): - - - Mrigal (Cirrhinus cirrhosus ) - - - Other - - Eels (Anguilla spp. )
- - Other - Other fish, excluding livers and roes: - - Dogfish and other sharks - - Rays and skates (Rajidae ) - - Toothfish (Dissostichus spp. )

- - Seabass (Dicentrarchus spp. )
- - Seabream (Sparidae ) - - Other: - - - Marine fish: - - - - Longfin mojarra (Pentaprion longimanus ) - - - - Bluntnose lizardfish (Trachinocephalus myops ) - - - - Savalai hairtails (Lepturacanthus savala ), belangerii ), Belanger’s Reeve’s croakers (Chrysochir aureus ) and bigeye croakers (Pennahia anea ) croakers (Johnius 0302.89.15 - - - - Indian mackerel (Rastrelliger kanagurta ) and island mackerel (Rastrelliger faughni ) 0302.89.16 0302.89.17 0302.89.18 - - - Torpedo scads (Megalaspis cordyla ), - spotted sicklefish (Drepane punctata ) and great barracudas (Sphyraena barracuda ) - - - - Silver pomfrets (Pampus argenteus ) and black pomfrets (Parastromatus niger ) - argentimaculatus ) - Mangrove red snappers (Lutjanus - - 0
ANNEX I - VIET NAM - 1879 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 0302.89.19 0302.89.22 0302.89.24 0302.89.26 0302.89.27 0302.89.28 0302.89.29 0302.90.00 03.03 0303.11.00 0303.12.00 0303.13.00 0303.14.00 0303.19.00 0303.23.00 0303.24.00 0303.25.00 0303.26.00 0303.29.00 0303.31.00 0303.32.00 0303.33.00 0303.34.00 0303.39.00 0303.41.00 0303.42.00 0303.43.00 0303.44.00 0303.45.00 - (Trichogaster - - - - Other - - - Other: - - - - Rohu (Labeo rohita ), catla (Catla catla ) and swamp barb (Puntius chola ) - - Snakeskin gourami - pectoralis ) - - - - Indian threadfins (Polynemus indicus ) and silver grunts (pomadasys argenteus ) - - - - Hilsa shad (Tenualosa ilisha ) - - - - Wallago (Wallago attu ) and giant river- catfish (Sperata seenghala ) - - - - Other - Livers and roes Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
- Salmonidae, excluding livers and roes: - - Sockeye salmon (red salmon) (Oncorhynchus nerka ) salmon (Oncorhynchus - gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ) - Other Pacific Oncorhynchus - - Atlantic salmon (Salmo salar ) and Danube salmon (Hucho hucho ) - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus Oncorhynchus clarki, aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster ) spp.

), spp.
), spp.

), Tilapias (Oreochromis - - Other catfish - (Pangasius spp., Silurus spp., Clarias spp., Ictalurus carpio, carp Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Mylopharyngodon piceus ), eels (Anguilla spp.

), Nile perch (Lates niloticus ) and snakeheads (Channa spp.

), excluding livers and roes spp., Cirrhinus (Cyprinus - - Tilapias (Oreochromis spp. )

- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. )
- - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) - - Eels (Anguilla spp. )

- - Other Bothidae, - Flat Cynoglossidae, Soleidae, Scophthalmidae and Citharidae ), excluding livers and roes: (Pleuronectidae, fish - - Halibut Hippoglossus stenolepis ) (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, - - Plaice (Pleuronectes platessa ) - - Sole (Solea spp. )
- - Turbots (Psetta maxima ) - - Other the genus Thunnus ), skipjack or - Tunas (of stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis ), excluding livers and roes: - Albacore or longfinned tunas (Thunnus - alalunga ) - - Yellowfin tunas (Thunnus albacares ) - - Skipjack or stripe-bellied bonito - - Bigeye tunas (Thunnus obesus ) - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis ) ANNEX I - VIET NAM - 1880 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0
 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 0303.46.00 - - Southern bluefin tunas (Thunnus maccoyii ) 0303.49.00 - - Other - Herrings (Clupea harengus, Clupea pallasii ), sardines (Sardina pilchardus, Sardinops spp.
), sardinella (Sardinella spp.

), brisling or sprats (Sprattus (Scomber sprattus ), mackerel scombrus, Scomber australasicus, Scomber japonicus ), jack and horse mackerel (Trachurus spp.
), cobia (Rachycentron canadum ) and swordfish (Xiphias gladius ), excluding livers and roes: 0303.51.00 - - Herrings (Clupea harengus, Clupea pallasii ) 0303.53.00 0303.54.00 0303.55.00 0303.56.00 0303.57.00 0303.63.00 0303.64.00 0303.65.00 0303.66.00 0303.67.00 0303.68.00 0303.69.00 0303.81.00 0303.82.00 0303.83.00 0303.84.00 0303.89 0303.89.12 0303.89.13 0303.89.14 - Sardines (Sardina pilchardus, Sardinops - spp.

), sardinella (Sardinella spp.


), brisling or sprats (Sprattus sprattus ) - Mackerel (Scomber scombrus, Scomber - australasicus, Scomber japonicus ) - - Jack and horse mackerel (Trachurus spp. )
- - Cobia (Rachycentron canadum ) - - Swordfish (Xiphias gladius ) - Fish Euclichthyidae, Melanonidae, Merlucciidae, Moridae Muraenolepididae , excluding livers and roes: families Bregmacerotidae, Macrouridae, Gadidae, and the of - Blue whitings (Micromesistius poutassou, - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus ) - - Haddock (Melanogrammus aeglefinus ) - - Coalfish (Pollachius virens ) - - Hake (Merluccius spp., Urophycis spp. )
- - Alaska Pollack (Theragra chalcogramma ) - Micromesistius australis ) - - Other - Other fish, excluding livers and roes: - - Dogfish and other sharks - - Rays and skates (Rajidae ) - - Toothfish (Dissostichus spp. )

- - Seabass (Dicentrarchus spp. )
- - Other: - - - Marine fish: - - - - Longfin mojarra (Pentaprion longimanus ) - - - - Bluntnose lizardfish (Trachinocephalus myops ) - - - - Savalai hairtails (Lepturacanthus savala ), belangerii ), Belanger’s Reeve’s croakers (Chrysochir aureus ) and bigeye croakers (Pennahia anea ) croakers (Johnius 0303.89.15 - - - - Indian mackerel (Rastrelliger kanagurta ) and island mackerel (Rastrelliger faughni ) 0303.89.16 0303.89.17 0303.89.18 0303.89.19 0303.89.22 0303.89.24 0303.89.26 0303.89.27 - - - Torpedo scads (Megalaspis cordyla ), - spotted sicklefish (Drepane punctata ) and great barracudas (Sphyraena barracuda ) - - - Mangrove red snappers (Lutjanus - - - - Silver pomfrets (Pampus argenteus ) and black pomfrets (Parastromatus niger ) - argentimaculatus ) - - - - Other - - - Other: - - - - Rohu (Labeo rohita ), catla (Catla catla ) and swamp barb (Puntius chola ) - - Snakeskin gourami - pectoralis ) - - - - Indian threadfins (Polynemus indicus ) and silver grunts (pomadasys argenteus ) - - - - Hilsa shad (Tenualosa ilisha ) (Trichogaster - ANNEX I - VIET NAM - 1881 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - - - Wallago (Wallago attu ) and giant river- catfish (Sperata seenghala ) - - - - Other - Livers and roes: - - Livers - - Roes Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
- Fresh or chilled fillets of tilapias (Oreochromis spp.

), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.

), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus ), eels (Anguilla spp.

), Nile and snakeheads (Channa spp.

): niloticus ) (Lates perch - - Tilapias (Oreochromis spp. )

- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. )
- - Nile Perch (Lates niloticus ) - - Other - Fresh or chilled fillets of other fish: salmon (Oncorhynchus nerka, - Oncorhynchus gorbuscha, Oncorhynchus keta, tschawytscha, Oncorhynchus Oncorhynchus and kisutch, Oncorhynchus salmon (Salmo salar ) and Danube salmon (Hucho hucho ) rhodurus ), Atlantic Oncorhynchus - Pacific masou - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster ) - fish Flat (Pleuronectidae, Bothidae, - Cynoglossidae, Soleidae, Scophthalmidae and Citharidae ) - Fish of - Euclichthyidae, Melanonidae, Merlucciidae, Moridae Muraenolepididae the families Bregmacerotidae, Macrouridae, and Gadidae, - Tilapias - - Swordfish (Xiphias gladius ) - - Toothfish (Dissostichus spp. )
- - Other - Other, fresh or chilled: (Oreochromis - catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus carpio, carp Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Mylopharyngodon piceus ), eels (Anguilla spp.

), Nile perch (Lates niloticus ) and snakeheads (Channa spp. )

spp., Cirrhinus (Cyprinus spp.

), spp.


), - - Salmonidae - - Fish of Euclichthyidae, Melanonidae, Merlucciidae, Moridae Muraenolepididae the families Bregmacerotidae, Macrouridae, and Gadidae, 0304.54.00 0304.55.00 0304.59.00 - - Swordfish (Xiphias gladius ) - - Toothfish (Dissostichus spp. )
- - Other ANNEX I - VIET NAM - 1882 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) tilapias (Oreochromis spp.
), - Frozen fillets of catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.

), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Mylopharyngodon piceus ), eels (Anguilla spp.

), Nile perch (Lates niloticus ) and snakeheads (Channa spp.
): spp., Cirrhinus 0304.61.00 0304.62.00 0304.63.00 0304.69.00 0304.71.00 0304.72.00 0304.73.00 0304.74.00 0304.75.00 0304.79.00 0304.81.00 0304.82.00 0304.83.00 0304.84.00 0304.85.00 0304.86.00 0304.87.00 0304.89.00 0304.91.00 0304.92.00 0304.93.00 - - Tilapias (Oreochromis spp. )

- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. )
- - Nile Perch (Lates niloticus ) - - Other - Frozen fillets of Bregmacerotidae, Macrouridae, Moridae and Muraenolepididae : the families Euclichthyidae, Gadidae, Merlucciidae, Melanonidae, fish of - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus ) - - Haddock (Melanogrammus aeglefinus ) - - Coalfish (Pollachius virens ) - - Hake (Merluccius spp., Urophycis spp. )
- - Alaska Pollack (Theragra chalcogramma ) - - Other - Frozen fillets of other fish: salmon (Oncorhynchus nerka, - Oncorhynchus gorbuscha, Oncorhynchus keta, tschawytscha, Oncorhynchus Oncorhynchus and kisutch, Oncorhynchus salmon (Salmo salar ) and Danube salmon (Hucho hucho ) rhodurus ), Atlantic Oncorhynchus - Pacific masou - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus Oncorhynchus clarki, aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster ) - fish Flat (Pleuronectidae, Bothidae, - Cynoglossidae, Soleidae, Scophthalmidae and Citharidae ) - - Swordfish (Xiphias gladius ) - - Toothfish (Dissostichus spp. )
- - Herrings (Clupea harengus, Clupea pallasii ) - - Tunas (of the genus Thunnus ), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis ) - Tilapias - - Other - Other, frozen: - - Swordfish (Xiphias gladius ) - - Toothfish (Dissostichus spp. )

(Oreochromis - catfish (Pangasius spp., Silurus spp., Clarias spp., carpio, (Cyprinus Ictalurus carp Ctenopharyngodon Carassius Carassius, idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus ), eels (Anguilla spp.
), Nile and snakeheads (Channa spp. )

niloticus ) (Lates spp.

), spp.
), perch 0304.94.00 0304.95.00 - - Alaska Pollack (Theragra chalcogramma ) the families Bregmacerotidae, - Fish of - Macrouridae, Euclichthyidae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae , other than Alaska Pollack (Theragra chalcogramma ) Gadidae, 0304.99.00 - - Other ANNEX I - VIET NAM - 1883 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%)
 Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 03.05 0305.10.00 0305.20 0305.20.10 0305.20.90 0305.31.00 0305.32.00 0305.39 0305.39.10 0305.39.20 0305.39.90 0305.41.00 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.
- Flours, meals and pellets of fish, fit for human consumption - Livers and roes of fish, dried, smoked, salted or in brine: - - Of freshwater fish, dried, salted or in brine - - Other - Fish fillets, dried, salted or in brine, but not smoked: (Oreochromis - catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus carpio, carp Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Mylopharyngodon piceus ), eels (Anguilla spp.
), Nile perch (Lates niloticus ) and snakeheads (Channa spp. )

spp., Cirrhinus - Tilapias (Cyprinus spp.

), spp.
), - - Fish of Euclichthyidae, Melanonidae, Merlucciidae, Moridae Muraenolepididae the families Bregmacerotidae, Macrouridae, and Gadidae, - - Other: - - - Freshwater garfish (Xenentodon cancila ), yellowstriped goatfish (Upeneus vittatus ) and long-rakered trevally (Ulua mentalis ) - - - Savalai hairtails (Lepturacanthus savala ), belangerii ), Belanger’s Reeve’s croakers (Chrysochir aureus ) and bigeye croakers (Pennahia anea ) croakers (Johnius - Pacific - - - Other - Smoked fish, including fillets, other than edible fish offal: salmon (Oncorhynchus nerka, - Oncorhynchus gorbuscha, Oncorhynchus keta, tschawytscha, Oncorhynchus Oncorhynchus and kisutch, Oncorhynchus salmon (Salmo salar ) and Danube salmon (Hucho hucho ) rhodurus ), Atlantic Oncorhynchus masou 0305.42.00 - - Herrings (Clupea harengus, Clupea pallasii ) 0305.43.00 0305.44.00 0305.49.00 0305.51.00 0305.59 0305.59.20 0305.59.90 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus Oncorhynchus clarki, aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster ) spp.
), spp.

), - Tilapias (Oreochromis - catfish (Pangasius spp., Silurus spp., Clarias spp., carpio, Ictalurus carp Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Mylopharyngodon piceus ), eels (Anguilla spp.

), Nile perch (Lates niloticus ) and snakeheads (Channa spp. )
spp., Cirrhinus (Cyprinus - - Other - Dried fish, other than edible fish offal, whether or not salted but not smoked: - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus ) - - Other: - - - Marine fish - - - Other - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: 20 20 20 20 20 20 20 20 15 20 20 20 20 20 20 20 ANNEX I - VIET NAM - 1884 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 0305.61.00 - - Herrings (Clupea harengus, Clupea pallasii ) Year 25 and Subsequent Years (%) - Tilapias - - Cod (Gadus morhua, Gadus ogac, Gadus
 macrocephalus ) - - Anchovies (Engraulis spp. )
(Oreochromis - catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus carpio, carp Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Mylopharyngodon piceus ), eels (Anguilla spp.

), Nile perch (Lates niloticus ) and snakeheads (Channa spp. )

spp., Cirrhinus (Cyprinus spp.

), spp.
), - - Other: - - - Marine fish - - - Other - Fish fins, heads, tails, maws and other edible fish offal: - - Shark fins - - Fish heads, tails and maws: - - - Fish maws - - - Other - - Other Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; 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.
- Rock lobster and other sea crawfish - Frozen: - (Palinurus spp., Panulirus spp., Jasus spp. )

- - Lobsters (Homarus spp. )
- - Crabs: - - - Soft shell crabs - - - Other - - Norway lobsters (Nephrops norvegicus ) - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon ) - - Other shrimps and prawns: - - - Giant tiger prawns (Penaeus monodon) - - - Whiteleg shrimps (Liptopenaeus vannamei) - - Giant river prawns (Macrobrachium - rosenbergii ) - - - Other - - Other, including flours, meals and pellets of crustaceans, fit for human consumption - Not frozen: - (Palinurus spp., Panulirus spp., Jasus spp.
): - Rock lobster and other sea crawfish - - - Breeding - - - Other, live - - - Fresh or chilled - - - Other: - - - - In airtight containers - - - - Other - - Lobsters (Homarus spp.
): - - - Breeding - - - Other, live - - - Fresh or chilled - - - Other: - - - - In airtight containers - - - - Other - - Crabs: ANNEX I - VIET NAM - 1885 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%)
 Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 0306.24.10 0306.24.20 0306.24.91 0306.24.99 0306.25.00 0306.26 0306.26.10 0306.26.20 0306.26.30 0306.26.41 0306.26.49 0306.26.91 0306.26.99 0306.27 0306.27.11 - - - Live - - - Fresh or chilled - - - Other: - - - - In airtight containers - - - - Other - - Norway lobsters (Nephrops norvegicus ) - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon ): - - - Breeding - - - Other, live - - - Fresh or chilled - - - Dried: - - - - In airtight containers - - - - Other - - - Other: - - - - In airtight containers - - - - Other - - Other shrimps and prawns: - - - Breeding: - - - - Giant tiger prawns (Penaeus monodon) 0306.27.12 - - - - Whiteleg shrimps (Litopenaeus vannamei ) 0306.27.19 0306.27.21 - - - - Other - - - Other, live: - - - - Giant tiger prawns (Penaeus monodon) 0306.27.22 - - - - Whiteleg shrimps (Litopenaeus vannamei) 0306.27.29 0306.27.31 - - - - Other - - - Fresh or chilled: - - - - Giant tiger prawns (Penaeus monodon) 0306.27.32 - - - - Whiteleg shrimps (Litopenaeus vannamei) 0306.27.39 0306.27.41 0306.27.49 0306.27.91 0306.27.99 0306.29 0306.29.10 0306.29.20 0306.29.30 0306.29.91 0306.29.99 03.07 0307.11 0307.11.10 0307.11.20 0307.19 0307.19.10 0307.19.20 0307.19.30 0307.21 0307.21.10 0307.21.20 - - - - Other - - - Dried: - - - - In airtight containers - - - - Other - - - Other: - - - - In airtight containers - - - - Other - - Other, including flours, meals and pellets of crustaceans, fit for human consumption: - - - Live - - - Fresh or chilled - - - Flours, meals and pellets - - - Other: - - - - In airtight containers - - - - Other Molluscs, whether in shell or not, live, fresh, chilled, in brine; frozen, dried, salted or smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.
- Oysters: - - Live, fresh or chilled: - - - Live - - - Fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine - - - Smoked - Scallops, genera Pecten, Chlamys or Placopecten : - - Live, fresh or chilled: - - - Live - - - Fresh or chilled including queen scallops, of the ANNEX I - VIET NAM - 1886 3.3 0 0 0 0 0 0 1. 0
Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - Other: - - - Frozen - - - Dried, salted or in brine; smoked - Mussels (Mytilus spp., Perna spp.
): - - Live, fresh or chilled: - - - Live - - - Fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine; smoked Rossia - Cuttle macrosoma, squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.

): officinalis, Sepiola (Sepia spp. )

and fish - - Live, fresh or chilled: - - - Live - - - Fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine - - - Smoked - Octopus (Octopus spp.
): - - Live, fresh or chilled: - - - Live - - - Fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine - - - Smoked - Snails, other than sea snails: - - Live - - Fresh, chilled or frozen - - Dried, salted or in brine; smoked - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae ): Mactridae, - - Live, fresh or chilled: - - - Live - - - Fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine; smoked - Abalone (Haliotis spp.
): - - Live, fresh or chilled: - - - Live - - - Fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine; smoked - Other, including flours, meals and pellets, fit for human consumption: - - Live, fresh or chilled: - - - Live - - - Fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine; smoked - - - Other live, fresh, chilled, Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.
ANNEX I - VIET NAM - 1887 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%)
 Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) (Stichopus japonicus, cucumbers - Sea Holothurioidea ): - - Live, fresh or chilled: - - - Live - - - Fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine - - - Smoked - Sea lividus, Paracentrotus Echichinus esculentus ): urchins (Strongylocentrotus Loxechinus spp., albus, - - Live, fresh or chilled: - - - Live - - - Fresh or chilled - - Other: - - - Frozen - - - Dried, salted or in brine - - - Smoked - Jellyfish (Rhopilema spp.
): - - Live - - Fresh or chilled - - Frozen - - Dried, salted or in brine - - Smoked - Other: - - Live - - Fresh or chilled - - Frozen - - Dried, salted or in brine - - Smoked - - Other Chapter 4 - Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
- Of a fat content, by weight, not exceeding 1%: - - In liquid form - - Other - Of a fat content, by weight, exceeding 1% but not exceeding 6%: - - In liquid form - - Other - Of a fat content, by weight, exceeding 6 % but not exceeding 10 %: - - Milk in liquid form - - Milk in frozen form - - Other - Of a fat content, by weight, exceeding 10 %: - - In liquid form - - Other Milk and cream, concentrated or containing added sugar or other sweetening matter.
- Not containing added sugar or other - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: - sweetening matter: - - - In containers of a gross weight of 20 kg or more - - - Other - - Other: - - - In containers of a gross weight of 20 kg or more - - - Other ANNEX I - VIET NAM - 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 0402.21 0402.21.20 0402.21.90 0402.29 0402.29.20 0402.29.90 0402.91.00 0402.99.00 04.03 0403.10 0403.10.20 0403.10.90 0403.90 0403.90.10 0403.90.90 04.04 - Not containing added sugar or other - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: - sweetening matter: - - - In containers of a gross weight of 20 kg or more - - - Other - - Other: - - - In containers of a gross weight of 20 kg or more - - - Other - Other: - sweetening matter - - Other - Not containing added sugar or other 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.
- Yogurt: - - In liquid form, whether or not condensed - - Other - Other: - - Buttermilk - - Other 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 sweetening matter, not elsewhere specified or included.
0404.10.00 - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter 0404.90.00 - Other 04.05 0405.10.00 0405.20.00 0405.90 0405.90.10 0405.90.20 0405.90.30 0405.90.90 04.06 0406.10 0406.10.10 0406.10.20 0406.20 0406.20.10 0406.20.90 0406.30.00 0406.40.00 Butter and other fats and oils derived from milk; dairy spreads.

- Butter - Dairy spreads - Other: - - Anhydrous butterfat - - Butteroil - - Ghee - - Other cheese, Cheese and curd.
- Fresh (unripened or uncured) cheese, including whey cheese, and curd: - - Fresh (unripened or uncured) including whey cheese - - Curd - Grated or powdered cheese, of all kinds: - - In packages of a gross weight exceeding 20kg - - Other - Processed cheese, not grated or powdered - Blue-veined containing roqueforti other cheese by Penicillium and produced cheese veins 0406.90.00 - Other cheese 04.07 0407.11.00 fresh, preserved or in shell, Birds’ eggs, cooked.
- Fertilised eggs for incubation: - - Of fowls of the species Gallus domesticus ANNEX I - VIET NAM - 1889 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ
 TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ Year 25 and Subsequent Years (%) 0 0 TRQ TRQ TRQ TRQ TRQ TRQ 0407.19 0407.19.10 0407.19.90 0407.21.00 0407.29 0407.29.10 0407.29.90 0407.90 0407.90.10 0407.90.20 0407.90.90 04.08 - - Other: - - - Of ducks - - - Other - Other fresh eggs: - - Of fowls of the species Gallus domesticus (in- quota) - - Other: - - - Of ducks (in-quota) - - - Other (in-quota) - Other: - - Of fowls of the species Gallus domesticus (in- quota) - - Of ducks (in-quota) - - Other (in-quota) Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, otherwise preserved, whether or not containing added sugar or other sweetening matter.
frozen or 0408.11.00 0408.19.00 0408.91.00 0408.99.00 - Egg yolks: - - Dried - - Other - Other: - - Dried - - Other 0409.00.00 Natural honey.

04.10 0410.00.10 0410.00.90 05 animal origin, not Edible products of elsewhere specified or included.

- Birds' nests - Other 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.
05.02 0502.10.00 0502.90.00 0504.00.00 05.05 0505.10 0505.10.10 0505.10.90 0505.90 0505.90.10 0505.90.90 05.06 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

- Pigs’, hogs’ or boars’ bristles and hair and waste thereof - Other Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
Skins and other parts of birds, with their feathers and parts of feathers or down, 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.
- Feathers of a kind used for stuffing; down: - - Duck feathers - - Other - Other: - - Duck feathers - - Other Bones and horn-cores, unworked, defatted, to shape), simply prepared (but not cut treated with acid or degelatinised; powder and waste of these products.
TRQ TRQ TRQ TRQ TRQ ANNEX I - VIET NAM - 1890 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 0506.10.00 0506.90.00 - Ossein and bones treated with acid - Other 05.07 0507.10 0507.10.10 0507.10.90 0507.90 0507.90.10 0507.90.20 0507.90.90 05.08 0508.00.10 0508.00.20 0508.00.90 05.10 0510.00.10 0510.00.20 0510.00.90 05.11 0511.10.00 0511.91.00 0511.99 0511.99.10 0511.99.20 0511.99.30 0511.99.90 06 06.01 0601.10.00 0601.20 whalebone tortoise-shell, and Ivory, whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.
- Ivory; ivory powder and waste: - - Rhinoceros horns; ivory powder and waste - - Other - Other: - beaks - - Tortoise-shell - - Other - Horns, antlers, hooves, nails, claws and crustaceans of molluscs, Coral and similar materials, unworked or simply prepared but not otherwise worked; shells or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
- Coral and similar materials - of molluscs, Shells echinoderms - Other crustaceans or Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, otherwise frozen chilled, fresh, provisionally preserved.

- Cantharides - Musk - Other or Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
- Bovine semen - Other: - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 - - Other: - - - Domestic animal semen - - - Silk worm eggs - - - Natural sponges - - - Other Chapter 6 - Live trees and other plants; bulbs, roots and ornamental foliage and the flowers like; cut in growth or Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in flower; chicory plants and roots other than roots of heading 12.12.
- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots: 0601.20.10 0601.20.20 0601.20.90 - - Chicory plants - - Chicory roots - - Other 06.02 Other live plants (including their cuttings and slips; mushroom spawn.
roots), ANNEX I - VIET NAM - 1891 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Unrooted cuttings and slips: - - Of orchids - - Of rubber trees - - Other - Trees, shrubs and bushes, grafted or not,
 of kinds which bear edible fruit or nuts - Rhododendrons and azaleas, grafted or not - Roses, grafted or not - Other: - - Rooted orchid cuttings and slips - - Orchid seedlings - - Budded stumps of the genus Hevea - - Seedlings of the genus Hevea - - Budwood of the genus Hevea - - Leatherleaf ferns - - Other Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
- Fresh: - - Roses - - Carnations - - Orchids - - Chrysanthemums - - Lilies (Lilium spp. )

- - Other - Other 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 for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
- Fresh: - - Mosses and lichens - - Other - Other: - - Mosses and lichens - - Other Chapter 7 - Edible vegetables and certain roots and tubers 07.01 0701.10.00 0701.90.00 Potatoes, fresh or chilled.

- Seed - Other 0702.00.00 Tomatoes, fresh or chilled.

07.03 0703.10 0703.10.11 0703.10.19 0703.10.21 0703.10.29 0703.20 0703.20.10 0703.20.90 0703.90 0703.90.10 0703.90.90 07.04 leeks and other Onions, shallots, garlic, alliaceous vegetables, fresh or chilled.
- Onions and shallots: - - Onions: - - - Bulbs for propagation - - - Other - - Shallots: - - - Bulbs for propagation - - - Other - Garlic: - - Bulbs for propagation - - Other - Leeks and other alliaceous vegetables: - - Bulbs for propagation - - Other Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
ANNEX I - VIET NAM - 1892 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year
 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 0704.10 0704.10.10 0704.10.20 0704.20.00 0704.90 0704.90.11 0704.90.19 0704.90.90 07.05 0705.11.00 0705.19.00 0705.21.00 0705.29.00 07.06 0706.10 0706.10.10 0706.10.20 0706.90.00 and chicory - Cauliflowers and headed broccoli: - - Cauliflowers - - Headed broccoli - Brussels sprouts - Other: - - Cabbages: - - - Round (drumhead) - - - Other - - Other sativa ) (Lactuca Lettuce (Cichorium spp.
), fresh or chilled.

- Lettuce: - - Cabbage lettuce (head lettuce) - - Other - Chicory: - foliosum ) - - Other - Witloof chicory (Cichorium intybus var.

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

- Carrots and turnips: - - Carrots - - Turnips - Other 0707.00.00 Cucumbers and gherkins, fresh or chilled.
07.08 0708.10.00 0708.20 0708.20.10 0708.20.20 0708.20.90 0708.90.00 07.09 0709.20.00 0709.30.00 0709.40.00 0709.51.00 0709.59 0709.59.10 0709.59.90 0709.60 0709.60.10 0709.60.90 0709.70.00 0709.91.00 0709.92.00 0709.93.00 0709.99.00 07.10 0710.10.00 0710.21.00 0710.22.00 0710.29.00 0710.30.00 Leguminous vegetables, shelled or unshelled, fresh or chilled.

- Peas (Pisum sativum ) - Beans (Vigna spp., Phaseolus spp.
): - - French beans - - Long beans - - Other - Other leguminous vegetables Other vegetables, fresh or chilled.
- Asparagus - Aubergines (egg-plants) - Celery other than celeriac - Mushrooms and truffles: - - Mushrooms of the genus Agaricus - - Other: - - - Truffles - - - Other - Fruits of the genus Capsicum or of the genus Pimenta : - - Chillies (fruits of genus Capsicum ) - - Other - Spinach, New Zealand spinach and orache spinach (garden spinach) - Other: - - Globe artichokes - - Olives - - Pumpkins, squash and gourds (Cucurbita spp. )
- - Other Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

- Potatoes - Leguminous vegetables, shelled or unshelled: - - Peas (Pisum sativum ) - - Beans (Vigna spp., Phaseolus spp. )
- - Other - Spinach, New Zealand spinach and orache spinach (garden spinach) ANNEX I - VIET NAM - 1893 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 0710.40.00 0710.80.00 0710.90.00 - Sweet corn - Other vegetables - Mixtures of vegetables preserved provisionally Vegetables (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
- Olives: - - Preserved by sulphur dioxide gas - - Other - Cucumbers and gherkins: - - Preserved by sulphur dioxide gas - - Other - Mushrooms and truffles: - - Mushrooms of the genus Agaricus : - - - Preserved by sulphur dioxide gas - - - Other - - Other: - - - Preserved by sulphur dioxide gas - - - Other - Other vegetables; mixtures of vegetables: - - Sweet corn - - Chillies (fruits of genus Capsicum ) - - Capers: - - - Preserved by sulphur dioxide gas - - - Other - - Onions, preserved by sulphur dioxide gas - dioxide gas - - Other, preserved by sulphur dioxide gas - - Other - Onions, preserved other than by sulphur Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
- Onions - Mushrooms, wood ears (Auricularia spp.

), jelly fungi (Tremella spp. )

and truffles: - - Mushrooms of the genus Agaricus - - Wood ears (Auricularia spp. )

- - Jelly fungi (Tremella spp. )

- - Other: - - - Truffles - - - Shiitake (dong-gu) - - - Other - Other vegetables; mixtures of vegetables: - - Garlic - - Other shelled, vegetables, leguminous Dried whether or not skinned or split.
- Peas (Pisum sativum ): - - Suitable for sowing - - Other - Chickpeas (garbanzos): - - Suitable for sowing - - Other - Beans (Vigna spp., Phaseolus spp.
): - - Beans of Hepper or Vigna radiata (L.) Wilczek : - - - Suitable for sowing - - - Other - - Small red (Adzuki ) beans (Phaseolus or Vigna angularis ): - - - Suitable for sowing - - - Other - - Kidney beans, (Phaseolus vulgaris ): - - - Suitable for sowing the species Vigna mungo (L.) including white pea beans 0
ANNEX I - VIET NAM - 1894 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - Bambara beans (Vigna subterranea or - - - Other - Voandzeia subterranea ): - - - Suitable for sowing - - - Other - - Cow peas (Vigna unguiculata ): - - - Suitable for sowing - - - Other - - Other: - - - Suitable for sowing - - - Other - Lentils: - - Suitable for sowing - - Other - Broad beans (Vicia faba var.
major ) and horse beans (Vicia faba var.

equina, Vicia faba var.

minor ): - - Suitable for sowing - - Other - Pigeon peas (Cajanus cajan ) - Other: - - Suitable for sowing - - Other salep, arrowroot, Manioc, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.
- Manioc (cassava): - - Sliced or in the form of pellets: - - - Dried chips - - - Other - - Other: - - - Frozen - - - Other - Sweet potatoes: - - Frozen - - Other - Yams (Dioscorea spp.

): - - Frozen - - Other - Taro (Colocasia spp.

): - - Frozen - - Other - Yautia (Xanthosoma spp.


): - - Frozen - - Other - Other: - - Sago pith: - - - Frozen - - - Other - - Other: - - - Frozen - - - Other Chapter 8 - Edible fruit and nuts; peel of citrus fruit or melons Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
- Coconuts: - - Desiccated - - In the inner shell (endocarp) - - Other - Brazil nuts: - - In shell - - Shelled - Cashew nuts: ANNEX I - VIET NAM - 1895 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 0801.31.00 0801.32.00 - - In shell - - Shelled 08.02 0802.11.00 0802.12.00 0802.21.00 0802.22.00 0802.31.00 0802.32.00 0802.41.00 0802.42.00 0802.51.00 0802.52.00 0802.61.00 0802.62.00 0802.70.00 0802.80.00 0802.90.00 Other nuts, fresh or dried, whether or not shelled or peeled.
- Almonds: - - In shell - - Shelled - Hazelnuts or filberts (Corylus spp.

): - - In shell - - Shelled - Walnuts: - - In shell - - Shelled - Chestnuts (Castanea spp.

): - - In shell - - Shelled - Pistachios: - - In shell - - Shelled - Macadamia nuts: - - In shell - - Shelled - Kola nuts (Cola spp. )

- Areca nuts - Other 08.03 Bananas, including plantains, fresh or dried.

0803.10.00 0803.90.00 - Plantains - Other 08.04 figs, pineapples, avocados, guavas, Dates, mangoes and mangosteens, fresh or dried.
0804.10.00 0804.20.00 0804.30.00 0804.40.00 0804.50 0804.50.10 0804.50.20 0804.50.30 08.05 0805.10 0805.10.10 0805.10.20 0805.20.00 0805.40.00 0805.50.00 0805.90.00 08.06 0806.10.00 0806.20.00 08.07 0807.11.00 0807.19.00 0807.20 0807.20.10 0807.20.90 - Dates - Figs - Pineapples - Avocados - Guavas, mangoes and mangosteens: - - Guavas - - Mangoes - - Mangosteens Citrus fruit, fresh or dried.
- Oranges: - - Fresh - - Dried - Mandarins and satsumas); clementines, wilkings and similar citrus hybrids tangerines (including - Grapefruit, including pomelos - Lemons (Citrus limon, Citrus limonum ) and limes (Citrus aurantifolia, Citrus latifolia ) - Other Grapes, fresh or dried.

- Fresh - Dried Melons (including watermelons) and papaws (papayas), fresh.
- Melons (including watermelons): - - Watermelons - - Other - Papaws (papayas): - - Mardi backcross solo (betik solo) - - Other 08.08 0808.10.00 Apples, pears and quinces, fresh.
- Apples ANNEX I - VIET NAM - 1896 0
Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 0808.30.00 0808.40.00 - Pears - Quinces (including peaches cherries, Apricots, nectarines), plums and sloes, fresh.
- Apricots - Cherries: - - Sour cherries (Prunus cerasus ) - - Other - Peaches, including nectarines - Plums and sloes: - - Plums - - Sloes Other fruit, fresh.
- Strawberries - Raspberries, blackberries, mulberries and loganberries - Black, white or red currants and gooseberries - Cranberries, bilberries and other fruits of the genus Vaccinium - Kiwifruit - Durians - Persimmons - Other: - - Longans (including mata kucing) - - Lychees - - Rambutan - - Langsat; starfruit - - Jackfruit (cempedak and nangka) - - Tamarinds - - Other: - - - Salacca (snake fruit) - - - Dragon fruit - - - Sapodilla (ciku fruit) - - - Other Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
- Strawberries - Raspberries, mulberries, loganberries, black, white or red currants and gooseberries blackberries, 0811.90.00 - Other 08.12 0812.10.00 0812.90 0812.90.10 0812.90.90 08.13 0813.10.00 0813.20.00 0813.30.00 0813.40 0813.40.10 0813.40.20 0813.40.90 0813.50 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.
- Cherries - Other: - - Strawberries - - Other Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.
- Apricots - Prunes - Apples - Other fruit: - - Longans - - Tamarinds - - Other - Mixtures of nuts or dried fruits of this Chapter: 0
ANNEX I - VIET NAM - 1897 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 0813.50.10 0813.50.20 0813.50.30 0813.50.40 - Of which cashew nuts or Brazil nuts - predominate by weight - - Of which other nuts predominate by weight - - Of which dates predominate by weight - - Of which avocados or oranges or mandarins (including satsumas) predominate by weight tangerines and 0813.50.90 - - Other Peel of citrus fruit or melons (including or watermelons), dried provisionally preserved in brine, in sulphur water or in other preservative solutions.
frozen, fresh, Chapter 9 - Coffee, tea, maté and spices in not coffee roasted containing Coffee, whether or or decaffeinated; coffee husks and skins; coffee substitutes any proportion.
- Coffee, not roasted: - - Not decaffeinated: - - - Arabica WIB or Robusta OIB - - - Other - - Decaffeinated: - - - Arabica WIB or Robusta OIB - - - Other - Coffee, roasted: - - Not decaffeinated: - - - Unground - - - Ground - - Decaffeinated: - - - Unground - - - Ground - Other: - - Coffee husks and skins - - Coffee substitutes containing coffee in immediate Tea, whether or not flavoured.
- Green tea (not fermented) packings of a content not exceeding 3 kg: - - Leaves - - Other - Other green tea (not fermented): - - Leaves - - Other - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg: - - Leaves - - Other - Other black tea (fermented) and other partly fermented tea: - - Leaves - - Other 0903.00.00 Maté.
09.04 0904.11 0904.11.10 0904.11.20 0904.11.90 0904.12 0904.12.10 0904.12.20 0904.12.90 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
- Pepper: - - Neither crushed nor ground: - - - White - - - Black - - - Other - - Crushed or ground: - - - White - - - Black - - - Other ANNEX I - VIET NAM - 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Fruits of the genus Capsicum or of the genus Pimenta : - - Dried, neither crushed nor ground: - - - Chillies (Fruits of the genus Capsicum ) - - - Other - - Crushed or ground: - - - Chillies (Fruits of the genus Capsicum ) - - - Other Vanilla.
- Neither crushed nor ground - Crushed or ground Cinnamon and cinnamon-tree flowers.

- Neither crushed nor ground: - - Cinnamon (Cinnamomum zeylanicum Blume ) 0904.21 0904.21.10 0904.21.90 0904.22 0904.22.10 0904.22.90 09.05 0905.10.00 0905.20.00 09.06 0906.11.00 0906.19.00 0906.20.00 - - Other - Crushed or ground 09.07 0907.10.00 0907.20.00 Cloves (whole fruit, cloves and stems).
- Neither crushed nor ground - Crushed or ground Nutmeg, mace and cardamoms.
- Nutmeg: - - Neither crushed nor ground - - Crushed or ground - Mace: - - Neither crushed nor ground - - Crushed or ground - Cardamoms: - - Neither crushed nor ground - - Crushed or ground fennel, coriander, Seeds of anise, badian, cumin or caraway; juniper berries.
- Seeds of coriander: - - Neither crushed nor ground - - Crushed or ground - Seeds of cumin: - - Neither crushed nor ground - - Crushed or ground - Seeds of anise, badian, caraway or fennel; juniper berries: - - Neither crushed nor ground: - - - Of anise - - - Of badian - - - Of caraway - - - Other - - Crushed or ground: - - - Of anise - - - Of badian - - - Of caraway - - - Other Ginger, saffron, turmeric (curcuma ), thyme, bay leaves, curry and other spices.
- Ginger: - - Neither crushed nor ground - - Crushed or ground - Saffron - Turmeric (curcuma ) - Other spices: - - Mixtures referred to in Note 1(b) Chapter: - - - Curry - - - Other - - Other: - - - Thyme; bay leaves - - - Other to this ANNEX I - VIET NAM - 1899 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) Chapter 10 - Cereals Wheat and meslin.
- Durum wheat: - - Seed - - Other - Other: - - Seed - - Other: - - - Fit for human consumption: - - - - Meslin - - - - Other - - - Other Rye.

- Seed - Other Barley.

- Seed - Other Oats.

- Seed - Other Maize (corn).

- Seed - Other: - - Popcorn - - Other Rice.


- Rice in the husk (paddy or rough): - - Suitable for sowing - - Other - Husked (brown) rice: - - Thai Hom Mali rice - - Other - Semi-milled or wholly milled rice, whether or not polished or glazed: - - Glutinous rice - - Thai Hom Mali rice - - Other: - - - Parboiled rice - - - Other - Broken rice: - - Of a kind used for animal feed - - Other Grain sorghum.

- Seed - Other Buckwheat, millet and canary seeds; other cereals.
- Buckwheat - Millet: - - Seed - - Other - Canary seeds - Fonio (Digitaria spp. )
- Quinoa (Chenopodium quinoa ) - Triticale - Other cereals Chapter 11 - Products of the milling industry; malt; starches; inulin; wheat gluten 40
ANNEX I - VIET NAM - 1900 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 11.01 1101.00.10 1101.00.20 Wheat or meslin flour.
- Wheat flour - Meslin flour 11.02 Cereal flours other than of wheat or meslin.
- Maize (corn) flour - Other: - - Rice flour - - Rye flour - - Other Cereal groats, meal and pellets.
- Groats and meal: - - Of wheat: - - - Durum or hard wheat semolina - - - Other - - Of maize (corn) - - Of other cereals: - - - Of meslin - - - Of rice - - - Other - Pellets Cereal grains otherwise worked (for example, flaked, pearled, sliced or hulled, kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.
rolled, - Rolled or flaked grains: - - Of oats - - Of other cereals: - - - Of maize (corn) - - - Other - Other worked grains (for example, hulled, pearled, sliced or kibbled): - - Of oats - - Of maize (corn) - - Of other cereals: - - - Of barley - - - Other - Germ of cereals, whole, ground flaked or rolled, flakes, granules and Flour, meal, powder, pellets of potatoes.
- Flour, meal and powder - Flakes, granules and pellets Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.

- Of the dried leguminous vegetables of heading 07.13 - Of sago or of roots or tubers of heading 07.14: - - Of manioc (cassava) - - Of sago: - - - Meal - - - Other - - Other - Of the products of Chapter 8 Malt, whether or not roasted.

- Not roasted - Roasted Starches; inulin.
- Starches: - - Wheat starch ANNEX I - VIET NAM - HS Code
0 0 0 0 0 0 0 0 0 0 0 0 0 15 13.5 12 10.5 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 1108.12.00 1108.13.00 1108.14.00 1108.19 1108.19.10 1108.19.90 1108.20.00 - - Maize (corn) starch - - Potato starch - - Manioc (cassava) starch - - Other starches: - - - Sago - - - Other - Inulin 1109.00.00 Wheat gluten, whether or not dried.
12 12.01 1201.10.00 1201.90.00 12.02 1202.30.00 1202.41.00 1202.42.00 Chapter 12 - Oil seeds and oleaginous fruits; miscellaneous grains, and fruit; industrial or medicinal plants; straw and fodder seeds Soya beans, whether or not broken.

- Seed - Other roasted or otherwise Ground-nuts, not cooked, whether or not shelled or broken.

- Seed - Other: - - In shell - - Shelled, whether or not broken 1203.00.00 Copra.

1204.00.00 Linseed, whether or not broken.

12.05 Rape or colza seeds, whether or not broken.


1205.10.00 1205.90.00 - Low erucic acid rape or colza seeds - Other 1206.00.00 Sunflower seeds, whether or not broken.

12.07 1207.10 1207.10.10 1207.10.20 1207.21.00 1207.29.00 1207.30.00 1207.40 1207.40.10 1207.40.90 1207.50.00 1207.60.00 1207.70.00 1207.91.00 1207.99 1207.99.40 1207.99.90 12.08 Other oil seeds and oleaginous fruits, whether or not broken.
- Palm nuts and kernels: - - Suitable for sowing - - Not suitable for sowing - Cotton seeds: - - Seed - - Other - Castor oil seeds - Sesamum seeds: - - Edible - - Other - Mustard seeds - Safflower (Carthamus tinctorius ) seeds - Melon seeds - Other: - - Poppy seeds - - Other: - - - Illipe seeds (Illipe nuts) - - - Other Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
1208.10.00 1208.90.00 - Of soya beans - Other 12.09 1209.10.00 1209.21.00 1209.22.00 1209.23.00 Seeds, fruit and spores, of a kind used for sowing.

- Sugar beet seeds - Seeds of forage plants: - - Lucerne (alfalfa) seeds - - Clover (Trifolium spp. )
seeds - - Fescue seeds U 0 0 0 0 0 16 0 16 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 0 0 0 0 14 0 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 0 0 0 0 12 0 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 0 0 0 0 10 0 10 22.5 0 20 0 17.5 0 15 0 12.5 0 10 0 7. 2. ANNEX I - VIET NAM - 1902 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%)
 Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) Kentucky blue grass (Poa pratensis L. ) - - seeds - - Rye grass (Lolium multiflorum Lam., Lolium perenne L. ) seeds - - Other: - - - Timothy grass seeds - - - Other beet seeds - - - Other - Seeds of principally for their flowers - Other: - - Vegetable seeds: - - - Onion seeds - - - Other - - Other: - - - Rubber tree seeds or kenaf seeds - - - Other herbaceous cultivated plants Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin.
- Hop cones, neither ground nor powdered nor in the form of pellets - Hop cones, ground, powdered or in the form of pellets; lupulin Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered.
- Ginseng roots: - - In cut, crushed or powdered forms - - Other - Coca leaf: - - In cut, crushed or powdered form - - Other - Poppy straw - Other: - - Of a kind used primarily in pharmacy: - - - Cannabis, in cut, crushed or powdered form - - - Cannabis, in other forms - - - Rauwolfia serpentina roots - - - Other, in cut, crushed or powdered form - - - Other - - Other: - - - Pyrethrum, in cut, crushed or powdered form - - - Pyrethrum, in other forms - - - Sandalwood - - - Agarwood (gaharu) chips - - - Liquorice roots - - - Bark of persea (Persea Kurzii Kosterm ) - - - Other, in cut, crushed or powdered form - - - Other Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum ) of a kind used primarily for human consumption, not elsewhere specified or included.
1212.21 1212.21.10 1212.21.20 - Seaweeds and other algae: - - Fit for human consumption: - - - Eucheuma spp.
- - - Gracilaria lichenoides ANNEX I - VIET NAM - 1903 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%)
 1212.21.90 1212.29 1212.29.11 1212.29.19 1212.29.20 1212.29.30 1212.91.00 1212.92.00 1212.93 1212.93.10 1212.93.90 1212.94.00 1212.99.00 1213.00.00 12.14 - - - Other - - Other: - - - Fresh, chilled or dried, of a kind used in for dyeing, insecticidal, fungicidal or similar purposes: tanning, perfumery, pharmacy, or - - - - Of a kind used in pharmacy - - - - Other - - - Other, fresh, chilled or dried - - - Other, frozen - Other: - - Sugar beet - - Locust beans (carob) - - Sugar cane: - - - Suitable for planting - - - Other - - Chicory roots - - Other Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
1214.10.00 1214.90.00 - Lucerne (alfalfa) meal and pellets - Other 13 13.01 1301.20.00 1301.90 1301.90.10 1301.90.20 1301.90.30 1301.90.40 1301.90.90 13.02 1302.11 1302.11.10 1302.11.90 1302.12.00 1302.13.00 1302.19 1302.19.20 1302.19.30 1302.19.40 1302.19.50 1302.19.90 1302.20.00 1302.31.00 1302.32.00 Chapter 13 - Lac; gums, resins and other vegetable saps and extracts Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).
- Gum Arabic - Other: - - Gum benjamin - - Gum damar - - Cannabis resins - - Lac - - Other saps extracts; Vegetable pectic and substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
- Vegetable saps and extracts: - - Opium: - - - Pulvis opii - - - Other - - Of liquorice - - Of hops - - Other: - - - Extracts and tinctures of cannabis - - - Other medicinal extracts - - - Vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone - - - Japan (or Chinese) lacquer (natural lacquer) - - - Other - Pectic substances, pectinates and pectates - Mucilages and thickeners, whether or not modified, derived from vegetable products: - - Agar-agar - - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds 1302.39 1302.39.10 - - Other: - - - Carrageenan 10 10 10 10 10 10 10 0 10 10 10 10 ANNEX I - VIET NAM - 1904 0
Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 1302.39.90 - - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Year 25 and Subsequent Years (%) 0 14 14.01 1401.10.00 1401.20 1401.20.11 1401.20.12 1401.20.19 1401.20.21 1401.20.29 1401.20.30 1401.20.90 1401.90.00 14.04 1404.20.00 1404.90 1404.90.20 Chapter 14 - Vegetable plaiting materials; vegetable products not elsewhere specified or included Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).
- Bamboos - Rattans: - - Whole: - - - Raw - - - Washed and sulphurised - - - Other - - Split-core: - - - Not exceeding 12 mm in diameter - - - Other - - Split-skin - - Other - Other Vegetable products not elsewhere specified or included.
- Cotton linters - Other: - - Of a kind used primarily in tanning or dyeing 1404.90.30 1404.90.90 - - Kapok - - Other 15 15.01 1501.10.00 1501.20.00 1501.90.00 15.02 1502.10 1502.10.10 1502.10.90 1502.90 1502.90.10 1502.90.90 15.03 1503.00.10 1503.00.90 15.04 1504.10 1504.10.20 1504.10.90 1504.20 1504.20.10 1504.20.90 1504.30 1504.30.10 Chapter 15 - Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03.
- Lard - Other pig fat - Other Fats of bovine animals, sheep or goats, other than those of heading 15.03.

- Tallow: - - Edible - - Other - Other: - - Edible - - Other Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.

- Lard stearin or oleostearin - Other Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.
- Fish-liver oils and their fractions: - - Solid fractions - - Other - Fats and oils and their fractions, of fish, other than liver oils: - - Solid fractions - - Other - Fats and oils and their fractions, of marine mammals: - - Solid fractions 5 5 5 5 5 5 5 5 5 5 5 5 5 10 10 10 10 10 10 10 15 15 5 10 5 10 ANNEX I - VIET NAM - 1905 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 1504.30.90 - - Other 15.05 1505.00.10
Year 24 (%) 1504.30.90 - - Other Wool grease and fatty substances derived therefrom (including lanolin).
- Lanolin - Other Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.

Soya-bean oil and its fractions, whether or not refined, but not chemically modified.

- Crude oil, whether or not degummed - Other: - - Fractions of unrefined soya-bean oil - - Other Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
- Crude oil - Other: - - Fractions of unrefined ground-nut oil - - Other Olive oil and its fractions, whether or not refined, but not chemically modified.
- Virgin: - - In packings of a net weight not exceeding 30 kg - - Other - Other: - - Fractions of unrefined oil: - - - In packings of a net weight not exceeding 30 kg - - - Other - - Other: - - - In packings of net weight not exceeding 30 kg - - - Other Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09.
- Crude oil - Fractions of unrefined oil - Other Palm oil and its fractions, whether or not refined, but not chemically modified.

- Crude oil - Other: - - Fractions of unrefined oil: - - - Solid fractions - - - Other - - Other: - - - Solid fractions - - - Other, exceeding 20kg - - - Other in packings of a net weight not Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
- Sunflower-seed or safflower oil and fractions thereof: - - Crude oil - - Other: Year 25 and Subsequent Years (%) ANNEX I - VIET NAM - 1906 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 1512.19.10
(%) Year 25 and Subsequent Years (%) - - - Fractions of unrefined sunflower-seed oil or safflower oil - - - Other - Cotton-seed oil and its fractions: - - Crude oil, whether or not gossypol has been removed - - Other: - - - Fractions of unrefined cotton-seed oil - - - Other Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
- Coconut (copra) oil and its fractions: - - Crude oil - - Other: - - - Fractions of unrefined coconut oil - - - Other - Palm kernel or babassu oil and fractions thereof: - - Crude oil: - - - Palm kernel oil - - - Other - - Other: - - - Fractions of unrefined palm kernel oil or of unrefined babassu oil: - - - - Solid fractions of unrefined palm kernel oil - - - - Solid fractions of unrefined babassu oil - - - - Other, of unrefined palm kernel oil (palm kernel olein) - - - - Other, of unrefined babassu oil - - - Other: - - - - Solid fractions of palm kernel oil - - - - Solid fractions of babassu oil - - - - Palm kernel olein, refined, bleached and deodorized (RBD) - - - - Palm kernel oil, RBD - - - - Other, palm kernel oil - - - - Other, of babassu oil Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
- Low erucic acid rape or colza oil and its fractions: - - Crude oil - - Other: - - - Fractions of unrefined oil - - - Other - Other: - - Crude oil: - - - Other rape or colza oil - - - Other - - Other: - - - Fractions of unrefined oil - - - Other: - - - - Other rape or colza oil - - - - Other Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
- Linseed oil and its fractions: - - Crude oil - - Other - Maize (corn) oil and its fractions: - - Crude oil - - Other: - - -Fractions of unrefined oil: ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6
 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - - Solid fractions - - - - Other - - - Other: - - - - Solid fractions - - - - Other - Castor oil and its fractions: - - Crude oil - - Other - Sesame oil and its fractions: - - Crude oil - - Fractions of unrefined oil - - Other - Other: - - Tengkawang oil: - - - Crude oil - - - Fractions of unrefined oil - - - Other - - Tung oil: - - - Crude oil - - - Fractions of unrefined oil - - - Other - - Jojoba oil: - - - Crude oil - - - Fractions of unrefined oil - - - Other - - Other: - - - Crude oil - - - Fractions of unrefined oil - - - Other re-esterified Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- elaidinised, esterified, whether or not further prepared.
- Animal fats and oils and their fractions: - - In packings of a net weight of 10 kg or more refined, but not or - - Other - Vegetable fats and oils and their fractions: - - Re-esterified fats and oils and their fractions: - - - Of soya beans - - - Of the fruit of the oil palm, crude - - - Of the fruit of the oil palm, other than crude - - - Of coconuts - - - Of palm kernels, crude - - - Of palm kernels, refined, bleached and deodorized (RBD) - - - Of ground-nuts - - - Of linseed - - - Other - - Hydrogenated fats in flakes: - - - Of ground-nuts, soya beans, fruit of the oil palm, palm kernels or coconuts - - - Of linseed - - - Of olives - - - Other - - Other, palm stearin, with an iodine value not exceeding 48: - - - Unrefined - - - Refined, bleached and deodorised (RBD) - - - Other - - Other: - - - Of linseed - - - Of olives - - - Of soya beans - - - Hydrogenated castor oil (opal wax) - - - Refined, bleached and deodorised (RBD) palm kernel stearin only 7.5
ANNEX I - VIET NAM - 1908 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%)
 Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 1516.20.97 1516.20.98 - - - Hydrogenated and refined, bleached and deodorised (RBD) palm kernel stearin or olein - - - Other, of ground-nuts, palm oil or coconuts 1516.20.99 - - - Other 15.17 1517.10.00 1517.90 1517.90.10 1517.90.20 1517.90.30 1517.90.43 1517.90.44 1517.90.50 1517.90.61 1517.90.62 1517.90.63 1517.90.64 1517.90.65 1517.90.66 1517.90.67 1517.90.68 1517.90.69 1517.90.90 15.18 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.
- Margarine, excluding liquid margarine - Other: - - Imitation ghee - - Liquid margarine - - Of a kind used as mould release preparations - - Imitation lard; shortening: - - - Shortening - - - Imitation lard - - Other mixtures or preparations of vegetable fats or oils or of their fractions: - - - Solid mixtures or preparations - - - Liquid mixtures or preparations: - - - - In which ground-nut oil predominates - - - - In which crude palm oil predominates - - - - In which other palm oil predominates, in packings of a net weight of less than 20kg - - - - In which other palm oil predominates, in packings of a net weight of 20kg or more - - - - In which palm kernel oil predominates - - - - In which palm kernel olein predominates - - - - In which soya-bean oil predominates - - - - In which illipe nut oil predominates - - - - Other - - Other boiled, oxidised, Animal or vegetable fats and oils and their fractions, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.
inedible mixtures 15.16; boiled, - Animal or vegetable fats and oils and their dehydrated, fractions, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified excluding those of heading 15.16: oxidised, 1518.00.12 1518.00.14 - - Animal fats and oils - - Ground-nut, soya-bean, palm or coconut oil 1518.00.15 1518.00.16 1518.00.19 1518.00.20 - - Linseed oil and its fractions - - Olive oil and its fractions - - Other - Inedible mixtures or preparations of animal fats or oils or of fractions of different fats or oils - Inedible mixtures or preparations of vegetable fats or oils or of fractions of different fats or oils: 1518.00.31 - - Of the fruit of the oil palm or of palm kernels 1518.00.33 1518.00.34 1518.00.35 1518.00.36 - - Of linseed - - Of olives - - Of ground-nuts - - Of soya beans or coconuts 0
ANNEX I - VIET NAM - 1909 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 1518.00.37 1518.00.39 1518.00.60 15.20 1520.00.10 1520.00.90 15.21 1521.10.00 1521.90 1521.90.10 1521.90.20 15.22 1522.00.10 1522.00.90 16 16.01 1601.00.10 1601.00.90 16.02 1602.10 1602.10.10 1602.10.90 1602.20.00 1602.31 1602.31.10 1602.31.91 - - Of cotton seeds - - Other - Inedible mixtures or preparations of animal fats or oils or of fractions thereof and vegetable fats or oils or fractions thereof Glycerol, crude; glycerol waters and glycerol lyes.
- Crude glycerol - Other Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.

- Vegetable waxes - Other: - - Beeswax and other insect waxes - - Spermaceti Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.
- Degras - Other Chapter 16 - Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.

- In airtight containers - Other Other prepared or preserved meat, meat offal or blood.
- Homogenised preparations: - - Containing pork, in airtight containers - - Other - Of liver of any animal - Of poultry of heading 01.05: - - Of turkeys: - - - In airtight containers - - - Other: - - - - Mechanically deboned or separated meat 1602.31.99 1602.32 - - - - Other - - Of fowls of the species Gallus domesticus : 1602.32.10 1602.32.90 1602.39.00 1602.41 1602.41.10 1602.41.90 1602.42 1602.42.10 1602.42.90 1602.49 1602.49.11 1602.49.19 1602.49.91 1602.49.99 1602.50.00 1602.90 - - - Chicken curry, in airtight containers - - - Other - - Other - Of swine: - - Hams and cuts thereof: - - - In airtight containers - - - Other - - Shoulders and cuts thereof: - - - In airtight containers - - - Other - - Other, including mixtures: - - - Luncheon meat: - - - - In airtight containers - - - - Other - - - Other: - - - - In airtight containers - - - - Other - Of bovine animals - Other, including preparations of blood of any animal: 7.3
ANNEX I - VIET NAM - 1910 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 1602.90.10 1602.90.90 - - Mutton curry, in airtight containers - - Other 1605.10.90
1604.32.00 16.05 1605.10 1605.10.10 1605.10.90 1605.21 1605.21.10 1605.21.90 fish or and juices of meat, Extracts crustaceans, molluscs or other aquatic invertebrates.
- Of chicken, with herbs - Of chicken, without herbs - Other, with herbs - Other Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
- Fish, whole or in pieces, but not minced: - - Salmon: - - - In airtight containers - - - Other - - Herrings: - - - In airtight containers - - - Other - - Sardines, sardinella and brisling or sprats: - - - Sardines: - - - - In airtight containers - - - - Other - - - Other: - - - - In airtight containers - - - - Other - - Tunas, skipjack and bonito (Sarda spp.
): - - - In airtight containers: - - - - Tunas - - - - Other - - - Other - - Mackerel: - - - In airtight containers - - - Other - - Anchovies: - - - In airtight containers - - - Other - - Eels: - - - In airtight containers - - - Other - - Other: - - - Horse mackerel, in airtight containers - - - Other, in airtight containers - - - Other - Other prepared or preserved fish: - - Shark fins, ready for immediate consumption: - - - In airtight containers - - - Other - - Fish sausages: - - - In airtight containers - - - Other - - Other: - - - In airtight containers - - - Frozen minced fish, boiled or steamed - - - Other - Caviar and caviar substitutes: - - Caviar - - Caviar substitutes Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.
- Crab: - - In airtight containers - - Other - Shrimps and prawns: - - Not in airtight container: - - - Shrimp paste - - - Other 0
ANNEX I - VIET NAM - 1911 Year 25 and Subsequent Years (%) 0 26. Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TRQ TRQ TRQ HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 1605.29 1605.29.10 1605.29.90 1605.30.00 1605.40.00 1605.51.00 1605.52.00 1605.53.00 1605.54.00 1605.55.00 1605.56.00 1605.57.00 1605.58.00 1605.59.00 1605.61.00 1605.62.00 1605.63.00 1605.69.00 - - Other: - - - Shrimp paste - - - Other - Lobster - Other crustaceans - Molluscs: - - Oysters - - Scallops, including queen scallops - - Mussels - - Cuttle fish and squid - - Octopus - - Clams, cockles and arkshells - - Abalone - - Snails, other than sea snails - - Other - Other aquatic invertebrates: - - Sea cucumbers - - Sea urchins - - Jellyfish - - Other 17 Chapter 17 - Sugars and sugar confectionery 17.01 1701.12.00 1701.13.00 1701.14.00 1701.91.00 1701.99 1701.99.11 1701.99.19 1701.99.90 17.02 1702.11.00 1702.19.00 1702.20.00 1702.30 1702.30.10 1702.30.20 1702.40.00 1702.50.00 1702.60 1702.60.10
 1702.60.20 1702.90 Cane or beet sugar and chemically pure sucrose, in solid form.
- Raw sugar not containing added flavouring or colouring matter: - - Beet sugar (in-quota) - - Cane sugar specified in Subheading Note 2 to this Chapter (in-quota) - - Other cane sugar (in-quota) - Other: - - Containing added flavouring or colouring matter (in-quota) - - Other: - - - Refined sugar: - - - - White (in-quota) - - - - Other (in-quota) - - - Other (in-quota) flavouring including chemically pure Other sugars, lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added colouring matter; or artificial honey, whether or not mixed with natural honey; caramel.
- Lactose and lactose syrup: - - Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter - - Other - Maple sugar and maple syrup - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: - - Glucose - - Glucose syrup - Glucose and glucose syrup, containing in the dry state at less than 50% by least 20% but weight of fructose, excluding invert sugar - Chemically pure fructose - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: - - Fructose - - Fructose syrup - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: - - Maltose and maltose syrups: 0
TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ ANNEX I - VIET NAM - 1912 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 20
- Flavoured or coloured sugars (excluding - - - Chemically pure maltose - - - Other - - Artificial honey, whether or not mixed with natural honey - maltose) - - Caramel - - Other: - - - Syrups - - - Other Molasses resulting from the extraction or refining of sugar.
- Cane molasses: - - Containing added flavouring or colouring matter - - Other - Other: - matter - - Other - Containing added flavouring or colouring white (including Sugar confectionery chocolate), not containing cocoa.

- Chewing gum, whether or not sugar-coated - Other: - - Medicated pastilles and drops - - White chocolate - - Other: - - - Soft, containing gelatin - - - Other 18 Chapter 18 - Cocoa and cocoa preparations 1801.00.00 Cocoa beans, whole or broken, roasted.
raw or 1802.00.00 Cocoa shells, husks, skins and other cocoa waste.

18.03 1803.10.00 1803.20.00 Cocoa paste, whether or not defatted.

- Not defatted - Wholly or partly defatted 1804.00.00 Cocoa butter, fat and oil.

1805.00.00 Cocoa powder, not containing added sugar or other sweetening matter.

and other food preparations Chocolate containing cocoa.
- Cocoa powder, containing added sugar or other sweetening matter - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: 18.06 1806.10.00 1806.20 1806.20.10 1806.20.90 1806.31 1806.31.10 1806.31.90 1806.32 1806.32.10 1806.32.90 1806.90 - - Chocolate confectionery in blocks, slabs or bars - - Other - Other, in blocks, slabs or bars: - - Filled: - - - Chocolate confectionery - - - Other - - Not filled: - - - Chocolate confectionery - - - Other - Other: Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 25 25 25 25 25 25 25 25 25 25 12.5 12.5 12.5 12.5 12.5 12. ANNEX I - VIET NAM - 1913 HS Code Product Description Base rate (%)
 Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 1806.90.10 1806.90.30 1806.90.40 - Chocolate confectionery in - pastilles - - Food preparations of flour, meal, starch or malt extract, containing 40% or more but less than 50% by weight of cocoa tablets or - - Food preparations of goods of headings 04.01 to 04.04, containing 5% or more but less than 10% by weight of cocoa, specially prepared for infant use, not put up for retail sale 1806.90.90 - - Other 19 19.01 1901.10 1901.10.10 1901.10.20 1901.10.30 1901.10.91 1901.10.99 1901.20 1901.20.10 1901.20.20 1901.20.30 1901.20.40 1901.90 1901.90.11 1901.90.19 1901.90.20 1901.90.31 1901.90.32 1901.90.39 1901.90.41 1901.90.49 1901.90.91 1901.90.99 19.02 Chapter 19 - Preparations of cereals, flour, starch or milk; pastrycooks' products food preparations of Malt extract; flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.
the preparation of - Preparations for infant use, put up for retail sale: - - Of malt extract - - Of goods of headings 04.01 to 04.04 - - Of soya-bean powder - - Other: - - - Medical foods - - - Other - Mixes and doughs for bakers' wares of heading 19.05: - - Of flour, groats, meal, starch or malt extract, not containing cocoa - - Of flour, groats, meal, starch or malt extract, containing cocoa - - Other, not containing cocoa - - Other, containing cocoa - Other: - - Preparations for infant use, not put up for retail sale: - - - Medical foods - - - Other - - Malt extract - - Other, of goods of heading 04.01 to 04.04: - - - Filled milk - - - Other, containing cocoa powder - - - Other - - Other soya-based preparations: - - - In powder form - - - In other forms - - Other: - - - Medical foods - - - Other Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise spaghetti, macaroni, prepared, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
such as - Uncooked pasta, not stuffed or otherwise prepared: - - Containing eggs - - Other: - - - Rice vermicelli (bee hoon) - - - Transparent vermicelli ANNEX I - VIET NAM - 1914 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%)
 Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - Noodles - - - Other - Stuffed pasta, whether or not cooked or otherwise prepared: - - Stuffed with meat or meat offal - - Stuffed with fish, crustaceans or molluscs - - Other - Other pasta: - - Instant rice vermicelli - - Transparent vermicelli - - Other instant noodles - - Other - Couscous Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.
Year 25 and Subsequent Years (%) 3
1.5 3.5 3.5 3.5 0 0 4 4 1.5 1.5 3.5 4 4 2 2 3 3 3 1 3 ANNEX I - VIET NAM - 1915 1902.19.40 1902.19.90 1902.20 1902.20.10 1902.20.30 1902.20.90 1902.30 1902.30.20 1902.30.30 1902.30.40 1902.30.90 1902.40.00 1903.00.00 19.04 1904.10 1904.10.10 1904.10.90 1904.20 1904.20.10 1904.20.90 1904.30.00 1904.90 1904.90.10 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, or elsewhere included.
specified not - Prepared foods obtained by the swelling or roasting of cereals or cereal products: - - Containing cocoa - - Other - Prepared foods obtained from unroasted from mixtures of unroasted cereal flakes or cereal swelled cereals: flakes or flakes and roasted cereal - Prepared foods obtained from unroasted - cereal flakes - - Other - Bulgur wheat - Other: - - Rice preparations, including pre-cooked rice 1904.90.90 - - Other 19.05 1905.10.00 1905.20.00 1905.31 1905.31.10 1905.31.20 1905.32.00 1905.40 1905.40.10 1905.40.90 1905.90 1905.90.10 1905.90.20 1905.90.30 1905.90.40 1905.90.50 1905.90.60 1905.90.70 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.
- Crispbread - Gingerbread and the like - Sweet biscuits; waffles and wafers: - - Sweet biscuits: - - - Not containing cocoa - - - Containing cocoa - - Waffles and wafers - Rusks, products: - - Not containing added sugar, honey, eggs, fats, cheese or fruit - - Other - Other: - - Unsweetened teething biscuits - - Other unsweetened biscuits - - Cakes - - Pastries - - Flourless bakers’ wares - - Empty cachets and similar products of a kind suitable for pharmaceutical use - - Communion wafers, sealing wafers, rice paper and similar products toasted bread and similar toasted HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 1905.90.80 1905.90.90 - - Other crisp savoury food products - - Other Chapter 20 - Preparations of vegetables, fruit, nuts or other parts of plants Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.
- Cucumbers and gherkins - Other: - - Onions - - Other Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.

- Tomatoes, whole or in pieces: - - Cooked otherwise than by steaming or boiling in water - - Other - Other: - - Tomato paste - - Tomato powder - - Other and truffles, prepared or Mushrooms preserved otherwise than by vinegar or acetic acid.
- Mushrooms of the genus Agaricus - Other: - - Truffles - - Other Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06.
2004.10.00 2004.90 - Potatoes - Other vegetables and mixtures of vegetables: 2004.90.10 2004.90.90 - - For infant use - - Other 20.05 2005.10 2005.10.10 2005.10.90 2005.20 2005.20.11 2005.20.19 2005.20.91 2005.20.99 2005.40.00 2005.51.00 2005.59 2005.59.10 2005.59.90 2005.60.00 2005.70.00 2005.80.00 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06.
- Homogenised vegetables: - - In airtight containers - - Other - Potatoes: - - Chips and sticks: - - - In airtight containers - - - Other - - Other: - - - In airtight containers - - - Other - Peas (Pisum sativum ) - Beans (Vigna spp., Phaseolus spp.

): - - Beans, shelled - - Other: - - - In airtight containers - - - Other - Asparagus - Olives - Sweet corn (Zea mays var.
saccharata ) - Other vegetables and mixtures of vegetables: 2005.91.00 2005.99 2005.99.10 - - Bamboo shoots - - Other: - - - In airtight containers ANNEX I - VIET NAM - 1916 0
Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 2005.99.90 - - - Other 32 28.8 25.6 22.4 19.2 16 12.8 9.6 6.4 3.2 2006.00.00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised).
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.
- Homogenised preparations - Other: - - Citrus fruit - - Other: - - Fruit pastes other pineapples or strawberries - - - Other than of mangoes, - sugar containing Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not or other added sweetening matter or spirit, not elsewhere specified or included.
- Nuts, ground-nuts and other seeds, whether or not mixed together: - - Ground-nuts: - - - Roasted - - - Peanut butter - - - Other - - Other, including mixtures: - - - Cashew nuts - - - Other - Pineapples - Citrus fruit: - - Containing added sugar or other sweetening matter or spirit - - Other - Pears: - - Containing added sugar or other sweetening matter or spirit - - Other - Apricots: - - Containing added sugar or other sweetening matter or spirit - - Other - Cherries: - - Containing added sugar or other sweetening matter or spirit - - Other - Peaches, including nectarines: - - Containing added sugar or other sweetening matter or spirit - - Other - Strawberries: - - Containing added sugar or other sweetening matter or spirit - - Other - Other, including mixtures other than those of subheading 2008.19: - - Palm hearts - Vaccinium oxycoccos, Vaccinium vitis-idaea ) (Vaccinium macrocarpon, - Cranberries - - Mixtures: - - - Of stems, roots and other edible parts of plants, not including fruits or nuts - - - Other, containing added sugar or other sweetening matter or spirit - - - Other - - Other: - - - Lychees 0
Year 25 and Subsequent Years (%) ANNEX I - VIET NAM - 1917 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 5
- - - Longans - - - Of stems, roots and other edible parts of plants, not including fruits or nuts - - - Other, containing added sugar or other sweetening matter or spirit - - - Other juices (including grape must) and Fruit vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
- Orange juice: - - Frozen - - Not frozen, of a Brix value not exceeding 20 - - Other - Grapefruit (including pomelo) juice: - - Of a Brix value not exceeding 20 - - Other - Juice of any other single citrus fruit: - - Of a Brix value not exceeding 20 - - Other - Pineapple juice: - - Of a Brix value not exceeding 20 - - Other - Tomato juice - Grape juice (including grape must): - - Of a Brix value not exceeding 30 - - Other - Apple juice: - - Of a Brix value not exceeding 20 - - Other - Juice of any other single fruit or vegetable: (Vaccinium macrocarpon, - Vaccinium oxycoccos, Vaccinium vitis-idaea ) juice: - Cranberry - - - For infant use - - - Other - - Other: - - - Blackcurrant juice - - - Other: - - - - For infant use - - - - Other - Mixtures of juices: - - For infant use - - Other Chapter preparations 21 - Miscellaneous edible Extracts, essences and concentrates, of coffee, tea or maté, and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
essences - Extracts, concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: and 2101.11 2101.11.10 2101.11.90 2101.12 2101.12.10 - - Extracts, essences and concentrates: - - - Instant coffee - - - Other - - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: - - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats ANNEX I - VIET NAM - Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%)
 Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - Other - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté: 40 36 32 28 24 20 16 12 8 2101.12.90 2101.20 2101.20.10 2101.20.90 2101.30.00 21.02 2102.10.00 2102.20.00 2102.30.00 21.03 2103.10.00 2103.20.00 2103.30.00 2103.90 2103.90.10 2103.90.30 2103.90.40 2103.90.90 21.04 - - Tea preparations consisting of a mixture of tea, milk powder and sugar - - Other - Roasted chicory and other substitutes, and concentrates thereof roasted coffee and essences extracts, Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.
- Active yeasts - Inactive organisms, dead - Prepared baking powders single-cell micro- yeasts; other Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.
- Soya sauce - Tomato ketchup and other tomato sauces - Mustard flour and meal and prepared mustard - Other: - - Chili sauce - - Fish sauce - seasonings, including belachan (blachan) - - Other - Other mixed condiments and mixed Soups and broths and preparations therefor; homogenised composite food preparations.
2104.10 - Soups and broths and preparations therefor: 2104.10.11 2104.10.19 2104.10.91 2104.10.99 2104.20 2104.20.11 2104.20.19 2104.20.91 2104.20.99 2105.00.00 21.06 2106.10.00 2106.90 2106.90.10 2106.90.20 2106.90.30 2106.90.41 2106.90.49 - - Containing meat: - - - For infant use - - - Other - - Other: - - - For infant use - - - Other - Homogenised composite food preparations: - - Containing meat: - - - For infant use - - - Other - - Other: - - - For infant use - - - Other Ice cream and other edible ice, whether or not containing cocoa.
Food preparations not elsewhere specified or included.
- Protein concentrates and textured protein substances - Other: - - Dried bean curd and bean curd sticks - - Flavoured or coloured syrups - - Non-dairy creamer - - Autolysed yeast extracts: - - - In powder form - - - Other ANNEX I - VIET NAM - 1919 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%)
 Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - Non-alcoholic preparations of a kind used for the making or for the manufacture of beverages: 2106.90.51 - - - Preparations of a kind used as raw material for the manufacture of composite concentrates 2106.90.52 2106.90.53 2106.90.59 - - - Composite concentrates for simple dilution with water to make beverages - - - Ginseng based products - - - Other - - Alcoholic preparations of a kind used for the making or for the manufacture of beverages: - - - Preparations of a kind used as raw material for the manufacture of composite concentrates: - - - - Of a kind used for the manufacture of alcoholic beverages, in liquid form - - - - Of a kind used for the manufacture of alcoholic beverages, in other forms - - - Composite concentrates for simple dilution with water to make beverages: - - - - Of a kind used for the manufacture of alcoholic beverages, in liquid form - - - - Of a kind used for the manufacture of alcoholic beverages, in other forms - - - Other, of kind used for the manufacture of alcoholic beverages, in liquid form - - - Other, of kind used for the manufacture of alcoholic beverages, in other forms - - - Other - - Food supplements - - Fortificant premixes - - Other: - - - Other mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used for food processing lactase deficient - Food preparations for - - - Ginseng based preparations - - infants - - - Other food preparations for infant use - - - Seri kaya - - - Other medical foods - - - Other flavouring preparations - - - Other 2106.90.61 2106.90.62 2106.90.64 2106.90.65 2106.90.66 2106.90.67 2106.90.69 2106.90.70 2106.90.80 2106.90.91 2106.90.92 2106.90.93 2106.90.94 2106.90.95 2106.90.96 2106.90.98 2106.90.99
 22 Chapter 22 - Beverages, spirits and vinegar 22.01 2201.10.00 2201.90 2201.90.10 2201.90.90 22.02 2202.10 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
- Mineral waters and aerated waters - Other: - - Ice and snow - - Other Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
- Waters, including mineral waters and aerated waters, or other containing sweetening matter or flavoured: added sugar - - Sparkling mineral waters or aerated waters, flavoured - - Other ANNEX I - VIET NAM - 1920 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%)
 Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Other: - - Flavoured UHT milk drinks - - Soya milk drinks - immediate consumption without dilution - - Other - Other non-aerated beverages ready for Beer made from malt.
- Stout or porter - Other, including ale fresh grapes, Wine of including fortified wines; grape must other than that of heading 20.09.
- Sparkling wine - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: - - - - - - - Of an alcoholic strength by volume - Of an alcoholic strength by volume - Of an alcoholic strength by volume - - In containers holding 2 l or less: - - - Wine: - - - - Of an alcoholic strength by volume not exceeding 15% vol - exceeding 15% vol but not exceeding 23% vol - exceeding 23% vol - - - Grape must with fermentation prevented or arrested by the addition of alcohol: - - - - Of an alcoholic strength by volume not exceeding 15% vol - exceeding 15% vol - - Other: - - - Wine: - - - - Of an alcoholic strength by volume not exceeding 15% vol - exceeding 15% vol but not exceeding 23% vol - exceeding 23% vol - - - Grape must with fermentation prevented or arrested by the addition of alcohol: - - - - Of an alcoholic strength by volume not exceeding 15% vol - exceeding 15% vol - Other grape must: - exceeding 15% vol - - Of an alcoholic strength by volume exceeding 15% vol - Of an alcoholic strength by volume not - Of an alcoholic strength by volume - Of an alcoholic strength by volume - Of an alcoholic strength by volume - - - - - - 22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
2205.10 2205.10.10 2205.10.20 2205.90 2205.90.10 2205.90.20 22.06 - Of an alcoholic strength by volume not - In containers holding 2 l or less: - exceeding 15% vol - - Of an alcoholic strength by volume exceeding 15% vol - Other: - exceeding 15% vol - - Of an alcoholic strength by volume exceeding 15% vol - Of an alcoholic strength by volume not Other fermented beverages (for example, cider, perry, mead); mixtures of fermented fermented beverages beverages and non-alcoholic beverages, not elsewhere specified or included.
and mixtures of ANNEX I - VIET NAM - 1921 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - Cider or perry - Sake - Toddy - Shandy - Other, including mead: - - Other rice wine (including medicated rice wine) - - Other 55 55 55 55 55 55 51.3 49.5 51.3 51.3 51.3
Other 45
0 0 0 0 0 0 0 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 0 Year 25 and Subsequent Years (%) Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol.
or higher; ethyl alcohol and other spirits, denatured, of any strength.

- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol.

or higher - Ethyl alcohol and other spirits, denatured, of any strength: - - Denatured ethyl alcohol, including methylated spirits: - - - Ethyl alcohol of an alcoholic strength by volume exceeding 99% vol - - - Other - - Other other liqueurs Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.

; spirits, spirituous and beverages.
- Spirits obtained by distilling grape wine or grape marc: - - Brandy - - Other - Whiskies - Rum and other spirits obtained by distilling fermented sugar-cane products - Gin and Geneva - Vodka - Liqueurs and cordials - Other: - - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol - - Medicated samsu of an alcoholic strength by volume exceeding 40% vol - - Other samsu of an alcoholic strength by volume not exceeding 40% vol - - Other samsu of an alcoholic strength by volume exceeding 40% vol - - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol - - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol - - Bitters and similar beverages of an alcoholic strength not exceeding 57% vol - - Bitters and similar beverages of an alcoholic strength exceeding 57% vol - - Other Vinegar and substitutes for vinegar obtained from acetic acid.
Chapter 23 - Residues and waste from the food industries; prepared animal fodder Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
- Flours, meals and pellets, of meat or meat offal; greaves 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 1922 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Flours, meals and pellets, of crustaceans, molluscs invertebrates: or fish or of aquatic other - - Of fish, with a protein content of less than 60% by weight - - Of fish, with a protein content of 60% or more by weight - - Other Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
- Of maize (corn) - Of wheat - Of other cereals: - - Of rice - - Other - Of leguminous plants Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
- Residues of starch manufacture and similar residues: - - Of manioc (cassava) or sago - - Other - Beet-pulp, bagasse and other waste of sugar manufacture - Brewing or distilling dregs and waste Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil.
- Defatted soya bean flour, consumption - Other fit for human Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil.

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05.
- Of cotton seeds - Of linseed - Of sunflower seeds - Of rape or colza seeds: - - Of low erucic acid rape or colza seeds: - - - Of low erucic acid rape seeds - - - Of low erucic acid colza seeds - - Other: - - - Of other rape seeds - - - Of other colza seeds - Of coconut or copra - Of palm nuts or kernels - Other: - - Of maize (corn) germ - - Other 2307.00.00 Wine lees; argol.
ANNEX I - VIET NAM - 1923 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 2308.00.00 Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.
23.09 Preparations of a kind used in animal feeding.
2309.10 2309.10.10 2309.10.90 2309.90 2309.90.11 2309.90.12 2309.90.13 2309.90.14 2309.90.19 2309.90.20 - Dog or cat food, put up for retail sale: - - Containing meat - - Other - Other: - - Complete feed: - - - Of a kind suitable for poultry - - - Of a kind suitable for swine - - - Of a kind suitable for prawns - - - Of a kind suitable for primates - - - Other - - Premixes, feed supplements or feed additives 2309.90.30 2309.90.90 - - Other, containing meat - - Other 24 Chapter 24 - Tobacco and manufactured tobacco substitutes 24.01 2401.10 2401.10.10 2401.10.20 2401.10.40 2401.10.50 2401.10.90 2401.20 Unmanufactured tobacco; tobacco refuse.
- Tobacco, not stemmed/stripped: - - Virginia type, flue-cured (in-quota) - - Virginia type, other than flue-cured (in-quota) - - Burley type (in-quota) - - Other, flue-cured (in-quota) - - Other (in-quota) - Tobacco, partly or wholly stemmed/stripped: 2401.20.10 2401.20.20 - - Virginia type, flue-cured (in-quota) - - Virginia type, other than flue-cured (in-quota) 2401.20.30 2401.20.40 2401.20.50 2401.20.90 2401.30 2401.30.10 2401.30.90 24.02 2402.10.00 2402.20 2402.20.10 2402.20.20 2402.20.90 2402.90 2402.90.10 2402.90.20 24.03 2403.11.00 2403.19 2403.19.11 - - Oriental type (in-quota) - - Burley type (in-quota) - - Other, flue-cured (in-quota) - - Other (in-quota) - Tobacco refuse: - - Tobacco stems (in-quota) - - Other (in-quota) Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
- Cigars, cheroots and cigarillos, containing tobacco - Cigarettes containing tobacco: - - Beedies - - Clove cigarettes - - Other - Other: - - Cigars, cheroots and cigarillos of substitutes - - Cigarettes of tobacco substitutes tobacco tobacco manufactured Other and substitutes; tobacco manufactured “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.
- Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - - Water pipe tobacco specified in Subheading Note 1 to this Chapter - - Other: - - - Packed for retail sale: - - - - Ang Hoon TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ
 ANNEX I - VIET NAM - 1924 0 0 0 0 0 0 0 0 0 0 0 TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ U U U U U U U U HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 2403.19.19 2403.19.20 2403.19.90 2403.91 2403.91.10 2403.91.90 2403.99 2403.99.10 2403.99.30 2403.99.40 2403.99.50 2403.99.90 25 25.01 - - Other manufactured tobacco for - - - - Other - manufacture of cigarettes - - - Other - Other: - - “Homogenised’’ or “reconstituted” tobacco: - - - Packed for retail sale - - - Other - - Other: - - - Tobacco extracts and essences - - - Manufactured tobacco substitutes - - - Snuff, whether or not dry - - - Chewing and sucking tobacco - - - Other the Chapter 25 - Salt; sulphur; earths and stone; plastering materials, lime and cement Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution
 or containing added anti- caking or free-flowing agents; sea water.
Year 25 and Subsequent Years (%) U U U U U U U U U U 2501.00.10 2501.00.20 2501.00.50 2501.00.90 - Table salt (in-quota) - Rock salt (in-quota) - Sea water (in-quota) - Other (in-quota) 2502.00.00 Unroasted iron pyrites.

2503.00.00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.

25.04 2504.10.00 2504.90.00 Natural graphite.


- In powder or in flakes - Other 25.05 2505.10.00 2505.90.00 25.06 2506.10.00 2506.20.00 2507.00.00 25.08 2508.10.00 2508.30.00 2508.40 2508.40.10 2508.40.90 2508.50.00 2508.60.00 2508.70.00 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26.
- Silica sands and quartz sands - Other Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

- Quartz - Quartzite Kaolin and other kaolinic clays, whether or not calcined.

kyanite andalusite, Other clays (not including expanded clays of heading 68.06), and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
- Bentonite - Fire-clay - Other clays: - - Fuller's earth - - Other - Andalusite, kyanite and sillimanite - Mullite - Chamotte or dinas earths 2509.00.00 Chalk.
TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ TRQ ANNEX I - VIET NAM - 1925 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 25.10 2510.10 2510.10.10 2510.10.90 2510.20 2510.20.10 2510.20.90 25.11 2511.10.00 2511.20.00 2512.00.00 25.13 2513.10.00 2513.20.00 2514.00.00 25.15 2515.11.00 2515.12 2515.12.10 2515.12.20 2515.20.00 25.16 2516.11.00 2516.12 2516.12.10 2516.12.20 2516.20 2516.20.10 2516.20.20 phosphates, phosphates natural and calcium calcium Natural aluminium phosphatic chalk.
- Unground: - - Apatite - - Other - Ground: - - Apatite - - Other Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16.

- Natural barium sulphate (barytes) - Natural barium carbonate (witherite) fossil meals example, Siliceous kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
(for Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.

- Pumice stone - Emery, natural corundum, natural garnet and other natural abrasives Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
travertine, ecaussine Marble, and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, a rectangular (including square) shape.
into blocks or slabs of - Marble and travertine: - - Crude or roughly trimmed - - Merely cut, by sawing or otherwise, blocks or slabs of a rectangular square) shape: into (including - - - Blocks - - - Slabs - Ecaussine and other calcareous monumental or building stone; alabaster Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
- Granite: - - Crude or roughly trimmed - - Merely cut, by sawing or otherwise, blocks or slabs of a rectangular square) shape: into (including - - - Blocks - - - Slabs - Sandstone: - - Crude or roughly trimmed - - Merely cut, by sawing or otherwise, into blocks (including square) or slabs of a rectangular shape 2516.90.00 - Other monumental or building stone ANNEX I - VIET NAM - 1926 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 25.17 for kind used commonly Pebbles, gravel, broken or crushed stone, of a concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not
 incorporating the materials cited in the first part of tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat- treated.
the heading; 2517.10.00 2517.20.00 2517.30.00 - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 - Tarred macadam - Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat- treated: 2517.41.00 2517.49.00 - - Of marble - - Other 25.18 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.
2518.10.00 2518.20.00 2518.30.00 - Dolomite, not calcined or sintered - Calcined or sintered dolomite - Dolomite ramming mix 25.19 2519.10.00 2519.90 2519.90.10 2519.90.20 25.20 2520.10.00 2520.20 2520.20.10 2520.20.90 2521.00.00 25.22 2522.10.00 2522.20.00 2522.30.00 dead-burned Natural magnesium carbonate (magnesite); fused magnesia; (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
- Natural magnesium carbonate (magnesite) - Other: - magnesia - - Other - Fused magnesia; dead-burned (sintered) Gypsum; anhydrite; plasters (consisting of calcined calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.

gypsum or - Gypsum; anhydrite - Plasters: - - Of a kind suitable for use in dentistry - - Other flux; Limestone other calcareous stone, of a kind used for the manufacture of lime or cement.
limestone and Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25.
- Quicklime - Slaked lime - Hydraulic lime ANNEX I - VIET NAM - 1927 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.
- Cement clinkers: - - Of a kind used in the manufacture of white cement - - Other - Portland cement: - coloured - - Other: - - - Coloured cement - - - Other - Aluminous cement - Other hydraulic cements - White cement, whether or not artificially Asbestos.

- Crocidolite - Other Mica, including splittings; mica waste.
- Crude mica and mica rifted into sheets or splittings - Mica powder - Mica waste Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, a slabs of into blocks or rectangular (including square) shape; talc.
- Not crushed, not powdered - Crushed or powdered: - - Talc powder - - Other Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3B03 calculated on the dry weight.

leucite; nepheline and nepheline Feldspar; syenite; fluorspar.
- Feldspar - Fluorspar: - - Containing by weight 97% or less of calcium fluoride - - Containing by weight more than 97% of calcium fluoride - Leucite; nepheline and nepheline syenite Mineral substances not elsewhere specified or included.
- Vermiculite, perlite and chlorites, unexpanded epsomite (natural magnesium - Zirconium silicates of a kind used as - Kieserite, sulphates): - - Kieserite - - Epsomite - Other: - opacifiers - - Other Chapter 26 - Ores, slag and ash Iron ores and concentrates, including roasted iron pyrites.
ANNEX I - VIET NAM - 1928 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 2601.11.00 2601.12.00 2601.20.00 2602.00.00 - Iron ores and concentrates, other than roasted iron pyrites: - - Non-agglomerated - - Agglomerated - Roasted iron pyrites Manganese ores and concentrates, including ferruginous and manganese concentrates with a manganese content of 20% or more, calculated on the dry weight.
ores 2603.00.00 Copper ores and concentrates.

2604.00.00 Nickel ores and concentrates.

2605.00.00 Cobalt ores and concentrates.

2606.00.00 Aluminium ores and concentrates.

2607.00.00 Lead ores and concentrates.

2608.00.00 Zinc ores and concentrates.

2609.00.00 Tin ores and concentrates.

2610.00.00 Chromium ores and concentrates.

2611.00.00 Tungsten ores and concentrates.

26.12 Uranium or thorium ores and concentrates.


2612.10.00 2612.20.00 - Uranium ores and concentrates - Thorium ores and concentrates 26.13 2613.10.00 2613.90.00 26.14 2614.00.10 2614.00.90 26.15 2615.10.00 2615.90.00 26.16 2616.10.00 2616.90.00 26.17 2617.10.00 2617.90.00 2618.00.00 2619.00.00 26.20 Molybdenum ores and concentrates.

- Roasted - Other Titanium ores and concentrates.

- Ilmenite ores and concentrates - Other tantalum, vanadium or zirconium Niobium, ores and concentrates.
- Zirconium ores and concentrates - Other Precious metal ores and concentrates.

- Silver ores and concentrates - Other Other ores and concentrates.

- Antimony ores and concentrates - Other Granulated slag (slag sand) manufacture of iron or steel.

from the Slag, dross (other scalings and manufacture of iron or steel.

than granulated slag), from the other waste Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds.
2620.11.00 2620.19.00 - Containing mainly zinc: - - Hard zinc spelter - - Other - Containing mainly lead: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 10 10 ANNEX I - VIET NAM - 1929 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 2620.21.00 2620.29.00 2620.30.00 2620.40.00
(%) - - Leaded gasoline sludges and leaded anti- knock compound sludges - - Other - Containing mainly copper - Containing mainly aluminium - Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds - Other: - - Containing antimony, beryllium, cadmium, chromium or their mixtures - - Other: - - - Slag and hardhead of tin - - - Other Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.
- Ash and residues from the incineration of municipal waste - Other Chapter 27 - Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
- Coal, whether or not pulverised, but not agglomerated: - - Anthracite - - Bituminous coal: - - - Coking coal - - - Other - - Other coal - Briquettes, ovoids and similar solid fuels manufactured from coal or not agglomerated, Lignite, whether excluding jet.

- Lignite, whether or not pulverised, but not agglomerated - Agglomerated lignite Peat (including peat litter), whether or not agglomerated.
- Peat, whether or not compressed into bales, but not agglomerated - Agglomerated peat Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.

- Coke and semi-coke of coal - Coke and semi-coke of lignite or of peat - Retort carbon Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.
Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.
10 10 10 10 10 10 10 10 10 10 ANNEX I - VIET NAM - 1930 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 27.07 2707.10.00 2707.20.00 2707.30.00 2707.40.00 2707.50.00 2707.91.00 2707.99 2707.99.10 2707.99.90 27.08 2708.10.00 2708.20.00 27.09 2709.00.10 2709.00.20 2709.00.90 27.10 of the that Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents non-aromatic exceeds constituents.
- Benzol (benzene) - Toluol (toluene) - Xylol (xylenes) - Naphthalene - Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250°C by the ASTM D 86 method - Other: - - Creosote oils - - Other: - - - Carbon black feedstock - - - Other Pitch and pitch coke, obtained from coal tar or from other mineral tars.

- Pitch - Pitch coke Petroleum oils and oils obtained from bituminous minerals, crude.
- Crude petroleum oils - Condensates - Other Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.
not elsewhere - Petroleum oils and oils obtained from than crude) and bituminous minerals (other preparations or specified included, containing by weight 70 % or more of petroleum oils obtained from bituminous minerals, these oils being the basic constituents of than those containing biodiesel and other than waste oils: the preparations, other or of oils 2710.12 2710.12.11 2710.12.12 2710.12.13 2710.12.14 2710.12.15 2710.12.16 2710.12.20 2710.12.30 2710.12.40 2710.12.50 2710.12.60 2710.12.70 - - Light oils and preparations: - - - Motor spirit: - - - - Of RON 97 and above, leaded - - - - Of RON 97 and above, unleaded - - - - Of RON 90 and above, but below RON 97, leaded - - - - Of RON 90 and above, but below RON 97, unleaded - - - - Other, leaded - - - - Other, unleaded - - - Aviation spirit, not of a kind used as jet fuel - - - Tetrapropylene - - - White spirit - - - Low aromatic solvents containing by weight less than 1% aromatic content - - - Other solvent spirits - - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits 2710.12.80 2710.12.90 2710.19 2710.19.20 - - - Other alpha olefins - - - Other - - Other: - - - Topped crudes ANNEX I - VIET NAM - 1931 U
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 2710.19.30 2710.19.41 2710.19.42 2710.19.43 2710.19.44 2710.19.50 2710.19.60 2710.19.71 2710.19.72 2710.19.79 2710.19.81 2710.19.82 2710.19.83 2710.19.89 2710.19.90 2710.20.00 - - - Carbon black feedstock - - - Lubricating oils and greases: - - - - Lubricating oil feedstock - - - - Lubricating oils for aircraft engines - - - - Other lubricating oils - - - - Lubricating greases - - - Hydraulic brake fluid - - - Transformer and circuit breakers oils - - - Diesel fuel; fuel oils: - - - - Automotive diesel fuel - - - - Other diesel fuels - - - - Fuel oils - - - Aviation turbine fuel (jet fuel) having a flash point of 23o C or more - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23o C - - - Other kerosene - - - Other medium oils and preparations - - - Other - Petroleum oils and oils obtained from than crude) and bituminous minerals (other preparations or specified included, containing by weight 70 % or more of petroleum oils obtained from bituminous minerals, these oils being the basic the preparations, containing constituents of biodiesel, other than
 waste oils elsewhere or of oils not 2710.91.00 - Waste oils: - - Containing polychlorinated biphenyls (PCBs), polychlorinated or terphenyls polybrominated biphenyls (PBBs) (PCTs) 2710.99.00 - - Other 27.11 2711.11.00 2711.12.00 2711.13.00 2711.14 2711.14.10 2711.14.90 2711.19.00 2711.21 2711.21.10 2711.21.90 2711.29.00 27.12 2712.10.00 2712.20.00 2712.90 2712.90.10 2712.90.90 27.13 2713.11.00 2713.12.00 2713.20.00 and gaseous other Petroleum gases hydrocarbons.
- Liquefied: - - Natural gas - - Propane - - Butanes - - Ethylene, propylene, butylene and butadiene: - - - Ethylene - - - Other - - Other - In gaseous state: - - Natural gas: - - - Of a kind used as a motor fuel - - - Other - - Other Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.
- Petroleum jelly - Paraffin wax containing by weight 0.75% of oil - Other: - - Paraffin wax - - Other less than Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
- Petroleum coke: - - Not calcined - - Calcined - Petroleum bitumen ANNEX I - VIET NAM - 1932 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%)
 Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 2713.90.00 - Other residues of petroleum oils or of oils obtained from bituminous minerals 27.14 2714.10.00 2714.90.00 2715.00.00 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.
- Bituminous or oil shale and tar sands - Other Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs).

2716.00.00 Electrical energy.

28 28.01 2801.10.00 2801.20.00 2801.30.00 2802.00.00 Chapter 28 - Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes Fluorine, chlorine, bromine and iodine.
- Chlorine - Iodine - Fluorine; bromine Sulphur, sublimed or precipitated; colloidal sulphur.

28.03 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).

2803.00.20 2803.00.40 2803.00.90 - Acetylene black - Other carbon blacks - Other 28.04 Hydrogen, rare gases and other non-metals.
2804.10.00 2804.21.00 2804.29.00 2804.30.00 2804.40.00 2804.50.00 2804.61.00 2804.69.00 2804.70.00 2804.80.00 2804.90.00 28.05 2805.11.00 2805.12.00 2805.19.00 2805.30.00 2805.40.00 28.06 2806.10.00 2806.20.00 - Hydrogen - Rare gases: - - Argon - - Other - Nitrogen - Oxygen - Boron; tellurium - Silicon: - - Containing by weight not less than 99.99% of silicon - - Other - Phosphorus - Arsenic - Selenium Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury.
- Alkali or alkaline-earth metals: - - Sodium - - Calcium - - Other - Rare-earth metals, scandium and yttrium whether or not intermixed or interalloyed - Mercury Hydrogen chloride chlorosulphuric acid.

- Hydrogen chloride (hydrochloric acid) - Chlorosulphuric acid (hydrochloric acid); 2807.00.00 Sulphuric acid; oleum.
ANNEX I - VIET NAM - 1933 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 2808.00.00 Nitric acid; sulphonitric acids.
28.09 2809.10.00 2809.20 2809.20.31 2809.20.39 2809.20.91 2809.20.99 or acids, whether Diphosphorous pentaoxide; phosphoric acid; not polyphosphoric chemically defined.

- Diphosphorus pentaoxide - Phosphoric acid and polyphosphoric acids: - - Food grade: - - - Hypophosphoric acid - - - Other - - Other: - - - Hypophosphoric acid - - - Other 2810.00.00 Oxides of boron; boric acids.
28.11 2811.11.00 2811.19 2811.19.10 2811.19.90 2811.21.00 2811.22 2811.22.10 2811.22.90 2811.29 2811.29.10 2811.29.20 2811.29.90 28.12 2812.10.00 2812.90.00 28.13 2813.10.00 2813.90.00 28.14 Other inorganic acids and other inorganic oxygen compounds of non-metals.
- Other inorganic acids: - - Hydrogen fluoride (hydrofluoric acid) - - Other: - - - Arsenic acid - - - Other - Other inorganic oxygen compounds of non- metals: - - Carbon dioxide - - Silicon dioxide: - - - Silica powder - - - Other - - Other: - - - Diarsenic pentaoxide - - - Sulphur dioxide - - - Other Halides and halide oxides of non-metals.

- Chlorides and chloride oxides - Other of non-metals; Sulphides phosphorus trisulphide.

- Carbon disulphide - Other Ammonia, anhydrous or in aqueous solution.
commercial 2814.10.00 2814.20.00 - Anhydrous ammonia - Ammonia in aqueous solution 28.15 2815.11.00 2815.12.00 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.
- Sodium hydroxide (caustic soda): - - Solid - - In aqueous solution (soda lye or liquid soda) 2815.20.00 2815.30.00 - Potassium hydroxide (caustic potash) - Peroxides of sodium or potassium 28.16 2816.10.00 2816.40.00 and Hydroxide and peroxide of magnesium; oxides, of hydroxides strontium or barium.

- Hydroxide and peroxide of magnesium - Oxides, strontium or barium peroxides, hydroxides peroxides, and of 28.17 2817.00.10 2817.00.20 Zinc oxide; zinc peroxide.
- Zinc oxide - Zinc peroxide 28.18 corundum, Artificial defined; chemically aluminium hydroxide.
whether not aluminium oxide; or ANNEX I - VIET NAM - 1934 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 2818.10.00
 2818.20.00 2818.30.00 28.19 2819.10.00 2819.90.00 28.20 2820.10.00 2820.90.00 28.21 2821.10.00 2821.20.00 2822.00.00 - Artificial corundum, whether or not chemically defined - Aluminium oxide, corundum - Aluminium hydroxide artificial other than Chromium oxides and hydroxides.
- Chromium trioxide - Other Manganese oxides.

- Manganese dioxide - Other Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3.

- Iron oxides and hydroxides - Earth colours Cobalt oxides and hydroxides; commercial cobalt oxides.

2823.00.00 Titanium oxides.

28.24 2824.10.00 2824.90.00 Lead oxides; red lead and orange lead.
- Lead monoxide (litharge, massicot) - Other 28.25 2825.10.00 2825.20.00 2825.30.00 2825.40.00 2825.50.00 2825.60.00 2825.70.00 2825.80.00 2825.90.00 28.26 2826.12.00 2826.19.00 2826.30.00 2826.90.00 28.27 2827.10.00 2827.20 2827.20.10 2827.20.90 2827.31.00 2827.32.00 2827.35.00 2827.39 2827.39.10 2827.39.20 2827.39.90 2827.41.00 2827.49.00 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
their and and hydroxylamine - Hydrazine inorganic salts - Lithium oxide and hydroxide - Vanadium oxides and hydroxides - Nickel oxides and hydroxides - Copper oxides and hydroxides - Germanium oxides and zirconium dioxide - Molybdenum oxides and hydroxides - Antimony oxides - Other Fluorides; and other complex fluorine salts.
- Fluorides: - - Of aluminium - - Other - Sodium cryolite) - Other hexafluoroaluminate fluorosilicates, fluoroaluminates (synthetic Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
- Ammonium chloride - Calcium chloride: - - Commercial grade - - Other - Other chlorides: - - Of magnesium - - Of aluminium - - Of nickel - - Other: - - - Of barium or of cobalt - - - Of iron - - - Other - Chloride oxides and chloride hydroxides: - - Of copper - - Other - Bromides and bromide oxides: 0 2 3 0 0 3 0 2 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15 10 ANNEX I - VIET NAM - 1935 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - Bromides of sodium or of potassium - - Other - Iodides and iodide oxides calcium commercial Hypochlorites; hypochlorite; chlorites; hypobromites.
- Commercial calcium hypochlorite and other calcium hypochlorites - Other: - - Sodium hypochlorite - - Other Chlorates and perchlorates; bromates and perbromates; iodates and periodates.

- Chlorates: - - Of sodium - - Other - Other: - - Sodium perchlorate - - Other Sulphides; polysulphides, whether or not chemically defined.

- Sodium sulphides - Other: - - Cadmium sulphide or zinc sulphide - - Other Dithionites and sulphoxylates.

- Of sodium - Other Sulphites; thiosulphates.


- Sodium sulphites - Other sulphites - Thiosulphates peroxosulphates alums; Sulphates; (persulphates).

- Sodium sulphates: - - Disodium sulphate - - Other - Other sulphates: - - Of magnesium - - Of aluminium: - - - Commercial grade - - - Other - - Of nickel - - Of copper - - Of barium - - Other: - - - Tribasic lead sulphate - - - Of chromium - - - Other - Alums - Peroxosulphates (persulphates) Nitrites; nitrates.
- Nitrites - Nitrates: - - Of potassium - - Other: - - - Of bismuth - - - Other Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined.
- Phosphinates phosphonates (phosphites) (hypophosphites) and ANNEX I - VIET NAM - 1936 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%)
 Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Phosphates: - - Of mono- or disodium - - Of potassium - - Calcium hydrogenorthophosphate (“dicalcium phosphate”): - - - Feed grade - - - Other - - Other phosphates of calcium - - Other: - - - Of trisodium - - - Other - Polyphosphates: - - Sodium triphosphate (sodium tripolyphosphate): - - - Food grade - - - Other - - Other: - - - Tetrasodium pyrophosphate - - - Other Carbonates; (percarbonates); carbonate containing ammonium carbamate.
peroxocarbonates ammonium commercial (sodium hydrogencarbonate - Disodium carbonate - Sodium bicarbonate) - Potassium carbonates - Calcium carbonate - Barium carbonate - Other: - - Lithium carbonates - - Strontium carbonate - - Other: - - - Commercial ammonium carbonate - - - Lead carbonates - - - Other and complex cyanide oxides Cyanides, cyanides.

- Cyanides and cyanide oxides: - - Of sodium - - Other - Complex cyanides Silicates; commercial alkali metal silicates.
- Of sodium: - - Sodium metasilicates - - Other: - - - Sodium silicates - - - Other - Other Borates; peroxoborates (perborates).

- Disodium tetraborate (refined borax): - - Anhydrous - - Other - Other borates - Peroxoborates (perborates) 28.41 Salts of oxometallic or peroxometallic acids.
2841.30.00 2841.50.00 Other - Sodium dichromate - peroxochromates - Manganites, manganates and permanganates: chromates dichromates; and 2841.61.00 2841.69.00 2841.70.00 2841.80.00 - - Potassium permanganate - - Other - Molybdates - Tungstates (wolframates) 0 0 0 0 0 0 0 5 5 0 0 2 5 0 10 ANNEX I - VIET NAM - 1937 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 2841.90.00 - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Year 25 and Subsequent Years (%) 0 28.42 2842.10.00 2842.90 2842.90.10 2842.90.20 2842.90.30 2842.90.90 28.43 2843.10.00 2843.21.00 2843.29.00 2843.30.00 2843.90.00 28.44 2844.10 2844.10.10 2844.10.90 2844.20 2844.20.10 2844.20.90 2844.30 2844.30.10 2844.30.90 2844.40 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides.
or - Double silicates, aluminosilicates whether or not defined complex including chemically - Other: - - Sodium arsenite - - Copper or chromium salts - - Other fulminates, cyanates and thiocyanates - - Other Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.
- Colloidal precious metals - Silver compounds: - - Silver nitrate - - Other - Gold compounds - Other compounds; amalgams chemical elements Radioactive and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
- Natural uranium and its compounds; alloys, cermets), (including ceramic dispersions products natural containing and mixtures uranium or natural uranium compounds: - - Natural uranium and its compounds - - Other - Uranium enriched in U 235 and its compounds; alloys, plutonium and compounds; ceramic (including dispersions cermets), products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products: its - - Uranium and its compounds; plutonium and its compounds - - Other - Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products: - - Uranium and its compounds; thorium and its compounds - - Other - Radioactive elements and isotopes and compounds other than those of subheading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues: 2844.40.11 2844.40.19 2844.40.90 2844.50.00 - Radioactive elements and isotopes and - compounds; radioactive residues: - - - Radium and its salts - - - Other - - Other - Spent (irradiated) fuel elements (cartridges) of nuclear reactors ANNEX I - VIET NAM - 1938 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 28.45 Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined.
2845.10.00 2845.90.00 - Heavy water (deuterium oxide) - Other 28.46 2846.10.00 2846.90.00 28.47 2847.00.10 2847.00.90 2848.00.00 Compounds, inorganic or organic, of rare- earth metals, of yttrium or of scandium or of mixtures of these metals.

- Cerium compounds - Other Hydrogen peroxide, whether or not solidified with urea.

- In liquid form - Other Phosphides, whether or not chemically defined, excluding ferrophosphorus.

28.49 Carbides, whether or not chemically defined.


2849.10.00 2849.20.00 2849.90.00 2850.00.00 28.52 2852.10 2852.10.10 2852.10.20 2852.10.90 2852.90 2852.90.10 2852.90.90 2853.00.00 - Of calcium - Of silicon - Other Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49.

Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams.
- Chemically defined: - - Mercury sulphates - luminophores - - Other - Other: - - Mercury tannates, not chemically defined - - Other - Mercury compounds of a kind used as inorganic compounds Other (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals.
29 Chapter 29 - Organic chemicals 29.01 2901.10.00 2901.21.00 2901.22.00 2901.23.00 2901.24.00 2901.29 2901.29.10 2901.29.90 29.02 2902.11.00 2902.19.00 2902.20.00 2902.30.00 Acyclic hydrocarbons.

- Saturated - Unsaturated: - - Ethylene - - Propene (propylene) - - Butene (butylene) and isomers thereof - - Buta-1,3-diene and isoprene - - Other: - - - Acetylene - - - Other Cyclic hydrocarbons.
- Cyclanes, cyclenes and cycloterpenes: - - Cyclohexane - - Other - Benzene - Toluene - Xylenes ANNEX I - VIET NAM - 1939 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 2902.41.00 2902.42.00 2902.43.00 2902.44.00 2902.50.00 2902.60.00 2902.70.00 2902.90 2902.90.10 2902.90.20 2902.90.90 29.03 2903.11 2903.11.10
- - o -Xylenes - - m -Xylenes - - p -Xylenes - - Mixed xylene isomers - Styrene - Ethylbenzene - Cumene - Other: - - Dodecylbenzene - - Other alkylbenzenes - - Other chloride) and - Chloromethane (methyl Halogenated derivatives of hydrocarbons.
- Saturated chlorinated derivatives of acyclic hydrocarbons: - chloroethane (ethyl chloride): - - - Methyl chloride - - - Other - - Dichloromethane (methylene chloride) - - Chloroform (trichloromethane) - - Carbon tetrachloride - - Ethylene dichloride (ISO) (1,2- dichloroethane) - - Other: - - - 1,2 - Dichloropropane (propylene dichloride) and dichlorobutanes - - - 1,1,1-Trichloroethane (methyl chloroform) - - - Other - Unsaturated chlorinated derivatives of acyclic hydrocarbons: - - Vinyl chloride (chloroethylene) - - Trichloroethylene - - Tetrachloroethylene (perchloroethylene) - - Other - Fluorinated, or derivatives of acyclic hydrocarbons: - - Ethylene dibromide (ISO) (1,2-dibromoethane) brominated iodinated - - Other: - - - Methyl bromide - - - Other - acyclic hydrocarbons containing two or more different halogens: Halogenated derivatives of - - Chlorodifluoromethane - - Dichlorotrifluoroethanes - - Dichlorofluoroethanes - - Chlorodifluoroethanes - - Dichloropentafluoropropanes - - Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes - 1,2,3,4,5,6-Hexachlorocyclohexane (HCH - - Other, perhalogenated only with fluorine and chlorine - - Other perhalogenated derivatives - - Other - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: - (ISO)), including lindane (ISO, INN) - - Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) - - Other - hydrocarbons: - - Chlorobenzene, o -dichlorobenzene and p - dichlorobenzene Halogenated derivatives aromatic of 4.7 4. 3.7 3. 0
2.7 2. 1.7 1. 0.7 0. ANNEX I - VIET NAM - 1940 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 2903.92.00 - - Hexachlorobenzene (ISO) and DDT (ISO)
 1,1,1-trichloro-2,2-bis(p- (clofenotane (INN), chlorophenyl)ethane) 2903.99.00 - - Other or nitrated Sulphonated, nitrosated derivatives of hydrocarbons, whether or not halogenated.
- Derivatives containing only sulpho groups, their salts and ethyl esters - Derivatives containing only nitro or only nitroso groups: - - Trinitrotoluene - - Other - Other Acyclic alcohols and their halogenated, sulphonated, nitrosated derivatives.
- Saturated monohydric alcohols: - - Methanol (methyl alcohol) - - Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) - - Butan-1-ol (n -butyl alcohol) - - Other butanols - - Octanol (octyl alcohol) and isomers thereof - - Dodecan-l-ol (lauryl alcohol), hexadecan-l-ol (cetyl (stearyl alcohol) octadecan-l-ol nitrated alcohol) and or - - Other - Unsaturated monohydric alcohols: - - Acyclic terpene alcohols - - Other - Diols: - - Ethylene glycol (ethanediol) - - Propylene glycol (propane-1,2-diol) - - Other - Other polyhydric alcohols: - - 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane) - - Pentaerythritol - - Mannitol - - D-glucitol (sorbitol) - - Glycerol - - Other - Halogenated, nitrosated derivatives of acyclic alcohols: - - Ethchlorvynol (INN) - - Other sulphonated, nitrated or or nitrated alcohols - Cyclohexanol, methylcyclohexanols and and their halogenated, nitrosated Cyclic sulphonated, derivatives.
- Cyclanic, cyclenic or cycloterpenic: - - Menthol - dimethylcyclohexanols - - Sterols and inositols - - Other - Aromatic: - - Benzyl alcohol - - Other Phenols; phenol-alcohols.
- Monophenols: - - Phenol (hydroxybenzene) and its salts - - Cresols and their salts - - Octylphenol, nonylphenol and their isomers; salts thereof - - Naphthols and their salts - - Other - Polyphenols; phenol-alcohols: - - Resorcinol and its salts ANNEX I - VIET NAM - 1941 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 2907.22.00 2907.23.00 2907.29 2907.29.10 2907.29.90 29.08 2908.11.00 2908.19.00 2908.91.00 2908.92.00 2908.99.00 29.09 2909.11.00 2909.19.00 2909.20.00 2909.30.00 2909.41.00 2909.43.00 2909.44.00 2909.49.00 2909.50.00 2909.60.00 29.10 2910.10.00 2910.20.00 2910.30.00 - - Hydroquinone (quinol) and its salts - - 4,4’-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts - - Other: - - - Phenol-alcohols - - - Other only halogen nitrated Halogenated, or sulphonated, nitrosated derivatives of phenols or phenol- alcohols.
containing - Derivatives substituents and their salts: - - Pentachlorophenol (ISO) - - Other - Other: - - Dinoseb (ISO) and its salts - - 4,6-Dinitro-o -cresol (DNOC (ISO)) and its salts - - Other Ethers, ether-alcohols, ether-phenols, ether- alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrosated derivatives.
and - Acyclic sulphonated, nitrated or nitrosated derivatives: - - Diethyl ether - - Other - Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives halogenated, nitrated ethers their or and their their ethers halogenated, halogenated, - Aromatic sulphonated, nitrated or nitrosated derivatives - Ether-alcohols and sulphonated, nitrated or nitrosated derivatives: - - 2,2’-Oxydiethanol (diethylene glycol, digol) - - Monobutyl ethers of ethylene glycol or of diethylene glycol - - Other monoalkylethers of ethylene glycol or of diethylene glycol - - Other - Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives - Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
- Oxirane (ethylene oxide) - Methyloxirane (propylene oxide) - 1-Chloro-2,3-epoxypropane (epichlorohydrin) 2910.40.00 2910.90.00 - Dieldrin (ISO, INN) - Other 2911.00.00 29.12 2912.11 2912.11.10 or nitrated Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrosated derivatives.

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
- Acyclic function: - - Methanal (formaldehyde): - - - Formalin aldehydes without oxygen other ANNEX I - VIET NAM - 1942 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 2912.11.90 2912.12.00 2912.19 2912.19.10 2912.19.90 2912.21.00 2912.29.00 - - - Other - - Ethanal (acetaldehyde) - - Other: - - - Butanal - - - Other - Cyclic function: - - Benzaldehyde - - Other - Aldehyde-alcohols,
 aldehyde-ethers, aldehyde- phenols and aldehydes with other oxygen function: aldehydes without oxygen other 2912.41.00 - - Vanillin (4-hydroxy-3-methoxybenzaldehyde) - - Ethylvanillin (3-ethoxy-4- hydroxybenzaldehyde) - - Other - Cyclic polymers of aldehydes - Paraformaldehyde nitrated Halogenated, or sulphonated, nitrosated derivatives of products of heading 29.12.
Ketones and quinones, whether or not with other oxygen function, and their halogenated, nitrosated sulphonated, derivatives.
- Acyclic ketones without other oxygen function: nitrated or - - Acetone - - Butanone (methyl ethyl ketone) - 4-Methylpentan-2-one - ketone) - - Other - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function: - - Cyclohexanone and methylcyclohexanones isobutyl (methyl other oxygen ketones without - - Ionones and methylionones - - Other: - - - Camphor - - - Other - Aromatic function: - - Phenylacetone (phenylpropan-2-one) - - Other - Ketone-alcohols and ketone-aldehydes - Ketone-phenols and ketones with other oxygen function - Quinones: - - Anthraquinone - - Other - Halogenated, nitrosated derivatives Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
sulphonated, nitrated or - Formic acid, its salts and esters: - - Formic acid - - Salts of formic acid - - Esters of formic acid - Acetic acid and its salts; acetic anhydride: - - Acetic acid - - Acetic anhydride - - Other: - - - Sodium acetate; cobalt acetates - - - Other - Esters of acetic acid: - - Ethyl acetate ANNEX I - VIET NAM - 1943 0
Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - Vinyl acetate - - n -Butyl acetate - - Dinoseb (ISO) acetate - - Other: - - - Isobutyl acetate - - - 2 - Ethoxyethyl acetate - - - Other - Mono-, di- or trichloroacetic acids, their salts and esters - Propionic acid, its salts and esters - Butanoic acids, pentanoic acids, and esters - Palmitic acid, stearic acid, esters: - - Palmitic acid, its salts and esters - - Stearic acid - - Salts and esters of stearic acid - Other: - - Acetyl chloride - - Lauric acid, myristic acid, esters - - Other their salts and their salts and their salts monocarboxylic Unsaturated acyclic monocarboxylic acids, cyclic their and anhydrides, peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
acids, peroxides halides, - Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: - - Acrylic acid and its salts - - Esters of acrylic acid - - Methacrylic acid and its salts - - Esters of methacrylic acid: - - - Methyl methacrylate - - - Other - - Oleic, linoleic or linolenic acids, their salts and esters - - Binapacryl (ISO) - - Other - Cyclanic, cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives cyclenic or monocarboxylic their - Aromatic anhydrides, halides, peroxides, peroxyacids and their derivatives: acids, - - Benzoic acid, its salts and esters - - Benzoyl peroxide and benzoyl chloride - - Phenylacetic acid and its salts - - Other: - - - 2,4-Dichlorophenyl acetic acid and its salts and esters - - - Esters of phenylacetic acid - - - Other their sulphonated, Polycarboxylic acids, halides, peroxides and peroxyacids; halogenated, nitrated nitrosated derivatives.
- Acyclic polycarboxylic acids, their anhydrides, halides, their derivatives: anhydrides, their or peroxyacids peroxides, and 2917.11.00 2917.12 2917.12.10 2917.12.90 2917.13.00 - - Oxalic acid, its salts and esters - - Adipic acid, its salts and esters: - - - Dioctyl adipate - - - Other - - Azelaic acid, sebacic acid, their salts and esters ANNEX I - VIET NAM - 1944 0
Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 2917.14.00 2917.19.00 2917.20.00 2917.32.00 2917.33.00 2917.34 2917.34.10 2917.34.90 2917.35.00 2917.36.00 2917.37.00 2917.39 2917.39.10 2917.39.20 - - Maleic anhydride - - Other - Cyclanic, polycarboxylic acids, peroxides, peroxyacids and their derivatives cycloterpenic their anhydrides, halides, cyclenic or polycarboxylic - Aromatic their anhydrides, halides, peroxides, peroxyacids and their derivatives: acids, - - Dioctyl orthophthalates - - Dinonyl or didecyl orthophthalates - - Other esters of orthophthalic acid: - - - Dibutyl orthophthalates - - - Other - - Phthalic anhydride - - Terephthalic acid and its salts - - Dimethyl terephthalate - - Other: - - - Trioctyltrimellitate - - - Other phthalic compounds of a kind used as plasticisers and esters of phthalic anhydride 2917.39.90 - - - Other 29.18 2918.11.00 2918.12.00 2918.13.00 2918.14.00 2918.15 2918.15.10 2918.15.90 2918.16.00 2918.18.00 2918.19.00 2918.21.00 2918.22.00 2918.23.00 2918.29 2918.29.10 2918.29.90 2918.30.00 2918.91.00 2918.99.00 29.19 2919.10.00 2919.90.00 and sulphonated, Carboxylic acids with additional oxygen anhydrides, halides, function and their their peroxides peroxyacids; halogenated, or nitrosated derivatives.
- Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, their derivatives: peroxyacids peroxides, nitrated and - - Lactic acid, its salts and esters - - Tartaric acid - - Salts and esters of tartaric acid - - Citric acid - - Salts and esters of citric acid: - - - Calcium citrate - - - Other - - Gluconic acid, its salts and esters - - Chlorobenzilate (ISO) - - Other - Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, their derivatives: peroxyacids peroxides, and - - Salicylic acid and its salts - - O -Acetylsalicylic acid, its salts and esters - - Other esters of salicylic acid and their salts - - Other: - - - Alkyl sulphonic ester of phenol - - - Other - Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives - Other: - - 2,4,5-T (ISO) acid), its salt and esters (2,4,5-trichlorophenoxyacetic - - Other Phosphoric esters and their salts, including halogenated, lactophosphates; sulphonated, nitrosated derivatives.
- Tris(2,3-dibromopropyl) phosphate - Other nitrated their or 0 0 0 10 10 10 10 ANNEX I - VIET NAM - 1945 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19
 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 29.20 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.
2920.11.00 2920.19.00 2920.90 2920.90.10 2920.90.90 29.21 2921.11.00 2921.19.00 2921.21.00 2921.22.00 2921.29.00 2921.30.00 2921.41.00 2921.42.00 2921.43.00 2921.44.00 2921.45.00 2921.46.00 2921.49.00 2921.51.00 - Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: - - Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion) - - Other - Other: - - Dimethyl sulphate - - Other Amine-function compounds.
- Acyclic monoamines and their derivatives; salts thereof: - - Methylamine, di- or trimethylamine and their salts - - Other - Acyclic polyamines and their derivatives; salts thereof: - - Ethylenediamine and its salts - - Hexamethylenediamine and its salts - - Other - Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof - Aromatic monoamines and their derivatives; salts thereof: - - Aniline and its salts - - Aniline derivatives and their salts - - Toluidines and their derivatives; salts thereof - Diphenylamine and its derivatives; salts - thereof - - 1-Naphthylamine (alpha-naphthylamine), 2- naphthylamine (beta-naphthylamine) and their derivatives; salts thereof - Amfetamine (INN), benzfetamine (INN), - dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof lefetamine (INN), - - Other - Aromatic polyamines and their derivatives; salts thereof: - - o -, m -, p -Phenylenediamine, diaminotoluenes and their derivatives; salts thereof 2921.59.00 - - Other 29.22 2922.11.00 2922.12.00 2922.13.00 2922.14.00 2922.19 2922.19.10 2922.19.20 2922.19.90 Oxygen-function amino-compounds.
- Amino-alcohols, other than those containing their more than one kind of oxygen function, ethers and esters; salts thereof: - - Monoethanolamine and its salts - - Diethanolamine and its salts - - Triethanolamine and its salts - - Dextropropoxyphene (INN) and its salts - - Other: - - - Ethambutol and its salts, esters and other derivatives suitable for the production of anti- tuberculosis preparations - - - D-2-Amino-n-butyl-alcohol - - - Other - Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof ANNEX I - VIET NAM - 1946 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3
 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 2922.21.00 2922.29.00 2922.31.00 2922.39.00 2922.41.00 2922.42 2922.42.10 2922.42.20 2922.42.90 2922.43.00 2922.44.00 2922.49 2922.49.10 2922.49.90 2922.50 - Aminohydroxynaphthalenesulphonic acids - and their salts - - Other - Amino-aldehydes, amino-ketones and amino- quinones, other than those containing more than one kind of oxygen function; salts thereof: - - Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof - - Other - Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: - - Lysine and its esters; salts thereof - - Glutamic acid and its salts: - - - Glutamic acid - - - Monosodium glutamate (MSG) - - - Other salts - - Anthranilic acid and its salts - - Tilidine (INN) and its salts - - Other: - - - Mefenamic acid and its salts - - - Other - Amino-alcohol-phenols, amino-acid-phenols and oxygen function: amino-compounds with other 2922.50.10 2922.50.90 - - p -Aminosalicylic acid and its salts, esters and other derivatives - - Other 29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.
2923.10.00 2923.20 2923.20.10 - Choline and its salts - Lecithins and other phosphoaminolipids: - - Lecithins, whether or not chemically defined 2923.20.90 2923.90.00 - - Other - Other 29.24 Carboxyamide-function compounds; amide- function compounds of carbonic acid.
- Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: - - Meprobamate (INN) - - Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO) - - Other - Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: - - Ureines and their derivatives; salts thereof: - - - 4-Ethoxyphenylurea (dulcin) - - - Diuron and monuron - - - Other - - 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts - - Ethinamate (INN) - - Other: - - - Aspartame - - - Butylphenylmethyl cacbamat; methyl isopropyl phenyl carbamat - - - Other Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds.
- Imides and their derivatives; salts thereof: - - Saccharin and its salts ANNEX I - VIET NAM - 1947 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16
 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 2925.12.00 2925.19.00 2925.21.00 2925.29.00 29.26 2926.10.00 2926.20.00 2926.30.00 - - Glutethimide (INN) - - Other - Imines and their derivatives; salts thereof: - - Chlordimeform (ISO) - - Other Nitrile-function compounds.
- Acrylonitrile - 1-Cyanoguanidine (dicyandiamide) - Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4, 4-diphenylbutane) 2926.90.00 - Other Diazo-, azo- or azoxy-compounds.
- Azodicarbonamide - Other Organic derivatives of hydrazine or of hydroxylamine.

- Linuron - Other Compounds with other nitrogen function.

- Isocyanates: - - Diphenylmethane diisocyanate (MDI) - - Toluene diisocyanate - - Other - Other: - - Sodium cyclamate - - Other cyclamates - - Other Organo-sulphur compounds.
- Thiocarbamates and dithiocarbamates - Thiuram mono-, di- or tetrasulphides - Methionine - Captafol (ISO) and methamidophos (ISO) - Other: - - Dithiocarbonates - - Other Other organo-inorganic compounds.
- Tetramethyl lead and tetraethyl lead: - - Tetramethyl lead - - Tetraethyl lead - Tributyltin compounds - Other: - thereof - - Ethephone - - Organo-arsenic compounds: - - - In liquid form - - - Other - - Other - N-(phosphonomethyl) glycine and salts Heterocyclic compounds with oxygen hetero- atom(s ) only.
- Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: - - Tetrahydrofuran - - 2-Furaldehyde (furfuraldehyde) - - Furfuryl alcohol and tetrahydrofurfuryl alcohol - - Other - Lactones - Other: - - Isosafrole - - 1-(1,3-Benzodioxol-5-yl)propan-2-one - - Piperonal - - Safrole ANNEX I - VIET NAM - 1948 0
Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 2932.95.00 2932.99 2932.99.10 2932.99.90 29.33 2933.11 2933.11.10 2933.11.90 2933.19.00 2933.21.00 2933.29 2933.29.10 2933.29.90 2933.31.00 2933.32.00 2933.33.00 2933.39 2933.39.10 2933.39.30 2933.39.90 2933.41.00 2933.49.00 2933.52.00 2933.53.00 2933.54.00 2933.55.00 2933.59 2933.59.10 2933.59.90 - - Tetrahydrocannabinols (all isomers) - - Other: - - - Carbofuran - - - Other Heterocyclic compounds with nitrogen hetero- atom(s ) only.
- Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: - - Phenazone (antipyrin) and its derivatives: - - - Dipyrone (analgin) - - - Other - - Other - Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: - - Hydantoin and its derivatives - - Other: - - - Cimetidine - - - Other - Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: - - Pyridine and its salts - - Piperidine and its salts - - Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (PCP), phenoperidine (INN), pipradrol (INN) (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof - - Other: - - - Chlorpheniramine and isoniazid - - - Paraquat salts - - - Other - Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused: - - Levorphanol (INN) and its salts - - Other - Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure: - - Malonylurea (barbituric acid) and its salts - - Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof phenobarbital (INN), - - Other derivatives of malonylurea (barbituric acid); salts thereof - Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof - - - Other: - - - Diazinon - - - Other - Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: 2933.61.00 2933.69.00 2933.71.00 2933.72.00 - - Melamine - - Other - Lactams: - - 6-Hexanelactam (epsilon-caprolactam) - - Clobazam (INN) and methyprylon (INN) 0 0 0
- - Clobazam (INN) and methyprylon (INN ANNEX I - VIET NAM - 1949 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Year 25 and Subsequent Years (%) 0 2933.79.00 2933.91.00 delorazepam (INN), - Alprazolam (INN), (INN), - - Other lactams - Other: camazepam (INN), - clonazepam (INN),
 chlordiazepoxide diazepam clorazepate, loflazepate (INN), (INN), estazolam (INN), ethyl fludiazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), (INN), lormetazepam (INN), mazindol (INN), medazepam nimetazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), and triazolam (INN); salts thereof midazolam nitrazepam tetrazepam (INN) (INN), (INN), flunitrazepam (INN), 2933.99 2933.99.10 2933.99.90 - - Other: - - - Mebendazole or parbendazole - - - Other 29.34 2934.10.00 2934.20.00 2934.30.00 2934.91.00 2934.99 2934.99.10 2934.99.20 2934.99.30 2934.99.40 2934.99.50 2934.99.90 2935.00.00 29.36 2936.21.00 2936.22.00 2936.23.00 2936.24.00 2936.25.00 2936.26.00 2936.27.00 2936.28.00 2936.29.00 2936.90.00 defined; Nucleic acids and their salts; whether or not chemically heterocyclic compounds.
- Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure other - Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused - Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused (INN), (INN), Aminorex - Other: brotizolam (INN), - - cloxazolam (INN), clotiazepam dextromoramide haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof (INN), - - Other: - - - Nucleic acid and its salts - - - Sultones; sultams; diltiazem - - - 6-Aminopenicillanic acid - - - 3-Azido-3-deoxythymidine - - - Oxadiazon, with a minimum purity of 94% - - - Other and vitamins, Sulphonamides.
Provitamins or reproduced by synthesis (including natural concentrates), used derivatives primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent.
thereof natural - Vitamins and their derivatives, unmixed: - - Vitamin A and their derivatives - - Vitamin B1 and its derivatives - - Vitamin B2 and its derivatives - - D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives - - Vitamin B6 and its derivatives - - Vitamin B12 and its derivatives - - Vitamin C and its derivatives - - Vitamin E and its derivatives - - Other vitamins and their derivatives - Other, including natural concentrates 0 0 0 0 0 0 0 10 ANNEX I - VIET NAM - 1950 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%)
 Year 24 (%) Year 25 and Subsequent Years (%) 29.37 2937.11.00 2937.12.00 2937.19.00 2937.21.00 2937.22.00 2937.23.00 2937.29.00 2937.50.00 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; structural analogues thereof, including chain modified polypeptides, used primarily as hormones.
derivatives and - Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: - - Somatotropin, its derivatives and structural analogues - - Insulin and its salts - - Other - Steroidal hormones, structural analogues: - - Cortisone, (dehydrocortisone) (dehydrohydrocortisone) hydrocortisone, and prednisone prednisolone their derivatives and - - Halogenated derivatives of corticosteroidal hormones - - Oestrogens and progestogens - - Other - Prostaglandins, leukotrienes, analogues thromboxanes and their derivatives and structural 2937.90 2937.90.10 2937.90.90 - Other: - - Of oxygen-function amino-compounds - - Other 29.38 2938.10.00 2938.90.00 29.39 2939.11 2939.11.10 2939.11.90 2939.19.00 2939.20 2939.20.10 2939.20.90 2939.30.00 2939.41.00 2939.42.00 2939.43.00 2939.44.00 2939.49.00 2939.51.00 2939.59.00 2939.61.00 or natural reproduced Glycosides, by synthesis, and their salts, ethers, esters and other derivatives.
- Rutoside (rutin) and its derivatives - Other Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
- Alkaloids of opium and their derivatives; salts thereof: - - Concentrates of poppy straw; buprenorphine (INN), (INN), heroin, ethylmorphine, hydrocodone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof: dihydrocodeine (INN), hydromorphone etorphine codeine, (INN), - - - Concentrates of poppy straw and salts thereof - - - Other - - Other - Alkaloids of cinchona and their derivatives; salts thereof: - - Quinine and its salts - - Other - Caffeine and its salts - Ephedrines and their salts: - - Ephedrine and its salts - - Pseudoephedrine (INN) and its salts - - Cathine (INN) and its salts - - Norephedrine and its salts - - Other - Theophylline and aminophylline (theophylline- ethylenediamine) and their derivatives; salts thereof: - - Fenetylline (INN) and its salts - - Other - Alkaloids of rye ergot and their derivatives; salts thereof: - - Ergometrine (INN) and its salts ANNEX I - VIET NAM - 1951 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 2939.62.00 2939.63.00 2939.69.00 2939.91 2939.91.10 2939.91.90 2939.99 2939.99.10 2939.99.90 2940.00.00 29.41 2941.10 2941.10.11 2941.10.19 2941.10.20 2941.10.90 2941.20.00 2941.30.00 2941.40.00 2941.50.00 - - Ergotamine(INN) and its salts - - Lysergic acid and its salts - - Other - Other: levometamfetamine, - Cocaine, ecgonine, - metamfetamine metamfetamine (INN), racemate; salts, esters and other derivatives thereof: - - - Cocaine and its derivatives - - - Other - - Other: - - - Nicotine sulphate - - - Other Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37, 29.38 or 29.39.
Antibiotics.

- Penicillins and their derivatives with a penicillanic acid structure; salts thereof: - - Amoxicillins and its salts: - - - Non-sterile - - - Other - - Ampicillin and its salts - - Other - Streptomycins and their derivatives; salts thereof - Tetracyclines and their derivatives; salts thereof - Chloramphenicol and its derivatives; salts thereof - Erythromycin and its derivatives; salts thereof 2941.90.00 - Other 2942.00.00 Other organic compounds.
30 30.01 Chapter 30 - Pharmaceutical products and other organs Glands for organo- therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included.
3001.20.00 3001.90.00 - Extracts of glands or other organs or of their secretions - Other 30.02 3002.10 3002.10.10 3002.10.30 other Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, and blood immunological products, whether or not modified of biotechnological processes; vaccines, toxins, cultures (excluding yeasts) and similar products.
of micro-organisms by means fractions obtained or other blood Antisera, and - immunological products, whether or not modified or obtained by means of biotechnological processes: fractions - - Plasma protein solutions - - Antisera and immunological products, whether or not modified or obtained by means of biotechnological processes 3002.10.40 3002.10.90 - - Haemoglobin powder - - Other 0 0 0 0 0 0 0 3 10 10 ANNEX I - VIET NAM - 1952 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years
 (%) 3002.20 3002.20.10 3002.20.20 3002.20.90 3002.30.00 3002.90.00 30.03 3003.10 3003.10.10 3003.10.20 3003.10.90 3003.20.00 3003.31.00 3003.39.00 3003.40.00 - Pertussis, measles, meningitis or polio - Vaccines for human medicine: - - Tetanus toxoid - vaccines - - Other - Vaccines for veterinary medicine - Other Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale.
- Containing penicillins or derivatives thereof, with or penicillanic streptomycins or their derivatives: structure, acid a - - Containing amoxicillin (INN) or its salts - - Containing ampicillin (INN) or its salts - - Other - Containing other antibiotics - Containing hormones or other products of heading 29.37 but not containing antibiotics: - - Containing insulin - - Other - Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 29.37 or antibiotics 3003.90.00 - Other 30.04 3004.10 3004.10.15 3004.10.16 3004.10.19 3004.10.21 3004.10.29 3004.20 3004.20.10 3004.20.31 3004.20.32 3004.20.39 3004.20.71 3004.20.79 3004.20.91 3004.20.99 3004.31.00 products Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or or unmixed prophylatic uses, put up in measured doses (including those in the form of transdermal administration system) or in forms or packings for retail sale.
therapeutic for - Containing penicillins or derivatives thereof, with or penicillanic streptomycins or their derivatives: structure, acid a - - Containing penicillins or derivatives thereof: - - - Containing penicillin G (excluding penicillin G benzathine), phenoxymethyl penicillin or salts thereof - Containing streptomycins or derivatives - - - Containing ampicillin, amoxycillin or salts thereof, of a kind taken orally - - - Other - thereof: - - - In ointment form - - - Other - Containing other antibiotics: - - Containing gentamycin, lincomycin, sulphamethoxazole or their derivatives, of a kind taken orally or in ointment form - Containing erythromycin or derivatives - thereof: - - - Of a kind taken orally - - - In ointment form - - - Other - - Containing tetracyclines or chloramphenicols or derivatives thereof: - - - Of a kind taken orally or in ointment form - - - Other - - Other: - - - Of a kind taken orally or in ointment form - - - Other - Containing hormones or other products of heading 29.37, but not containing antibiotics: - - Containing insulin ANNEX I - VIET NAM - 1953 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 3004.32 3004.32.10 3004.32.40 3004.32.90 3004.39.00 3004.40 3004.40.10 3004.40.20 3004.40.30 3004.40.40 3004.40.50 3004.40.60 3004.40.70 3004.40.90 3004.50 3004.50.10 3004.50.21 3004.50.29 3004.50.91 3004.50.99 3004.90 3004.90.10 3004.90.20 3004.90.30 3004.90.41 3004.90.49 - - their their - Containing dexamethasone or Containing corticosteroid hormones, - derivatives or structural analogues: - derivatives - - - Containing hydrocortisone sodium succinate or fluocinolone acetonide - - - Other - - Other - Containing alkaloids or derivatives thereof, but not containing hormones, other products of heading 29.37 or antibiotics: for quinine hydrochloride - Containing - - Containing morphine or its derivatives, injection - dihydroquinine chloride, for injection - - Containing quinine sulphate or bisulphate, of a kind taken orally - its salts or other antimalarial substances, other than goods of subheading 3004.40.20 or 3004.40.30 - Containing quinine or or - - Containing papaverine or berberine, of a kind taken orally - - Containing theophyline, of a kind taken orally - - Containing atropine sulphate
 - - Other - Other medicaments containing vitamins or other products of heading 29.36: - - Of a kind suitable for children, in syrup form - - Other, containing more than one vitamin: - - - Of a kind taken orally - - - Other - - Other: - - - Containing vitamin A, B or C - - - Other - Other: - - Transdermal therapeutic system patches for the treatment of cancer or heart diseases - pharmaceutical grade - - Antiseptics - - Anaesthetics: - - - Containing procaine hydrochloride - - - Other - - Analgesics, antipyretics and other medicaments for the treatment of coughs or colds, whether or not containing antihistamines: sterile water - Closed inhalation, for 3004.90.51 - - - Containing acetylsalicylic acid, paracetamol or dipyrone (INN), of a kind taken orally 3004.90.52 3004.90.53 - - - Containing chlorpheniramine maleate - - - Containing diclofenac, of a kind taken orally 3004.90.54 3004.90.55 3004.90.59 3004.90.61 3004.90.62 3004.90.63 3004.90.69 3004.90.71 3004.90.72 3004.90.79 - - Containing artemisinin, artesunate or - - - Containing piroxicam (INN) or ibuprofen - - - Other, in liniment form - - - Other - - Antimalarials: - chloroquine - - - Containing primaquine - - - Other: - - - - Herbal medicaments - - - - Other - - Anthelmintic: - - - Containing piperazine or mebendazole (INN) - - - Other: - - - - Herbal medicaments - - - - Other 0
1.5 1.5 0 1.5 0 1.5 1.5 1.5 0 1.5 1. 0.5 0 0.5 0.5 0.5 0 0.5 0 0.5 0.5 0.5 0 0.5 0. ANNEX I - VIET NAM - 1954 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Other medicaments for - cancer, HIV/AIDS or other intractable diseases: the treatment of 3004.90.81 3004.90.82 3004.90.89 3004.90.91 3004.90.92 3004.90.93 3004.90.94 3004.90.95 3004.90.96 3004.90.98 3004.90.99 30.05 3005.10 3005.10.10 3005.10.90 3005.90 3005.90.10 3005.90.20 3005.90.90 30.06 3006.10 3006.10.10 3006.10.90 3006.20.00 3006.30
 3006.30.10 3006.30.20 3006.30.30 3006.30.90 3006.40 3006.40.10 3006.40.20 3006.50.00 - Containing sorbitol or salbutamol, - - - Containing deferoxamine, for injection - - - Anti HIV/AIDS medicaments - - - Other - - Other: - - - Containing sodium chloride or glucose, for infusion - - infusion - - - Containing sorbitol or salbutamol, in other forms - - - Containing cimetidine (INN) or ranitidine (INN) other than for injection - chlorpromazine, other infusion - Containing phenobarbital, diazepam or injection or than for for - - - - Nasal-drop medicaments containing naphazoline, xylometazoline or oxymetazoline - - - Other: - - - - Herbal medicaments - - - - Other Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.
- Adhesive dressings and other articles having an adhesive layer: - - Impregnated or coated with pharmaceutical substances - - Other - Other: - - Bandages - - Gauze - - Other Pharmaceutical goods specified in Note 4 to this Chapter.
- Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable: - - Sterile absorbable surgical or dental yarn; sterile surgical or dental adhesion barriers, whether or not absorbable - - Other - Blood-grouping reagents - X-ray examinations; diagnostic reagents designed to be administered to the patient: preparations Opacifying for - Reagents of microbial origin, of a kind - - Barium sulfate, of a kind taken orally - suitable for veterinary biological diagnosis - - Other microbial diagnostic reagents - - Other - Dental cements and other dental fillings; bone reconstruction cements: - - Dental cements and other dental fillings - - Bone reconstruction cements - First-aid boxes and kits 4.5 4.5 4.5 4.5 4. 3.5 3.5 3.5 3.5 3. 2.5 2.5 2.5 2.5 2. 1.5 1.5 1.5 1.5 1. 0.5 0.5 0.5 0.5 0. 0
ANNEX I - VIET NAM - 1955 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 3006.60.00 3006.70.00 - Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides - Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments 3006.91.00 3006.92 3006.92.10 - Other: - - Appliances identifiable for ostomy use - - Waste pharmaceuticals: - - - Of medicaments for the treatment of cancer, HIV/AIDS or other intractable diseases 3006.92.90 - - - Other 31 31.01 3101.00.11 3101.00.12 3101.00.19 3101.00.91 3101.00.92 3101.00.99 Chapter 31 - Fertilisers or chemically fertilisers in liquid form, not Animal or vegetable fertilisers, whether or not mixed treated; together fertilisers produced by the mixing or chemical treatment of animal or vegetable products.
- Of solely vegetable origin: - Supplement - chemically treated - - Other, chemically treated - - Other - Other: - - Supplement chemically treated - - Other, of animal origin (other than guano), chemically treated - - Other fertilisers in liquid form, not 31.02 Mineral or chemical fertilisers, nitrogenous.
3102.10.00 3102.21.00 3102.29.00 3102.30.00 3102.40.00 3102.50.00 3102.60.00 3102.80.00 3102.90.00 31.03 3103.10 3103.10.10 3103.10.90 3103.90 3103.90.10 3103.90.90 31.04 3104.20.00 3104.30.00 3104.90.00 - Urea, whether or not in aqueous solution - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: - - Ammonium sulphate - - Other - Ammonium nitrate, whether or not in aqueous solution - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances - Sodium nitrate - Double salts and mixtures of calcium nitrate and ammonium nitrate - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution - Other, including mixtures not specified in the foregoing subheadings Mineral or chemical fertilisers, phosphatic.
- Superphosphates: - - Feed grade - - Other - Other: - - Calcined phosphatic fertilisers - - Other Mineral or chemical fertilisers, potassic.
- Potassium chloride - Potassium sulphate - Other 4.5 U U 0 0 0 0 0 0 0 4 U U 0 0 0 0 0 0 0 3.5 U U 0 0 0 0 0 0 0 3 U U 0 0 0 0 0 0 2.8 2.6 2.4 2. 2. 1.5 U U 0 0 0 0 0 0 0 1 U U 0 0 0 0 0 0 0 0.5 U U 0 0 0 0 0 0 1.8 1.6 1.4 1. 0.8 0.6 0.4 0. ANNEX I - VIET NAM - 1956 0 0 0 U U 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 6 6 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 31.05 3105.10 3105.10.10 3105.10.20 3105.10.90 3105.20.00 3105.30.00 3105.40.00 3105.51.00 3105.59.00 3105.60.00 Mineral or chemical fertilisers containing two or three of the
 fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
- Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg: - - Superphosphates and calcined phosphatic fertilisers - - Mineral or chemical fertilisers containing two or the fertilising elements nitrogen, phosphorus and potassium three of - - Other - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium hydrogenorthophosphate - Diammonium (diammonium phosphate) - Ammonium (monoammonium phosphate) thereof hydrogenorthophosphate phosphate) with dihydrogenorthophosphate and mixtures diammonium (diammonium - Other mineral or chemical fertilisers containing the two nitrogen and phosphorus: fertilising elements - - Containing nitrates and phosphates - - Other - Mineral or chemical fertilisers containing the two and potassium phosphorus elements fertilising 3105.90.00 - Other 32 Chapter 32 - Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 32.01 3201.10.00 3201.20.00 3201.90 3201.90.10 3201.90.90 32.02 3202.10.00 3202.90.00 32.03 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.
- Quebracho extract - Wattle extract - Other: - - Gambier - - Other organic tanning tanning substances; substances; Synthetic inorganic tanning preparations, whether or not containing natural enzymatic tanning preparations for pre-tanning.
- Synthetic organic tanning substances - Other substances; dyeing (including Colouring matter of vegetable or animal origin but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin.
extracts 3203.00.10 3203.00.90 - Of a kind used in the food or drink industries - Other ANNEX I - VIET NAM - 1957 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 32.04 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic kind used as organic products of fluorescent as agents luminophores, whether or not chemically defined.
brightening or a 3204.11 3204.11.10 3204.11.90 3204.12 organic - Synthetic colouring matter and preparations based thereon as specified in Note 3 to this Chapter: - Disperse dyes and preparations based - thereon: - - - Crude - - - Other - - Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon: 3204.12.10 3204.12.90 3204.13.00 - - - Acid dyes - - - Other - - Basic dyes and preparations based thereon 3204.14.00 - - Direct dyes and preparations based thereon 3204.15.00 - - Vat dyes (including those usable in that state as pigments) and preparations based thereon 3204.16.00 3204.17.00 3204.19.00 3204.20.00 3204.90.00 3205.00.00 32.06 3206.11 3206.11.10 3206.11.90 3206.19 3206.19.10 3206.19.90 3206.20 3206.20.10 - Reactive dyes and preparations based - thereon - - Pigments and preparations based thereon - - Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19 - Synthetic organic products of a kind used as fluorescent brightening agents - Other Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes.
Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined.
- Pigments and preparations based on titanium dioxide: - - Containing 80% or more by weight of titanium dioxide calculated on the dry matter: - - - Pigments - - - Other - - Other: - - - Pigments - - - Other - Pigments and preparations based on chromium compounds: - - Chrome yellow, chrome green, molybdate orange or red based on chromium compounds 3206.20.90 - - Other - Other colouring matter and other preparations: 3206.41 - - Ultramarine and preparations based thereon: 3206.41.10 3206.41.90 3206.42 3206.42.10 - - - Preparations - - - Other - - preparations based on zinc sulphide: - - - Preparations Lithopone other and pigments and ANNEX I - VIET NAM - 1958 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%)
 Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - Other - - Other: - - - Preparations - - - Other - luminophores: - - Preparations - - Other Inorganic products of a kind used as Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes.
prepared opacifiers, - Prepared pigments, prepared colours and similar preparations - Vitrifiable enamels and glazes, engobes (slips) and similar preparations: - - Enamel frits - - Other - Liquid lustres and similar preparations - Glass frit and other glass, powder, granules or flakes in the form of natural Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter.
- Based on polyesters: - - Varnishes (including lacquers): - - - Of a kind used in dentistry - - - Other - - Other - Based on acrylic or vinyl polymers: - - Anti-fouling or anti-corrosive paints for ships’ hulls - - Varnishes (including lacquers), of a kind used in dentistry - - Other - Other: - - Varnishes (including lacquers), exceeding 100oC heat resistance: - - - Of a kind used in dentistry - - - Other - - Varnishes (including lacquers), not exceeding 100oC heat resistance: - - - Of a kind used in dentistry - - - Other - - Other natural Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified polymers, dispersed or dissolved in an aqueous medium.
- Based on acrylic or vinyl polymers: - - Varnishes (including lacquers) - - Leather paints - - Anti-fouling or anti-corrosive paints for ships’ hulls - - Other - Other and paints varnishes Other (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.
ANNEX I - VIET NAM - 1959 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 3210.00.10 3210.00.20 3210.00.30 3210.00.50 3210.00.91 3210.00.99 - Varnishes (including lacquers) - Distempers - Prepared water pigments of a kind used for finishing leather - Polyurethane tar coatings - Other: - - Anti-fouling or anti-corrosive paints for ships’ hulls - - Other 3211.00.00 Prepared
 driers.
32.12 3212.10.00 3212.90 3212.90.11 3212.90.13 3212.90.14 3212.90.19 3212.90.21 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale.
- Stamping foils - Other: - - Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels): - - - Aluminium paste - - - White lead dispersed in oil - - - Other, for leather - - - Other - - Dyes and other colouring matter put up in forms or packings for retail sale: - - - Of a kind used in the food or drink industries 3212.90.22 3212.90.29 - - - Other, dyes - - - Other 32.13 Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings.
3213.10.00 3213.90.00 - Colours in sets - Other 32.14 3214.10.00 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; fillings; non-refractory surfacing painters' preparations for facades, indoor walls, floors, ceilings or the like.

- Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings 3214.90.00 - Other 32.15 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.
3215.11 3215.11.10 3215.11.90 3215.19.00 3215.90 3215.90.10 3215.90.60 3215.90.70 3215.90.90 - Printing ink: - - Black: - - - Ultra-violet curable inks - - - Other - - Other - Other: - - Carbon mass of a kind used to manufacture one-time carbon paper - - Drawing ink and writing ink - - Ink of a kind suitable for use with duplicating machines of heading 84.72 - - Other Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 1960 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%)
 Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 33 33.01 3301.12.00 3301.13.00 3301.19.00 3301.24.00 3301.25.00 3301.29.00 3301.30.00 3301.90 3301.90.10 3301.90.90 33.02 Chapter 33 - Essential oils and resinoids; perfumery, cosmetic or toilet preparations in fixed oils, Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential and aqueous aqueous solutions of essential oils.
in waxes or distillates oils; - Essential oils of citrus fruit: - - Of orange - - Of lemon - - Other - Essential oils other than those of citrus fruit: - - Of peppermint (Mentha piperita ) - - Of other mints - - Other - Resinoids - Other: - - Aqueous distillates and aqueous solutions of essential oils suitable for medicinal use - - Other Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, the kind manufacture of beverages.
used for of a 3302.10 - Of a kind used in the food or drink industries: 3302.10.10 3302.10.20 - - Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in liquid form - - Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in other forms 3302.10.90 3302.90.00 - - Other - Other 3303.00.00 Perfumes and toilet waters.
33.04 3304.10.00 3304.20.00 3304.30.00 3304.91.00 3304.99 3304.99.20 3304.99.30 3304.99.90 33.05 3305.10 3305.10.10 3305.10.90 3305.20.00 3305.30.00 3305.90.00 preparations or make-up Beauty and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.
- Lip make-up preparations - Eye make-up preparations - Manicure and pedicure preparations - Other: - - Powders, whether or not compressed - - Other: - - - Anti-acne creams - - - Other face or skin creams and lotions - - - Other Preparations for use on the hair.
- Shampoos: - - Having anti-fungal properties - - Other - Preparations straightening - Hair lacquers - Other for permanent waving or ANNEX I - VIET NAM - 1961 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years
 (%) 33.06 3306.10 3306.10.10 3306.10.90 3306.20.00 3306.90.00 33.07 3307.10.00 3307.20.00 3307.30.00 3307.41 3307.41.10 3307.41.90 3307.49 3307.49.10 3307.49.90 3307.90 3307.90.10 3307.90.30 3307.90.40 3307.90.50 3307.90.90 34 34.01 floss), pastes fixative denture in individual Preparations for oral or dental hygiene, including and powders; yarn used to clean between the retail teeth (dental packages.
- Dentifrices: - - Prophylactic pastes or powders - - Other - Yarn used to clean between the teeth (dental floss) - Other or shaving Pre-shave, after-shave preparations, personal deodorants, bath preparations, other depilatories perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties.
and or shaving after-shave - Pre-shave, preparations - Personal deodorants and antiperspirants - Perfumed other preparations - Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites: salts bath bath and - - “Agarbatti” and other odoriferous preparations which operate by burning: - - - Scented powders (incense) of a kind used during religious rites - - - Other - - Other: - - - Room perfuming preparations, whether or not having disinfectant properties - - - Other - Other: - - Animal toilet preparations - - Papers and tissues, impregnated or coated with perfume or cosmetics - depilatories - - Contact lens or artificial eye solutions - - Other - Other perfumery or cosmetics, including Chapter 34 - Soap, organic surface-active lubricating agents, washing preparations, preparations, prepared artificial waxes, waxes, polishing or scouring preparations, articles, modelling candles pastes, dental and preparations with a basis of plaster.
and similar “dental waxes” Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.
- Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, impregnated, coated or felt and nonwovens, covered with soap or detergent: ANNEX I - VIET NAM - 1962 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 3401.11 - - For toilet use (including medicated products): Year 25 and Subsequent Years (%) - - - Medicated products - - - Bath soap - - - Other, of felt or nonwovens, impregnated, coated or covered with soap or detergent - - - Other - - Other: - - - Of felt or nonwovens, impregnated, coated or covered with soap or detergent - - - Other - Soap in other forms: - - Soap chips - - Other: - - - Of a kind used for flotation de-inking of recycled paper - - - Other - Organic and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap surface-active products Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing and cleaning preparations, preparations) whether or not containing soap, other than those of heading 34.01.
- Organic surface-active agents, whether or not put up for retail sale: - - Anionic: - - - Sulphated fatty alcohols - - - Sulphonated alkylbenzene - - - Other: - - - - Wetting agents of a kind used in the manufacture of herbicides - - - - Other - - Cationic: - - - Wetting agents of a kind used in the manufacture of herbicides - - - Other - - Non-ionic: - - - Hydroxyl-terminated polybutadiene - - - Other - - Other: - - - Of a kind suitable for use in fire- extinguishing preparations - - - Other - Preparations put up for retail sale: - - In liquid form: - - - Anionic surface active preparations - - - Anionic washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations - - - Other surface active preparations - - - Other washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations - - Other: - - - Anionic surface active preparations - - - Anionic washing preparations or cleaning including bleaching, cleansing or preparations, degreasing preparations - - - Other surface active preparations - - - Other washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations - Other: - - In liquid form: - - - Anionic surface active preparations: - - - - Wetting agents 1.6
ANNEX I - VIET NAM - 1963 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 3402.90.12 3402.90.13 3402.90.14 3402.90.15 3402.90.19 3402.90.91 3402.90.92 3402.90.93 3402.90.94 3402.90.95 3402.90.99 34.03 3403.11 3403.11.11 3403.11.19 3403.11.90 3403.19 3403.19.11 3403.19.12 3403.19.19 3403.19.90 3403.91 3403.91.11 3403.91.19 3403.91.90 3403.99 3403.99.11 3403.99.12 - - - - Other - - - Anionic washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations - - - Other surface active preparations: - - - - Wetting agents - - - - Other - - - Other washing preparations
 or cleaning preparations, including bleaching, cleansing or degreasing preparations - - Other: - - - Anionic surface active preparations: - - - - Wetting agents - - - - Other - - - Anionic washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations - - - Other surface active preparations: - - - - Wetting agents - - - - Other - - - Other washing preparations or cleaning preparations, including bleaching, cleansing or degreasing preparations or or bolt anti-rust Lubricating preparations (including cutting-oil release nut preparations, preparations, anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of furskins or other textile materials, leather, materials, preparations but containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals.
excluding textile the treatment of - Preparations for - Containing petroleum oils or oils obtained from bituminous minerals: - materials, leather, furskins or other materials: - - - In liquid form: - - - - Lubricating oil preparations - - - - Other - - - Other - - Other: - - - In liquid form: - - - - For aircraft engines - - - - Other preparations containing silicone oil textile the treatment of - Preparations for - - - - Other - - - Other - Other: - materials, leather, furskins or other materials: - - - In liquid form: - - - - Preparations containing silicone oil - - - - Other - - - Other - - Other: - - - In liquid form: - - - - For aircraft engines - - - - Other preparations containing silicone oil 3403.99.19 3403.99.90 - - - - Other - - - Other 34.04 3404.20.00 3404.90 3404.90.10 3404.90.90 Artificial waxes and prepared waxes.
- Of poly(oxyethylene) (polyethylene glycol) - Other: - - Of chemically modified lignite - - Other ANNEX I - VIET NAM - 1964 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%)
 Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 34.05 3405.10.00 3405.20.00 3405.30.00 3405.40 3405.40.10 3405.40.90 3405.90 3405.90.10 3405.90.90 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04.
- Polishes, creams and similar preparations for footwear or leather - Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork for and similar preparations - Polishes coachwork, other than metal polishes - Scouring pastes and powders and other scouring preparations: - - Scouring pastes and powders - - Other - Other: - - Metal polishes - - Other 3406.00.00 Candles, tapers and the like.
34.07 3407.00.10 3407.00.20 3407.00.30 35 35.01 3501.10.00 3501.90 3501.90.10 3501.90.20 35.02 3502.11.00 3502.19.00 3502.20.00 3502.90.00 Modelling pastes, including those put up for children's amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate).
- Modelling pastes, including those put up for children’s amusement - Preparations known as "dental wax" or "dental in impression compounds", put up in sets, packings for retail sale or in plates, horseshoe shapes, sticks or similar forms - Other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) Chapter modified starches; glues; enzymes - Albuminoidal 35 substances; casein and other caseinates Casein, derivatives; casein glues.
- Casein - Other: - - Caseinates and other casein derivatives - - Casein glues Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives.
- Egg albumin: - - Dried - - Other - Milk albumin, including concentrates of two or more whey proteins - Other ANNEX I - VIET NAM - 1965 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 35.03 3503.00.11 3503.00.19 3503.00.30 3503.00.41 3503.00.49 3504.00.00 35.05 3505.10 3505.10.10 3505.10.90 3505.20.00 35.06 3506.10.00 3506.91.00 3506.99.00 35.07 3507.10.00 3507.90.00 36 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01.
- Glues: - - Fish glues - - Other - Isinglass - Gelatin and gelatin derivatives: - - In powder form with a bloating level of A-250 or B-230 or higher on the Bloom scale - - Other Peptones and their derivatives; other protein not substances their elsewhere hide specified powder, whether or not chromed.

derivatives, included; and or or pregelatinised Dextrins and other modified starches (for example, esterified starches); glues based on starches, or on dextrins or other modified starches.
- Dextrins and other modified starches: - - Dextrins; soluble or roasted starches - - Other - Glues and other specified elsewhere glues not prepared Prepared adhesives, or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg.
- Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg - Other: - - Adhesives based on polymers of headings 39.01 to 39.13 or on rubber - - Other Enzymes; prepared enzymes not elsewhere specified or included.

- Rennet and concentrates thereof - Other - 36 Chapter pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations Explosives; 3601.00.00 Propellent powders.
3602.00.00 Prepared explosives, other than propellent powders.

36.03 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators.

3603.00.10 3603.00.20 3603.00.90 36.04 3604.10.00 3604.90 3604.90.20 3604.90.30 - Semi-fuses; elemented caps; signal tubes - Safety fuses or detonating fuses - Other Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.
- Fireworks - Other: - percussion caps for toys - - Signalling flares or rockets pyrotechnic munitions - Miniature and ANNEX I - VIET NAM - 1966 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 3604.90.90 - - Other 3605.00.00 Matches, other than pyrotechnic articles of heading 36.04.
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter.
- Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 - Other: - - Solid or semi-solid fuels, solidified alcohol and similar prepared fuels - - Lighter flints - - Other ferro-cerium and other pyrophoric alloys in all forms - - Resin torches, firelighters and the like - - Other Chapter cinematographic goods 37 - Photographic or Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs.
- For X-ray - Instant print film - Other plates and film, with any side exceeding 255 mm - Other: - - For colour photography (polychrome): - - - Of a kind suitable for use in the printing industry - - - Other - - Other: - - - Of a kind suitable for use in the printing industry - - - Other rolls, film in Photographic sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.
- For X-ray - Other film, without perforations, of a width not exceeding 105 mm: - - For colour photography (polychrome) - - Other, with silver halide emulsion - - Other - Other exceeding 105 mm: - - Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) film, without perforations, of a width - - Of a width exceeding 610 mm and of a length exceeding 200 m, other colour photography than for - Of a width exceeding 105 mm but not - - Of a width exceeding 610 mm and of a length not exceeding 200 m - exceeding 610 mm - Other (polychrome): - - Of a width not exceeding 16 mm: - - - Of a kind suitable for use in cinematography photography colour film, for 20 20 20 20 20 20 0 6 6 5 6 5 6 0 5 5 5 3 3 3 3 0 U 0 18 18 18 18 18 18 U 0 16 16 16 16 16 16 U 0 14 14 14 14 14 14 U ANNEX I - VIET NAM - 1967 Year 25 and Subsequent Years (%) U 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 3702.52.90 3702.53.00 3702.54 3702.54.40 3702.54.90 3702.55 - - - Other - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: - - - Of a kind suitable for used in medical, surgical, dental or veterinary sciences or in the printing industry - - - - Other - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m: 3702.55.20 - - - Of a kind suitable for use in cinematography 3702.55.50 3702.55.90 3702.56 3702.56.20 3702.56.90 3702.96 3702.96.10 3702.96.90 3702.97 3702.97.10 3702.97.90 3702.98 3702.98.10 3702.98.30 3702.98.90 37.03 3703.10 3703.10.10 3703.10.90 3703.20.00 3703.90.00 37.04 - - - Of a kind suitable for used in medical, surgical, dental or veterinary sciences or in the printing industry - - - Other - - Of a width exceeding 35 mm: - - - Of a kind suitable for use in cinematography - - - Other - Other: - - Of a width not exceeding 35 mm and of a length not exceeding 30 m: - - - Of a kind suitable for use in cinematography - - - Other - - Of a width not exceeding 35 mm and of a length exceeding 30 m: - - - Of a kind suitable for use in cinematography - - - Other - - Of a width exceeding 35 mm: - - - Of a kind suitable for use in cinematography - - - Other, of a length of 120 m or more - - - Other Photographic paper, paperboard and textiles, sensitised, unexposed.
- In rolls of a width exceeding 610 mm: - - Of a width not exceeding 1,000 mm - - Other - Other, for colour photography (polychrome) - Other Photographic plates, film, paper, paperboard and textiles, exposed but not developed.

3704.00.10 3704.00.90 - X-ray plates or film - Other 37.05 Photographic plates, and film, exposed and developed, other than cinematographic film.
3705.10.00 3705.90 3705.90.10 3705.90.20 3705.90.90 37.06 3706.10 3706.10.10 - For offset reproduction - Other: - - X-ray - - Microfilm - - Other film, exposed and Cinematographic developed, whether or not incorporating sound track or consisting only of sound track.
- Of a width of 35 mm or more: - - Newsreels, travelogues, technical and scientific films Year 25 and Subsequent Years (%) ANNEX I - VIET NAM - 1968 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 3706.10.30 3706.10.40 3706.10.90 3706.90 3706.90.10 3706.90.30 3706.90.40 3706.90.90 37.07 3707.10.00 3707.90 3707.90.10 3707.90.90 38 38.01 3801.10.00 3801.20.00 3801.30.00
 3801.90.00 38.02 3802.10.00 3802.90 3802.90.10 3802.90.20 3802.90.90 - - Other documentary films - - Other, consisting only of sound track - - Other - Other: - scientific films - - Other documentary films - - Other, consisting only of sound track - - Other - Newsreels, travelogues, technical and Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use.
- Sensitising emulsions - Other: - - Flashlight materials - - Other Chapter products 38 - Miscellaneous chemical Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures.
- Artificial graphite - Colloidal or semi-colloidal graphite - Carbonaceous pastes for electrodes and similar pastes for furnace linings - Other Activated carbon; activated natural mineral products; animal black, including spent animal black.

- Activated carbon - Other: - - Activated bauxite - - Activated clays or activated earths - - Other 3803.00.00 Tall oil, whether or not refined.
38.04 3804.00.10 3804.00.90 38.05 chemically Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or lignin treated, sulphonates, but excluding tall oil of heading 38.03.

- Concentrated sulphite lye - Other including Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha- terpineol as the main constituent.
3805.10.00 3805.90.00 - Gum, wood or sulphate turpentine oils - Other 38.06 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.
3806.10.00 3806.20.00 - Rosin and resin acids - Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts ANNEX I - VIET NAM - 1969 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 3806.30 3806.30.10 3806.30.90 3806.90 3806.90.10 3806.90.90 3807.00.00 38.08 3808.50 3808.50.10 3808.50.21 3808.50.29 3808.50.31 3808.50.39 3808.50.40 3808.50.50 3808.50.60
 3808.50.91 3808.50.99 3808.91 3808.91.11 3808.91.19 3808.91.20 3808.91.30 3808.91.91 3808.91.92 3808.91.93 3808.91.99 3808.92 3808.92.11 3808.92.19 3808.92.90 3808.93 3808.93.11 3808.93.19 3808.93.20 3808.93.30 3808.94 3808.94.10 3808.94.20 3808.94.90 3808.99 - Ester gums: - - In blocks - - Other - Other: - - Run gums in blocks - - Other Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch.
Insecticides, fungicides, rodenticides, herbicides, anti-sprouting products and plant- growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers).
- Goods specified in Subheading Note 1 to this Chapter: - - Insecticides - - Fungicides: - - - In aerosol containers - - - Other - - Herbicides: - - - In aerosol containers - - - Other - - Anti-sprouting products - - Plant-growth regulators - - Disinfectants - - Other: - - - Wood preservatives, being preparations other containing insecticides or fungicides coatings, surface than - - - for the preparations Intermediate - Containing 2-(1-Methylpropyl) phenol - - - Other - Other: - - Insecticides: - - manufacture of insecticides: - methylcarbamate) - - - - Other - - - In the form of mosquito coils - - - In the form of mosquito mats - - - Other: - - - - In aerosol containers: - - - - - Having a deodorising function - - - - - Other - - - - Other: - - - - - Having a deodorising function - - - - - Other - - Fungicides: - - - In aerosol containers: - - - - With a validamycin content not exceeding 3% by net weight - - - - Other - - - Other - - Herbicides, anti-sprouting products and plant- growth regulators: - - - Herbicides: - - - - In aerosol containers - - - - Other - - - Anti-sprouting products - - - Plant-growth regulators - - Disinfectants: - - - Containing mixtures of coal tar acid and alkalis - - - Other, in aerosol containers - - - Other - - Other ANNEX I - VIET NAM - 1970 0 0 0 0 0 0 0 0 0 0 0 0 0 0
I - VIET NAM - 1970 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 3808.99.10 3808.99.90 - - - Wood preservatives, containing insecticides or fungicides - - - Other 38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included.
3809.10.00 3809.91 3809.91.10 3809.91.90 3809.92.00 - With a basis of amylaceous substances - Other: - - Of a kind used in the textile or like industries: - - - Softening agents - - - Other - - Of a kind used in the paper or like industries 3809.93.00 - - Of a kind used in the leather or like industries 38.10 3810.10.00 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods.
- Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials 3810.90.00 - Other 38.11 3811.11.00 3811.19.00 3811.21 3811.21.10 3811.21.90 3811.29.00 3811.90 3811.90.10 3811.90.90 38.12 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti- corrosive preparations and other prepared additives, for mineral oils (including gasoline) or the same purposes as mineral oils.
liquids used for for other - Anti-knock preparations: - - Based on lead compounds - - Other - Additives for lubricating oils: - - Containing petroleum oils or oils obtained from bituminous minerals: - - - Put up for retail sale - - - Other - - Other - Other: - - Rust preventatives or corrosion inhibitors - - Other Prepared rubber accelerators; compound rubber or plastics, not plasticisers for elsewhere anti- oxidising preparations and other compound stabilisers for rubber or plastics.
included; specified or 3812.10.00 3812.20.00 - Prepared rubber accelerators - Compound plasticisers for rubber or plastics 3812.30.00 3813.00.00 - Anti-oxidising compound stabilisers for rubber or plastics preparations and other Preparations extinguishers; grenades.
and charged charges fire- for fire-extinguishing ANNEX I - VIET NAM - 1971 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 3814.00.00 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.
38.15 3815.11.00 3815.12.00 3815.19.00 3815.90.00 38.16 3816.00.10 3816.00.90 3817.00.00 3818.00.00 3819.00.00 not preparations, Reaction initiators, reaction accelerators and catalytic elsewhere specified or included.

- Supported catalysts: - - With nickel or nickel compounds as the active substance - - With precious metal or precious metal compounds as the active substance - - Other - Other Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01.
- Refractory cements - Other Mixed alkylbenzenes alkylnaphthalenes, other heading 27.07 or 29.02. and mixed than those of doped elements in Chemical electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.

use for for hydraulic Hydraulic brake fluids and other prepared liquids transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals.
3820.00.00 Anti-freezing preparations and prepared de- icing fluids.

38.21 3821.00.10 3821.00.90 38.22 3822.00.10 3822.00.20 maintenance Prepared culture media for the development or micro-organisms of (including viruses and the like) or of plant, human or animal cells.
- Prepared culture media for the development of micro-organisms - Other Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials.
- Plates, sheets, film, foil and strip of plastics impregnated or coated with diagnostic or laboratory reagents - Paperboard, cellulose wadding and web of cellulose fibres impregnated or coated with diagnostic or laboratory reagents 3822.00.30 3822.00.90 - Sterilisation indicator strips and tapes - Other 3 3 3 3 3 5 6 0 0 3 3 0 0 0 0 0 0 38.23 3823.11.00 3823.12.00 3823.13.00 3823.19 3823.19.10 3823.19.90 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
- Industrial monocarboxylic fatty acids; acid oils from refining: - - Stearic acid - - Oleic acid - - Tall oil fatty acids - - Other: - - - Acid oils from refining - - - Other ANNEX I - VIET NAM - 1972 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 3823.70 3823.70.10 3823.70.90 - Industrial fatty alcohols: - - In the form of wax - - Other 38.24 3824.10.00 3824.30.00 3824.40.00 3824.50.00 3824.60.00 3824.71 3824.71.10 3824.71.90 3824.72.00 3824.73.00 3824.74 3824.74.10 3824.74.90 3824.75.00 3824.76.00 3824.77.00 3824.78.00 3824.79.00 Prepared binders for foundry moulds or cores;
 chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), or included.
- Prepared binders for foundry moulds or cores elsewhere specified not carbides mixed - Non-agglomerated metal together or with metallic binders - Prepared additives for cements, mortars or concretes - Non-refractory mortars and concretes - Sorbitol other than that of subheading 2905.44 - Mixtures containing halogenated derivatives of methane, ethane or propane: Containing chlorofluorocarbons (CFCs), - - containing whether hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs): not or - - Transformer and circuit breaker oils, less than 70% or of obtained from - containing by weight petroleum oils bituminous minerals or of oils - - - Other - - Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes Containing - - Containing hydrobromofluorocarbons (HBFCs) hydrochlorofluorocarbons - - (HCFCs), containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs): whether not or - - Transformer and circuit breaker oils, less than 70% or of obtained from - containing by weight petroleum oils bituminous minerals or of oils - Containing 1,1,1-trichloroethane (methyl - - - Other - - Containing carbon tetrachloride - chloroform) - - Containing bromomethane (methyl bromide) or bromochloromethane - - Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons or hydrochlorofluorocarbons (HCFCs) (CFCs) - - Other - Mixtures and preparations containing oxirane biphenyls (ethylene (PCBs), (PBBs), polychlorinated terphenyls (PCTs) or tris(2,3- dibromopropyl) phosphate: polybrominated polychlorinated biphenyls oxide), 3824.81.00 3824.82.00 - - Containing oxirane (ethylene oxide) - - Containing polychlorinated biphenyls (PCBs), polychlorinated or terphenyls polybrominated biphenyls (PBBs) (PCTs) 3824.83.00 - - Containing tris(2,3-dibromopropyl) phosphate 3824.90 - Other: 0
0 0 4. 3.7 0 0 0 0 3. 2.7 0 0 0 0 2. 1.7 0 0 0 0 1. 0.7 0 0 0 0 0. ANNEX I - VIET NAM - 1973 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 3824.90.10 3824.90.30 3824.90.40 3824.90.50 3824.90.60 3824.90.70 3824.90.91 3824.90.99 38.25 3825.10.00 3825.20.00 3825.30 3825.30.10 3825.30.90 3825.41.00 3825.49.00 3825.50.00 3825.61.00 3825.69.00 3825.90.00 38.26 3826.00.10 3826.00.90 - - Ink removers, stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale - - Copying pastes with a basis of gelatin, whether presented in bulk or ready for use (for example, on a paper or textile backing) - Chemical containing preparations - - Composite inorganic solvents - - Acetone oil -
 monosodium glutamate - - Other chemical preparations , of a kind used in the manufacture of foodstuff - - Other: - - - Naphthenic acids, their water insoluble salts and their esters - - - Other not specified elsewhere Residual products of the chemical or allied industries, or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.
- Municipal waste - Sewage sludge - Clinical waste: - - Syringes, needles, cannulae and the like - - Other - Waste organic solvents: - - Halogenated - - Other - Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids - Other wastes industries: - - Mainly containing organic constituents - - Other - Other from chemical allied or thereof, and mixtures not Biodiesel containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals.
- Coconut methyl ester (CME) - Other 39 Chapter 39 - Plastics and articles thereof 39.01 3901.10 3901.10.12 3901.10.19 3901.10.92 3901.10.99 3901.20.00 3901.30.00 3901.90 3901.90.40 3901.90.90 39.02 3902.10 3902.10.30 3902.10.90 Polymers of ethylene, in primary forms.
- Polyethylene having a specific gravity of less than 0.94: - - In the form of liquids or pastes: - - - Linear Low-Density Polyethylene (LLDPE) - - - Other - - Other: - - - Linear Low-Density Polyethylene (LLDPE) - - - Other - Polyethylene having a specific gravity of 0.94 or more - Ethylene-vinyl acetate copolymers - Other: - - In dispersion - - Other Polymers of propylene or of other olefins, in primary forms.
- Polypropylene: - - In dispersion - - Other 5 0 0 0 15 ANNEX I - VIET NAM - 1974 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 3902.20.00 3902.30 3902.30.30 3902.30.90 3902.90 3902.90.10 3902.90.90 39.03 3903.11 3903.11.10 3903.11.90 3903.19
- Polyisobutylene - Propylene copolymers: - - In the form of liquids or pastes - - Other - Other: - - Chlorinated polypropylene of a kind suitable for use in printing ink formulation - - Other Polymers of styrene, in primary forms.
- Polystyrene: - - Expansible: - - - Granules - - - Other - - Other: - - - In dispersion - - - Granules: - - - - High impact polystyrene (HIPS) - - - - Other - - - Other: - - - - High impact polystyrene (HIPS) - - - - Other - Styrene-acrylonitrile (SAN) copolymers: - - In aqueous dispersion - - In non-aqueous dispersion - - Other - Acrylonitrile-butadiene-styrene (ABS) copolymers: - - In aqueous dispersion - - In non-aqueous dispersion - - Granules - - Other - Other: - - In dispersion - - Other: - - - High impact polystyrene (HIPS) - - - Other Polymers of vinyl chloride or of other halogenated olefins, in primary forms.
- Poly(vinyl chloride), not mixed with any other substances: - - Homopolymers, suspension type - - Other: - - - Granules - - - Powder - - - Other - Other poly(vinyl chloride): - - Non-plasticised: - - - Granules - - - Powder - - - Other - - Plasticised: - - - In dispersion - - - Granules - - - Powder - - - Other - Vinyl chloride-vinyl acetate copolymers: - - Granules - - Powder - - Other - Other vinyl chloride copolymers: - - Granules - - Powder - - Other - Vinylidene chloride polymers: - - In dispersion - - Granules - - Powder - - Other - Fluoro-polymers: 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 1975 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - Polytetrafluoroethylene: - - - Granules - - - Powder - - -
 Other - - Other: - - - In dispersion - - - Granules - - - Powder - - - Other - Other: - - In dispersion - - Granules - - Powder - - Other Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms.
- Poly(vinyl acetate): - - In aqueous dispersion - - Other: - - - In the form of liquids or pastes - - - Other - Vinyl acetate copolymers: - - In aqueous dispersion - - Other - Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups: - - In dispersion - - Other - Other: - - Copolymers: - - - In dispersion - - - Other - - Other: - - - In aqueous dispersion - - - In non-aqueous dispersion - - - Other Acrylic polymers in primary forms.
- Poly(methyl methacrylate): - - In dispersion - - Other - Other: - - In dispersion - - Other: - - - Sodium polyacrylate - - - Other Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
- Polyacetals - Other polyethers: - - Polytetramethylene ether glycol - - Other - Epoxide resins: - - Of a kind used for coating, in powder form - - In the form of liquids or pastes - - Other - Polycarbonates - Alkyd resins: - - In the form of liquids or pastes - - Other - Poly(ethylene terephthalate): - - In dispersion - - Granules - - Other - Poly(lactic acid) - Other polyesters: ANNEX I - VIET NAM - 1976 0.7 0 0 0 0. 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 3907.91 3907.91.20 3907.91.30 3907.91.90 3907.99 3907.99.40 - - Unsaturated: - - - In chip form - - - In the form of liquids or pastes - - - Other - - Other: - - - Of a kind used for coating, in powder form 3907.99.90 - - - Other 39.08 3908.10 Polyamides in primary forms.
- Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12: 3908.10.10 3908.10.90 3908.90.00 39.09 3909.10 3909.10.10 3909.10.90 3909.20 3909.20.10 3909.20.90 3909.30 3909.30.10 3909.30.91 3909.30.99 3909.40 3909.40.10 3909.40.90 3909.50.00 39.10 3910.00.20 3910.00.90 39.11 - - Polyamide-6 - - Other - Other phenolic Amino-resins, polyurethanes, in primary forms.
- Urea resins; thiourea resins: - - Moulding compounds - - Other - Melamine resins: - - Moulding compounds - - Other - Other amino-resins: - - Moulding compounds - - Other - - - Glyoxal monourein resin - - - Other - Phenolic resins: - formaldehyde - - Other - Polyurethanes - Moulding compounds other resins and than phenol Silicones in primary forms.
- In dispersion or in the form of solutions - Other Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms.
3911.10.00 3911.90.00 - Petroleum resins, coumarone, coumarone-indene resins and polyterpenes - Other indene or 39.12 3912.11.00 3912.12.00 3912.20 3912.20.11 3912.20.19 3912.20.20 3912.31.00 3912.39.00 3912.90 3912.90.20 3912.90.90 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.
- Cellulose acetates: - - Non-plasticised - - Plasticised - Cellulose nitrates (including collodions): - - Non-plasticised: - - - Water-based semi-finished nitrocellulose - - - Other - - Plasticised - Cellulose ethers: - - Carboxymethylcellulose and its salts - - Other - Other: - - Granules - - Other ANNEX I - VIET NAM - 1977 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%)
 Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.
- Alginic acid, its salts and esters - Other: - - Hardened proteins - - Chemical derivatives of natural rubber - - Starch-based polymers - - Other of on Ion-exchangers polymers based headings 39.01 to 39.13, in primary forms.

Waste, parings and scrap, of plastics.


- Of polymers of ethylene: - - Of non-rigid cellular products - - Other - Of polymers of styrene: - - Of non-rigid cellular products - - Other - Of polymers of vinyl chloride: - - Of non-rigid cellular products - - Other - Of other plastics Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface- worked but not otherwise worked, of plastics.
- Of polymers of ethylene: - - Monofilament - - Rods, sticks and profile shapes - Of polymers of vinyl chloride: - - Monofilament - - Rods, sticks and profile shapes - Of other plastics: - - Of hardened proteins: - - - Monofilament - - - Other - - Of vulcanised fibre - - Of chemical derivatives of natural rubber - - Other: - - - Monofilament - - - Other Tubes, pipes and hoses, and fittings therefor (for example, flanges), of joints, elbows, plastics.
- Artificial guts (sausage casings) of hardened protein or of cellulosic materials: - - Of hardened proteins - - Other - Tubes, pipes and hoses, rigid: - - Of polymers of ethylene - - Of polymers of propylene - - Of polymers of vinyl chloride - - Of other plastics - Other tubes, pipes and hoses: - - Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa - - Other, not reinforced or otherwise combined with other materials, without fittings: - - - Sausage or ham casings - - - Other - - Other, not reinforced or otherwise combined with other materials, with fittings - - Other - Fittings ANNEX I - VIET NAM - 1978 0
0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 1978 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.
- Of polymers of vinyl chloride: - - Floor coverings: - - - Tiles - - - Other - - Other - Of other plastics: - - Floor coverings: - - - Tiles, of polyethylene - - - Other, of polyethylene - - - Of chemical derivatives of natural rubber - - - Other - - Other: - - - Of polyethylene - - - Of chemical derivatives of natural rubber - - - Other Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.
- In rolls of a width not exceeding 20 cm: - - Of polymers of vinyl chloride - - Of polyethylene - - Other - Other: - - Of polymers of vinyl chloride - - Of hardened proteins - - Other Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
- Of polymers of ethylene - Of polymers of propylene: - - Biaxially oriented polypropylene (BOPP) film - - Other - Of polymers of styrene: - - Of a kind used as an adhesive by melting - - Acrylonitrile butadiene styrene (ABS) sheets of a kind used in the manufacture of refrigerators less than 6% of - - Other - Of polymers of vinyl chloride: - - Containing by weight not plasticisers - - Other - Of acrylic polymers: - - Of poly(methyl methacrylate) - - Other - Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: - - Of polycarbonates: - - - Plates and sheets - - - Other - - Of poly (ethylene terephthalate) - - Of unsaturated polyesters - - Of other polyesters - Of cellulose or its chemical derivatives: - - Of regenerated cellulose: - - - Cellophane film - - - Other - - Of cellulose acetate - - Of other cellulose derivatives: - - - Of nitrocellulose (gun cotton) - - - Other 7.2
ANNEX I - VIET NAM - 1979 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) -
39.23 3923.10 3923.10.10 3923.10.90 3923.21 - Of other plastics: - - Of poly(vinyl butyral): - - - Film of a kind used in safety glass, of a thickness exceeding 0.38 mm but not exceeding 0.76 mm, and of a width not exceeding 2 m - - - Other - - Of polyamides: - - - Of polyamide-6 - - - Other - - Of amino-resins - - Of phenolic resins: - - - Phenol formaldehyde (bakelite) sheets - - - Other - - Of other plastics: - derivatives of natural rubber - - - Other - - Of hardened proteins or of chemical Other plates, sheets, film, foil and strip, of plastics.
- Cellular: - - Of polymers of styrene: - - - Rigid - - - Other - - Of polymers of vinyl chloride - - Of polyurethanes: - - - Rigid - - - Other - - Of regenerated cellulose: - - - Rigid - - - Other - - Of other plastics: - - - Rigid - - - Other - Other: - - Of vulcanised fibre - - Of hardened proteins - - Of chemical derivatives of natural rubber - - Other Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.
- Baths, shower-baths, sinks and wash-basins: - - Baths - - Other - Lavatory seats and covers - Other: - - Lavatory pans, flushing cisterns and urinals: - Flushing cisterns equipped with their - - - - Parts of flushing cisterns - mechanisms - - - Other - - Other Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
- Boxes, cases, crates and similar articles: - - Film, tape and optical disc cases - - Other - Sacks and bags (including cones): - - Of polymers of ethylene: - - - Aseptic bags reinforced with aluminium foil (other than retort pouches): 0
ANNEX I - VIET NAM - 1980 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - - - Of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland - - - - Other - - - Other: - - - - Aseptic bags not reinforced with aluminium foil (other than retort pouches), of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland - - - - Other - - Of other plastics: - - - Aseptic bags whether or not reinforced with aluminium foil (other than retort pouches), of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland fuel fibreglass reinforced - Multi-layer - - - Other - Carboys, bottles, flasks and similar articles: - containers - - Other - Spools, cops, bobbins and similar supports: - - Suitable for use with the machines of heading 84.44, 84.45 or 84.48 - - Other - Stoppers, lids, caps and other closures - Other: - - Toothpaste tubes - - Other Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
- Tableware and kitchenware - Other: - - Bed pans, urinals (portable type) or chamber- pots - - Other Builders’ ware of plastics, not elsewhere specified or included.

- Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l - Doors, windows and their thresholds for doors - Shutters, blinds (including Venetian blinds) and similar articles and parts thereof - Other frames and Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
- Office or school supplies - Articles of apparel and clothing accessories (including gloves, mittens and mitts): - - Articles of apparel used for protection from chemical substances, radiation or fire - - Other - Fittings for furniture, coachwork or the like - Statuettes and other ornamental articles - Other: - - Floats for fishing nets - - Fans and handscreens, frames and handles therefor, and parts thereof - - Hygienic, medical and surgical articles: - - - Plastic moulds with denture imprints - - - Other - - Safety and protective devices: - - - Police shields - - - Protective masks for use in welding and similar work ANNEX I - VIET NAM - 1981 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - Plastic J-hooks or bunch blocks for - - - Life saving cushions for the protection of persons falling from heights - - - Other - - Articles for industrial uses: - - - Transmission or conveyor belts or belting - detonators - - - Other - - Poultry feeders - - Padding for articles of apparel or clothing accessories - personal adornment; beads; shoe lasts: - - - Shoe lasts - - - Prayer beads - - - Other - - Other: - - - Of a kind used for grain storage - pharmaceutical use - - - Other - Empty capsules of a kind suitable for jewellery or small objects of - Cards for - Chapter 40 -
 Rubber and articles thereof Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.
rubber latex, whether or not pre- - Exceeding 0.5% by volume of ammonia - Natural vulcanised: - content: - - - Centrifuge concentrate - - - Other - - Not exceeding 0.5% by volume of ammonia content: - - - Centrifuge concentrate - - - Other - Natural rubber in other forms: - - Smoked sheets: - - - RSS Grade 1 - - - RSS Grade 2 - - - RSS Grade 3 - - - RSS Grade 4 - - - RSS Grade 5 - - - Other - - Technically specified natural rubber (TSNR): - - - TSNR 10 - - - TSNR 20 - - - TSNR L - - - TSNR CV - - - TSNR GP - - - Other - - Other: - - - Air-dried sheets - - - Latex crepes - - - Sole crepes - - - Remilled crepes, including flat bark crepes - - - Other crepes - - - Superior processing rubber - - - Skim rubber - - - Scrap (tree, earth or smoked) and cup lump - - - Other: - - - - In primary forms - - - - Other - Balata, gutta-percha, guayule, chicle and similar natural gums: - - Jelutong: 1.4
ANNEX I - VIET NAM - 1982 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23
 (%) Year 24 (%) - - - In primary forms - - - Other - - Other: - - - In primary forms - - - Other Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.
- Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): - - - in unvulcanised, - Unvulcanised, uncompounded plates, - Unvulcanised, uncompounded plates, - - Latex - - Other: - In primary forms or - uncompounded plates, sheets or strip - - - Other - Butadiene rubber (BR): - - In primary forms - - Other - Isobutene-isoprene (butyl) rubber (IIR); halo- isobutene-isoprene rubber (CIIR or BIIR): - - Isobutene-isoprene (butyl) rubber (IIR): - sheets or strip - - - Other - - Other: - sheets or strip - - - Other - Chloroprene (chlorobutadiene) rubber (CR): - - Latex - - Other: - - - In primary forms - - - Other - Acrylonitrile-butadiene rubber (NBR): - - Latex - - Other: - - - In primary forms - - - Other - Isoprene rubber (IR): - - In primary forms - - Other - rubber (EPDM): - - In primary forms - - Other - Mixtures of any product of heading 40.01 with any product of this heading: - - Mixtures of natural rubber latex with synthetic rubber latex - - Other - Other: - - Latex - - Other: - In primary forms or - uncompounded plates, sheets or strip - - - Other Ethylene-propylene-non-conjugated in unvulcanised, diene - Reclaimed rubber in primary forms or in plates, sheets or strip.
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.
Year 25 and Subsequent Years (%) 40.05 Compounded rubber, primary forms or in plates, sheets or strip.
unvulcanised, in ANNEX I - VIET NAM - 1983 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 4005.10 4005.10.10 4005.10.90 4005.20.00 4005.91 4005.91.10 4005.91.90 4005.99 4005.99.10 4005.99.90 40.06 4006.10.00 4006.90 4006.90.10 4006.90.90 than those of - Compounded with carbon black or silica: - - Of natural gums - - Other - Solutions; dispersions other subheading 4005.10 - Other: - - Plates, sheets and strip: - - - Of natural gums - - - Other - - Other: - - - Latex - - - Other Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.
- “Camel-back” strips for retreading rubber tyres - Other: - - Of natural gums - - Other 4007.00.00 Vulcanised rubber thread and cord.

40.08 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.
4008.11 4008.11.10 4008.11.20 4008.11.90 4008.19.00 4008.21 4008.21.10 4008.21.20 4008.21.90 4008.29.00 40.09 4009.11.00 4009.12 4009.12.10 4009.12.90 4009.21 4009.21.10 4009.21.90 4009.22 4009.22.10 4009.22.90 4009.31 4009.31.10 - Of cellular rubber: - - Plates, sheets and strip: - - - Exceeding 5 mm in thickness, lined with textile fabric on one side - - - Other, floor tiles and wall tiles - - - Other - - Other - Of non-cellular rubber: - - Plates, sheets and strip: - - - Exceeding 5 mm in thickness, lined with textile fabric on one side - - - Other, floor tiles and wall tiles - - - Other - - Other Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).
reinforced or otherwise combined with - Not other materials: - - Without fittings - - With fittings: - - - Mining slurry suction and discharge hoses - - - Other - Reinforced or otherwise combined only with metal: - - Without fittings: - - - Mining slurry suction and discharge hoses - - - Other - - With fittings: - - - Mining slurry suction and discharge hoses - - - Other - Reinforced or otherwise combined only with textile materials: - - Without fittings: - - - Mining slurry suction and discharge hoses - - - Other ANNEX I - VIET NAM - 1984 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%)
 Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 4009.31.91 4009.31.99 4009.32 4009.32.10 4009.32.90 4009.41.00 4009.42 4009.42.10 - - - - Fuel hoses, heater hoses and water hoses, of a kind used on motor vehicles of heading 87.02, 87.03, 87.04 or 87.11 - - - - Other - - With fittings: - - - Mining slurry suction and discharge hoses - - - Other - Reinforced or otherwise combined with other materials: - - Without fittings - - With fittings: - - - Mining slurry suction and discharge hoses 4009.42.90 - - - Other 40.10 4010.11.00 4010.12.00 4010.19.00 4010.31.00 4010.32.00 4010.33.00 4010.34.00 4010.35.00 4010.36.00 Conveyor or transmission belts or belting, of vulcanised rubber.
- Conveyor belts or belting: - - Reinforced only with metal - - Reinforced only with textile materials - - Other - Transmission belts or belting: - trapezoidal cross-section (V-belts), V-ribbed, of an outside not circumference exceeding 180 cm - Endless transmission belts of exceeding cm but 60 - Endless transmission belts of - trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm - Endless transmission belts of - trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm - Endless transmission belts of - trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm - - Endless synchronous belts, of an outside circumference not exceeding 150 cm exceeding cm but 60 - - Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm 4010.39.00 - - Other 40.11 4011.10.00 4011.20 4011.20.10 4011.20.90 4011.30.00 4011.40.00 4011.50.00 4011.61 4011.61.10 4011.61.90 4011.62 4011.62.10 New pneumatic tyres, of rubber.
- Of a kind used on motor cars (including station wagons and racing cars) - Of a kind used on buses or lorries: - - Of a width not exceeding 450mm - - Other - Of a kind used on aircraft - Of a kind used on motorcycles - Of a kind used on bicycles - Other, having a “herring-bone” or similar tread: - - Of a kind used on agricultural or forestry vehicles and machines: - - - Of a kind used on agricultural or forestry tractors of heading 87.01 or agricultural or forestry machinery of heading 84.29 or 84.30 - - - Other - - Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm: - - - Of a kind used on tractors, machinery of forklifts or other heading 84.29 or 84.30, industrial handling vehicles and machines 4011.62.90 - - - Other ANNEX I - VIET NAM - 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm: - - - Of a kind used on tractors, machinery of heading 84.29 or 84.30, forklifts or other industrial handling vehicles and machines - - - Other - - Other - Other: - - Of a kind used on agricultural or forestry vehicles and machines: - - - Of a kind used on tractors, machinery of heading 84.29 or 84.30 or wheel-barrows - - - Other - - Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm: - - - Of a kind used on tractors, mechinery of heading 84.29 or 84.30, forklifts, wheel-barrows or other industrial handling vehicles and machines - - - Other - - Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm: - - - Of a kind
 used on mechinery of heading 84.29 or 84.30 - - - Of a kind used on tractors, forklifts or other industrial handling vehicles and machines - - - Other - - Other: - - - Of a kind used on vehicles of Chapter 87 - - - Of a kind used on machinery of heading 84.29 or 84.30 - - - Other, of a width exceeding 450 mm - - - Other Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.
- Retreaded tyres: - - Of a kind used on motor cars (including station wagons and racing cars) - - Of a kind used on buses or lorries: - - - Of a width not exceeding 450 mm - - - Other - - Of a kind used on aircraft - - Other: - - - Of a kind used on motorcycles - - - Of a kind used on bicycles - - - Of a kind used on machinery of heading 84.29 or 84.30 - - - Of a kind used on other vehicles of Chapter 87 - - - Other - Used pneumatic tyres: - - Of a kind used on motor cars (including station wagons, racing cars) - - Of a kind used on buses or lorries: - - - Of a width not exceeding 450 mm - - - Other - - Of a kind used on aircraft - - Of a kind used on motorcycles - - Of a kind used on bicycles - - Of a kind used on machinery of heading 84.29 or 84.30 - - Of a kind used on other vehicles of Chapter 87 - - Other: - - - Buffed tyres U U U U U U U U U U U U U U U U U U 1.5 2 1 1.5 2 1.5 2 1.5 2 2 2 1. 3.3 3.3 0 2.7 2. ANNEX I - VIET NAM - 1986 1.3 1.3 0 0.7 0. U
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - Other - Other: - - Solid tyres: - - - Solid tyres exceeding 250 mm in external diameter, of a width not exceeding 450 mm - - - Solid tyres exceeding 250 mm in external diameter, of a width exceeding 450 mm, for use on vehicles of heading 87.09 - - - Other solid tyres exceeding 250 mm in external diameter, of a width exceeding 450 mm - - - Other - - Cushion tyres: - - - Of a width not exceeding 450 mm - - - Of a width exceeding 450 mm - exceeding 450 mm - - Tyre flaps - - Other - Replaceable tyre treads of a width not Inner tubes, of rubber.
- Of a kind used on motor cars (including station wagons and racing cars), buses or lorries: - fitting to tyres of a width - - Of a kind used on motor cars (including station wagons and racing cars): - - - Suitable for fitting to tyres of a width not exceeding 450 mm - - Suitable for exceeding 450 mm - - Of a kind used on buses or lorries: - - - Suitable for fitting to tyres of a width not exceeding 450 mm - - - Suitable for fitting to tyres of a width exceeding 450 mm - Of a kind used on bicycles - Other: - - Of a kind used on machinery of heading 84.29 or 84.30: - - - Suitable for fitting to tyres of a width not exceeding 450 mm - - Suitable for exceeding 450 mm - - Of a kind used on motorcycles - - Of a kind used on other vehicles of Chapter 87: - - - Suitable for fitting to tyres of a width not exceeding 450 mm - - Suitable for exceeding 450 mm - - Of a kind used on aircraft - - Other: - - - Suitable for fitting to tyres of a width not exceeding 450 mm - - - Suitable for fitting to tyres of a width exceeding 450 mm fitting to tyres of a width fitting to tyres of a width - - or pharmaceutical Hygienic articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber.
- Sheath contraceptives - Other: - - Teats for feeding bottles and similar articles 4014.90.40 4014.90.90 - - Stoppers for pharmaceutical use - - Other U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 U U U U U U U U U U U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 0 0 0 0 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 0 0 0 0 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 0 0 0 0 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 0 0 0 0 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 0 0 0 0 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 0 0 0 0 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 0 0 0 0 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 0 0 0 0 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 0 0 0 0 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 0 0 0 0 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 0 0 0 0 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 0 0 0 0 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 0 0 0 0 U U U U U U U U U U 30 10 30 10 35 20 5 35 30 10 0 30 10 0 0 0 0 U U U U U U U U U U ANNEX I - VIET NAM - 1987 Year 25 and Subsequent Years (%) U U U U U U U U U U 30 10 30 10 26.3 15 5 26.3 22.5 7.5 0 22.5 10 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%)
 Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 40.15 4015.11.00 4015.19.00 4015.90 4015.90.10 4015.90.20 4015.90.90 40.16 4016.10 4016.10.10 4016.10.20 4016.10.90 4016.91 4016.91.10 4016.91.20 4016.91.90 4016.92 4016.92.10 4016.92.90 4016.93 4016.93.10 4016.93.20 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber.
- Gloves, mittens and mitts: - - Surgical - - Other - Other: - - Lead aprons - - Divers' suits (wet suits) - - Other Other articles of vulcanised rubber other than hard rubber.
- Of cellular rubber: - - Padding for articles of apparel or clothing accessories - - Floor tiles and wall tiles - - Other - Other: - - Floor coverings and mats: - - - Mats - - - Tiles - - - Other - - Erasers: - - - Eraser tips - - - Other - - Gaskets, washers and other seals: - - - Of a kind used to insulate the terminal leads of electrolytic capacitors - - - Gaskets and o-rings, of a kind used on motor vehicles of heading 87.02, 87.03, 87.04 or 87.11 4016.93.90 4016.94.00 - - - Other - - Boat or dock fenders, whether or not inflatable 4016.95.00 4016.99 4016.99.13 4016.99.14 4016.99.15 4016.99.16 4016.99.17 4016.99.18 4016.99.19 4016.99.20 4016.99.30 4016.99.40 4016.99.51 4016.99.52 4016.99.53 4016.99.54 4016.99.59 4016.99.60 4016.99.70 4016.99.91 4016.99.99 - - Other inflatable articles - - Other: - - - Parts and accessories of a kind used for vehicles of Chapter 87: - - - - Weatherstripping, of a kind used on motor vehicles of heading 87.02, 87.03 or 87.04 - - - - Other, for vehicles of heading 87.02, 87.03, 87.04, 87.05 or 87.11 - - - - For vehicles of heading 87.09, 87.13, 87.15 or 87.16 - - - - Bicycle mudguards - - - - Bicycle parts - - - - Other bicycle accessories - - - - Other - - - Parts and accessories of rotochutes of heading 88.04 - - - Rubber bands - - - Wall tiles - - - Other articles of a kind used in machinery or mechanical or electrical appliances, or for other technical uses: - - - - Rubber rollers - - - - Tyre mould bladders - - - - Electrical insulator hoods - - - - Rubber grommets and rubber covers for automotive wiring harnesses - - - - Other - - - Rail pads - - - Structural bearings including bridge bearings - - - Other: - - - - Table coverings - - - - Other 0
ANNEX I - VIET NAM - 1988 HS Code Product Description Base rate (%) Year 1
 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) (for example, ebonite) Hard rubber in all forms, including waste and scrap; articles of hard rubber.
- Floor tiles and wall tiles - Other articles of hard rubber - Other 10 10 10 Chapter 41 - Raw hides and skins (other than furskins) and leather Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment‑dressed or further prepared), whether or not dehaired or split.
- Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry‑salted, or 16 kg when fresh, wet‑salted or otherwise preserved: - - Pre-tanned - - Other - Whole hides and skins, of a weight exceeding 16 kg: - - Pre-tanned - - Other - Other, including butts, bends and bellies: - - Pre-tanned - - Other Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter.
- With wool on - Without wool on: - - Pickled - - Other: - - - Pre-tanned - - - Other Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter.
- Of reptiles: - - Pre-tanned - - Other - Of swine - Other Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.

- In the wet state (including wet-blue): - - Full grains, unsplit; grain splits - - Other - In the dry state (crust): - - Full grains, unsplit; grain splits - - Other Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.
- In the wet state (including wet-blue ANNEX I - VIET NAM - 1989 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 4105.30.00 - In the dry state (crust) 41.06 4106.21.00 4106.22.00 4106.31.00 4106.32.00 4106.40 4106.40.10 4106.40.20 4106.91.00 4106.92.00 41.07 4107.11.00 4107.12.00 4107.19.00 4107.91.00 4107.92.00 4107.99.00 4112.00.00 41.13 4113.10.00 4113.20.00 4113.30.00 4113.90.00 41.14 4114.10.00 4114.20.00 41.15 4115.10.00 4115.20.00 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.
- Of goats or kids: - - In the wet state (including wet-blue) - - In the dry state (crust) - Of swine: - - In the wet state (including wet-blue) - - In the dry state (crust) - Of reptiles: - - In the wet state (including wet blue) - - In the dry state (crust) - Other: - - In the wet state (including wet-blue) - - In the dry state (crust) including further prepared after tanning or Leather crusting, parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14.
- Whole hides and skins: - - Full grains, unsplit - - Grain splits - - Other - Other, including sides: - - Full grains, unsplit - - Grain splits - - Other including further prepared after tanning or Leather crusting, parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. including further prepared after tanning or Leather crusting, parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14.
- Of goats or kids - Of swine - Of reptiles - Other Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.
- Chamois (including combination chamois) leather - Patent metallised leather leather and patent laminated leather; fibre, Composition leather with a basis of leather or leather in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour.
- Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls - Parings and other waste of composition manufacture of powder and flour not leather articles; leather, suitable leather or of the for leather dust, 5 0 5 0 0 0 0 0 5 10 10 10 10 5 10 10 10 5 10 10 ANNEX I - VIET NAM - 1990 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 42 4201.00.00 42.02 4202.11.00 4202.12 4202.12.11 4202.12.19 4202.12.91 4202.12.99 4202.19 4202.19.20 4202.19.90
 4202.21.00 4202.22.00 4202.29.00 4202.31.00 4202.32.00 4202.39 4202.39.10 4202.39.20 4202.39.30 4202.39.90 4202.91 4202.91.11 4202.91.19 4202.91.90 Chapter 42 - Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) and harness Saddlery animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.
any for cases, cases, instrument camera gun Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels, spectacle cases, cases, binocular cases, musical holsters and similar containers; travelling- bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tool bags, sports bags, tobacco-pouches, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.
- Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels and similar containers: - textile leather or of With outer surface of - composition leather - - With outer surface of plastics or of materials: - - - School satchels: - - - - With outer surface of vulcanised fibre - - - - Other - - - Other: - - - - With outer surface of vulcanised fibre - - - - Other - - Other: - - - With outer surface of paperboard - - - Other - Handbags, whether or not with shoulder strap, including those without handle: - surface of - With outer composition leather - - With outer surface of plastic sheeting or of textile materials - - Other - Articles of a kind normally carried in the pocket or in the handbag: - - With outer composition leather - - With outer surface of plastic sheeting or of textile materials - - Other: - - - Of copper - - - Of nickel - - - Of wood or of zinc or of worked carving material of animal or vegetable or mineral origin leather or of leather or of surface of surface of - - - Other - Other: - - With outer composition leather: - - - Sports bags: - - - - Bowling bags - - - - Other - - - Other leather or of 0
ANNEX I - VIET NAM - 1991 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 4202.92 4202.92.10 4202.92.20 4202.92.90 4202.99 4202.99.10 4202.99.20 4202.99.30 4202.99.40 4202.99.90 42.03 4203.10.00 4203.21.00 4203.29 4203.29.10 4203.29.90 4203.30.00 4203.40.00 42.05 4205.00.10 4205.00.20 4205.00.30 4205.00.40 - - With outer surface of plastic sheeting or of textile materials: - - - Toiletry bags, of plastic sheeting - - - Bowling bags - - - Other - - Other: - - - With outer surface of vulcanised fibre or paperboard - - - Of copper - - - Of nickel - - - Of zinc or of worked carving material of animal or vegetable or mineral origin - - - Other Articles of apparel and clothing accessories, of leather or of composition leather.
- Articles of apparel - Gloves, mittens and mitts: - - Specially designed for use in sports - - Other: - - - Protective work gloves - - - Other - Belts and bandoliers - Other clothing accessories Other articles of leather or of composition leather.
- Boot laces; mats - Industrial safety belts and harnesses - Leather strings or chords of a kind used for jewellry or articles of personal adornment - Other articles of a kind used in machinery or mechanical appliances or technical uses for other 4205.00.90 - Other 42.06 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons.
4206.00.10 4206.00.90 - Tobacco pouches - Other 43 43.01 4301.10.00 4301.30.00 Chapter 43 - Furskins and artificial manufactures thereof fur; Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 41.01, 41.02 or 41.03.
- Of mink, whole, with or without head, tail or paws the following: Astrakhan, Broadtail, - Of Caracul, Persian and similar Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws lamb, lamb, 4301.60.00 - Of fox, whole, with or without head, tail or paws 4301.80.00 4301.90.00 43.02 4302.11.00 - Other furskins, whole, with or without head, tail or paws - Heads, tails, paws and other pieces or cuttings, suitable for furriers' use Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03.
- Whole skins, with or without head, tail or paws, not assembled: - - Of mink ANNEX I - VIET NAM - 1992 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 4302.19.00 4302.20.00 4302.30.00 43.03
 4303.10.00 4303.90 4303.90.20 4303.90.90 43.04 4304.00.10 4304.00.20 4304.00.91 4304.00.99 44 44.01 4401.10.00 4401.21.00 4401.22.00 - - Other - Heads, tails, paws and other pieces or cuttings, not assembled - Whole skins and pieces or cuttings thereof, assembled Articles of apparel, clothing accessories and other articles of furskin.
- Articles of apparel and clothing accessories - Other: - - Articles for industrial uses - - Other Artificial fur and articles thereof.

- Artificial fur - Articles for industrial uses - Other: - - Sports bags - - Other Chapter 44 - Wood and articles of wood; wood charcoal in logs, in twigs, in billets, Fuel wood, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.
- Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms - Wood in chips or particles: - - Coniferous - - Non-coniferous - Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms: 4401.31.00 4401.39.00 - - Wood pellets - - Other 44.02 4402.10.00 4402.90 4402.90.10 4402.90.90 44.03 4403.10 4403.10.10 4403.10.90 4403.20 4403.20.10 4403.20.90 4403.41 4403.41.10 4403.41.90 4403.49 4403.49.10 4403.49.90 4403.91 4403.91.10 4403.91.90 4403.92 4403.92.10 (including shell or nut Wood charcoal charcoal), whether or not agglomerated.
- Of bamboo - Other: - - Of coconut shell - - Other Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
- Treated with paint, stains, creosote or other preservatives: - - Baulks, sawlogs and veneer logs - - Other - Other, coniferous: - - Baulks, sawlogs and veneer logs - - Other - Other, of tropical wood specified in Subheading Note 2 to this Chapter: - - Dark Red Meranti, Light Red Meranti and Meranti Bakau: - - - Baulks, sawlogs and veneer logs - - - Other - - Other: - - - Baulks, sawlogs and veneer logs - - - Other - Other: - - Of oak (Quercus spp.
): - - - Baulks, sawlogs and veneer logs - - - Other - - Of beech (Fagus spp.
): - - - Baulks, sawlogs and veneer logs ANNEX I - VIET NAM - 1993 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 4403.92.90 4403.99 4403.99.10
23 (%) Year 24 (%) - - - Other - - Other: - - - Baulks, sawlogs and veneer logs - - - Other Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like; chipwood and the like.
- Coniferous - Non-coniferous: - - Chipwood - - Other Wood wool; wood flour.

- Wood wool - Wood flour Railway or tramway sleepers (cross-ties) of wood.

- Not impregnated - Other Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end- jointed, of a thickness exceeding 6 mm.

- Coniferous - Of tropical wood specified in Subheading Note 2 to this Chapter: - - Mahogany (Swietenia spp.
): - - - Planed, sanded or end-jointed - - - Other - - Virola, Imbuia and Balsa: - - - Planed, sanded or end-jointed - - - Other - - Dark Red Meranti, Light Red Meranti and Meranti Bakau: - - - Dark Red Meranti or Light Red Meranti: - - - - Planed, sanded or end-jointed - - - - Other - - - Meranti Bakau: - - - - Planed, sanded or end-jointed - - - - Other - - White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan: - - - Planed, sanded or end-jointed - - - Other - - Sapelli: - - - Planed, sanded or end-jointed - - - Other - - Iroko: - - - Planed, sanded or end-jointed - - - Other - - Other: - - - Jelutong (Dyera spp.
): - - - - Planed, sanded or end-jointed - - - - Other - - - Kapur (Dryobalanops spp.

): - - - - Planed, sanded or end-jointed - - - - Other - - - Kempas (Koompassia spp.

): - - - - Planed, sanded or end-jointed - - - - Other - - - Keruing (Dipterocarpus spp.

): - - - - Planed, sanded or end-jointed - - - - Other - - - Ramin (Gonystylus spp.
): ANNEX I - VIET NAM - 1994 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20
 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - - Planed, sanded or end-jointed - - - - Other - - - Teak (Tectona spp.
): - - - - Planed, sanded or end-jointed - - - - Other - - - Balau (Shorea spp.

): - - - - Planed, sanded or end-jointed - - - - Other - - - Mengkulang (Heritiera spp.

): - - - - Planed, sanded or end-jointed - - - - Other - - - Other: - Jongkong (Dactylocladus spp. )

and - - Merbau (Intsia spp.

), planed, sanded or end- jointed - - Jongkong (Dactylocladus spp. )

and - - - Merbau (Intsia spp.

), other - - - - Other, planed, sanded or end-jointed - - - - Other - Other: - - Of oak (Quercus spp.
): - - - Planed, sanded or end-jointed - - - Other - - Of beech (Fagus spp.

): - - - Planed, sanded or end-jointed - - - Other - - Of maple (Acer spp.

): - - - Planed, sanded or end-jointed - - - Other - - Of cherry (Prunus spp.

): - - - Planed, sanded or end-jointed - - - Other - - Of ash (Fraxinus spp.
): - - - Planed, sanded or end-jointed - - - Other - - Other: - - - Planed, sanded or end-jointed - - - Other for (including those veneering Sheets obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.
- Coniferous: - - Cedar wood slats of a kind used for pencil manufacture; radiata pinewood of a kind used for blockboard manufacture - - Face veneer sheets - - Other - Of tropical wood specified in Subheading Note 2 to this Chapter: - - Dark Red Meranti, Light Red Meranti and Meranti Bakau - - Other: - - - Jelutong wood slats of a kind used for pencil manufacture - - - Other - Other Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, chamfered, V‑jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.
grooved, rebated Year 25 and Subsequent Years (%) 4409.10.00 - Coniferous - Non-coniferous: 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 1995 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year
 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 4409.21.00 4409.29.00 - - Of bamboo - - Other 44.10 4410.11.00 4410.12.00 4410.19.00 4410.90.00 44.11 4411.12.00 4411.13.00 4411.14.00 4411.92.00 4411.93.00 4411.94.00 44.12 4412.10.00 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.
- Of wood: - - Particle board - - Oriented strand board (OSB) - - Other - Other Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.
- Medium density fibreboard (MDF): - - Of a thickness not exceeding 5 mm - - Of a thickness exceeding 5 mm but not exceeding 9 mm - - Of a thickness exceeding 9 mm - Other: - - Of a density exceeding 0.8 g/cm³ - - Of a density exceeding 0.5 g/cm³ but not exceeding 0.8 g/cm³ - - Of a density not exceeding 0.5 g/cm³ and similar veneered panels Plywood, laminated wood.
- Of bamboo - Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: 4412.31.00 - - With at least one outer ply of tropical wood specified in Subheading Note 2 to this Chapter 4412.32.00 4412.39.00 4412.94.00 4412.99.00 4413.00.00 least one outer ply of non- - - Other, with at coniferous wood - - Other - Other: - - Blockboard, laminboard and battenboard - - Other Densified wood, in blocks, plates, strips or profile shapes.
4414.00.00 Wooden frames for paintings, photographs, mirrors or similar objects.

44.15 4415.10.00 4415.20.00 44.16 4416.00.10 4416.00.90 44.17 4417.00.10 4417.00.90 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.
- Cases, boxes, crates, drums and similar packings; cable-drums - Pallets, box pallets and other pallet collars load boards; and parts Casks, barrels, vats, tubs and other coopers’ thereof, of wood, products including staves.

- Staves - Other Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.
- Boot or shoe lasts - Other Year 25 and Subsequent Years (%) ANNEX I - VIET NAM - 1996 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and
 Subsequent Years (%) 44.18 4418.10.00 4418.20.00 4418.40.00 4418.50.00 4418.60.00 4418.71.00 4418.72.00 4418.79.00 4418.90 4418.90.10 4418.90.90 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.
- Windows, French-windows and their frames - Doors and their frames and thresholds - Shuttering for concrete constructional work - Shingles and shakes - Posts and beams - Assembled flooring panels: - - For mosaic floors - - Other, multilayer - - Other - Other: - - Cellular wood panels - - Other 5 5 5 5 3 3 5 5 3 3 4419.00.00 Tableware and kitchenware, of wood.
25 44.20 4420.10.00 4420.90 4420.90.10 4420.90.90 44.21 4421.10.00 4421.90 4421.90.10 4421.90.20 4421.90.30 4421.90.40 4421.90.70 4421.90.80 4421.90.93 4421.90.94 4421.90.99 45 45.01 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.
- Statuettes and other ornaments, of wood - Other: - - Wooden articles of Chapter 94 - - Other furniture not falling in Other articles of wood.
- Clothes hangers - Other: - - Spools, cops and bobbins, sewing thread reels and the like - - Match splints - - Wooden pegs or pins for footwear - - Candy-sticks, ice-cream sticks and ice-cream spoons - - Fans and handscreens, frames and handles therefor, and parts thereof - - Toothpicks - - Other: - - - Prayer beads - - - Other beads - - - Other Chapter 45 - Cork and articles of cork Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork.
4501.10.00 4501.90.00 - Natural cork, raw or simply prepared - Other 4502.00.00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers).

45.03 4503.10.00 4503.90.00 Articles of natural cork.

- Corks and stoppers - Other 45.04 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork.
4504.10.00 - Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs 20 20 20 25 20 25 25 25 25 25 25 25 25 0 0 5 20 20 10 ANNEX I - VIET NAM - 1997 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 4504.90.00 - Other 20 0 0 0 0 0 0 0 0 0 0 0 0 0
 0 0 0 0 0 0 0 0 0 0 0 Year 25 and Subsequent Years (%) 0 46 46.01 4601.21.00 4601.22.00 4601.29.00 4601.92 4601.92.10 4601.92.90 4601.93 4601.93.10 4601.93.90 4601.94 4601.94.10 4601.94.90 4601.99 4601.99.10 4601.99.20 Chapter 46 - Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens).
- Mats, matting and screens of vegetable materials: - - Of bamboo - - Of rattan - - Other - Other: - - Of bamboo: - materials, whether or not assembled into strips - Plaits and similar products of plaiting - - - - Other - - Of rattan: - materials, whether or not assembled into strips - Plaits and similar products of plaiting - - - - Other - - Of other vegetable materials: - materials, whether or not assembled into strips - Plaits and similar products of plaiting - - - - Other - - Other: - - - Mats and matting - materials, whether or not assembled into strips - Plaits and similar products of plaiting - 4601.99.90 - - - Other 46.02 4602.11.00 4602.12.00 4602.19.00 4602.90.00 47 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah.
- Of vegetable materials: - - Of bamboo - - Of rattan - - Other - Other Chapter 47 -Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard 4701.00.00 Mechanical wood pulp.

4702.00.00 Chemical wood pulp, dissolving grades.

47.03 4703.11.00 4703.19.00 4703.21.00 4703.29.00 47.04 Chemical wood pulp, soda or sulphate, other than dissolving grades.
- Unbleached: - - Coniferous - - Non-coniferous - Semi-bleached or bleached: - - Coniferous - - Non-coniferous Chemical wood pulp, sulphite, other than dissolving grades.
20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 ANNEX I - VIET NAM - 1998 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 4704.11.00 4704.19.00 4704.21.00 4704.29.00 4705.00.00 47.06 4706.10.00 4706.20.00 4706.30.00 4706.91.00 4706.92.00 4706.93.00 47.07 4707.10.00 4707.20.00 4707.30.00 - Unbleached: - - Coniferous - - Non-coniferous - Semi-bleached or bleached: - - Coniferous - - Non-coniferous Wood pulp obtained by a combination of mechanical and chemical pulping processes.
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.

- Cotton linters pulp - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard - Other, of bamboo - Other: - - Mechanical - - Chemical - - Obtained by a combination of mechanical and chemical processes Recovered (waste and scrap) paper or paperboard.
- Unbleached kraft paper or paperboard or corrugated paper or paperboard - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) 4707.90.00 - Other, including unsorted waste and scrap 48 Chapter 48 - Paper and paperboard; articles of paper pulp, of paper or of paperboard 48.01 4801.00.10 4801.00.90 48.02 4802.10.00 4802.20 4802.20.10 4802.20.90 4802.40 4802.40.10 Newsprint, in rolls or sheets.
- Weighing not more than 55g/m2 - Other Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand‑made paper and paperboard.
- Hand-made paper and paperboard - Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard: - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - Other - Wallpaper base: - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state 4802.40.90 - - Other ANNEX I - VIET NAM - 1999 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20
 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Other paper and paperboard, not containing fibres obtained by a mechanical or chemi- mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: - - Weighing less than 40 g/m2: - - - Carbonising base paper, weighing less than 20 g/m2: - - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - - - Other - - - Other carbonising base paper: - - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - - - Other - - - Base paper of a kind used to manufacture aluminium coated paper - - - Other - - Weighing 40 g/m2 or more but not more than 150 g/m2 , in rolls: including - - - Fancy paper and paperboard, paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks - - - Carbonising base paper: - - - - Of a width not exceeding 150mm - - - - Other - - - Base paper of a kind used to manufacture aluminium coated paper - - - Base paper of a kind used to manufacture release paper - - - Other - - Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: - - - Fancy paper and paperboard including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks - - - Carbonising base paper: - - - - With no side exceeding 36 cm in the unfolded state - - - - Other - - - Other - - Other, weighing 40 g/m2 or more but not more than 150 g/m2: - - - Carbonising base paper: - - - - With no side exceeding 36 cm in the unfolded state - - - - Other - - - Other - - Weighing more than 150 g/m2: - - - Fancy paper and paperboard, including paper and paperboard
 with watermarks, a finish, a fibre finish, a vellum granitized felt antique finish or a blend of specks: - - - - In rolls of a width of 15 cm or less or in rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less in the unfolded state 4802.54 4802.54.11 4802.54.19 4802.54.21 4802.54.29 4802.54.30 4802.54.90 4802.55 4802.55.20 4802.55.31 4802.55.39 4802.55.40 4802.55.50 4802.55.90 4802.56 4802.56.20 4802.56.31 4802.56.39 4802.56.90 4802.57 4802.57.11 4802.57.19 4802.57.90 4802.58 4802.58.21 4802.58.29 4802.58.90 - - - - Other - - - Other ANNEX I - VIET NAM - 2000 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%)
 Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 4802.61 4802.61.30 4802.61.40 4802.61.90 4802.62 4802.62.10 4802.62.20 - Other paper and paperboard, of which more than 10% by weight of fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: the total - - In rolls: - - - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks - - - Base paper of a kind used to manufacture aluminium coated paper - - - Other - - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: - - - Fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum in antique finish or a blend of rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less in the unfolded state specks, - - - Other fancy paper and paperboard, including paper and paperboard with watermarks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks 4802.62.90 4802.69.00 - - - Other - - Other 48.03 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface- decorated or printed, in rolls or sheets.
surface-coloured, 4803.00.30 4803.00.90 - Of cellulose wadding or of webs of cellulose fibres - Other 48.04 4804.11.00 4804.19.00 4804.21 4804.21.10 4804.21.90 4804.29.00 4804.31 4804.31.10 4804.31.30 4804.31.40 4804.31.50 4804.31.90 4804.39 4804.39.10 4804.39.20 4804.39.90 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03.
- Kraftliner: - - Unbleached - - Other - Sack kraft paper: - - Unbleached: - - - Of a kind used for making cement bags - - - Other - - Other - Other kraft paper and paperboard weighing 150 g/m2 or less: - - Unbleached: - - - Electrical grade insulating kraft paper - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape - - - Sandpaper base paper - - - Of a kind used for making cement bags - - - Other - - Other: - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape - - - Foodpaper - - - Other - Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: 0
ANNEX I - VIET NAM - 2001 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 4804.41 4804.41.10 4804.41.90 4804.42.00 4804.49 4804.49.10 4804.49.90 4804.51 4804.51.10 4804.51.20 4804.51.30 4804.51.90 4804.52.00 - - Unbleached: - - - Electrical grade insulating kraft paper - - - Other - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process - - Other: - - - Foodboard - - - Other - Other kraft paper and paperboard weighing 225 g/m2 or more: - - Unbleached: - - - Electrical grade insulating kraft paper - - - Pressboard weighing 600 g/m2 or more - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape - - - Other - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process 4804.59.00 - - Other 48.05 4805.11.00 4805.12 4805.12.10 4805.12.90 4805.19 4805.19.10 4805.19.90 4805.24.00 4805.25 4805.25.10 4805.25.90 4805.30 4805.30.10 4805.30.90 4805.40.00 4805.50.00 4805.91 4805.91.10 4805.91.20 4805.91.90 4805.92 4805.92.10 4805.92.90 4805.93 4805.93.10 4805.93.20 4805.93.90 48.06 in Other uncoated paper and paperboard, rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter.
- Fluting paper: - - Semi-chemical fluting paper - - Straw fluting paper: - - - Weighing more than 150 g/m2 but less than 225 g/m2 - - - Other - - Other: - - - Weighing more than 150 g/m2 but less than 225 g/m2 - - - Other - Testliner (recycled liner board): - - Weighing 150 g/m2 or less - - Weighing more than 150 g/m2: - - - Weighing less than 225 g/m2 - - - Other - Sulphite wrapping paper: - - Match box wrapping paper, coloured - - Other - Filter paper and paperboard - Felt paper and paperboard - Other: - - Weighing 150 g/m2 or less: - - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6% - - - Joss paper - - - Other - - Weighing more than 150 g/m2 but less than 225g/m2: - - - Multi-ply paper and paperboard - - - Other - - Weighing 225 g/m2 or more: - - - Multi-ply paper and paperboard - - - Blotting paper - - - Other Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.
0
ANNEX I - VIET NAM - 2002 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - Vegetable parchment - Greaseproof papers - Tracing papers - Glassine and other glazed transparent or translucent papers Year 25 and Subsequent Years (%) 0 0 0 0 4806.10.00 4806.20.00 4806.30.00 4806.40.00 4807.00.00 48.08 4808.10.00 4808.40.00 4808.90 4808.90.20 4808.90.30 4808.90.90 48.09 4809.20.00 4809.90 4809.90.10 4809.90.90 48.10 4810.13 4810.13.11 4810.13.19 4810.13.91 4810.13.99 4810.14 4810.14.11 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together not an surface‑coated or impregnated, whether or not internally reinforced, in rolls or sheets.
adhesive), with than paper of Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other the kind described in heading 48.03.
- Corrugated paper and paperboard, whether or not perforated - Kraft paper, creped or crinkled, whether or not embossed or perforated - Other: - - Creped or crinkled paper - - Embossed paper - - Other Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.
- Self-copy paper - Other: - - Carbon paper and similar copying papers - - Other Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface‑coloured, surface‑decorated or printed, (including square) sheets, of any size.
in rolls or rectangular - Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of fibre content consists of such fibres: the total - - In rolls: - - - Printed, of a kind used for self-recording apparatus, of a width of 150 mm or less: - Electrocardiograph, ultrasonography, - spirometer, electro-encephalograph and fetal monitoring papers - - - - - - Other - - - Other: - - - - Of a width of 150 mm or less - - - - Other - - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: - - - Printed, of a kind used for self-recording apparatus, of which no side exceeds 360 mm: - - Electrocardiograph, ultrasonography, spirometer, electro-encephalograph and fetal monitoring papers - - 4810.14.19 - - - - Other - - - Other: ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%)
 Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 4810.14.91 4810.14.99 4810.19 4810.19.11 4810.19.19 4810.19.91 4810.19.99 4810.22 4810.22.11 4810.22.19 4810.22.91 4810.22.99 4810.29 4810.29.11 4810.29.19 4810.29.91 4810.29.99 4810.31 4810.31.31 4810.31.39 4810.31.91 4810.31.99 4810.32 - - - - Of which no side exceeds 360 mm - - - - Other - - Other: - - - Printed, of a kind used for self-recording apparatus, of which no side exceeds 360 mm in the unfolded state: - - - - Electrocardiograph, ultrasonography, spirometer, electro-encephalograph and fetal monitoring papers - - - - Other - - - Other: - - - - Of which no side exceeds 360 mm - - - - Other - Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content fibres obtained by a mechanical or chemi-mechanical process: consists of - - Light-weight coated paper: - - - Printed, of a kind used for self-recording apparatus, in rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state: - - - - Electrocardiograph, ultrasonography, spirometer, electro-encephalograph and fetal monitoring papers - - - - Other - - - Other: - - - - In rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state - - - - Other - - Other: - - - Printed, of a kind used for self-recording apparatus, in rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state: - - - - Electrocardiograph, ultrasonography, spirometer, electro-encephalograph and fetal monitoring papers - - - - Other - - - Other: - - - - In rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state - - - - Other - Kraft paper and paperboard, other than
 that of a kind used for writing, printing or other graphic purposes: - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less: - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state: - - - - Base paper of a kind used to manufacture aluminium coated paper - - - - Other - - - Other: - - - - Base paper of a kind used to manufacture aluminium coated paper - - - - Other - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2: ANNEX I - VIET NAM - 2004 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%)
 Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 4810.32.30 4810.32.90 4810.39 4810.39.30 4810.39.90 4810.92 4810.92.40 4810.92.90 4810.99 4810.99.40 - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state - - - Other - - Other: - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state - - - Other - Other paper and paperboard: - - Multi-ply: - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state - - - Other - - Other: - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state 4810.99.90 - - - Other 48.11 4811.10 4811.10.21 4811.10.29 4811.10.91 4811.10.99 4811.41 4811.41.20 4811.41.90 4811.49 4811.49.20 4811.49.90 4811.51 4811.51.31 4811.51.39 4811.51.91 4811.51.99 4811.59 of cellulose covered, Paper, paperboard, cellulose wadding and fibres, webs coated, surface‑coloured, impregnated, surface‑decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10.
- Tarred, bituminised or asphalted paper and paperboard: - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state: - - - Floor coverings on a base of paper or paperboard - - - Other - - Other: - - - Floor coverings on a base of paper or paperboard - - - Other - Gummed or adhesive paper and paperboard: - - Self-adhesive: - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - - Other - - Other: - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - - Other - Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives): - - Bleached, weighing more than 150 g/m2: - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state: - - - - Floor coverings on a base of paper or paperboard - - - - Other - - - Other: - - - - Floor coverings on a base of paper or paperboard - - - - Other - - Other: 0
ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 4811.59.20 4811.59.41 4811.59.49 4811.59.91 4811.59.99 4811.60 4811.60.20 4811.60.90 4811.90 - - - Paper and paperboard covered on both faces with transparent sheets of plastics and with a lining of aluminium foil, for the packaging of liquid food products - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state: - - - - Floor coverings on a base of paper or paperboard - - - - Other - - - Other: - - - - Floor coverings on a base of paper or paperboard - - - - Other - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol: - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state - - Other - Other paper, paperboard, cellulose wadding and webs of cellulose fibres: - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state: 4811.90.41 4811.90.49 4811.90.91 4811.90.99 - - - Floor coverings
 on a base of paper or paperboard - - - Other - - Other: - - - Floor coverings on a base of paper or paperboard - - - Other 4812.00.00 Filter blocks, slabs and plates, of paper pulp.
48.13 4813.10.00 4813.20.00 4813.90 4813.90.10 4813.90.90 48.14 4814.20.00 Cigarette paper, whether or not cut to size or in the form of booklets or tubes.

- In the form of booklets or tubes - In rolls of a width not exceeding 5 cm - Other: - - In rolls of a width exceeding 5 cm, coated - - Other and Wallpaper and similar wall coverings; window transparencies of paper.
- Wallpaper coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics similar wall 4814.90.00 - Other 48.16 4816.20 4816.20.10 4816.20.90 4816.90 4816.90.10 4816.90.20 4816.90.30 4816.90.40 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.
- Self-copy paper: - - In rolls of a width exceeding 15 cm but not exceeding 36 cm - - Other - Other: - - Carbon paper - - Other copying paper - - Offset plates - - Heat transfer paper ANNEX I - VIET NAM - 2006 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%)
 Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 4816.90.90 - - Other 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 10 10 10 10 10 Year 25 and Subsequent Years (%) 10 48.17 4817.10.00 4817.20.00 4817.30.00 48.18 4818.10.00 4818.20.00 4818.30 4818.30.10 4818.30.20 4818.50.00 4818.90.00 48.19 4819.10.00 4819.20.00 4819.30.00 4819.40.00 4819.50.00 4819.60.00 48.20 of of paper paper compendiums, Envelopes, letter cards, plain postcards and or cards, correspondence paperboard; boxes, pouches, wallets and writing or paperboard, containing an assortment of paper stationery.
- Envelopes - Letter correspondence cards - Boxes, pouches, compendiums, containing an assortment of paper stationery writing paperboard, postcards wallets cards, paper plain and and or of Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.
- Toilet paper - Handkerchiefs, cleansing or facial tissues and towels - Tablecloths and serviettes: - - Tablecloths - - Serviettes - Articles of apparel and clothing accessories - Other Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.
- Cartons, boxes and cases, of corrugated paper or paperboard - Folding cartons, boxes and cases, of non- corrugated paper or paperboard - Sacks and bags, having a base of a width of 40 cm or more - Other sacks and bags, including cones - Other packing containers, sleeves - Box files, trays, storage boxes and similar articles, of a kind used in offices, shops or the like including record letter letter books, books, receipt Registers, account books, note books, order books, pads, and similar memorandum pads, diaries blotting-pads, articles, exercise binders (loose-leaf or other), file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.
folders, - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles 4820.20.00 - Exercise books ANNEX I - VIET NAM - 2007 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 4820.30.00 4820.40.00 4820.50.00 4820.90.00 48.21 4821.10 4821.10.10 4821.10.90 4821.90 4821.90.10 - Binders (other than book covers), folders and file covers -
 Manifold business carbon sets - Albums for samples or for collections - Other forms and interleaved Paper or paperboard labels of all kinds, whether or not printed.
- Printed: - - Labels of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person - - Other - Other: - - Labels of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person 4821.90.90 - - Other 48.22 4822.10 4822.10.10 4822.10.90 4822.90 4822.90.10 4822.90.90 48.23 4823.20 4823.20.10 4823.20.90 4823.40 4823.40.21 4823.40.29 4823.40.90 4823.61.00 4823.69.00 4823.70.00 4823.90 4823.90.10 4823.90.20 4823.90.30 4823.90.40 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened).
- Of a kind used for winding textile yarn: - - Cones - - Other - Other: - - Cones - - Other Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.
- Filter paper and paperboard: - - In strips, rolls or sheets - - Other - Rolls, sheets and dials, printed for self- recording apparatus: - - For electro-medical apparatus: - - - Cardiograph recording paper - - - Other - - Other - Trays, dishes, plates, cups and the like, of paper or paperboard: - - Of bamboo - - Other - Moulded or pressed articles of paper pulp - Other: - - Cocooning frames for silk-worms - - Display cards of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person - - Die-cut polyethylene coated paperboard of a kind used for the manufacture of paper cups - Paper tube sets of a kind used for the - manufacture of fireworks - - Kraft paper, in rolls of a width of 209 mm, of a kind used as wrapper for dynamite sticks: 4823.90.51 4823.90.59 4823.90.60 4823.90.70 - - - Weighing 150 g/m2 or less - - - Other - - Punched jacquard cards - - Fans and handscreens - - Other: 0
ANNEX I - VIET NAM - 2008 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 4823.90.92 4823.90.94 4823.90.95 4823.90.96 4823.90.99 49 49.01 4901.10.00 4901.91.00 4901.99 4901.99.10 4901.99.90 49.02 4902.10.00 4902.90 4902.90.10 4902.90.90 4903.00.00 - - - Joss paper - - - Cellulose wadding and webs of cellulose fibers, coloured or marbled throughout the mass - - - Floor coverings on a base of paper or paperboard - - - Other, cut to shape other than rectangular or square - - - Other Chapter 49 - Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.
- In single sheets, whether or not folded - Other: - - Dictionaries and encyclopaedias, and serial instalments thereof - - Other: - - - Educational, technical, scientific, historical or cultural books - - - Other and journals periodicals, illustrated or containing Newspapers, whether or not advertising material.

- Appearing at least four times a week - Other: - - Educational, technical, scientific, historical or cultural journals and periodicals - - Other Children’s picture, drawing or colouring books.
4904.00.00 Music, printed or in manuscript, whether or not bound or illustrated.

49.05 4905.10.00 4905.91.00 4905.99.00 49.06 4906.00.10 4906.00.90 49.07 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.
- Globes - Other: - - In book form - - Other for drawings architectural, Plans and engineering, commercial, industrial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.
- Plans and drawings, reproductions on sensitised paper - Other including photographic Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title.
stamp-impressed value; Year 25 and Subsequent Years (%) 10 10 10 10 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4907.00.10 4907.00.21 - Banknotes, being legal tender - Unused postage, revenue or similar stamps: - - Postage stamps ANNEX I - VIET NAM - 2009 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 4907.00.29 4907.00.40 4907.00.90 49.08 4908.10.00 4908.90.00 4909.00.00 - - Other - Stock, share or bond certificates and similar documents of title; cheque forms - Other Transfers (decalcomanias).
- Transfers (decalcomanias), vitrifiable - Other Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.

4910.00.00 Calendars of any kind, printed, calendar blocks.
including 49.11 4911.10 4911.10.10 4911.10.90 4911.91 4911.91.21 4911.91.29 4911.91.31 4911.91.39 4911.91.90 4911.99 4911.99.10 4911.99.20 4911.99.30 including printed advertising material, Other printed matter, pictures and photographs.
- Trade catalogues and the like: - - Catalogues listing only educational, technical, scientific, historical or cultural books and publications commercial - - Other - Other: - - Pictures, designs and photographs: - - - Wall pictures and diagrams for instructional purposes: - - - - Anatomical or botanical diagrams and charts - - - - Other - - - Other printed pictures and photographs: - - - - Anatomical or botanical diagrams and charts - - - - Other - - - Other - - Other: - - - Printed cards for jewellery or for small objects of personal adornment or articles of personal use normally carried in the pocket, handbag or on the person - - - Printed labels for explosives - - - Educational, technical, scientific, historical or cultural material printed on a set of cards 4911.99.90 - - - Other 50 Chapter 50 - Silk 5001.00.00 Silk-worm cocoons suitable for reeling.
5002.00.00 Raw silk (not thrown).

5003.00.00 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock).

5004.00.00 Silk yarn (other than yarn spun from silk waste) not put up for retail sale.

5005.00.00 Yarn spun from silk waste, not put up for retail sale.

5006.00.00 Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut.

50.07 5007.10 5007.10.10 Woven fabrics of silk or of silk waste.
- Fabrics of noil silk: - - Printed by the traditional batik process ANNEX I - VIET NAM - Year 25 and Subsequent Years (%) 0 0 10 0 0 10 10 10 10 0 10 0 10 0 10 10 10 10 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%)
 Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - Other - Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk: - - Printed by the traditional batik process - - Other - Other fabrics: - - Printed by the traditional batik process - - Other Chapter 51 - Wool, fine or coarse animal hair; horsehair yarn and woven fabric Wool, not carded or combed.
- Greasy, including fleece-washed wool: - - Shorn wool - - Other - Degreased, not carbonised: - - Shorn wool - - Other - Carbonised Fine or coarse animal hair, not carded or combed.

- Fine animal hair: - - Of Kashmir (cashmere) goats - - Other - Coarse animal hair Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock.
- Noils of wool or of fine animal hair - Other waste of wool or of fine animal hair - Waste of coarse animal hair Garnetted stock of wool or of fine or coarse animal hair.

Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments).
- Carded wool - Wool tops and other combed wool: - - Combed wool in fragments - - Other - Fine animal hair, carded or combed: - - Of Kashmir (cashmere) goats - - Other - Coarse animal hair, carded or combed 51.06 Yarn of carded wool, not put up for retail sale.

5106.10.00 5106.20.00 - Containing 85% or more by weight of wool - Containing less than 85% by weight of wool 51.07 5107.10.00 5107.20.00 51.08 5108.10.00 5108.20.00 51.09 5109.10.00 5109.90.00 Yarn of combed wool, not put up for retail sale.
- Containing 85% or more by weight of wool - Containing less than 85% by weight of wool Yarn of fine animal hair (carded or combed), not put up for retail sale.

- Carded - Combed Yarn of wool or of fine animal hair, put up for retail sale.
- Containing 85% or more by weight of wool or of fine animal hair - Other 12 12 12 12 12 10 10 10 9.3 0 0 8. 7.3 0 0 6. 5.3 0 0 4. 3.3 0 0 2. 1.3 0 0 0. ANNEX I - VIET NAM - 2011 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%)
 Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 5110.00.00 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale.
51.11 5111.11 5111.11.10 5111.11.90 5111.19 5111.19.10 5111.19.90 5111.20.00 5111.30.00 5111.90.00 51.12 5112.11 5112.11.10 5112.11.90 5112.19 5112.19.10 5112.19.90 5112.20.00 5112.30.00 5112.90.00 5113.00.00 Woven fabrics of carded wool or of carded fine animal hair.
- Containing 85% or more by weight of wool or of fine animal hair: - - Of a weight not exceeding 300 g/m2: - - - Printed by the traditional batik process - - - Other - - Other: - - - Printed by the traditional batik process - - - Other - Other, mixed mainly or solely with man-made filaments - Other, mixed mainly or solely with man-made staple fibres - Other Woven fabrics of combed wool or of combed fine animal hair.
- Containing 85% or more by weight of wool or of fine animal hair: - - Of a weight not exceeding 200 g/m2: - - - Printed by the traditional batik process - - - Other - - Other: - - - Printed by the traditional batik process - - - Other - Other, mixed mainly or solely with man-made filaments - Other, mixed mainly or solely with man-made staple fibres - Other Woven fabrics of coarse animal hair or of horsehair.

52 Chapter 52 - Cotton 5201.00.00 Cotton, not carded or combed.
52.02 5202.10.00 5202.91.00 5202.99.00 Cotton waste (including yarn waste and garnetted stock).

- Yarn waste (including thread waste) - Other: - - Garnetted stock - - Other 5203.00.00 Cotton, carded or combed.

52.04 5204.11.00 Cotton sewing thread, whether or not put up for retail sale.
- Not put up for retail sale: - - Containing 85% or more by weight of cotton 5204.19.00 5204.20.00 - - Other - Put up for retail sale 52.05 5205.11.00 5205.12.00 than sewing thread), Cotton yarn (other containing 85% or more by weight of cotton, not put up for retail sale.
- Single yarn, of uncombed fibres: - exceeding 14 metric number) - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) - Measuring 714.29 decitex or more (not ANNEX I - VIET NAM - 2012 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 5205.13.00
 5205.14.00 5205.15.00 5205.21.00 5205.22.00 5205.23.00 5205.24.00 5205.26.00 5205.27.00 5205.28.00 5205.31.00 5205.32.00 5205.33.00 5205.34.00 5205.35.00 5205.41.00 5205.42.00 5205.43.00 5205.44.00 5205.46.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) - Measuring 714.29 decitex or more (not - - Measuring less than 125 decitex (exceeding 80 metric number) - Single yarn, of combed fibres: - exceeding 14 metric number) - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) - - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) - - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) - - Measuring less than 83.33 decitex (exceeding 120 metric number) - Multiple (folded) or cabled yarn, of uncombed fibres: - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) - - Measuring per single yarn less than 232.56 less than 192.31 decitex decitex but not (exceeding 43 metric number but not exceeding 52 metric number per single yarn) - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but
 not exceeding 80 metric number per single yarn) - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) - Multiple (folded) or cabled yarn, of combed fibres: - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) - - Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) ANNEX I - VIET NAM - 2013 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.7 0. 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 5205.47.00 - - Measuring per single yarn less than 106.38 decitex but not than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) less 5205.48.00 - - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) 52.06 5206.11.00 5206.12.00 5206.13.00 5206.14.00 5206.15.00 5206.21.00 5206.22.00 5206.23.00 5206.24.00 5206.25.00 5206.31.00 5206.32.00 5206.33.00 5206.34.00 5206.35.00 5206.41.00 5206.42.00 Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale.
- Single yarn, of uncombed fibres: - exceeding 14 metric number) - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) - Measuring 714.29 decitex or more (not - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) - Measuring 714.29 decitex or more (not - - Measuring less than 125 decitex (exceeding 80 metric number) - Single yarn, of combed fibres: - exceeding 14 metric number) - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) - - Measuring less than 125 decitex (exceeding 80 metric number) - Multiple (folded) or cabled yarn, of uncombed fibres: - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) - Multiple (folded) or cabled yarn, of combed fibres: - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per
 single yarn) - - Measuring per single yarn less than 714.29 less than 232.56 decitex decitex but not (exceeding 14 metric number but not exceeding 43 metric number per single yarn) ANNEX I - VIET NAM - 2014 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 5206.43.00 5206.44.00 5206.45.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) - - Measuring per single
 yarn less than 125 decitex (exceeding 80 metric number per single yarn) 52.07 5207.10.00 Cotton yarn (other than sewing thread) put up for retail sale.
- Containing 85% or more by weight of cotton 5207.90.00 - Other 52.08 5208.11.00 5208.12.00 5208.13.00 5208.19.00 5208.21.00 5208.22.00 5208.23.00 5208.29.00 5208.31.00 5208.32.00 5208.33.00 5208.39.00 5208.41.00 5208.42.00 5208.43.00 5208.49.00 5208.51 5208.51.10 5208.51.90 5208.52 5208.52.10 5208.52.90 5208.59 5208.59.10 5208.59.90 52.09 5209.11.00 5209.12.00 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2.
- Unbleached: - - Plain weave, weighing not more than 100 g/m2 - - Plain weave, weighing more than 100 g/m2 - - 3-thread or 4-thread twill, including cross twill - - Other fabrics - Bleached: - - Plain weave, weighing not more than 100 g/m2 - - Plain weave, weighing more than 100 g/m2 - - 3-thread or 4-thread twill, including cross twill - - Other fabrics - Dyed: - - Plain weave, weighing not more than 100 g/m2 - - Plain weave, weighing more than 100 g/m2 - - 3-thread or 4-thread twill, including cross twill - - Other fabrics - Of yarns of different colours: - - Plain weave, weighing not more than 100 g/m2 - - Plain weave, weighing more than 100 g/m2 - - 3-thread or 4-thread twill, including cross twill - - Other fabrics - Printed: - - Plain weave, weighing not more than 100 g/m2: - - - Printed by the traditional batik process - - - Other - - Plain weave, weighing more than 100 g/m2: - - - Printed by the traditional batik process - - - Other - - Other fabrics: - - - Printed by the traditional batik process - - - Other Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2.
- Unbleached: - - Plain weave - - 3-thread or 4-thread twill, including cross twill ANNEX I - VIET NAM - HS Code Product Description
0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - Other fabrics - Bleached: - - Plain weave - - 3-thread or 4-thread twill, including cross twill - - Other fabrics - Dyed: - - Plain weave - - 3-thread or 4-thread twill, including cross twill - - Other fabrics - Of yarns of different colours: - - Plain weave - - Denim - - Other fabrics of 3-thread or 4-thread twill, including cross twill - - Other fabrics - Printed: - - Plain weave: - - - Printed by the traditional batik process - - - Other - - 3-thread or 4-thread twill, including cross twill: - - - Printed by the traditional batik process - - - Other - - Other fabrics: - - - Printed by the traditional batik process - - - Other Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2.
- Unbleached: - - Plain weave - - Other fabrics - Bleached: - - Plain weave - - Other fabrics - Dyed: - - Plain weave - - 3-thread or 4-thread twill, including cross twill - - Other fabrics - Of yarns of different colours: - - Plain weave - - Other fabrics - Printed: - - Plain weave: - - - Printed by the traditional batik process - - - Other - - Other fabrics: - - - Printed by the traditional batik process - - - Other Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2.
- Unbleached: - - Plain weave - - 3-thread or 4-thread twill, including cross twill - - Other fabrics - Bleached - Dyed: - - Plain weave - - 3-thread or 4-thread twill, including cross twill 5211.39.00 - - Other fabrics ANNEX I - VIET NAM - 0
Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Of yarns of different colours: - - Plain weave - - Denim - - Other fabrics of 3-thread or 4-thread twill, including cross twill - - Other fabrics - Printed: - - Plain weave: - - - Printed by the traditional batik process - - - Other - - 3-thread or 4-thread twill, including cross twill: - - - Printed by the traditional batik process - - - Other - - Other fabrics: - - - Printed by the traditional batik process - - - Other Other woven fabrics of
 cotton.
- Weighing not more than 200 g/m2: - - Unbleached - - Bleached - - Dyed - - Of yarns of different colours - - Printed: - - - Printed by the traditional batik process - - - Other - Weighing more than 200 g/m2: - - Unbleached - - Bleached - - Dyed - - Of yarns of different colours - - Printed: - - - Printed by the traditional batik process - - - Other Chapter 53 - Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn (including yarn waste Flax, raw or processed but not spun; flax tow and waste and garnetted stock).
- Flax, raw or retted - Flax, broken, scutched, hackled or otherwise processed, but not spun: - - Broken or scutched - - Other - Flax tow or waste True hemp (Cannabis sativa L. ), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock).

- True hemp, raw or retted - Other Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock).
5303.10.00 - Jute and other textile bast fibres, raw or retted 5303.90.00 - Other ANNEX I - VIET NAM - 2017 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%)
 Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 53.05 Coconut, abaca (Manila hemp or Musa textilis Nee ), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock).
5305.00.10 - Sisal and other textile fibres of the genus Agave; tow and waste of these fibres (including yarn waste and garnetted stock) 5305.00.20 5305.00.90 - Coconut fibres (coir) and abaca fibres - Other Flax yarn.
- Single - Multiple (folded) or cabled Yarn of jute or of other textile bast fibres of heading 53.03.

- Single - Multiple (folded) or cabled Yarn of other vegetable textile fibres; paper yarn.

- Coir yarn - True hemp yarn - Other: - - Paper yarn - - Other Woven fabrics of flax.
- Containing 85% or more by weight of flax: - - Unbleached or bleached: - - - Printed by the traditional batik process - - - Other - - Other: - - - Printed by the traditional batik process - - - Other - Containing less than 85% by weight of flax: - - Unbleached or bleached: - - - Printed by the traditional batik process - - - Other - - Other: - - - Printed by the traditional batik process - - - Other Woven fabrics of jute or of other textile bast fibres of heading 53.03.
- Unbleached - Other: - - Printed by the traditional batik process - - Other Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.

- Printed by the traditional batik process - Other Chapter 54 - Man-made filaments; strip and the like of man-made textile materials filaments, Sewing thread of man-made whether or not put up for retail sale.
- Of synthetic filaments: - - Put up for retail sale - - Other - Of artificial filaments: - - Put up for retail sale - - Other ANNEX I - VIET NAM - 2018 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 54.02 5402.11.00 5402.19.00 5402.20.00
Years (%) Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.
- High tenacity yarn of nylon or other polyamides: - - Of aramids - - Other - High tenacity yarn of polyesters - Textured yarn: - - Of nylon or other polyamides, measuring per single yarn not more than 50 tex - - Of nylon or other polyamides, measuring per single yarn more than 50 tex - - Of polyesters - - Of polypropylene - - Other - Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre: - - Elastomeric - - Other, of nylon or other polyamides - - Other, of polyesters, partially oriented - - Other, of polyesters - - Other, of polypropylene - - Other - Other yarn, single, with a twist exceeding 50 turns per metre: - - Of nylon or other polyamides - - Of polyesters - - Other: - - - Of polypropylene - - - Other - Other yarn, multiple (folded) or cabled: - - Of nylon or other polyamides - - Of polyesters - - Other: - - - Of polypropylene - - - Other filament yarn (other than sewing Artificial thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.
- High tenacity yarn of viscose rayon - Other yarn, single: - - Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre: - - - Textured yarn - - - Other - - Of viscose rayon, with a twist exceeding 120 turns per metre: - - - Textured yarn - - - Other - - Of cellulose acetate: - - - Textured yarn - - - Other - - Other: - - - Textured yarn - - - Other - Other yarn, multiple (folded) or cabled: - - Of viscose rayon: - - - Textured yarn - - - Other - - Of cellulose acetate: - - - Textured yarn - - - Other - - Other: - - - Textured yarn - - - Other 0
ANNEX I - VIET NAM - 2019 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 54.04 5404.11.00 5404.12.00 5404.19.00 5404.90.00 5405.00.00 Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.
- Monofilament: - - Elastomeric - - Other, of polypropylene - - Other - Other Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm.

5406.00.00 Man-made filament yarn (other than sewing thread), put up for retail sale.
54.07 5407.10 5407.10.20 5407.10.90 5407.20.00 5407.30.00 5407.41 5407.41.10 5407.41.90 5407.42.00 5407.43.00 5407.44.00 5407.51.00 5407.52.00 5407.53.00 5407.54.00 5407.61.00 5407.69.00 5407.71.00 5407.72.00 5407.73.00 5407.74.00 5407.81.00 5407.82.00 5407.83.00 5407.84.00 5407.91.00 5407.92.00 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04.
- Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters: - - Tyre fabrics; conveyor duck - - Other - Woven fabrics obtained from strip or the like - Fabrics specified in Note 9 to Section XI - Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides: - - Unbleached or bleached: - - - Woven nylon mesh fabrics of untwisted filament yarn suitable for use as reinforcing material for tarpaulins - - - Other - - Dyed - - Of yarns of different colours - - Printed - Other woven fabrics, containing 85% or more by weight of textured polyester filaments: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Other woven fabrics, containing 85% or more by weight of polyester filaments: - - Containing 85% or more by weight of non- textured polyester filaments - - Other - Other woven fabrics, containing 85% or more by weight of synthetic filaments: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Other woven fabrics: - - Unbleached or bleached - - Dyed 0
ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 5407.93.00 5407.94.00 - - Of yarns of different colours - - Printed 12 12 10.8 0 9.6 0 8.4 0 7.2 0 54.08 5408.10.00 5408.21.00 5408.22.00 5408.23.00 5408.24.00 5408.31.00 5408.32.00 5408.33.00 5408.34.00 filament yarn, Woven fabrics of artificial including woven fabrics obtained from materials of heading 54.05.
- Woven fabrics obtained from high tenacity yarn of viscose rayon - Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Other woven fabrics: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed 55 Chapter 55 - Man-made staple fibres 55.01 5501.10.00 5501.20.00 5501.30.00 5501.40.00 5501.90.00 Synthetic filament tow.
- Of nylon or other polyamides - Of polyesters - Acrylic or modacrylic - Of polypropylene - Other 5502.00.00 Artificial filament tow.

55.03 Synthetic staple fibres, not carded, combed or otherwise processed for spinning.
5503.11.00 5503.19.00 5503.20.00 5503.30.00 5503.40.00 5503.90.00 55.04 5504.10.00 5504.90.00 55.05 5505.10.00 5505.20.00 55.06 5506.10.00 5506.20.00 5506.30.00 5506.90.00 5507.00.00 55.08 5508.10 5508.10.10 5508.10.90 5508.20 5508.20.10 5508.20.90 - Of nylon or other polyamides: - - Of aramids - - Other - Of polyesters - Acrylic or modacrylic - Of polypropylene - Other Artificial staple fibres, not carded, combed or otherwise processed for spinning.
- Of viscose rayon - Other Waste (including noils, yarn waste and garnetted stock) of man-made fibres.

- Of synthetic fibres - Of artificial fibres Synthetic staple fibres, carded, combed or otherwise processed for spinning.

- Of nylon or other polyamides - Of polyesters - Acrylic or modacrylic - Other Artificial staple fibres, carded, combed or otherwise processed for spinning.

Sewing thread of man-made staple fibres, whether or not put up for retail sale.
- Of synthetic staple fibres: - - Put up for retail sale - - Other - Of artificial staple fibres: - - Put up for retail sale - - Other ANNEX I - VIET NAM - 2021 0 0 0 0 0 0 0 0 3.2 2.4 1.6 0. Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0
0 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 55.09 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale.
- Containing 85% or more by weight of staple fibres of nylon or other polyamides: - - Single yarn - - Multiple (folded) or cabled yarn - Containing 85% or more by weight of polyester staple fibres: - - Single yarn - - Multiple (folded) or cabled yarn - Containing 85% or more by weight of acrylic or modacrylic staple fibres: - - Single yarn - - Multiple (folded) or cabled yarn - Other yarn, containing 85% or more by weight of synthetic staple fibres: - - Single yarn - - Multiple (folded) or cabled yarn - Other yarn, of polyester staple fibres: - - Mixed mainly or solely with artificial staple fibres - - Mixed mainly or solely with wool or fine animal hair: - - - Single yarn - - - Other - - Mixed mainly or solely with cotton - - Other - Other yarn, of acrylic or modacrylic staple fibres: - - Mixed mainly or solely with wool or fine animal hair - - Mixed mainly or solely with cotton - - Other - Other yarn: - - Mixed mainly or solely with wool or fine animal hair - - Mixed mainly or solely with cotton - - Other Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.
- Containing 85% or more by weight of artificial staple fibres: - - Single yarn - - Multiple (folded) or cabled yarn - Other yarn, mixed mainly or solely with wool or fine animal hair - Other yarn, mixed mainly or solely with cotton 5509.11.00 5509.12.00 5509.21.00 5509.22.00 5509.31.00 5509.32.00 5509.41.00 5509.42.00 5509.51.00 5509.52 5509.52.10 5509.52.90 5509.53.00 5509.59.00 5509.61.00 5509.62.00 5509.69.00 5509.91.00 5509.92.00 5509.99.00 55.10 5510.11.00 5510.12.00 5510.20.00 5510.30.00 5510.90.00 - Other yarn 55.11 5511.10 5511.10.10 5511.10.90 5511.20 5511.20.10 5511.20.90 5511.30.00 55.12 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale.
- Of synthetic staple fibres, containing 85% or more by weight of such fibres: - - Knitting yarn, crochet thread and embroidery thread - - Other - Of synthetic staple fibres, containing less than 85% by weight of such fibres: - - Knitting yarn, crochet thread and embroidery thread - - Other - Of artificial staple fibres Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.
ANNEX I - VIET NAM - 2022 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and
 Subsequent Years (%) - Containing 85% or more by weight of polyester staple fibres: - - Unbleached or bleached - - Other - Containing 85% or more by weight of acrylic or modacrylic staple fibres: - - Unbleached or bleached - - Other - Other: - - Unbleached or bleached - - Other Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2.
- Unbleached or bleached: - - Of polyester staple fibres, plain weave - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres - - Other woven fabrics of polyester staple fibres - - Other woven fabrics - Dyed: - - Of polyester staple fibres, plain weave - - Other woven fabrics of polyester staple fibres - - Other woven fabrics - Of yarns of different colours: - - Of polyester staple fibres, plain weave - - Other woven fabrics - Printed: - - Of polyester staple fibres, plain weave - - Other woven fabrics Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2.
- Unbleached or bleached: - - Of polyester staple fibres, plain weave - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres - - Other woven fabrics - Dyed: - - Of polyester staple fibres, plain weave - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres - - Other woven fabrics of polyester staple fibres - - Other woven fabrics - Of yarns of different colours - Printed: - - Of polyester staple fibres, plain weave - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres - - Other woven fabrics of polyester staple fibres - - Other woven fabrics 55.15 5515.11.00 5515.12.00 5515.13.00 5515.19.00 Other woven fabrics of synthetic staple fibres.
- Of polyester staple fibres: - - Mixed mainly or solely with viscose rayon staple fibres - filaments - - Mixed mainly or solely with wool or fine animal hair - - Other Mixed mainly or solely with man-made - ANNEX I - VIET NAM - 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Mixed mainly or solely with man-made - Of acrylic or modacrylic staple fibres: - filaments - - Mixed mainly or solely with wool or fine animal hair - - Other - Other woven fabrics: - filaments - - Other: - - - Mixed mainly or solely with wool or fine animal hair - - - Other Mixed mainly or solely with man-made - Woven fabrics of artificial staple fibres.
- Containing 85% or more by weight of artificial staple fibres: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man- made filaments: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Other: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed Chapter 56 - Wadding, felt and nonwovens; special yarns; ropes and cables and articles thereof twine, cordage, Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps.
- Wadding; other articles of wadding: - - Of cotton - - Of man-made fibres - - Other - Textile flock and dust and mill neps: - - Polyamide fibre flock - - Polypropylene fibre flock - - Other Felt, whether or not covered or laminated.
- Needleloom felt and stitch-bonded fibre fabrics impregnated, coated, - Other felt, not impregnated, coated, covered or laminated: ANNEX I - VIET NAM - 2024 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 5602.21.00 5602.29.00 5602.90.00 - - Of wool or fine animal hair - - Of other textile materials - Other 56.03 5603.11.00 5603.12.00 5603.13.00 5603.14.00 5603.91.00 5603.92.00 5603.93.00 5603.94.00 56.04 5604.10.00 5604.90 5604.90.10 5604.90.20 5604.90.30 5604.90.90 5605.00.00 5606.00.00 impregnated, Nonwovens, whether or not coated, covered or laminated.
- Of man-made filaments: - - Weighing not more than 25 g/m2 - - Weighing more than 25 g/m2 but not more than 70 g/m2 - - Weighing more than 70 g/m2 but not more than 150 g/m2 - - Weighing more than 150 g/m2 - Other: - - Weighing not more than 25 g/m2 - - Weighing more than 25 g/m2 but not more than 70 g/m2 - - Weighing more than 70 g/m2 but not more than 150 g/m2 - - Weighing more than 150 g/m2 thread and cord, Rubber textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics.
- Rubber thread and cord, textile covered - Other: - - Imitation catgut, of silk yarn - - Rubber impregnated textile thread yarn - - High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon - - Other Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal.
Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn.

56.07 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.
5607.21.00 5607.29.00 5607.41.00 5607.49.00 5607.50 5607.50.10 the genus - Of sisal or other textile fibres of Agave: - - Binder or baler twine - - Other - Of polyethylene or polypropylene: - - Binder or baler twine - - Other - Of other synthetic fibres: - - V-belt cord of man-made fibres treated with resorcinol and polytetrafluoro-ethylene yarns measuring more than 10,000 decitex, of a kind used for sealing pumps, valves and similar articles formaldehyde; polyamide 5607.50.90 5607.90 5607.90.10 5607.90.20 - - Other - Other: - - Of artificial fibres - - Of abaca (Manila hemp or Musa textilis Nee ) or other hard (leaf) fibres ANNEX I - VIET NAM - 0
Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 9 0 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 5607.90.30 5607.90.90 - - Of jute or other textile bast fibres of heading 53.03 - - Other Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.
- Of man-made textile materials: - - Made up fishing nets - - Other: - - - Net bags - - - Other - Other: - - Net bags - - Other Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included.

Chapter 57 - Carpets and other textile floor coverings Carpets and other textile floor coverings, knotted, whether or not made up.
- Of wool or fine animal hair: - - Prayer rugs - - Other - Of other textile materials: - - Of cotton: - - - Prayer rugs - - - Other - - Other: - - - Prayer rugs - - - Other Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs.
- “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs - Floor coverings of coconut fibres (coir) - Other, of pile construction, not made up: - - Of wool or fine animal hair - - Of man-made textile materials - - Of other textile materials: - - - Of cotton - - - Of jute fibres - - - Other - Other, of pile construction, made up: - - Of wool or fine animal hair: - - - Prayer rugs - - - Other - - Of man-made textile materials: - - - Prayer rugs - - - Other - - Of other textile materials: - - - Of cotton: - - - - Prayer rugs - - - - Other - - - Of jute fibres - - - Other - Other, not of pile construction, not made up: - - Of cotton - - Of jute fibres - - Other - Other, not of pile construction, made up: ANNEX I - VIET NAM - 2026 3.2 3.2 2.4 2.4 1.6 1.6 0.8 0. 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - Of wool or fine animal hair: - - - Prayer rugs - - - Other - - Of man-made textile materials: - - - Prayer rugs - - - Other - - Of other textile materials: - - - Of cotton: - - - - Prayer rugs - - - - Other - - - Of jute fibres - - - Other Carpets and other textile floor coverings, tufted, whether or not made up.
- Of wool or fine animal hair: - - Floor mats, of a kind used for motor vehicles of heading 87.02, 87.03 or 87.04 - - Prayer rugs - - Other - Of nylon or other polyamides: - - Prayer rugs - - Other - Of other man-made textile materials: - - Prayer rugs - - Other - Of other textile materials: - - Of cotton: - - - Prayer rugs - - - Other - - Of jute fibres: - - - Floor mats, of a kind used for motor vehicles of heading 87.02, 87.03 or 87.04 - - - Other - - Other: - - - Floor mats, of a kind used for motor vehicles of heading 87.02, 87.03 or 87.04 - - - Other Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up.
- Tiles, having a maximum surface area of 0.3 m2 - Other and floor other textile carpets Other coverings, whether or not made up.
- Of cotton: - - Prayer rugs - - Other - Of jute fibres: - - Non-woven floor coverings, of a kind used for motor vehicles of heading 87.02, 87.03 or 87.04 - - Other - Other: - - Prayer rugs - - Non-woven floor coverings, of a kind used for motor vehicles of heading 87.02, 87.03 or 87.04 5705.00.99 - - Other 58 58.01 Chapter 58 - Special woven fabrics; tufted textile fabrics; trimmings; embroidery tapestries; lace; Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06.
- Of wool or fine animal hair: ANNEX I - VIET NAM - 2027 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 5801.10.10 5801.10.90 5801.21 5801.21.10 5801.21.90 5801.22 5801.22.10
- - Impregnated, coated, covered or laminated - - Other - Of cotton: - - Uncut weft pile fabrics: - - - Impregnated, coated, covered or laminated - - - Other - - Cut corduroy: - - - Impregnated, coated, covered or laminated - - - Other - - Other weft pile fabrics: - - - Impregnated, coated, covered or laminated - - - Other - - Chenille fabrics: - - - Impregnated, coated, covered or laminated - - - Other - - Warp pile fabrics: - - - Impregnated, coated, covered or laminated - - - Other - Of man-made fibres: - - Uncut weft pile fabrics: - - - Impregnated, coated, covered or laminated - - - Other - - Cut corduroy: - - - Impregnated, coated, covered or laminated - - - Other - - Other weft pile fabrics: - - - Impregnated, coated, covered or laminated - - - Other - - Chenille fabrics: - - - Impregnated, coated, covered or laminated - - - Other - - Warp pile fabrics: - - - Impregnated, coated, covered or laminated - - - Other - Of other textile materials: - - Of silk: - - - Impregnated, coated, covered or laminated - - - Other - - Other: - - - Impregnated, coated, covered or laminated 5801.90.99 - - - Other 58.02 5802.11.00 5802.19.00 5802.20.00 5802.30 5802.30.10 5802.30.20 5802.30.30 5802.30.90 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; than tufted textile fabrics, other products of heading 57.03.
- Terry towelling and similar woven terry fabrics, of cotton: - - Unbleached - - Other - Terry towelling and similar woven terry fabrics, of other textile materials - Tufted textile fabrics: - - Impregnated, coated or covered - - Woven, of cotton or of man-made fibres - - Woven, of other materials - - Other ANNEX I - VIET NAM - 2028 0
Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 58.03 5803.00.10 5803.00.20 5803.00.91 5803.00.99 58.04 5804.10 5804.10.11 5804.10.19 5804.10.21 5804.10.29 5804.10.91 5804.10.99 5804.21 5804.21.10 5804.21.90 5804.29 5804.29.10 Gauze, other than narrow fabrics of heading 58.06.
- Of cotton - Of man-made fibres - Other: - - Of a kind used to cover crops - - Other Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to 60.06.
- Tulles and other net fabrics: - - Of silk: - - - Impregnated, coated, covered or laminated - - - Other - - Of cotton: - - - Impregnated, coated, covered or laminated - - - Other - - Other: - - - Impregnated, coated, covered or laminated - - - Other - Mechanically made lace: - - Of man-made fibres: - - - Impregnated, coated, covered or laminated - - - Other - - Of other textile materials: - - - Impregnated, coated, covered or laminated 5804.29.90 5804.30.00 - - - Other - Hand-made lace 58.05 5805.00.10 5805.00.90 58.06 5806.10 5806.10.10 5806.10.20 5806.10.90 5806.20 5806.20.10 5806.20.90 5806.31 5806.31.10 5806.31.20 5806.31.90 5806.32 5806.32.10 Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up.
- Of cotton - Other Narrow woven fabrics, other than goods of heading 58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).
- Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics: - - Of silk - - Of cotton - - Other - Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread: - - Sports tape of a kind used to wrap sports equipment grips - - Other - Other woven fabrics: - - Of cotton: the - Narrow woven fabrics suitable for - manufacture of inked ribbons for typewriters or similar machines - - - Backing of a kind used for electrical - insulating paper - - - Other - - Of man-made fibres: the - Narrow woven fabrics suitable for - manufacture of inked ribbons for typewriters or similar machines; safety seat belt fabrics - ANNEX I - VIET NAM - 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 5806.32.40 5806.32.90 5806.39 5806.39.10 5806.39.91 5806.39.99 5806.40.00 58.07 5807.10.00 5807.90.00 58.08 5808.10 5808.10.10 5808.10.90 5808.90 5808.90.10 5808.90.90 5809.00.00 - - Backing of a kind used for electrical - insulating paper - - - Other - - Of other textile materials: - - - Of silk - - - Other: - - - - Backing of a kind used for electrical insulating paper - - - - Other - Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) in the piece, Labels, badges and similar articles of textile materials, in strips or cut to shape or size, not embroidered.
- Woven - Other Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.

- Braids in the piece: - - Combined with rubber thread - - Other - Other: - - Combined with rubber thread - - Other Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included.
58.10 Embroidery in the piece, in strips or in motifs.

5810.10.00 5810.91.00 5810.92.00 5810.99.00 58.11 5811.00.10 5811.00.90 59 59.01 5901.10.00 - Embroidery without visible ground - Other embroidery: - - Of cotton - - Of man-made fibres - - Of other textile materials in assembled with Quilted textile products the piece, composed of one or more layers of textile by materials stitching or otherwise, other than embroidery of heading 58.10.
- Of wool or fine or coarse animal hair - Other padding Chapter 59 - Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use fabrics coated with Textile gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations.
- Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like 5901.90 5901.90.10 5901.90.20 5901.90.90 - Other: - - Tracing cloth - - Prepared painting canvas - - Other ANNEX I - VIET NAM - 2030 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 59.02 5902.10 5902.10.11 5902.10.19 5902.10.91 5902.10.99 5902.20 5902.20.20 5902.20.91 5902.20.99 5902.90 5902.90.10 5902.90.90 59.03
 5903.10.00 5903.20.00 5903.90.00 59.04 5904.10.00 5904.90.00 59.05 5905.00.10 5905.00.90 59.06 5906.10.00 5906.91.00 5906.99 5906.99.10 5906.99.90 59.07 5907.00.10 5907.00.30 5907.00.40 5907.00.50 5907.00.60 5907.00.90 59.08 5908.00.10 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon.
- Of nylon or other polyamides: - - Chafer fabric, rubberised: - - - Of nylon-6 yarn - - - Other - - Other: - - - Of nylon-6 yarn - - - Other - Of polyesters: - - Chafer fabric, rubberised - - Other: - - - Containing cotton - - - Other - Other: - - Chafer fabric, rubberised - - Other Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02.
- With poly(vinyl chloride) - With polyurethane - Other Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.

- Linoleum - Other Textile wall coverings.

- Of wool or fine or coarse animal hair - Other Rubberised textile fabrics, other than those of heading 59.02.
- Adhesive tape of a width not exceeding 20 cm - Other: - - Knitted or crocheted - - Other: - - - Rubberised sheeting suitable for hospital use - - - Other Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like.
- Fabrics impregnated, coated or covered with oil or oil-based preparations - Fabrics impregnated, coated or covered with fire resistant substances - Fabrics impregnated, coated or covered with flock velvet, the entire surface of which is covered with textile flock - Fabrics impregnated, coated or covered with wax, tar, bitumen or similar products - Fabrics impregnated, coated or covered with other substances - Other Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated.
- Wicks; incandescent gas mantles ANNEX I - VIET NAM - 2031 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 5908.00.90 - Other 12 59.09 5909.00.10 5909.00.90 5910.00.00 59.11 5911.10.00 5911.20.00 5911.31.00 5911.32.00 5911.40.00 5911.90 5911.90.10 5911.90.90 60 60.01 6001.10.00 6001.21.00
 6001.22.00 6001.29.00 6001.91.00 6001.92 6001.92.20 Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials.
- Fire hoses - Other Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material.

Textile products and articles, for technical uses, specified in Note 7 to this Chapter.
- Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams) technical purposes, - Bolting cloth, whether or not made up - Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement): - - Weighing less than 650 g/m2 - - Weighing 650 g/m2 or more - Straining cloth of a kind used in oil presses or the like, including that of human hair - Other: - - Gaskets and seals - - Other Chapter 60 - Knitted or crocheted fabrics Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted.
- “Long pile” fabrics: - Looped pile fabrics: - - Of cotton - - Of man-made fibres - - Of other textile materials - Other: - - Of cotton - - Of man-made fibres: - - - Pile fabrics of 100% polyester staple fibres, of a width not less than 63.5 mm but not more than 76.2 mm, suitable for use in the manufacture of paint rollers 6001.92.30 - - - Containing elastomeric yarn or rubber thread 6001.92.90 6001.99 6001.99.11 6001.99.19 6001.99.91 6001.99.99 60.02 - - - Other - - Of other textile materials: - - - Unbleached, not mercerised: - - - - Containing elastomeric yarn or rubber thread - - - - Other - - - Other: - - - - Containing elastomeric yarn or rubber thread - - - - Other Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01.
Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 2032 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 6002.40.00 - Containing by weight 5% or more of elastomeric yarn but not containing rubber thread 6002.90.00 - Other 60.03 6003.10.00 6003.20.00 6003.30.00 6003.40.00 6003.90.00 60.04 6004.10 6004.10.10 6004.10.90 6004.90.00 60.05 6005.21.00 6005.22.00 6005.23.00 6005.24.00 6005.31 6005.31.10
 6005.31.90 6005.32 6005.32.10 6005.32.90 6005.33 6005.33.10 6005.33.90 6005.34 6005.34.10 6005.34.90 6005.41.00 6005.42.00 6005.43.00 6005.44.00 6005.90 6005.90.10 6005.90.90 60.06 6006.10.00 6006.21.00 6006.22.00 6006.23.00 6006.24.00 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.02.
- Of wool or fine animal hair - Of cotton - Of synthetic fibres - Of artificial fibres - Other Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01.
- Containing by weight 5% or more of elastomeric yarn but not containing rubber thread: - - Containing by weight not more than 20% of elastomeric yarn - - Other - Other Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04.
- Of cotton: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Of synthetic fibres: - - Unbleached or bleached: - - - Knitted swimwear fabrics of polyester and polybutylene terephthalate in which polyester predominates by weight - - - Other - - Dyed: - - - Knitted swimwear fabrics of polyester and polybutylene terephthalate in which polyester predominates by weight - - - Other - - Of yarns of different colours: - - - Knitted swimwear fabrics of polyester and polybutylene terephthalate in which polyester predominates by weight - - - Other - - Printed: - - - Knitted swimwear fabrics of polyester and polybutylene terephthalate in which polyester predominates by weight - - - Other - Of artificial fibres: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Other: - - Of wool or fine animal hair - - Other Other knitted or crocheted fabrics.
- Of wool or fine animal hair - Of cotton: - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed ANNEX I - VIET NAM - 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Of synthetic fibres: - - Unbleached or bleached: - - - Nylon fibre mesh of a kind used as backing material for mosaic tiles - - - Elastic (combined with rubber threads) - - - Other - - Dyed: - - - Nylon fibre mesh of a kind used as backing material for mosaic tiles - - - Elastic (combined with rubber threads) - - - Other - - Of yarns of different colours: - - - Elastic (combined with rubber threads) - - - Other - - Printed: - - - Elastic (combined with rubber threads) - - - Other - Of artificial fibres: - - Unbleached or bleached: - - - Elastic (combined with rubber threads) - - - Other - - Dyed: - - - Elastic (combined with rubber threads) - - - Other - - Of yarns of different colours: - - - Elastic (combined with rubber threads) - - - Other - - Printed: - - - Elastic (combined with rubber threads) - - - Other - Other Chapter 61 - Articles of apparel and clothing accessories, knitted or crocheted Men’s or boys’ overcoats,
 car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03.
- Of cotton - Of man-made fibres - Of other textile materials cloaks, (including Women’s or girls’ overcoats, car-coats, capes, ski- anoraks jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.04.

- Of wool or fine animal hair - Of cotton - Of man-made fibres - Of other textile materials jackets, Men’s or boys’ suits, ensembles, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.
- Suits - Ensembles: - - Of cotton - - Of synthetic fibres - - Of other textile materials - Jackets and blazers: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Trousers, bib and brace overalls, breeches and shorts: - - Of wool or fine animal hair ANNEX I - VIET NAM - 2034 3.2 3.2 3.2 3.2 3.2 3.2 2.4 2.4 2.4 2.4 2.4 2.4 1.6 1.6 1.6 1.6 1.6 1.6 0.8 0.8 0.8 0.8 0.8 0. 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 6103.42.00 6103.43.00 6103.49.00 - - Of cotton - - Of synthetic fibres - - Of other textile materials 61.04 6104.13.00 6104.19 6104.19.20 6104.19.90 6104.22.00 6104.23.00 6104.29.00 6104.31.00 6104.32.00 6104.33.00 6104.39.00 6104.41.00 6104.42.00 6104.43.00 6104.44.00 6104.49.00 6104.51.00 6104.52.00 6104.53.00 6104.59.00 6104.61.00 6104.62.00 6104.63.00 6104.69.00 Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.
- Suits: - - Of synthetic fibres - - Of other textile materials: - - - Of cotton - - - Other - Ensembles: - - Of cotton - - Of synthetic fibres - - Of other textile materials - Jackets and blazers: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Dresses: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of artificial fibres - - Of other textile materials - Skirts and divided skirts: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Trousers, bib and brace overalls, breeches and shorts: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials 61.05 Men’s or boys’ shirts, knitted or crocheted.
6105.10.00 6105.20.00 6105.90.00 61.06 6106.10.00 6106.20.00 6106.90.00 61.07 6107.11.00 6107.12.00 6107.19.00 6107.21.00 6107.22.00 6107.29.00 6107.91.00 6107.99.00 - Of cotton - Of man-made fibres - Of other textile materials Women’s or girls’ blouses, shirts and shirt- blouses, knitted or crocheted.

- Of cotton - Of man-made fibres - Of other textile materials or boys’ articles, underpants, and similar briefs, Men’s nightshirts, pyjamas, bathrobes, dressing gowns knitted or crocheted.
- Underpants and briefs: - - Of cotton - - Of man-made fibres - - Of other textile materials - Nightshirts and pyjamas: - - Of cotton - - Of man-made fibres - - Of other textile materials - Other: - - Of cotton - - Of other textile materials 0
ANNEX I - VIET NAM - 2035 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted.
- Slips and petticoats: - - Of man-made fibres - - Of other textile materials: - - - Of wool or fine animal hair - - - Of cotton - - - Other - Briefs and panties: - - Of cotton - - Of man-made fibres - - Of other textile materials - Nightdresses and pyjamas: - - Of cotton - - Of man-made fibres - - Of other textile materials - Other: - - Of cotton - - Of man-made fibres - - Of other textile materials T-shirts, singlets and other vests, knitted or crocheted.
- Of cotton: - - For men or boys - - For women or girls - Of other textile materials: - - For men or boys, of ramie, linen or silk - - For men or boys, of other textile materials - - For women or girls Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted.

- Of wool or fine animal hair: - - Of wool - - Of Kashmir (cashmere) goats - - Other - Of cotton - Of man-made fibres - Of other textile materials Babies’ garments and clothing accessories, knitted or crocheted.
- Of cotton - Of synthetic fibres - Of other textile materials Track suits, ski suits and swimwear, knitted or crocheted.

- Track suits: - - Of cotton - - Of synthetic fibres - - Of other textile materials - Ski suits - Men’s or boys’ swimwear: - - Of synthetic fibres - - Of other textile materials - Women’s or girls’ swimwear: - - Of synthetic fibres - - Of other textile materials Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07.
6113.00.10 6113.00.30 6113.00.40 6113.00.90 - Divers’ suits (wetsuits) - Garments used for protection from fire - Other protective work garments - Other ANNEX I - VIET NAM - 2036 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) Other garments, knitted or crocheted.
- Of cotton - Of man-made fibres: - - Garments used for protection from fire - - Other - Of other textile materials hosiery, tights, stockings, socks and Panty hose, other graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted.
including - Graduated compression hosiery (for example, stockings for varicose veins): - - Stockings for varicose veins, of synthetic fibres - - Other - Other panty hose and tights: - - Of synthetic fibres, measuring per single yarn less than 67 decitex - - Of synthetic fibres, measuring per single yarn 67 decitex or more - - Of other textile materials: - - - Of cotton - - - Other - Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex: - - Of cotton - - Other - Other: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials knitted or and mitts, Gloves, mittens crocheted.
- Impregnated, coated or covered with plastics or rubber: - - Divers' gloves - - Other - Other: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories.
- Shawls, scarves, mufflers, mantillas, veils and the like: - - Of cotton - - Other - Other accessories: - - Ties, bow ties and cravats: - - - Of wool or fine animal hair - - - Other - - Wrist bands, knee bands or ankle bands - - Other - Parts Chapter 62 - Articles of apparel and clothing accessories, not knitted or crocheted ANNEX I - VIET NAM - 2037 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%)
 Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 62.01 Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, other than those of heading 62.03.
- Overcoats, raincoats, car-coats, capes, cloaks and similar articles: - - Of wool or fine animal hair - - Of cotton - - Of man-made fibres - - Of other textile materials - Other: - - Of wool or fine animal hair - - Of cotton - - Of man-made fibres - - Of other textile materials cloaks, (including Women’s or girls’ overcoats, car-coats, capes, ski- anoraks jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04.
- Overcoats, raincoats, car-coats, capes, cloaks and similar articles: - - Of wool or fine animal hair - - Of cotton - - Of man-made fibres - - Of other textile materials - Other: - - Of wool or fine animal hair - - Of cotton - - Of man-made fibres - - Of other textile materials Men’s or boys’ suits, ensembles, blazers, breeches and shorts (other than swimwear).
jackets, trousers, bib and brace overalls, - Suits: - - Of wool or fine animal hair - - Of synthetic fibres - - Of other textile materials: - - - Of cotton - - - Other - Ensembles: - - Of cotton - - Of synthetic fibres - - Of other textile materials: - - - Of wool or fine animal hair - - - Other - Jackets and blazers: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Trousers, bib and brace overalls, breeches and shorts: - - Of wool or fine animal hair - - Of cotton: - - - Bib and brace overalls - - - Other - - Of synthetic fibres - - Of other textile materials Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
- Suits: - - Of wool or fine animal hair 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 2038 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%)
 Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - Of cotton - - Of synthetic fibres - - Of other textile materials - Ensembles: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Jackets and blazers: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Dresses: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of artificial fibres - - Of other textile materials - Skirts and divided skirts: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Trousers, bib and brace overalls, breeches and shorts: - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials Men’s or boys’ shirts.
- Of cotton - Of man-made fibres - Of other textile materials: - - Of wool or fine animal hair - - Other Women’s or girls’ blouses, shirts and shirt- blouses.

- Of silk or silk waste - Of wool or fine animal hair - Of cotton - Of man-made fibres - Of other textile materials Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles.
- Underpants and briefs: - - Of cotton - - Of other textile materials - Nightshirts and pyjamas: - - Of cotton - - Of man-made fibres - - Of other textile materials - Other: - - Of cotton - - Of other textile materials: - - - Of man-made fibres - - - Other Women’s or girls’ singlets and other vests, slips, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles.
petticoats, briefs, 6208.11.00 6208.19.00 - Slips and petticoats: - - Of man-made fibres - - Of other textile materials ANNEX I - VIET NAM - 2039 0
Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 6208.21.00 6208.22.00 6208.29.00 6208.91.00 6208.92.00 6208.99 6208.99.10 6208.99.90 - Nightdresses and pyjamas: - - Of cotton - - Of man-made fibres - - Of other textile materials - Other: - - Of cotton - - Of man-made fibres - - Of other textile materials: - - - Of wool or fine animal hair - - - Other 62.09 Babies’ garments and clothing accessories.
6209.20 6209.20.30 - Of cotton: - - T-shirts, shirts, pyjamas and similar articles - - Other - Of synthetic fibres: - - Suits, pants and similar articles - - T-shirts, shirts, pyjamas and similar articles - - Clothing accessories - - Other - Of other textile materials fabrics of heading the type described in Garments, made up of 56.02, 56.03, 59.03, 59.06 or 59.07.
- Of fabrics of heading 56.02 or 56.03: - - Protective work garments: - - - Garments used for protection from chemical substances, radiation or fire - - - Other - - Other - Other garments, of subheadings 6201.11 to 6201.19: - - Garments used for protection from fire - - Garments used for protection from chemical substances or radiation - - Other protective work garments - - Other - Other garments, of subheadings 6202.11 to 6202.19: - - Garments used for protection from fire - - Garments used for protection from chemical substances or radiation - - Other protective work garments - - Other - Other men’s or boys’ garments: - - Garments used for protection from fire - - Garments used for protection from chemical substances or radiation - - Other - Other women’s or girls’ garments: - - Garments used for protection from fire - - Garments used for protection from chemical substances or radiation - - Other the type described in Track suits, ski suits and swimwear; other garments.
- Swimwear: - - Men’s or boys’ - - Women’s or girls’ - Ski suits - Other garments, men’s or boys’: - - Of cotton: - - - Garments for fencing or wrestling - - - Pilgrimage robes (ehram) - - - Other - - Of man-made fibres: - - - Garments for fencing or wrestling ANNEX I - VIET NAM - 2040 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - Garments used for protection from fire - - - Garments used for protection from chemical substances or radiation - - - Other - - Of other textile materials: - - - Garments for fencing or wrestling - - - Garments used for protection from fire - - - Garments used for protection from chemical substances or radiation - - - Other - Other garments, women’s or girls’: - - Of cotton: - - - Garments for fencing or wrestling - - - Prayer cloaks - - - Other - - Of man-made fibres: - - - Surgical gowns - - - Prayer cloaks - - - Anti-explosive protective suits - - - Garments for fencing or wrestling - - - Garments used for protection from chemical substances, radiation or fire - - - Other - - Of other textile materials: - - - Garments for fencing or wrestling - - - Garments used for protection from chemical substances, radiation or fire - - - Prayer cloaks - - - Other, of wool or fine
 animal hair - - - Other girdles, corsets, Brassières, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.
- Brassières: - - Of cotton - - Of other textile materials - Girdles and panty-girdles: - - Of cotton - - Of other textile materials - Corselettes: - - Of cotton - - Of other textile materials - Other: - - Of cotton: - - - Compression garments of a kind used for the treatment of scar tissue and skin grafts - - - Athletic supporters - - - Other - - Of other textile materials: - - - Compression garments of a kind used for the treatment of scar tissue and skin grafts - - - Athletic supporters - - - Other Handkerchiefs.
- Of cotton: - - Printed by the traditional batik process - - Other - Of other textile materials: - - Of silk or silk waste: - - - Printed by the traditional batik process - - - Other - - Other: - - - Printed by the traditional batik process - - - Other Shawls, scarves, mufflers, mantillas, veils and the like.
- Of silk or silk waste: ANNEX I - VIET NAM - 2041 Year 25
0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 2041 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - Printed by the traditional batik process - - Other - Of wool or fine animal hair - Of synthetic fibres: - - Printed by the traditional batik process - - Other - Of artificial fibres: - - Printed by the traditional batik process - - Other - Of other textile materials: - - Printed by the traditional batik process - - Other Ties, bow ties and cravats.
- Of silk or silk waste: - - Printed by the traditional batik process - - Other - Of man-made fibres: - - Printed by the traditional batik process - - Other - Of other textile materials: - - Printed by the traditional batik process - - Other Gloves, mittens and mitts.

- Protective work gloves, mittens and mitts - Other: - - Of wool or fine animal hair - - Of cotton - - Other Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12.
- Accessories: - - Judo belts - - Other - Parts Chapter 63 - Other made up textile articles; sets; worn clothing and worn textile articles; rags than electric blankets) and Blankets and travelling rugs.
- Electric blankets - Blankets (other travelling rugs, of wool or of fine animal hair - Blankets (other travelling rugs, of cotton - Blankets (other travelling rugs, of synthetic fibres - Other blankets and travelling rugs than electric blankets) and than electric blankets) and Bed linen, table linen, toilet linen and kitchen linen.
- Bed linen, knitted or crocheted - Other bed linen, printed: - - Of cotton - - Of man-made fibres: - - - Of nonwoven fabrics - - - Other - - Of other textile materials - Other bed linen: - - Of cotton - - Of man-made fibres: - - - Of nonwoven fabrics - - - Other - - Of other textile materials - Table linen, knitted or crocheted - Other table linen: - - Of cotton Year 25 and Subsequent Years (%) 0
ANNEX I - VIET NAM - 2042 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - Of man-made fibres - - Of other textile materials - Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton - Other: - - Of cotton - - Of man-made fibres - - Of other textile materials Curtains (including drapes) and interior blinds; curtain or bed valances.
- Knitted or crocheted: - - Of synthetic fibres - - Of other textile materials: - - - Of cotton - - - Other - Other: - - Of cotton - - Of synthetic fibres - - Of other textile materials Other furnishing articles, excluding those of heading 94.04.
- Bedspreads: - - Knitted or crocheted - - Other: - - - Of cotton - - - Other, nonwoven - - - Other - Other: - - Knitted or crocheted: - - - Mosquito nets - - - Other - - Not knitted or crocheted, of cotton - - Not knitted or crocheted, of synthetic fibres - - Not knitted or crocheted, of other textile materials Sacks and bags, of a kind used for the packing of goods.
- Of jute or of other textile bast fibres of heading 53.03: - - New: - - - Of jute - - - Other - - Used: - - - Of jute - - - Other - Of cotton - Of man-made textile materials: - - Flexible intermediate bulk containers: - - - Nonwoven - - - Knitted or crocheted - - - Other - - Other, of polyethylene or polypropylene strip or the like: - - - Knitted or crocheted - - - Of woven fabrics of strip or the like - - - Other - - Other: - - - Nonwoven - - - Knitted or crocheted - - - Other - Of other textile materials: - - Of hemp of heading 53.05 - - Of coconut (coir) of heading 53.05 - - Other 0
Year 25 and Subsequent Years (%) ANNEX I - VIET NAM - 2043 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 63.06 6306.12.00 6306.19 6306.19.10 6306.19.20 6306.19.90 6306.22.00 6306.29 6306.29.10 6306.29.90 6306.30.00 6306.40 6306.40.10 6306.40.90 6306.90.00 63.07 6307.10 6307.10.10 6307.10.20 6307.10.90 6307.20.00 6307.90 6307.90.30 6307.90.40 6307.90.61 6307.90.69 6307.90.70 6307.90.90 6308.00.00 tents; landcraft; Tarpaulins, awnings and sunblinds; sails for boats, sailboards or camping goods.
- Tarpaulins, awnings and sunblinds: - - Of synthetic fibres - - Of other textile materials: - - - Of vegetable textile fibres of heading 53.05 - - - Of cotton - - - Other - Tents: - - Of synthetic fibres - - Of other textile materials: - - - Of cotton - - - Other - Sails - Pneumatic mattresses: - - Of cotton - - Other - Other including dress Other made up articles, patterns.
- Floor-cloths, dish-cloths, dusters and similar cleaning cloths: - - Nonwoven other than felt - - Of felt - - Other - Life-jackets and life-belts - Other: - - Umbrella covers in pre-cut triangular form - - Surgical masks - - Safety harnesses: - - - Suitable for industrial use - - - Other - - Fans and handscreens - - Other Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale.
Worn clothing and other worn articles.
Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.
- Sorted: - - Used or new rags - - Other - Other: - - Used or new rags - - Other Chapter 64 - Footwear, gaiters and the like; parts of such articles Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of fixed to the sole nor which are neither assembled by stitching, riveting, nailing, screwing, plugging or similar processes.
- Footwear incorporating a protective metal toe- cap - Other footwear: - - Covering the ankle but not covering the knee 6401.99.00 - - Other ANNEX I - VIET NAM - 2044 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 64.02 6402.12.00 6402.19 6402.19.10 6402.19.90 6402.20.00 6402.91 6402.91.10 6402.91.91 6402.91.99 6402.99 6402.99.10 6402.99.90 64.03 6403.12.00 6403.19 6403.19.10 6403.19.20 6403.19.30 6403.19.90 6403.20.00 6403.40.00 6403.51.00 6403.59.00 6403.91.00 6403.99.00 64.04 footwear and Other footwear with outer soles and uppers of rubber or plastics.
- Sports footwear: - - Ski-boots, cross-country ski snowboard boots - - Other: - - - Wrestling footwear - - - Other - Footwear with assembled to the sole by means of plugs - Other footwear: - - Covering the ankle: - - - Diving boots - - - Other: - - - - Incorporating a protective metal toe-cap - - - - Other - - Other: - - - Incorporating a protective metal toe-cap - - - Other thongs straps upper or footwear and Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
- Sports footwear: - - Ski-boots, cross-country ski snowboard boots - - Other: - - - Fitted with spikes, cleats or the like - - - Riding boots or bowling shoes - gymnastics - - - Other leather, and - Footwear with outer soles of uppers which consist of leather straps across the instep and around the big toe for wrestling, weight-lifing or - Footwear - incorporating a protective footwear, - Other metal toe-cap - Other footwear with outer soles of leather: - - Covering the ankle - - Other - Other footwear: - - Covering the ankle - - Other Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
- Footwear with outer soles of rubber or plastics: 6404.11 - - Sports footwear; shoes, gym shoes, training shoes and the like: tennis shoes, basketball 6404.11.10 6404.11.20 6404.11.90 6404.19.00 6404.20.00 for wrestling, weight-lifing or - - Footwear - - - Fitted with spikes, cleats or the like - gymnastics - - - Other - - Other - Footwear with outer soles of composition leather leather or 64.05 6405.10.00 Other footwear.
- With uppers of leather or composition leather 6405.20.00 6405.90.00 - With uppers of textile materials - Other 30 30 30 30 30 30 30 0 0 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 ANNEX I - VIET NAM - 2045 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 64.06 Parts of footwear (including uppers whether or not attached to
 soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.
6406.10 - Uppers and parts thereof, other than stiffeners: 6406.10.10 6406.10.90 6406.20.00 6406.90 6406.90.10 6406.90.21 6406.90.29 6406.90.31 6406.90.32 6406.90.39 6406.90.91 6406.90.99 - - Metal toe-caps - - Other - Outer soles and heels, of rubber or plastics - Other: - - Of wood - - Of metal: - - - Of iron or steel - - - Other - - Of rubber or plastics: - - - In-soles - - - Complete soles - - - Other - - Other: - - - Gaiters, leggings and similar articles and parts thereof - - - Other 65 Chapter 65 - Headgear and parts thereof 6501.00.00 6502.00.00 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt.
Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed.

6504.00.00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed.

65.05 and other headgear, Hats or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.
knitted 6505.00.10 - Headgear of a kind used for religious purposes 6505.00.20 6505.00.90 - Hair-nets - Other 65.06 6506.10 6506.10.10 6506.10.20 6506.10.30 6506.10.40 6506.10.90 6506.91.00 6506.99 6506.99.10 6506.99.90 6507.00.00 lined or Industrial safety helmets and firefighters’ - Other headgear, whether or not trimmed.
- Safety headgear: - - Helmets for motorcyclists - helmets, excluding steel helmets - - Steel helmets - - Water-polo headgear - - Other - Other: - - Of rubber or of plastics - - Of other materials: - - - Of furskin - - - Other Head-bands, linings, covers, hat foundations, for frames, peaks and chinstraps, hat headgear.
ANNEX I - VIET NAM - 2046 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 66 66.01 6601.10.00 6601.91.00 6601.99.00 6602.00.00 66.03 6603.20.00 6603.90 6603.90.10 6603.90.20 67 6701.00.00 67.02 6702.10.00 6702.90 6702.90.10 6702.90.20 6702.90.90 6703.00.00 67.04 6704.11.00 6704.19.00 6704.20.00 6704.90.00 68 Chapter 66 - Umbrellas,
 sun umbrellas, walking-sticks, seat-sticks, whips, riding- crops, and parts thereof Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas).
- Garden or similar umbrellas - Other: - - Having a telescopic shaft - - Other Walking-sticks, seat-sticks, whips, crops and the like.

riding- Parts, trimmings and accessories of articles of heading 66.01 or 66.02.
- Umbrella frames, including frames mounted on shafts (sticks) - Other: - - For articles of heading 66.01 - - For articles of heading 66.02 Chapter 67 - Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 05.05 and worked quills and scapes).
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.

- Of plastics - Of other materials: - - Of paper - - Of textile materials - - Other Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like.
Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included.
- Of synthetic textile materials: - - Complete wigs - - Other - Of human hair - Of other materials Chapter 68 - Articles of stone, plaster, cement, asbestos, mica or similar mat Setts, curbstones and flagstones, of natural stone (except slate).
20 2. ANNEX I - VIET NAM - 2047 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 68.02 6802.10.00 6802.21.00 6802.23.00 6802.29 6802.29.10 6802.29.90 6802.91 6802.91.10 6802.91.90 6802.92.00 6802.93.00 6802.99.00 6803.00.00 68.04 6804.10.00 6804.21.00 6804.22.00 6804.23.00 6804.30.00 68.05 6805.10.00 6805.20.00 6805.30.00 68.06 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate).
- Tiles, cubes and similar articles, whether or not rectangular the largest (including square), surface area of which is capable of being enclosed in a square the side of which is less than 7 coloured granules, chippings and powder cm; artificially - Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: - - Marble, travertine and alabaster - - Granite - - Other stone: - - - Other calcareous stone - - - Other - Other: - - Marble, travertine and alabaster: - - - Marble - - - Other - - Other calcareous stone - - Granite - - Other stone Worked slate and articles of slate or of agglomerated slate.
Millstones, grindstones, grinding wheels and for grinding, the like, without frameworks, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials.
thereof, natural stone, of - Millstones and grindstones for milling, grinding or pulping - Other millstones, grindstones, grinding wheels and the like: - - Of agglomerated synthetic or natural diamond - Of other agglomerated abrasives or of - ceramics - - Of natural stone - Hand sharpening or polishing stones Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up.
- On a base of woven textile fabric only - On a base of paper or paperboard only - On a base of other materials exfoliated Slag wool, rock wool and similar mineral wools; expanded vermiculite, clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound- absorbing mineral materials, other than those of heading 68.11 or 68.12 or of Chapter 69.
ANNEX I - VIET NAM - 2048 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 6806.10.00 6806.20.00 - Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls - Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) 6806.90.00 - Other 6811.82.10
6811.40.90 6811.81.00 6811.82 6811.82.10 6811.82.90 6811.89 6811.89.10 6811.89.20 6811.89.90 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch).
- In rolls - Other: - - Tiles - - Other Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders.

- Roofing tiles, panels, boards, blocks and similar articles - Other tiles and similar Articles of plaster or of compositions based on plaster.
- Boards, sheets, panels, articles, not ornamented: - - Faced or reinforced with paper or paperboard only - - Other: - - - Tiles - - - Other - Other articles: - - Dental moulds of plaster - - Other Articles of cement, of concrete or of artificial stone, whether or not reinforced.
- Tiles, flagstones, bricks and similar articles: - - Building blocks and bricks - - Other: - - - Tiles - - - Other - Other articles: - building or civil engineering - - Other - Prefabricated structural components for Articles of asbestos-cement, of cellulose fibre- cement or the like.
- Containing asbestos: - - Corrugated sheets - - Other sheets, panels, tiles and similar articles: - - - Floor or wall tiles containing plastics - - - Other - - Tubes or pipes - - Tube or pipe fittings - - Other - Not containing asbestos: - - Corrugated sheets - - Other sheets, panels, tiles and similar articles: - - - Floor or wall tiles containing plastics - - - Other - - Other articles: - - - Tubes or pipes - - - Tube or pipe fittings - - - Other ANNEX I - VIET NAM - 2049 4.7 0 2. 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 68.12 6812.80 6812.80.20 6812.80.30 6812.80.40 6812.80.50 6812.80.90 6812.91 6812.91.10 6812.91.90 6812.92.00 6812.93.00 6812.99 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 68.11 or 68.13.
- Of crocidolite: - - Clothing - - Paper, millboard and felt - - Floor or wall tiles - - Clothing accessories, footwear and headgear; fabricated crocidolite fibres; mixtures with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate; yarn and thread; cords and strings, whether or not plaited; woven or knitted fabrics - - Other - Other: - - Clothing, clothing accessories, footwear and headgear: - - - Clothing - - - Other - - Paper, millboard and felt - - Compressed asbestos fibre jointing, in sheets or rolls - - Other: - - - Fabricated asbestos fibres (other than of crocidolite); mixtures with a basis of asbestos (other than of crocidolite) or with a basis of asbestos and magnesium carbonate; yarn and thread; cords and strings, whether or not plaited; woven or knitted fabrics: crocidolite) (other than of 6812.99.11 - - - - Mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate of a kind used for the manufacture of goods of heading 68.13 6812.99.19 6812.99.20 6812.99.90 - - - - Other - - - Floor or wall tiles - - - Other 68.13 6813.20 6813.20.10 6813.20.90 6813.81.00 6813.89.00 68.14 6814.10.00 (for Friction material and articles thereof rolls, strips, segments, example, sheets, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials.
- Containing asbestos: - - Brake linings and pads - - Other - Not containing asbestos: - - Brake linings and pads - - Other Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials.
- Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support 6814.90.00 - Other 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 ANNEX I - VIET NAM - 2050 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 68.15 6815.10 6815.10.10 6815.10.20 6815.10.91 6815.10.99 6815.20.00 6815.91.00 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included.
- Non-electrical articles of graphite or other carbon: - - Yarn or thread - - Bricks, paving slabs, floor tiles and similar articles - - Other: - - - Carbon fibres - - - Other - Articles of peat - Other articles: - - Containing magnesite, dolomite or chromite 6815.99.00 - - Other 69 Chapter 69 - Ceramic products 6901.00.00 69.02 6902.10.00 6902.20.00 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths.
Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths.
- Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3 - Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products 6902.90.00 - Other 69.03 6903.10.00 6903.20.00 6903.90.00 69.04 6904.10.00 6904.90.00 69.05 6905.10.00 6905.90.00 6906.00.00 69.07 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths.
- Containing by weight more than 50% of graphite or other carbon or of a mixture of these products - Containing by weight more than 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2) - Other Ceramic building bricks, support or filler tiles and the like.

- Building bricks - Other flooring blocks, Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods.
- Roofing tiles - Other Ceramic pipes, conduits, guttering and pipe fittings.

Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing.
Year 25 and Subsequent Years (%) ANNEX I - VIET NAM - 2051 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm: - - Paving, hearth or wall tiles - - Other - Other: - - Paving, hearth or wall tiles - - Lining tiles of a kind used for grinding mills - - Other Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like,
 whether or not on a backing.
- Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm: - - Paving, hearth or wall tiles - - Other - Other: - - Plain tiles: - - - Paving, hearth or wall tiles - - - Other - - Other: - - - Paving, hearth or wall tiles - - - Other Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods.
- Ceramic wares for laboratory, chemical or other technical uses: - - Of porcelain or china - - Articles having a hardness equivalent to 9 or more on the Mohs scale - - Other - Other Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.

- Of porcelain or china - Other Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.
- Tableware and kitchenware - Other Year 25 and Subsequent Years (%) tableware, Ceramic other household articles and toilet articles, other than of porcelain or china.
kitchenware, 35 32.7 30.3 28 25.7 23.3 21 18.7 16.3 14 11.7 9.3 7 4.7 2.3 0 0 0 0 0 0 0 0 0 0 0 Statuettes and other ornamental ceramic articles.

- Of porcelain or china: - - Ornamental cigarette boxes and ashtrays - - Other - Other: - - Ornamental cigarette boxes and ashtrays - - Other Other ceramic articles.
- Of porcelain or china - Other ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 70 Chapter 70 - Glass and glassware 7001.00.00 Cullet and other waste and scrap of glass; glass in the mass.
70.02 7002.10.00 7002.20.00 7002.31 7002.31.10 7002.31.90 7002.32 7002.32.10 7002.32.20 7002.32.90 7002.39 7002.39.10 7002.39.20 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked.
- Balls - Rods - Tubes: - - Of fused quartz or other fused silica: - - - Of a kind used to manufacture vacuum tubes - - - Other - - Of other glass having a linear coefficient of expansion not exceeding 5x10-6 per Kelvin within a temperature range of 0oC to 300oC: - - - Of a kind used to manufacture vacuum tubes - - - Other, of clear neutral borosilicate glass, with a diameter of 3 mm or more but not more than 22 mm - - - Other - - Other: - - - Of a kind used to manufacture vacuum tubes - - - Other, of clear neutral borosilicate glass, with a diameter of 3 mm or more but not more than 22 mm 7002.39.90 - - - Other 70.03 7003.12 7003.12.10 7003.12.20 7003.12.90 7003.19 7003.19.10 7003.19.90 7003.20.00 7003.30.00 70.04 7004.2 7004.20.10 7004.20.90 7004.9 7004.90.10 7004.90.90 70.05 7005.10 7005.10.10 7005.10.90 in sheets or Cast glass and rolled glass, profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
- Non-wired sheets: - - Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer: rectangular shape - - Other, in square or - - - Optical glass, not optically worked - (including with 1, 2, 3 or 4 corners cut) - - - Other - - Other: - - - Optical glass, not optically worked - - - Other - Wired sheets - Profiles in sheets, Drawn glass and blown glass, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
the mass (body - Glass, coloured throughout tinted), an having or flashed opacified, absorbent, reflecting or non-reflecting layer: - - Optical glass, not optically worked - - Other - Other glass: - - Optical glass, not optically worked - - Other Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
- Non-wired reflecting or non-reflecting layer: - - Optical glass, not optically worked - - Other absorbent, having glass, an ANNEX I - VIET NAM - of glass, consisting Safety (tempered) or laminated glass.
- Toughened (tempered) safety glass: - - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: toughened - - - Suitable for vehicles of Chapter 87 - - - Suitable for aircraft or spacecraft of Chapter 88 - - - Suitable for railway or tramway locomotives or rolling stock of Chapter 86 - - - Suitable for vessels of Chapter 89 - - Other: - - - Suitable for machinery of heading 84.29 or 84.30 - - - Other - Laminated safety glass: - - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: - - - Suitable for vehicles of Chapter 87 - - - Suitable for aircraft or spacecraft of Chapter 88 - - - Suitable for railway or tramway locomotives or rolling stock of Chapter 86 - - - Suitable for vessels of Chapter 89 - - Other: - - - Suitable for machinery of heading 84.29 or 84.30 - - - Other 7008.00.00 Multiple-walled insulating units of glass.
70.09 7009.10.00 7009.91.00 7009.92.00 70.10 framed, Glass mirrors, whether or not including rear-view mirrors.

- Rear-view mirrors for vehicles - Other: - - Unframed - - Framed Carboys, bottles, jars, pots, phials, flasks, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass.
7010.10.00 7010.20.00 7010.90 7010.90.10 - Ampoules - Stoppers, lids and other closures - Other: - - Carboys and demijohns HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Other non-wired glass: - - Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground: - - - Optical glass, not optically worked - - - Other - - Other: - - - Optical glass, not optically worked - - - Other - Wired glass Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials.
- Optical glass, not optically worked - Other ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 7010.90.40 - - Bottles and
 phials, of a kind used for antibiotics, serums and other injectable liquids; bottles of a kind used for intravenous fluids 7010.90.90 - - Other 70.11 7011.10 7011.10.10 7011.10.90 7011.20.00 7011.90.00 70.13 7013.10.00 7013.22.00 7013.28.00 7013.33.00 7013.37.00 7013.41.00 7013.42.00 7013.49.00 7013.91.00 7013.99.00 70.14 7014.00.10 7014.00.90 70.15 7015.10.00 7015.90 7015.90.10 7015.90.90 70.16 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like.
- For electric lighting: - - Stems - - Other - For cathode-ray tubes - Other Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18).
- Of glass-ceramics - Stemware drinking glasses, other than of glass- ceramics: - - Of lead crystal - - Other - Other drinking glasses, other than of glass- ceramics: - - Of lead crystal - - Other - Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics: - - Of lead crystal - - Of glass having a linear coefficient of expansion not exceeding 5x10-6 per Kelvin within a temperature range of 0oC to 300oC - - Other - Other glassware: - - Of lead crystal - - Other Signalling glassware and optical elements of glass (other than those of heading 70.15), not optically worked.
- Of a kind suitable for use in motor vehicles - Other Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses.
- Glasses for corrective spectacles - Other: - - Clock or watch glasses - - Other Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms.
7016.10.00 - Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes ANNEX I - VIET NAM - 2055 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 7016.90.00 - Other 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 45 Year 25 and Subsequent Years (%) 33.8 70.17 7017.1 7017.10.10 7017.10.90 7017.20.00 7017.90.00 70.18
 7018.10.00 or hygienic Laboratory, pharmaceutical glassware, whether or not graduated or calibrated.
- Of fused quartz or other fused silica: - - Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers - - Other - Of other glass having a linear coefficient of expansion not exceeding 5x10-6 per Kelvin within a temperature range of 0oC to 300oC - Other imitation pearls, Glass beads, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter.
beads, - Glass imitation imitation precious or semi-precious stones and similar glass smallwares pearls, 7018.20.00 7018.90.00 - Glass microspheres not exceeding 1 mm in diameter - Other 70.19 7019.11.00 7019.12.00 7019.19 7019.19.10 7019.19.90 7019.31.00 7019.32.00 7019.39 7019.39.10 7019.39.90 7019.40.00 7019.51.00 7019.52.00 7019.59.00 7019.90 7019.90.10 7019.90.90 70.20 7020.00.11 7020.00.19 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics).
- Slivers, rovings, yarn and chopped strands: - - Chopped strands, of a length of not more than 50 mm - - Rovings - - Other: - - - Yarn - - - Other - Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products: - - Mats - - Thin sheets (voiles) - - Other: - - - Asphalt or coal-tar impregnated glass-fibre outerwrap of a kind used for pipelines - - - Other - Woven fabrics of rovings - Other woven fabrics: - - Of a width not exceeding 30 cm - - Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m2, of filaments measuring per single yarn not more than 136 tex - - Other - Other: - - Glass fibres (including glass wool) - - Other Other articles of glass.
- Glass moulds: - - Of a kind used for the manufacture of acrylic goods - - Other ANNEX I - VIET NAM - 2056 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 7020.00.20 7020.00.30 7020.00.40 7020.00.91 7020.00.99 71 71.01 7101.10.00 7101.21.00 7101.22.00 71.02 7102.10.00 7102.21.00 7102.29.00 7102.31.00 - Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers - Glass inners for vacuum flasks or other vacuum vessels - Evacuated tubes for solar energy
 collectors - Other: - - Blinds - - Other Chapter 71 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.
- Natural pearls - Cultured pearls: - - Unworked - - Worked Diamonds, whether or not worked, but not mounted or set.

- Unsorted - Industrial: - - Unworked or simply sawn, cleaved or bruted - - Other - Non-industrial: - - Unworked or simply sawn, cleaved or bruted 7102.39.00 - - Other 71.03 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; than ungraded stones, diamonds) temporarily of transport.
precious and strung semi-precious convenience stones (other for 7103.10 - Unworked or simply sawn or roughly shaped: 7103.10.10 7103.10.20 7103.10.90 7103.91 7103.91.10 7103.91.90 7103.99.00 71.04 - - Rubies - - Jade (nephrite and jadeite) - - Other - Otherwise worked: - - Rubies, sapphires and emeralds: - - - Rubies - - - Other - - Other Synthetic or reconstructed precious or semi- precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport.
7104.1 7104.10.10 7104.10.20 7104.20.00 7104.90.00 - Piezo-electric quartz: - - Unworked - - Worked - Other, unworked or simply sawn or roughly shaped - Other ANNEX I - VIET NAM - 2057 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 71.05 7105.10.00 7105.90.00 71.06 7106.10.00 7106.91.00 7106.92.00 7107.00.00 71.08 7108.11.00 7108.12.00 7108.13.00 7108.20.00 7109.00.00 71.10 7110.11.00 7110.19.00 7110.21.00 7110.29.00 7110.31.00 7110.39.00 7110.41.00 7110.49.00 71.11 7111.00.10 7111.00.90 71.12 7112.30.00 7112.91.00 7112.92.00
 7112.99 7112.99.10 7112.99.90 71.13 Dust and powder of natural or synthetic precious or semi-precious stones.
- Of diamonds - Other Silver (including silver plated with gold or platinum), semi- unwrought manufactured forms, or in powder form.

- Powder - Other: - - Unwrought - - Semi-manufactured or in Base metals clad with silver, not worked than semi-manufactured.

further Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form.
- Non-monetary: - - Powder - - Other unwrought forms - - Other semi-manufactured forms - Monetary Base metals or silver, clad with gold, not further worked than semi-manufactured.

Platinum, unwrought or in semi-manufactured forms, or in powder form.
- Platinum: - - Unwrought or in powder form - - Other - Palladium: - - Unwrought or in powder form - - Other - Rhodium: - - Unwrought or in powder form - - Other - Iridium, osmium and ruthenium: - - Unwrought or in powder form - - Other Base metals, silver or gold, clad with platinum, not further worked than semi- manufactured.
- Silver or gold, clad with platinum - Other Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.
- Ash containing precious metal or precious metal compounds - Other: - - Of gold, including metal clad with gold but excluding sweepings containing other precious metals - - Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals - - Other: - - - Of silver, including metal clad with silver but excluding sweepings containing other precious metals - - - Other jewellery and parts thereof, of Articles of precious metal or of metal clad with precious metal.
ANNEX I - VIET NAM - 2058 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 7117.90.11
7117.19.20 7117.19.90 7117.90 7117.90.11 7117.90.12 7117.90.13 7117.90.19 7117.90.21 7117.90.22 - Of precious metal whether or not plated or clad with precious metal: - - Of silver, whether or not plated or clad with other precious metal: - - - Parts - - - Other - - Of other precious metal, whether or not plated or clad with precious metal: - - - Parts - - - Other - Of base metal clad with precious metal: - - Parts - - Other Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal.
- Of precious metal whether or not plated or clad with precious metal: - - Of silver, whether or not plated or clad with other precious metal - - Of other precious metal, whether or not plated or clad with precious metal - Of base metal clad with precious metal Other articles of precious metal or of metal clad with precious metal.
- Catalysts in the form of wire cloth or grill, of platinum - Other: - - Of gold or silver - - Of metal clad with gold or silver - - Other Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed).

- Of natural or cultured pearls - Of precious or semi-precious stones (natural, synthetic or reconstructed) Imitation jewellery.
- Of base metal, whether or not plated with precious metal: - - Cuff-links and studs: - - - Parts - - - Other - - Other: - - - Bangles - - - Other imitation jewellery - - - Parts - Other: - - Bangles: - - - Wholly of plastics or glass - - - Wholly of wood, worked tortoise shell, ivory, bone, horn, coral, mother of pearl and other animal carving material, worked vegetable carving material or worked mineral carving material - - - Wholly of porcelain or china - - - Other - - Other imitation jewellery: - - - Wholly of plastics or glass - - - Wholly of wood, worked tortoise shell, ivory, bone, horn, coral, mother of pearl and other animal carving material, worked vegetable carving material or worked mineral carving material 7117.90.23 7117.90.29 - - - Wholly of porcelain or china - - - Other - - Parts: 0
ANNEX I - VIET NAM - 2059 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 7117.90.91 7117.90.92 - - - Wholly of plastics or glass - - - Wholly of wood, worked tortoise shell, ivory, bone, horn, coral, mother of pearl and other carving material, worked vegetable animal carving material or worked mineral carving material 7117.90.93 7117.90.99 - - - Wholly of porcelain or china - - - Other Coin.
- Coin (other than gold coin), not being legal tender: - - Silver coin - - Other - Other: - - Gold coin, whether or not legal tender - - Silver coin, being legal tender - - Other Chapter 72 - Iron and steel Pig iron and, spiegeleisen in pigs, blocks or other primary forms.

- Non-alloy pig iron containing by weight 0.5% or less of phosphorus - Non-alloy pig iron containing by weight more than 0.5% of phosphorus - Alloy pig iron; spiegeleisen Ferro-alloys.
- Ferro-manganese: - - Containing by weight more than 2% of carbon - - Other - Ferro-silicon: - - Containing by weight more than 55% of silicon - - Other - Ferro-silico-manganese - Ferro-chromium: - - Containing by weight more than 4% of carbon - - Other - Ferro-silico-chromium - Ferro-nickel - Ferro-molybdenum - Ferro-tungsten and ferro-silico-tungsten - Other: - - Ferro-titanium and ferro-silico-titanium - - Ferro-vanadium - - Ferro-niobium - - Other by obtained products Ferrous direct iron ore and other spongy reduction of ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms.
- Ferrous products obtained by direct reduction of iron ore - Other Ferrous waste and scrap; remelting scrap ingots of iron or steel.
- Waste and scrap of cast iron - Waste and scrap of alloy steel: - - Of stainless steel - - Other - Waste and scrap of tinned iron or steel - Other waste and scrap: ANNEX I - VIET NAM - 2060 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
(%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 7204.41.00 - Turnings, shavings, chips, milling waste, trimmings and stampings, - sawdust, whether or not in bundles filings, 7204.49.00 7204.50.00 - - Other - Remelting scrap ingots of pig iron, powders, Granules and spiegeleisen, iron or steel.
- Granules - Powders: - - Of alloy steel - - Other Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03).

- Ingots: - - Containing by weight more than 0.6% of carbon - - Other - Other Semi-finished products of iron or non-alloy steel.
- Containing by weight carbon: (including square) cross- - Of - section, the width measuring less than twice the thickness less than 0.25% of rectangular (other than square) rectangular - - Other, of cross-section: - - - Slabs - - - Other - - Other - Containing by weight 0.25% or more of carbon: less than 0.6% of - Containing by weight - carbon: - - - Slabs - - - Other: - - - - Blocks roughly shaped by forging; sheet bars - - - - Other - - Other: - - - Slabs - - - Other: - - - - Blocks roughly shaped by forging; sheet bars - - - - Other in coils, not further worked than hot- Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated.
- In coils, not further worked than hot-rolled, with patterns in relief - Other, rolled, pickled: - - Of a thickness of 4.75 mm or more - - Of a thickness of 3 mm or more but less than 4.75 mm - - Of a thickness of less than 3 mm: - - - Of a thickness of less than 2 mm - - - Other - Other, rolled: - - Of a thickness exceeding 10 mm - - Of a thickness of 4.75 mm or more but not exceeding 10 mm - - Of a thickness of 3 mm or more but less than 4.75 mm - - Of a thickness of less than 3 mm further worked than hot- in coils, not ANNEX I - VIET NAM -
U 0 0 6.8 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 2061 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Not in coils, not further worked than hot-rolled, with patterns in relief - Other, not in coils, not further worked than hot- rolled: - - Of a thickness exceeding 10 mm - - Of a thickness of 4.75 mm or more but not exceeding 10 mm - - Of a thickness of 3 mm or more but less than 4.75 mm - - Of a thickness of less than 3 mm - Other Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated.
further worked than cold-rolled - In coils, not (cold-reduced): - - Of a thickness of 3 mm or more - - Of a thickness exceeding 1 mm but less than 3 mm - - Of a thickness of 0.5 mm or more but not exceeding 1 mm - - Of a thickness of less than 0.5 mm: - - - Tin-mill blackplate - - - Other: - - - - Containing by weight less than 0.6% of carbon and of a thickness of 0.17 mm or less - - - - Other - Not in coils, not further worked than cold-rolled (cold-reduced): - - Of a thickness of 3 mm or more - - Of a thickness exceeding 1 mm but less than 3 mm - - Of a thickness of 0.5 mm or more but not exceeding 1 mm - - Of a thickness of less than 0.5 mm: - - - Containing by weight carbon and of a thickness of 0.17 mm or less - - - Other - Other: - - Corrugated - - Other less than 0.6% of Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated.
- Plated or coated with tin: - - Of a thickness of 0.5 mm or more: - - - Containing by weight 0.6 % or more of carbon - - - Other - - Of a thickness of less than 0.5 mm: - - - Containing by weight 0.6 % or more of carbon - - - Other - Plated or coated with lead, plate: - carbon and of a thickness of 1.5 mm or less - - Other - Electrolytically plated or coated with zinc: - carbon: - - - Of a thickness not exceeding 1.2 mm - - - Of a thickness exceeding 1.2 mm but not exceeding 1.5 mm - - - Other - - Other: - - - Of a thickness not exceeding 1.2 mm - - - Other - Containing by weight - Containing by weight less than 0.6% of less than 0.6% of including terne- U
ANNEX I - VIET NAM - 2062 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) less than 0.6% of - Otherwise plated or coated with zinc: - - Corrugated: - - - Containing by weight carbon: - - - - Of a thickness not exceeding 1.2 mm - - - - Of a thickness exceeding 1.2 mm but not exceeding 1.5 mm - - - - Other - - - Other: - - - - Of a thickness not exceeding 1.2 mm - - - - Other - - Other: - - - Containing by weight carbon: - - - - Coated with zinc by the iron-zinc alloyed coating method, containing by weight less than 0.04% of carbon and of a thickness not exceeding 1.2 mm less than 0.6% of - - - - Other, of a thickness not exceeding 1.2 mm - - - - Of a thickness exceeding 1.2 mm but not exceeding 1.5 mm - - - - Other - - - Other: - - - - Of a thickness not exceeding 1.2 mm - - - - Other - Plated or coated with chromium oxides or with chromium and chromium oxides - Plated or coated with aluminium: - - Plated or coated with aluminium-zinc alloys: less than 0.6% of less than
 0.6% of - - - Containing by weight carbon: - - - - Of a thickness not exceeding 1.2 mm - - - - Of a thickness exceeding 1.2 mm but not exceeding 1.5 mm - - - - Other - - - Other: - - - - Of a thickness not exceeding 1.2 mm - - - - Other - - Other: - - - Containing by weight carbon: - - - - Of a thickness not exceeding 1.2 mm - - - - Of a thickness exceeding 1.2 mm but not exceeding 1.5 mm - - - - Other - - - Other: - - - - Of a thickness not exceeding 1.2 mm - - - - Other - Painted, varnished or coated with plastics: - carbon and of a thickness of 1.5 mm or less - - Other - Other: - carbon and of a thickness of 1.5 mm or less - - Other - Containing by weight - Containing by weight less than 0.6% of less than 0.6% of Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated.
- Not further worked than hot-rolled: - - Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not in coils and without patterns in relief: less than 4 mm, not - - - Hoop and strip, of a width exceeding 150 mm but not exceeding 400 mm - - - Other - - Other, of a thickness of 4.75 mm or more: U 9 0 20 10 9 U 9 8 8 U 8 0 20 10 8 U 8 4.7 4.3 U 9 9 U 9 U 9 9 U 9 4.7 0 4.7 4.7 U 8 8 U 8 U 8 8 U 8 4.3 0 4.3 4.3 7 7 U 7 0 20 10 7 U 7 4 U 7 7 U 7 U 7 7 U 7 4 0 4 4 6 6 U 6 0 20 10 6 U 6 5 5 U 5 0 20 10 5 U 5 3.7 3.3 U 6 6 U 6 U 6 6 U 6 3.7 0 3.7 3.7 U 5 5 U 5 U 5 5 U 5 3.3 0 3.3 3.3 4 4 U 4 0 20 10 4 U 4 3 U 4 4 U 4 U 4 4 U 4 3 0 3 3 3 3 U 3 0 20 10 3 U 3 2 2 U 2 0 20 10 2 U 2 2.7 2.3 U 3 3 U 3 U 3 3 U 3 2.7 0 2.7 2.7 U 2 2 U 2 U 2 2 U 2 2.3 0 2.3 2.3 1 1 U 1 0 20 10 1 U 1 2 U 1 1 U 1 U 1 1 U 1 2 0 2 2 0 0 U 0 0 20 10 0 U 0 0 0 U 0 0 20 10 0 U 0 1.7 1.3 U 0 0 U 0 U 0 0 U 0 1.7 0 1.7 1.7 U 0 0 U 0 U 0 0 U 0 1.3 0 1.3 1.3 0 0 U 0 0 20 10 0 U 0 1 U 0 0 U 0 U 0 0 U 0 1 0 1 1 0 0 U 0 0 20 10 0 U 0 0 0 U 0 0 20 10 0 U 0 0.7 0.3 U 0 0 U 0 U 0 0 U 0 0.7 0 0.7 0.7 U 0 0 U 0 U 0 0 U 0 0.3 0 0.3 0.3 0 0 U 0 0 20 10 0 U 0 0 U 0 0 U 0 U 0 0 U 0 0 0 0 0 0 0 U 0 0 20 10 0 U 0 0 U 0 0 U 0 U 0 0 U 0 0 0 0 0 0 0 U 0 0 20 10 0 U 0 0 U 0 0 U 0 U 0 0 U 0 0 0 0 0 0 0 U 0 0 20 10 0 U 0 0 U 0 0 U 0 U 0 0 U 0 0 0 0 0 0 0 U 0 0 20 10 0 U 0 0 U 0 0 U 0 U 0 0 U 0 0 0 0 0 0 0 U 0 0 20 10 0 U 0 0 U 0 0 U 0 U 0 0 U 0 0 0 0 0 0 0 U 0 0 20 10 0 U 0 0 U 0 0 U 0 U 0 0 U 0 0 0 0 0 0 0 U 0 0 20 10 0 U 0 0 U 0 0 U 0 U 0 0 U 0 0 0 0 0 0 0 U 0 0 20 10 0 U 0 0 U 0 0 U 0 U 0 0 U 0 0 0 0 0 0 0 U 0 0 20 10 ANNEX I - VIET NAM - 2063 20 0 0 U 0 0 20 10 0 U 0 0 U 0 0 U 0 U 0 0 U 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%)
 Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - - Of a thickness of 4.75 mm or more but not exceeding 10 mm: - - - - Hoop and strip, of a width not exceeding 400 mm - - - - Corrugated, containing by weight less than 0.6% of carbon - - - - Other - - - Of a thickness more than 10 mm: - - - - Hoop and strip, of a width not exceeding 400 mm - - - - Corrugated, containing by weight less than 0.6% of carbon - - - - Other - - Other: - - - Of a thickness of 2 mm or more but less than 4.75 mm: - - - - Hoop and strip, of a width not exceeding 400 mm - - - - Corrugated, containing by weight less than 0.6% of carbon - - - - Other - - - Of a thickness of less than 2 mm: - - - - Hoop and strip, of a width not exceeding 400 mm - - - - Corrugated, containing by weight less than 0.6% of carbon - - - - Other, of a thickness of 0.17 mm or less - - - - Other - Not reduced): - carbon: - - - Corrugated - - - Hoop and strip, of a width not exceeding 400 mm - - - Other, of a thickness of 0.17 mm or less - - - Other - - Other: - - - Corrugated - - - Hoop and strip, of a width not exceeding 400 mm - - - Other, of a thickness of 0.17 mm or less - - - Other - Other: - - Hoop and strip, of a width not exceeding 400 mm - - Corrugated, containing by weight less than 0.6% of carbon - - Other, of a thickness of 0.17 mm or less - - Other further worked than
 cold-rolled (cold- - Containing by weight less than 0.25% of Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated.
- Plated or coated with tin: - - Hoop and strip, of a width not exceeding 400 mm - - Other: - - - Containing by weight carbon - - - Other - Electrolytically plated or coated with zinc: - - Hoop and strip, of a width not exceeding 400 mm - - Other, containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less less than 0.6% of - - Other - Otherwise plated or coated with zinc: - - Hoop and strip, of a width not exceeding 400 mm ANNEX I - VIET NAM - 2064 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 7212.30.20 - - Other, containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less 7212.30.91 7212.30.99 7212.40 7212.40.10 7212.40.20 7212.40.90 7212.50 7212.50.11 7212.50.12 - - Other: - - - Coated with zinc by the iron-zinc alloyed coating method, containing by weight less than 0.04% of carbon - - - Other - Painted, varnished or coated with plastics: - - Hoop and strip, of a width not exceeding 400 mm - - Other, containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less - - Other - Otherwise plated or coated: - - Plated or coated with chromium oxides or with chromium and chromium oxides: - - - Hoop and strip, of a width not exceeding 400 mm - - - Other, containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less 7212.50.19 - - - Other - - Plated or coated with aluminium-zinc alloys: 7212.50.21 7212.50.22 7212.50.29 7212.50.91 7212.50.92 7212.50.99 7212.60 7212.60.10 7212.60.20 - - - Hoop and strip, of a width not exceeding 400 mm - - - Other, containing by weight less than 0.6% of carbon and of a thickness of 1.5
 mm or less - - - Other - - Other: - - - Hoop and strip, of a width not exceeding 400 mm - - - Other, containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less - - - Other - Clad: - - Hoop and strip, of a width not exceeding 400 mm - - Other, containing by weight less than 0.6% of carbon and of a thickness of 1.5 mm or less 7212.60.90 - - Other 72.13 7213.10.00 7213.20.00 7213.91 7213.91.10 7213.91.20 7213.91.90 7213.99 7213.99.10 7213.99.20 7213.99.90 Bars and rods, hot-rolled, wound coils, of iron or non-alloy steel.
- Containing indentations, ribs, grooves or other deformations produced during the rolling process in irregularly - Other, of free-cutting steel - Other: - - Of circular cross-section measuring less than 14 mm in diameter: - - - Of a kind used for producing soldering sticks - - - Of a kind used for concrete reinforcement (rebars) - - - Other - - Other: - - - Of a kind used for producing soldering sticks - - - Of a kind used for concrete reinforcement (rebars) - - - Other ANNEX I - VIET NAM - 0
Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11.3 0 0 20 0 0 15 3 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 72.14 7214.10 7214.10.11 7214.10.19 7214.10.21 7214.10.29 7214.20 7214.20.31 7214.20.39 7214.20.41 7214.20.49 7214.20.51 7214.20.59 7214.20.61 7214.20.69 7214.30.00 7214.91 7214.91.10 7214.91.20 7214.99 7214.99.10 7214.99.90 less than 0.6% of - Containing by weight Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot- drawn or hot-extructed, but including those twisted after rolling.
- Forged: - carbon: - - - Of circular cross-section - - - Other - - Other: - - - Of circular cross-section - - - Other - Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling: less than 0.6% of - Containing by weight - carbon: - - - Of circular cross-section: - - - - Of a kind used for concrete reinforcement (rebars) - - - - Other - - - Other: - - - - Of a kind used for concrete reinforcement (rebars) - - - - Other - - Other: - - - Of circular cross-section: - - - - Of a kind used for concrete reinforcement (rebars) - - - - Other - - - Other: - - - - Of a kind used for concrete reinforcement (rebars) - - - - Other - Other, of free-cutting steel - Other: - - Of section: - - - Containing by weight carbon - - - Containing by weight 0.6% or more of carbon - - Other: - - - Containing by weight 0.6% or more of carbon, other than of circular cross-section - - - Other than square) cross- less than 0.6% of rectangular (other 72.15 Other bars and rods of iron or non-alloy steel.
7215.10.00 7215.50 7215.50.10 7215.50.91 7215.50.99 7215.90 7215.90.10 7215.90.90 72.16 7216.10.00 free-cutting steel, not further worked than - Of cold-formed or cold-finished - Other, not further worked than cold-formed or cold-finished: - - Containing by weight 0.6% or more of carbon, other than of circular cross-section - - Other: - - - Of a kind used for concrete reinforcement (rebars) - - - Other - Other: - - Of a kind used for concrete reinforcement (rebars) - - Other Angles, shapes and sections of iron or non- alloy steel.
- U, I or H sections, not further worked than hot- rolled, hot-drawn or extruded, of a height of less than 80 mm 0 0 0 0 0 15 0 15 0 15 0 0 0 0 0 0 0 0 20 0 15 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 18 0 13.5 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 16 0 12 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 14 0 10.5 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 12 0 9 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 10 0 7.5 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 8 0 6 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 6 0 4.5 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 4 0 3 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 2 0 1.5 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 15 0 15 0 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U ANNEX I - VIET NAM - 2066 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - L or T sections, not further worked than hot- rolled, hot-drawn or extruded, of a height of less than 80 mm: - - L sections - - T sections - U, I or H sections, not further worked
 than hot- rolled, hot-drawn or extruded of a height of 80 mm or more: - - U sections - - I sections - - H sections - L or T sections, not further worked than hot- rolled, hot-drawn or extruded, of a height of 80 mm or more - Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded: further - - Of a height of less than 80 mm - - Other - Angles, shapes and sections, not worked than cold-formed or cold-finished: - - Obtained from flat-rolled products - - Other - Other: - - Cold-formed or cold-finished from flat-rolled products - - Other 12 10 12 12 12 12 15 15 10 15 10 12 7216.21.00 7216.22.00 7216.31.00 7216.32.00 7216.33.00 7216.40.00 7216.50 7216.50.10 7216.50.90 7216.61.00 7216.69.00 7216.91.00 7216.99.00 72.17 7217.10 Wire of iron or non-alloy steel.
- Not plated or coated, whether or not polished: less than 0.25% of - - Containing by weight carbon - - Containing by weight 0.25% or more but less than 0.6% of carbon: - - - Bead wire; reed wire; prestressed concrete steel wire; free-cutting steel wire - - - Other - - Containing by weight 0.6% or more of carbon: - - - Spokes wire; bead wire; prestressed concrete steel wire; steel wire reed wire; free-cutting - - - Other - Plated or coated with zinc: - - Containing by weight less than 0.25% carbon - Containing by weight 0.45% or more of - - Containing by weight 0.25% or more but less than 0.45% of carbon - carbon: - - - Steel core wire of a kind used for steel reinforced aluminium conductors (ACSR) - - - Other - Plated or coated with other base metals: - - Containing by weight carbon: - - - Plated or coated with tin - - - Other - - Containing by weight 0.25% or more of carbon but less than 0.6% of carbon: - - - Plated or coated with tin - - - Other - - Containing by weight 0.6% or more of carbon: less than 0.25% of - - - Copper alloy coated steel wire of a kind used in the manufacture of pneumatic rubber tyres (bead wire) 7217.30.32 7217.30.39 7217.90 - - - Other, plated or coated with tin - - - Other - Other: 12
ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) less than 0.25% of - - Containing by weight carbon - -
 Other in ingots or other primary Stainless steel forms; semi-finished products of stainless steel.
- Ingots and other primary forms - Other: - - Of section - - Other than square) cross- rectangular (other Flat-rolled products of stainless steel, of a width of 600 mm or more.
- Not further worked than hot-rolled, in coils: - - Of a thickness exceeding 10 mm - - Of a thickness of 4.75 mm or more but not exceeding 10 mm - - Of a thickness of 3 mm or more but less than 4.75 mm - - Of a thickness of less than 3 mm - Not further worked than hot-rolled, not in coils: further worked than cold-rolled (cold- - - Of a thickness exceeding 10 mm - - Of a thickness of 4.75 mm or more but not exceeding 10 mm - - Of a thickness of 3 mm or more but less than 4.75 mm - - Of a thickness of less than 3 mm - Not reduced): - - Of a thickness of 4.75 mm or more - - Of a thickness of 3 mm or more but less than 4.75 mm - - Of a thickness exceeding 1 mm but less than 3 mm - - Of a thickness of 0.5 mm or more but not exceeding 1 mm - - Of a thickness of less than 0.5 mm - Other Flat-rolled products of stainless steel, of a width of less than 600 mm.
- Not further worked than hot-rolled: - - Of a thickness of 4.75 mm or more: - - - Hoop and strip, of a width not exceeding 400 mm - - - Other - - Of a thickness of less than 4.75 mm: - - - Hoop and strip, of a width not exceeding 400 mm - - - Other - Not reduced): - - Hoop and strip, of a width not exceeding 400 mm - - Other - Other: - - Hoop and strip, of a width not exceeding 400 mm - - Other further worked than cold-rolled (cold- Bars and rods, hot-rolled, wound coils, of stainless steel.
in irregularly Other bars and rods of stainless steel; angles, shapes and sections of stainless steel.
- Bars and rods, not rolled, hot-drawn or extruded: - - Of circular cross-section further worked than hot- ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 7222.19.00 7222.20 7222.20.10 7222.20.90
24 (%) - - Other - Bars and rods, not further worked than cold- formed or cold-finished: - - Of circular cross-section - - Other - Other bars and rods: - - Of circular cross-section - - Other - Angles, shapes and sections: - - Not further worked than hot-rolled, hot-drawn or extruded - - Other Wire of stainless steel.
Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel.

- Ingots and other primary forms - Other in further worked than hot-rolled, Flat-rolled products of other alloy steel, of a width of 600 mm or more.
- Of silicon-electrical steel: - - Grain-oriented - - Other - Other, not coils: - - Of high speed steel - - Other - Other, not further worked than hot-rolled, not in coils: - - Of high speed steel - - Other - Other, not further worked than cold-rolled (cold- reduced): - - Of high speed steel - - Other - Other: - - Electrolytically plated or coated with zinc: - - - Of high speed steel - - - Other - - Otherwise plated or coated with zinc: - - - Of high speed steel - - - Other - - Other: - - - Of high speed steel - - - Other Flat-rolled products of other alloy steel, of a width of less than 600 mm.
- Of silicon-electrical steel: - - Grain-oriented: - - - Hoop and strip, of a width not exceeding 400 mm - - - Other - - Other: - - - Hoop and strip, of a width not exceeding 400 mm - - - Other - Of high speed steel: - - Hoop and strip, of a width not exceeding 400 mm - - Other - Other: - - Not further worked than hot-rolled: - - - Hoop and strip, of a width not exceeding 400 mm - - - Other - Not - reduced): further worked than cold-rolled (cold- 0 10 10 10 10 0 0 10 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 2069 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - - Hoop and strip, of a width not exceeding 400 mm - - - Other - - Other: - - - Hoop and strip, of a width not exceeding 400 mm: - - - - Plated or coated with zinc - - - - Other - - - Other: - - - - Plated or coated with zinc - - - - Other in irregularly Bars and rods, hot-rolled, wound coils, of other alloy steel.
- Of high speed steel - Of silico-manganese steel - Other Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel.
- Bars and rods, of high speed steel: - - Of circular cross-section - - Other - Bars and rods, of silico-manganese steel: - - Of circular cross-section: - - - Not further worked than hot-rolled, hot-drawn or extruded - - - Other - - Other: - - - Not further worked than hot-rolled, hot-drawn or extruded - - - Other - Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded: - - Of circular cross-section - - Other - Other bars and rods, not further worked than forged: - - Of circular cross-section - - Other - Other bars and rods, not further worked than cold-formed or cold-finished: - - Of circular cross-section - - Other - Other bars and rods: - - Of circular cross-section - - Other - Angles, shapes and sections: - - Not further worked than hot-rolled, hot-drawn or extruded - - Other - Hollow drill bars and rods: - - Containing by weight 0.6% or more of carbon: - - - Of circular cross-section - - - Other - - Other Wire of other alloy steel.
- Of silico-manganese steel - Other: - - Of high speed steel - - Other 73 Chapter 73 - Articles of iron or steel ANNEX I - VIET NAM - 2070 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%)
 Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 73.01 7301.10.00 7301.20.00 73.02 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded and sections, of iron or steel.
- Sheet piling - Angles, shapes and sections angles, shapes track tramway Railway or construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails.
(cross-ties), sleepers 7302.10.00 7302.30.00 7302.40.00 7302.90 7302.90.10 7302.90.90 - Rails - Switch blades, crossing frogs, point rods and other crossing pieces - Fish-plates and sole plates - Other: - - Sleepers (cross-ties) - - Other 73.03 Tubes, pipes and hollow profiles, of cast iron.
7303.00.11 7303.00.19 7303.00.90 73.04 7304.11.00 7304.19.00 7304.22.00 7304.23.00 7304.24.00 7304.29.00 7304.31 7304.31.10 7304.31.20 7304.31.40 7304.31.90 7304.39 7304.39.20 7304.39.40 7304.39.90 7304.41.00 7304.49.00 7304.51 7304.51.10 7304.51.90 7304.59.00 - Tubes and pipes: - - Hubless tubes and pipes - - Other - Other Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.
- Line pipe of a kind used for oil or gas pipelines: - - Of stainless steel - - Other - Casing, tubing and drill pipe, of a kind used in drilling for oil or gas: - - Drill pipe of stainless steel - - Other drill pipe - - Other, of stainless steel - - Other - Other, of circular cross-section, of iron or non- alloy steel: - - Cold-drawn or cold-rolled (cold-reduced): - - - Drillrod casing and tubing with pin and box threads - - - High-pressure pipe - - - Other, having an external diameter of less than 140 mm and containing less than 0.45% by weight of carbon - - - Other - - Other: - - - High-pressure pipe - - - Other, having an external diameter of less than 140 mm and containing less than 0.45% by weight of carbon - - - Other - Other, of circular cross-section, of stainless steel: - - Cold-drawn or cold-rolled (cold-reduced) - - Other - Other, of circular cross-section, of other alloy steel: - - Cold-drawn or cold-rolled (cold-reduced): - - - Drillrod casing and tubing with pin and box threads - - - Other - - Other ANNEX I - VIET NAM - 2071 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 7304.90 7304.90.10 7304.90.30 - Other: - - High-pressure pipe - - Other, having an external diameter of less than 140 mm and containing less than 0.45% by weight of carbon 7304.90.90 - - Other 73.05 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel.
- Line pipe of a kind used for oil or gas pipelines: - - Longitudinally submerged arc welded - - Other, longitudinally welded: - - - Electric resistance welded (ERW) - - - Other - - Other: - - - Spiral or helical submerged arc welded - - - Other - Casing of a kind used in drilling for oil or gas - Other, welded: - - Longitudinally welded: - - - Stainless steel pipes and tubes - - - Other - - Other: - - - High-pressure pipe - - - Other - Other Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.
- Line pipe of a kind used for oil or gas pipelines: - - Welded, of stainless steel: - - - Longitudinally electric resistance welded (ERW) - - - Spiral or helical submerged arc welded - - - Other - - Other: - - - Longitudinally electric resistance welded (ERW) - - - Spiral or helical submerged arc welded - - - Other - Casing and tubing of a kind used in drilling for oil or gas: - - Welded, of stainless steel - - Other - Other, welded, of circular cross-section, of iron or non-alloy steel: - - Boiler tubes fluororesin-coated or zinc- - chromated steel tubes with an external diameter not exceeding 15 mm - Copper-plated, - - Pipe of a kind used to make sheath pipe (heater pipe) for heating elements of electric flat irons or rice cookers, with an external diameter not exceeding 12 mm - - High-pressure pipe - - Other - Other, welded, of circular cross-section, of stainless steel: - - Boiler tubes - - Stainless steel pipes and tubes, with an external diameter exceeding 105 mm - - Pipes and tubes containing by weight at least 30% of nickel, with an external diameter not exceeding 10 mm 0
ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 0
- - Other - Other, welded, of circular cross-section, of other alloy steel: - - Boiler tubes - - Other - Other, welded, of non-circular cross-section: - - Of square or rectangular cross-section - - Of other non-circular cross-section - Other: - - Copper brazed pipes and tubes - - Other Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.
- Cast fittings: - - Of non-malleable cast iron: - - - Hubless tube or pipe fittings - - - Other - - Other - Other, of stainless steel: - - Flanges: - - - Having an internal diameter of less than 15 cm - - - Other - - Threaded elbows, bends and sleeves: - - - Having an internal diameter of less than 15 cm - - - Other - - Butt welding fittings: - - - Having an internal diameter of less than 15 cm - - - Other - - Other: - - - Having an internal diameter of less than 15 cm - - - Other - Other: - - Flanges: - - - Having an internal diameter of less than 15 cm - - - Other - - Threaded elbows, bends and sleeves: - - - Having an internal diameter of less than 15 cm - - - Other - - Butt welding fittings: - - - Having an internal diameter of less than 15 cm - - - Other - - Other: - - - Having an internal diameter of less than 15 cm - - - Other Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel.
7308.10 7308.10.10 7308.10.90 - Bridges and bridge-sections: - - Prefabricated modular type joined by shear connectors - - Other ANNEX I - VIET NAM - 2073 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 7.5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) and - Towers and lattice masts: - - Towers: - - - Prefabricated modular type joined by shear connectors - - - Other - - Lattice masts: - - - Prefabricated modular type joined by shear connectors - - - Other - Doors, windows thresholds for doors - Equipment for scaffolding, shuttering, propping or pit-propping: - - Prefabricated modular type joined by shear connectors - - Other - Other: - - Prefabricated modular type joined by shear connectors - - Corrugated and curved galvanised plates or sheets prepared for use in conduits, culverts or tunnels frames their and - - Rails for ships - - Perforated cable trays - - Other: - - - Guardrails - - - Other Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment.
- Of a kind used for the conveyance or packing of goods: - - Lined or heat-insulated - - Other - Other: - - Lined or heat-insulated - - Other Tanks, casks, drums, cans, boxes and similar containers, than for any material compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.
(other - Of a capacity of 50 l or more: - - Of tinplate - - Other - Of a capacity of less than 50 l: - - Cans which are to be closed by soldering or crimping: - - - Of a capacity of less than 1 l - - - Other: - - - - Of tinplate - - - - Other - - Other: - - - Of a capacity of less than 1 l - - - Other: - - - - Of tinplate - - - - Other Containers for compressed or liquefied gas, of iron or steel.
- Seamless steel cylinders: - - Of a capacity of less than 30 l 3 3 5 5 12 3 3 10 10 10 10 10 10 5 5 5 5 12 12 15 10 12 15 10 10 20 ANNEX I - VIET NAM - 2074 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 7311.00.22 7311.00.29 7311.00.93 7311.00.94 7311.00.99 73.12 7312.10 7312.10.10 7312.10.20 7312.10.91 7312.10.99 7312.90.00 7313.00.00 73.14 7314.12.00 7314.14.00 7314.19 7314.19.10 7314.19.90 7314.20.00 7314.31.00 7314.39.00 7314.41.00
 7314.42.00 7314.49.00 7314.50.00 73.15 7315.11 7315.11.10 7315.11.91 7315.11.99 7315.12 7315.12.10 7315.12.90 7315.19 7315.19.10 7315.19.90 7315.20.00 7315.81.00 7315.82.00 7315.89 - - Of a capacity of 30 l or more, but less than 110 l - - Other - Other: - - Of a capacity of less than 30 l - - Of a capacity of 30 l or more, but less than 110 l - - Other flattened strands and non- Stranded wire, ropes, cables, plaited bands, iron or steel, not slings and the like, of electrically insulated.
- Stranded wire, ropes and cables: - - Locked coils, rotating wire ropes - - Plated or coated with brass and of a diameter not exceeding 3 mm - - Other: - - - Prestressing steel strand - - - Other - Other Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel.

Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.
- Woven cloth: - - Endless bands for machinery, of stainless steel - - Other woven cloth, of stainless steel - - Other: - - - Endless bands for machinery other than of stainless steel - - - Other - Grill, netting and fencing, welded at the intersection, of wire with a maximum cross- sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more - Other grill, netting and fencing, welded at the intersection: - - Plated or coated with zinc - - Other - Other cloth, grill, netting and fencing: - - Plated or coated with zinc - - Coated with plastics - - Other - Expanded metal Chain and parts thereof, of iron or steel.
- Articulated link chain and parts thereof: - - Roller chain: - - - Bicycle or motorcycle chain - - - Other: - - - - Transmission type, of a pitch length of not less than 6 mm and not more than 32 mm - - - - Other - - Other chain: - - - Bicycle or motorcycle chain - - - Other - - Parts: - - - Of bicycle or motorcycle chain - - - Other - Skid chain - Other chain: - - Stud-link - - Other, welded link - - Other: 0
ANNEX I - VIET NAM - 2075 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 7315.89.10 7315.89.90 7315.90 7315.90.20 7315.90.90 7316.00.00 73.17 - - - Bicycle or motorcycle chain - - - Other - Other parts: - - Of bicycle or motorcycle chain - - Other Anchors, grapnels and parts thereof, of iron or steel.
Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper.
7317.00.10 7317.00.20 7317.00.90 - Wire nails - Staples - Other 73.18 7318.11.00 7318.12.00 7318.13.00 7318.14.00 7318.15.00 7318.16.00 7318.19.00 7318.21.00 7318.22.00 7318.23.00 7318.24.00 7318.29.00 73.19 7319.40.00 7319.90 7319.90.10 7319.90.90 73.20 7320.10 7320.10.11 7320.10.19 7320.10.90 7320.20 7320.20.10 7320.20.90 7320.90 7320.90.10 7320.90.90 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel.
- Threaded articles: - - Coach screws - - Other wood screws - - Screw hooks and screw rings - - Self-tapping screws - - Other screws and bolts, whether or not with their nuts or washers - - Nuts - - Other - Non-threaded articles: - - Spring washers and other lock washers - - Other washers - - Rivets - - Cotters and cotter-pins - - Other Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included.
- Safety pins and other pins - Other: - - Sewing, darning or embroidery needles - - Other - - Suitable for use on motor vehicles of - Suitable for use on motor vehicles or Springs and leaves for springs, of iron or steel.
- Leaf-springs and leaves therefor: - machinery of heading 84.29 or 84.30: - heading 87.02, 87.03 or 87.04 - - - Other - - Other - Helical springs: - machinery of heading 84.29 or 84.30 - - Other - Other: - - Suitable for use on motor vehicles - - Other - Suitable for use on motor vehicles or ANNEX I - VIET NAM - Year 25 and Subsequent Years (%) 30 0 30 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel.
- Cooking appliances and plate warmers: - - For gas fuel or for both gas and other fuels - - For liquid fuel - - Other, including appliances for solid fuel - Other appliances: - - For gas fuel or for both gas and other fuels - - For liquid fuel - - Other, including appliances for solid fuel - Parts: - - Of kerosene stoves - - Of cooking appliances and plate warmers using gas fuel - - Other Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel.
- Radiators and parts thereof: - - Of cast iron - - Other - Other Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.
- Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like - Other: - - Of cast iron, not enamelled: - - - Kitchenware - - - Ashtrays - - - Other - - Of cast iron, enamelled - - Of stainless steel: - - - Kitchenware - - - Ashtrays - - - Other - - Of enamelled - - Other: - - - Kitchenware - - - Ashtrays - - - Other iron) or steel, iron (other than cast Sanitary ware and parts thereof, of iron or steel.
- Sinks and wash basins, of stainless steel: - - Kitchen sinks - - Other - Baths: - - Of cast iron, whether or not enamelled: - - - Long shaped bathtubs - - - Other - - Other - Other, including parts: - - Flushing water closets or urinals (fixed type) 7324.90.30 - - Bedpans and portable urinals ANNEX I - VIET NAM - 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 7324.90.91 7324.90.93 7324.90.99 73.25 7325.10 7325.10.20 7325.10.90 7325.91.00 7325.99 7325.99.20 7325.99.90 73.26 7326.11.00 7326.19.00 7326.20 7326.20.50 7326.20.90 7326.90 7326.90.10 7326.90.30 7326.90.60 7326.90.70 7326.90.91 7326.90.99 - - Other: - - - Parts of kitchen sinks or bathtubs - - - Parts of flushing water closets or urinals (fixed type) - - - Other Other cast articles of iron or steel.
- Of non-malleable cast iron: - - Manhole covers, gratings and frames therefor - - Other - Other: - - Grinding balls and similar articles for mills - - Other: - - therefor - - - Other - Manhole covers, gratings and frames Other articles of iron or steel.
- Forged or stamped, but not further worked: - - Grinding balls and similar articles for mills - - Other - Articles of iron or steel wire: - - Poultry cages and the like - - Other - Other: - - Ships' rudders - - Stainless steel clamp assemblies with rubber sleeves of a kind used for hubless cast iron pipes and pipe fittings - - Bunsen burners - - Horseshoes; riding boot spurs - - Other: - - - Cigarette cases and boxes - - - Other 74 Chapter 74 - Copper and articles thereof 7401.00.00 Copper mattes; cement copper (precipitated copper).
7402.00.00 Unrefined copper; electrolytic refining.

copper anodes for 74.03 7403.11.00 7403.12.00 7403.13.00 7403.19.00 7403.21.00 7403.22.00 7403.29.00 and alloys, copper copper Refined unwrought.

- Refined copper: - - Cathodes and sections of cathodes - - Wire-bars - - Billets - - Other - Copper alloys: - - Copper-zinc base alloys (brass) - - Copper-tin base alloys (bronze) - - Other copper alloys (other than master alloys of heading 74.05) 7404.00.00 Copper waste and scrap.
7405.00.00 Master alloys of copper.

74.06 7406.10.00 7406.20.00 74.07 7407.10 7407.10.30 7407.10.40 7407.21.00 Copper powders and flakes.

- Powders of non-lamellar structure - Powders of lamellar structure; flakes Copper bars, rods and profiles.
- Of refined copper: - - Profiles - - Bars and rods - Of copper alloys: - - Of copper-zinc base alloys (brass) ANNEX I - VIET NAM - 2078 HS Code Product Description Base rate
0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 7407.29.00 - - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Year 25 and Subsequent Years (%) 0 74.08 7408.11 7408.11.10 7408.11.90 7408.19.00 7408.21.00 7408.22.00 - - Of which the maximum cross-sectional - Of which the maximum cross-sectional Copper wire.
- Of refined copper: - dimension exceeds 6 mm: - dimension does not exceed 14 mm - - - Other - - Other - Of copper alloys: - - Of copper-zinc base alloys (brass) - - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) 7408.29.00 - - Other 74.09 7409.11.00 7409.19.00 7409.21.00 7409.29.00 7409.31.00 7409.39.00 7409.40.00 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.
- Of refined copper: - - In coils - - Other - Of copper-zinc base alloys (brass): - - In coils - - Other - Of copper-tin base alloys (bronze): - - In coils - - Other - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) 7409.90.00 - Of other copper alloys 74.10 Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.15 mm.
7410.11.00 7410.12.00 7410.21.00 7410.22.00 74.11 7411.10.00 7411.21.00 7411.22.00 - Not backed: - - Of refined copper - - Of copper alloys - Backed: - - Of refined copper - - Of copper alloys Copper tubes and pipes.
- Of refined copper - Of copper alloys: - - Of copper-zinc base alloys (brass) - - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) 7411.29.00 - - Other 74.12 7412.10.00 7412.20 7412.20.10 7412.20.90 74.13 Copper tube or pipe fittings (for example, couplings, elbows, sleeves).

- Of refined copper - Of copper alloys: - - Of copper-zinc base alloys (brass) - - Other Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated.
10 5 10 3 0 0 3 0 0 0 0 0 0 0 0 0 0 0 5 5 5 3 0 0 0 7413.00.10 7413.00.90 - Of a diameter not exceeding 28.28 mm - Other 15 ANNEX I - VIET NAM - 2079 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 74.15 7415.10 7415.10.10 7415.10.20 7415.10.90 7415.21.00 7415.29.00 7415.33 7415.33.10 7415.33.20 7415.39.00 74.18 7418.10 7418.10.10 7418.10.30 Nails, tacks, drawing pins, staples (other
 than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, washers (including spring washers) and similar articles, of copper.
cotter-pins, cotters, - Nails and tacks, drawing pins, staples and similar articles: - - Nails - - Staples - - Other - Other articles, not threaded: - - Washers (including spring washers) - - Other - Other threaded articles: - - Screws; bolts and nuts: - - - Screws - - - Bolts and nuts - - Other Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper.
- Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like: - - Pot scourers and scouring or polishing pads, gloves and the like - - Cooking or heating apparatus of a kind used for household purposes, non-electric and parts thereof 7418.10.90 7418.20.00 - - Other - Sanitary ware and parts thereof 74.19 7419.10.00 7419.91.00 7419.99 7419.99.31 7419.99.39 7419.99.40 7419.99.50 7419.99.60 Other articles of copper.
- Chain and parts thereof - Other: - - Cast, moulded, stamped or forged, but not further worked - - Other: - - - Cloth (including endless bands), grill and netting, of copper wire; expanded metal of copper: - - - - For machinery - - - - Other - - - Springs - - - Cigarette cases or boxes - - - Cooking or heating apparatus, other than of a kind used for domestic purposes, and parts thereof 7419.99.70 7419.99.90 - - - Articles specially designed for use during religious rites - - - Other 75 75.01 Chapter 75 - Nickel and articles thereof Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy.
7501.10.00 7501.20.00 - Nickel mattes - Nickel oxide sinters and other products of nickel metallurgy intermediate 75.02 7502.10.00 7502.20.00 Unwrought nickel.

- Nickel, not alloyed - Nickel alloys 7503.00.00 Nickel waste and scrap.
ANNEX I - VIET NAM - 2080 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 7504.00.00 Nickel powders and flakes.
75.05 7505.11.00 7505.12.00 7505.21.00 7505.22.00 75.06 7506.10.00 7506.20.00 75.07 7507.11.00 7507.12.00 7507.20.00 75.08 7508.10.00 7508.90 7508.90.30 7508.90.40 7508.90.50 7508.90.90 Nickel bars, rods, profiles and wire.

- Bars, rods and profiles: - - Of nickel, not alloyed - - Of nickel alloys - Wire: - - Of nickel, not alloyed - - Of nickel alloys Nickel plates, sheets, strip and foil.
- Of nickel, not alloyed - Of nickel alloys Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves).

- Tubes and pipes: - - Of nickel, not alloyed - - Of nickel alloys - Tube or pipe fittings Other articles of nickel.
- Cloth, grill and netting, of nickel wire - Other: - - Bolts and nuts - - Other articles suitable for use in construction - Electroplating anodes, - produced by electrolysis - - Other including those 76 Chapter 76 - Aluminium and articles thereof 76.01 7601.10.00 7601.20.00 Unwrought aluminium.

- Aluminium, not alloyed - Aluminium alloys 7602.00.00 Aluminium waste and scrap.

76.03 7603.10.00 7603.20.00 76.04 7604.10 7604.10.10 7604.10.90 7604.21 7604.21.10 Aluminium powders and flakes.
- Powders of non-lamellar structure - Powders of lamellar structure; flakes Aluminium bars, rods and profiles.
- Of aluminium, not alloyed: - - Bars and rods - - Other - Of aluminium alloys: - - Hollow profiles: - - - Perforated tube profiles of a kind suitable for use in evaporator coils of motor vehicle air conditioning machines 7604.21.90 7604.29 7604.29.10 7604.29.30 - - - Other - - Other: - - - Extruded bars and rods - - - Y-shaped profiles for zip fasteners, in coils 7604.29.90 - - - Other 76.05 7605.11.00 7605.19 7605.19.10 7605.19.90 - Of which the maximum cross-sectional Aluminium wire.
- Of aluminium, not alloyed: - dimension exceeds 7 mm - - Other: - - - Of a diameter not exceeding 0.0508 mm - - - Other - Of aluminium alloys: ANNEX I - VIET NAM - 2081 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%)
 Year 24 (%) Year 25 and Subsequent Years (%) 7605.21.00 7605.29.00 76.06 7606.11 7606.11.10 7606.11.90 7606.12 7606.12.10 7606.12.20 7606.12.31 7606.12.39 7606.12.90 7606.91.00 7606.92.00 76.07 7607.11.00 7607.19.00 7607.20.00 76.08 7608.10.00 7608.20.00 7609.00.00 76.10 7610.10.00 7610.90 7610.90.20 7610.90.90 7611.00.00 - Of which the maximum cross-sectional - dimension exceeds 7 mm - - Other Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm.
- Rectangular (including square): - - Of aluminium, not alloyed: - - - Plain or figured by rolling or pressing, not otherwise surface treated - - - Other - - Of aluminium alloys: - - - Can stock including end stock and tab stock, in coils - - - Aluminium plates, not sensitised, of a kind used in the printing industry - - - Sheets: - - exceeding 1 m in width, in coils - - - - Other - - - Other - Other: - - Of aluminium, not alloyed - - Of aluminium alloys - Of aluminium alloy 5082 or 5182, - (whether or not printed or Aluminium foil backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm.
- Not backed: - - Rolled but not further worked - - Other - Backed Aluminium tubes and pipes.

- Of aluminium, not alloyed - Of aluminium alloys Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves).
Aluminium (excluding structures prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures.
and their frames - Doors, windows thresholds for doors - Other: - - Internal or external floating roofs for storage tanks - - Other and Aluminium reservoirs, tanks, vats and similar containers, than for any material compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment.
(other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 2082 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 76.12 containers tubular (including containers), Aluminium casks, drums, cans, boxes and or similar collapsible any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.
rigid for 7612.10.00 7612.90 7612.90.10 7612.90.90 7613.00.00 - Collapsible tubular containers - Other: - - Seamless containers of a kind suitable for fresh milk - - Other Aluminium containers for compressed or liquefied gas.

76.14 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated.
7614.10 7614.10.11 7614.10.12 7614.10.19 7614.10.90 7614.90 7614.90.11 7614.90.12 7614.90.19 7614.90.90 76.15 7615.10 7615.10.10 7615.10.90 7615.20 7615.20.20 7615.20.90 76.16 7616.10 7616.10.10 7616.10.20 7616.10.90 7616.91.00 7616.99 7616.99.20 7616.99.30 7616.99.40 7616.99.60 - With steel core: - - Cables: - - - Of a diameter not exceeding 25.3 mm - - - Of a diameter exceeding 25.3 mm but not exceeding 28.28 mm - - - Other - - Other - Other: - - Cables: - - - Of a diameter not exceeding 25.3 mm - - - Of a diameter exceeding 25.3 mm but not exceeding 28.28 mm - - - Other - - Other Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium.
- Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like: - - Pot scourers and scouring or polishing pads, gloves and the like - - Other - Sanitary ware and parts thereof: - - Bedpans, urinals and chamber-pots - - Other tacks, staples (other Other articles of aluminium.
- Nails, than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles: - - Nails - - Staples and hooks; bolts and nuts - - Other - Other: - - Cloth, grill, netting and fencing, of aluminium wire - - Other: - - - Ferrules of a kind suitable for use in the manufacture of pencils - - - Slugs, round, of such dimension that the thickness exceeds one-tenth of the diameter - - - Bobbins, spools, reels and similar supports for textile yarn - - - Spouts and cups of a kind used for latex collection - - - Other: ANNEX I - VIET NAM - 2083 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%)
 Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 7616.99.91 7616.99.92 7616.99.99 - - - - Cigarette cases or boxes; blinds - - - - Expanded metal - - - - Other 15 15 15 0 13.5 0 0 12 0 0 10.5 0 78 Chapter 78 - Lead and articles thereof 78.01 7801.10.00 7801.91.00 7801.99.00 Unwrought lead.
- Refined lead - Other: - principal other element - - Other - Containing by weight antimony as the 7802.00.00 Lead waste and scrap.

78.04 7804.11.00 Lead plates, sheets, strip and foil; powders and flakes.

- Plates, sheets, strip and foil: - - Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm lead 7804.19.00 7804.20.00 - - Other - Powders and flakes 78.06 7806.00.20 7806.00.30 7806.00.90 79 79.01 7901.11.00 Other articles of lead.
- Bars, rods, profiles and wire - Tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) - Other Chapter 79 - Zinc and articles thereof Unwrought zinc.

- Zinc, not alloyed: - - Containing by weight 99.99% or more of zinc 7901.12.00 - - Containing by weight less than 99.99% of zinc 7901.20.00 - Zinc alloys 7902.00.00 Zinc waste and scrap.

79.03 7903.10.00 7903.90.00 Zinc dust, powders and flakes.

- Zinc dust - Other 7904.00.00 Zinc bars, rods, profiles and wire.
79.05 7905.00.30 7905.00.90 79.07 7907.00.30 7907.00.40 7907.00.91 7907.00.92 7907.00.99 Zinc plates, sheets, strip and foil.

- Foil of a thickness not exceeding 0.25 mm - Other Other articles of zinc.
- Gutters, roof capping, skylight frames and other fabricated building components - Tubes, pipes and tube or pipe fittings (for example couplings, elbows, sleeves) - Other: - - Cigarette cases or boxes; ashtrays - - Other household articles - - Other 80 Chapter 80 - Tin and articles thereof 80.01 8001.10.00 8001.20.00 Unwrought tin.

- Tin, not alloyed - Tin alloys 8002.00.00 Tin waste and scrap.

80.03 Tin bars, rods, profiles and wire.
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 0 10 10 10 7. 4. 1. ANNEX I - VIET NAM - 2084 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8003.00.10 8003.00.90 - Soldering bars - Other 80.07 8007.00.20 8007.00.30 8007.00.40 8007.00.91 8007.00.92 8007.00.99 81
 81.01 8101.10.00 8101.94.00 8101.96.00 8101.97.00 8101.99 8101.99.10 Other articles of tin.
- Plates, sheets and strip, of a thickness exceeding 0.2 mm - Foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; powders and flakes - Tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) - Other: - - Cigarette cases or boxes; ashtrays - - Other household articles - - Other Chapter 81 - Other base metals; cermets; articles thereof Tungsten (wolfram) and articles thereof, including waste and scrap.
- Powders - Other: - - Unwrought tungsten, including bars and rods obtained simply by sintering - - Wire - - Waste and scrap - - Other: - - - Bars and rods, other than those obtained simply by sintering; profiles, sheets, strip and foil 8101.99.90 - - - Other 81.02 8102.10.00 8102.94.00 8102.95.00 8102.96.00 8102.97.00 8102.99.00 81.03 8103.20.00 8103.30.00 8103.90.00 81.04 8104.11.00 8104.19.00 8104.20.00 8104.30.00 8104.90.00 81.05 including Molybdenum and articles thereof, waste and scrap.
- Powders - Other: - - Unwrought molybdenum, including bars and rods obtained simply by sintering - - Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil - - Wire - - Waste and scrap - - Other including including bars and rods Tantalum and articles thereof, waste and scrap.

- Unwrought tantalum, obtained simply by sintering; powders - Waste and scrap - Other including least 99.8% by weight of - Containing at Magnesium and articles thereof, waste and scrap.
- Unwrought magnesium: - magnesium - - Other - Waste and scrap - Raspings, according to size; powders - Other turnings and granules, graded Cobalt mattes intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap.
other and 10 3 3 3 5 20 20 20 ANNEX I - VIET NAM - 2085 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8105.20 - Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders: 8105.20.10 8105.20.90 8105.30.00 8105.90.00 81.06 8106.00.10
 - - Unwrought cobalt - - Other - Waste and scrap - Other Bismuth and articles thereof, including waste and scrap.
- Unwrought bismuth; waste and scrap; powders 8106.00.90 - Other Cadmium and articles thereof, waste and scrap.
- Unwrought cadmium; powders - Waste and scrap - Other including Titanium and articles thereof, including waste and scrap.

- Unwrought titanium; powders - Waste and scrap - Other Zirconium and articles thereof, waste and scrap.

- Unwrought zirconium; powders - Waste and scrap - Other Antimony and articles thereof, waste and scrap.

- Unwrought antimony; powders - Waste and scrap - Other including including Manganese and articles thereof, waste and scrap.
including indium, hafnium, Beryllium, chromium, germanium, vanadium, gallium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap.

- Beryllium: - - Unwrought; powders - - Waste and scrap - - Other - Chromium: - - Unwrought; powders - - Waste and scrap - - Other - Thallium: - - Unwrought; powders - - Waste and scrap - - Other - Other: - - Unwrought; waste and scrap; powders - - Other Cermets and articles thereof, including waste and scrap.
Chapter 82 - Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal ANNEX I - VIET NAM - 2086 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%)
 Year 24 (%) Year 25 and Subsequent Years (%) and hooks Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
hewing similar - Spades and shovels - Mattocks, picks, hoes and rakes: - - Hoes and rakes - - Other - Axes, bill hooks and similar hewing tools - Secateurs and similar one-handed pruners and shears (including poultry shears) - Hedge shears, two-handed pruning shears and similar two-handed shears - Other hand tools of a kind used in agriculture, horticulture or forestry Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades).
- Hand saws - Band saw blades: - - Blanks - - Other - Circular saw blades (including slitting or slotting saw blades): - - With working part of steel: - - - Blanks - - - Other - - Other, including parts - Chain saw blades - Other saw blades: - - Straight saw blades, for working metal - - Other: - - - Straight saw blades - - - Other Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe- cutters, bolt croppers, perforating punches and similar hand tools.
- Files, rasps and similar tools cutting (including - Pliers tweezers and similar tools - Metal cutting shears and similar tools - Pipe-cutters, bolt croppers, perforating punches and similar tools pincers, pliers), Hand-operated and wrenches spanners (including torque meter wrenches but not interchangeable including tap wrenches); spanner sockets, with or without handles.
- Hand-operated spanners and wrenches: - - Non-adjustable - - Adjustable - Interchangeable spanner sockets, with or without handles Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools; anvils; portable forges; hand- or pedal- operated grinding wheels with frameworks.
8205.10.00 8205.20.00 - Drilling, threading or tapping tools - Hammers and sledge hammers ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8205.30.00 8205.40.00 8205.51 8205.51.10 8205.51.90 8205.59.00 8205.60.00 8205.70.00 8205.90.00 tools hand glaziers’ (including - Planes, chisels, gouges and similar cutting tools for working wood - Screwdrivers - Other diamonds): - - Household tools: - - - Flat irons - - - Other - - Other - Blow lamps - Vices, clamps and the like - Other, including sets of articles of two or more subheadings of this heading 8206.00.00 Tools of two or more of the headings 82.02 to
 82.05, put up in sets for retail sale.
82.07 8207.13.00 8207.19.00 8207.20.00 8207.30.00 8207.40.00 8207.50.00 8207.60.00 8207.70.00 8207.80.00 8207.90.00 82.08 8208.10.00 8208.20.00 8208.30.00 8208.40.00 8208.90.00 8209.00.00 8210.00.00 82.11 8211.10.00 8211.91.00 8211.92 8211.92.50 8211.92.90 8211.93 8211.93.20 8211.93.90 example, Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools.
pressing, for - Rock drilling or earth boring tools: - - With working part of cermets - - Other, including parts - Dies for drawing or extruding metal - Tools for pressing, stamping or punching - Tools for tapping or threading - Tools for drilling, other than for rock drilling - Tools for boring or broaching - Tools for milling - Tools for turning - Other interchangeable tools Knives and cutting blades, for machines or for mechanical appliances.
- For metal working - For wood working - For kitchen appliances or for machines used by the food industry - For machines - Other agricultural, horticultural forestry or Plates, sticks, unmounted, of cermets.

tips and the like for tools, mechanical appliances, Hand-operated weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink.

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor.
- Sets of assorted articles - Other: - - Table knives having fixed blades - - Other knives having fixed blades: - - - Of a kind used for agriculture, horticulture or forestry - - - Other - - Knives having other than fixed blades: - - - Of a kind used for agriculture, horticulture or forestry - - - Other ANNEX I - VIET NAM - 2088 HS
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - Blades: - - - For knives of a kind used for agriculture, horticulture or forestry - - - Other - - Handles of base metal Razors and razor blades (including razor blade blanks in strips).
- Razors - Safety razor blades, blanks in strips: - - Double-edged razor blades - - Other - Other parts including razor blade Scissors, tailors’ shears and similar shears, and blades therefor.

Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files).
- Paper knives, pencil sharpeners and blades therefor - Manicure or pedicure sets and instruments (including nail files) - Other letter openers, erasing knives, ladles, skimmers, forks, cake- fish-knives, butter-knives, sugar Spoons, servers, tongs and similar kitchen or tableware.
- Sets of assorted articles containing at least one article plated with precious metal - Other sets of assorted articles - Other: - - Plated with precious metal - - Other Chapter 83 - Miscellaneous articles of base metal Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal.
- Padlocks - Locks of a kind used for motor vehicles - Locks of a kind used for furniture - Other locks: - - Handcuffs - - Other - Clasps and frames with clasps, incorporating locks - Parts - Keys presented separately suitable furniture, Base metal mountings, fittings and similar articles doors, for coachwork, staircases, windows, blinds, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal.
8302.10.00 8302.20 8302.20.10 - Hinges - Castors: - - Of a diameter (including tyres) exceeding 100 mm, but not exceeding 250 mm ANNEX I - VIET NAM - 2089 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 18.8 18.8 0 18.8 0 25 0 10 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%)
 Year 22 (%) Year 23 (%) Year 24 (%) fittings and similar articles - - Other - Other mountings, suitable for motor vehicles: - - Hasps - - Other - Other mountings, fittings and similar articles: - - Suitable for buildings: - - - Hasps and staples for door; hooks and eyes; bolts: - - - - Hasps - - - - Other - - - Other - - Other, suitable for furniture: - - - Hasps - - - Other - - Other: - - - Of a kind suitable for saddlery - - - Other: - - - - Hasps - - - - Other - Hat-racks, hat-pegs, brackets and similar fixtures - Automatic door closers Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong- rooms, cash or deed boxes and the like, of base metal.
Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03.

- Filing cabinets and card-index cabinets - Other: - - Of aluminium - - Other letter corners, paper clips, Fittings for loose-leaf binders or files, letter clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal.
- Fittings for loose-leaf binders or files: - - For double loop wire binders - - Other - Staples in strips: - - Of a kind for office use - - Other, of iron or steel - - Other - Other, including parts: - - Paper clips - - Other Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.
- Bells, gongs and the like: - - For cycles - - Other, of copper - - Other - Statuettes and other ornaments: - - Plated with precious metals - - Other: - - - Of copper or lead - - - Of nickel - - - Of aluminium ANNEX I - VIET NAM - 2090 2.7 2.7 2.7 0 0 0 0 2.7 0 0 1 0 0 1.3 1.3 1.3 0 0 0 0 1.3 0 0 3.3 1. 0
Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8306.29.90 8306.30 - - - Other - Photograph, picture or similar frames; mirrors: - - Of copper - - Other: - - - Metallic mirrors reflecting traffic views at road intersections or sharp corners - - - Other Flexible tubing of base metal, with or without fittings.
- Of iron or steel - Of other base metal Clasps, frames with clasps, buckles, buckle- clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal.
- Hooks, eyes and eyelets - Tubular or bifurcated rivets - Other, including parts: - - Beads - - Other Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal.
- Crown corks - Other: - - Capsules for bottles - - Top ends of aluminium cans - - Aerosol can ends, of tinplate - - Other caps for cans - - Other, of aluminium: - - - Bottle and screw caps - - - Other - - Other: - - - Bottle and screw caps - - - Other Sign-plates, name-plates, address-plates and letters and other similar plates, numbers, symbols, of base metal, excluding those of heading 94.05. rods, Wire, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying.
- Coated electrodes of base metal, for electric arc-welding - Cored wire of base metal, welding: - - Cored wire of alloy steel, containing by weight 4.5% or more of carbon and 20% or more of chromium for electric arc- - - Other - Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame: - - Cored wire of alloy steel, containing by weight 4.5% or more of carbon and 20% or more of chromium ANNEX I - VIET NAM - 2091 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%)
 Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8311.30.90 8311.90.00 - - Other - Other reactors, boilers, Chapter 84 - Nuclear machinery and mechanical appliances; parts thereof for and nuclear for apparatus Nuclear reactors; fuel elements (cartridges), reactors; non-irradiated, machinery isotopic separation.
- Nuclear reactors - Machinery and separation, and parts thereof - Fuel elements (cartridges), non-irradiated - Parts of nuclear reactors apparatus isotopic for Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers.
- Steam or other vapour generating boilers: - - Watertube boilers with a steam production exceeding 45 t per hour: - - - Electrically operated - - - Not electrically operated - - Watertube boilers with a steam production not exceeding 45 t per hour: - - - Electrically operated: - - - - Boilers with a steam production exceeding 15 t per hour - - - - Other - - - Not electrically operated: - - - - Boilers with a steam production exceeding 15 t per hour - - - - Other - - Other vapour generating boilers, hybrid boilers: - - - Electrically operated: - - - - Boilers with a steam production exceeding 15 t per hour - - - - Other - - - Not electrically operated: - - - - Boilers with a steam production exceeding 15 t per hour - - - - Other - Super-heated water boilers: - - Electrically operated - - Not electrically operated - Parts: - - Boiler bodies or shells - - Other including Central heating boilers other than those of heading 84.02.
- Boilers - Parts: - - Boiler bodies or shells - - Other soot removers, Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, super-heaters, gas recoverers); condensers for steam or other vapour power units.
- Auxiliary plant for use with boilers of heading 84.02 or 84.03: - - For use with boilers of heading 84.02 - - For use with boilers of heading 84.03 2. ANNEX I - VIET NAM - 2092 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8404.20.00 8404.90 8404.90.11 8404.90.19 8404.90.21 8404.90.29 8404.90.90 84.05 8405.10.00 - Condensers for steam or other vapour power units - Parts: - - Of goods of subheading 8404.10.10: - - - Boiler bodies or
 shells - - - Other - - Of goods of subheading 8404.10.20: - - - Boiler bodies or shells - - - Other - - Other Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers.
- Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 8405.90.00 - Parts Steam turbines and other vapour turbines.
- Turbines for marine propulsion - Other turbines: - - Of an output exceeding 40 MW - - Of an output not exceeding 40 MW - Parts Spark-ignition reciprocating or rotary internal combustion piston engines.
- Aircraft engines - Marine propulsion engines: - - Outboard motors: - - - Of a power not exceeding 22.38 kW (30hp) - - - Other - - Other: - - - Of a power not exceeding 22.38 kW (30hp) - - - Other - Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: - - Of a cylinder capacity not exceeding 50 cc - - Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: - - - Exceeding 50 cc but not exceeding 110 cc: - - - - For vehicles of heading 87.01 - - - - For vehicles of heading 87.11 - - - - Other - - - Exceeding 110 cc but not exceeding 250 cc: - - - - For vehicles of heading 87.01 - - - - For vehicles of heading 87.11 - - - - Other - - Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc: - - - For vehicles of heading 87.01 - - - For vehicles of heading 87.11 - - - Other - - Of a cylinder capacity exceeding 1,000 cc: - - - Fully assembled: - - - - For pedestrian controlled tractors, of a cylinder capacity not exceeding 1,100 cc - - - - For other vehicles of heading 87.01 - - - - For vehicles of heading 87.11 - - - - Other: - - - - - Of a cylinder capacity not exceeding 2,000 cc 0
ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8407.34.72 8407.34.73 - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc - - - - - Of a cylinder capacity exceeding 3,000 cc 8407.34.91 8407.34.92 8407.34.93 8407.34.94 8407.34.95 8407.34.99 8407.90 8407.90.10 8407.90.20 8407.90.90 84.08 8408.10 8408.10.10 8408.10.20 8408.10.90 8408.20 8408.20.10 8408.20.21 8408.20.22 8408.20.23 8408.20.93 8408.20.94 8408.20.95 8408.20.96 8408.90 8408.90.10 8408.90.50 8408.90.91 8408.90.99 84.09
 8409.10.00 8409.91 - - - Other: - - - - For pedestrian controlled tractors, of a cylinder capacity not exceeding 1,100 cc - - - - For other vehicles of heading 87.01 - - - - For vehicles of heading 87.11 - - - - Other: - - - - - Of a cylinder capacity not exceeding 2,000 cc - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc - - - - - Of a cylinder capacity exceeding 3,000 cc - Other engines: - - Of a power not exceeding 18.65 kW - - Of a power exceeding 18.65 kW but not exceeding 22.38 kW - - Other (diesel engines combustion semi-diesel Compression-ignition internal piston or engines).
- Marine propulsion engines: - - Of a power not exceeding 22.38 kW - - Of a power exceeding 22.38 kW but not exceeding 100 kW - - Other - Engines of a kind used for the propulsion of vehicles of Chapter 87: - - Fully assembled: - - - For vehicles of subheading 8701.10 - - - Other: - - - - Of a cylinder capacity not exceeding 2,000 cc - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,500 cc - - - - Of a cylinder capacity exceeding 3,500 cc - - Other: - - - For vehicles of subheading 8701.10 - - - Other: - - - - Of a cylinder capacity not exceeding 2,000 cc - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,500 cc - - - - Of a cylinder capacity exceeding 3,500 cc - Other engines: - - Of a power not exceeding 18.65 kW - - Of a power exceeding 100 kW - - Other: - - - For machinery of heading 84.29 or 84.30 - - - Other Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08.
- For aircraft engines - Other: - - Suitable for use solely or principally with spark- ignition internal combustion piston engines: - - - For machinery of heading 84.29 or 84.30: 8409.91.11 8409.91.12 8409.91.13 - - - - Carburettors and parts thereof - - - - Cylinder blocks - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm 15
ANNEX I - VIET NAM - 2094 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - - Other cylinder liners - - - - Cylinder heads and head covers - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm - - - - Other pistons - - - - Piston rings and gudgeon pins - - - - Other - - - For vehicles of heading 87.01: - - - - Carburettors and parts thereof - - - - Cylinder blocks - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm - - - - Other cylinder liners - - - - Cylinder heads and head covers - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm - - - - Other pistons - - - - Piston rings and gudgeon pins - - - - Other - - - For vehicles of heading 87.11: - - - - Carburettors and parts thereof - - - - Cylinder
 blocks; crank cases - - - - Cylinder liners - - - - Cylinder heads and head covers - - - - Pistons - - - - Piston rings and gudgeon pins - - - - Other - - - For other vehicles of Chapter 87: - - - - Carburettors and parts thereof - - - - Cylinder blocks; crank cases - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm - - - - Other cylinder liners - - - - Cylinder heads and head covers - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm - - - - Other pistons - - - - Piston rings and gudgeon pins - - - - Other - - - For vessels of Chapter 89: - - - - For marine propulsion engines of a power not exceeding 22.38 kW: - - - - - Cylinder blocks; crank cases - - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm - - - - - Other cylinder liners - - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm - - - - - Other pistons - - - - - Other - - - - For marine propulsion engines of a power exceeding 22.38 kW: - - - - - Cylinder blocks; crank cases - - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm - - - - - Other cylinder liners - - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm - - - - - Other pistons - - - - - Other - - - For other engines: - - - - Carburettors and parts thereof - - - - Cylinder blocks - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm 8409.91.74 - - - - Other cylinder liners 10.5
ANNEX I - VIET NAM - 10
Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - - Cylinder heads and head covers - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm - - - - Other pistons - - - - Pistons
 rings and gudgeon pins - - - - Other - - Other: - - - For engines of machinery of heading 84.29 or 84.30: - - - - Carburettors and parts thereof - - - - Cylinder blocks - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm - - - - Other cylinder liners - - - - Cylinder heads and head covers - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm - - - - Other pistons - - - - Piston rings and gudgeon pins - - - - Other - - - For engines of vehicles of heading 87.01: - - - - Carburettors and parts thereof - - - - Cylinder blocks - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm - - - - Other cylinder liners - - - - Cylinder heads and head covers - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm - - - - Other pistons - - - - Piston rings and gudgeon pins - - - - Other - - - For engines of vehicles of heading 87.11: - - - - Carburettors and parts thereof - - - - Cylinder blocks; crank cases - - - - Cylinder liners - - - - Cylinder heads and head covers - - - - Pistons - - - - Piston rings and gudgeon pins - - - - Other - - - For engines of other vehicles of Chapter 87: - - - - Carburettors and parts thereof - - - - Cylinder blocks; crank cases - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm - - - - Other cylinder liners - - - - Cylinder heads and head covers - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm - - - - Other pistons - - - - Piston rings and gudgeon pins - - - - Other - - - For engines of vessels of Chapter 89: - - - - For marine propulsion engines of a power not exceeding 22.38 kW: - - - - - Cylinder blocks; crank cases - - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm - - - - - Other cylinder liners - - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm
 - - - - - Other pistons - - - - - Other - - - - For marine propulsion engines of a power exceeding 22.38 kW: - - - - - Cylinder blocks; crank cases 0
ANNEX I - VIET NAM - 2096 Year 25 and Subsequent Years (%) 10 10 10 10 10 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8409.99.62 - - - - - Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm - - - - - Other cylinder liners - - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm - - - - - Other pistons - - - - - Other - - - For other engines: - - - - Carburettors and parts thereof - - - - Cylinder blocks - - - - Cylinder liners,
 with an internal diameter of 50 mm or more, but not exceeding 155 mm - - - - Other cylinder liners - - - - Cylinder heads and head covers - - - - Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm - - - - Other pistons - - - - Pistons rings and gudgeon pins - - - - Other and turbines, water wheels, Hydraulic regulators therefor.
- Hydraulic turbines and water wheels: - - Of a power not exceeding 1,000 kW - - Of a power exceeding 1,000 kW but not exceeding 10,000 kW - - Of a power exceeding 10,000 kW - Parts, including regulators turbo-propellers and other gas Turbo-jets, turbines.
- Turbo-jets: - - Of a thrust not exceeding 25 kN - - Of a thrust exceeding 25 kN - Turbo-propellers: - - Of a power not exceeding 1,100 kW - - Of a power exceeding 1,100 kW - Other gas turbines: - - Of a power not exceeding 5,000 kW - - Of a power exceeding 5,000 kW - Parts: - - Of turbo-jets or turbo-propellers - - Other Other engines and motors.
- Reaction engines other than turbo-jets - Hydraulic power engines and motors: - - Linear acting (cylinders) - - Other - Pneumatic power engines and motors: - - Linear acting (cylinders) - - Other - Other - Parts: - - Of engines of subheading 8412.10 - - Other Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.
- Pumps fitted or designed to be fitted with a measuring device: - - Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages - - Other - Hand pumps, other than those of subheading 8413.11 or 8413.19: - - Water pumps - - Other 3 3 3 3 3 10 10 10 10 10 10 10 10 10 20 20 18 18 16 16 14 14 12 12 10 10 ANNEX I - VIET NAM - 2097 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Fuel, lubricating or cooling medium pumps for internal combustion piston engines: - - Reciprocating or rotary type: - - - Water pumps or fuel pumps of a kind used for engines of motor vehicles of heading 87.02, 87.03 or 87.04 - - - Other - - Centrifugal type: - - - Water pumps or fuel pumps of a kind used for engines of motor vehicles of heading 87.02, 87.03 or 87.04 - - - Other - - Other: - - - Water pumps or fuel pumps of a kind used for engines of motor vehicles of heading 87.02, 87.03 or 87.04 positive reciprocating displacement - - - Other - Concrete pumps - Other pumps: - - Water pumps, with a flow rate not exceeding 8,000 m3/h - - Water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h - - Other - Other rotary positive displacement pumps: - - Water pumps, with a flow rate not exceeding 8,000 m3/h - - Water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h - - Other - Other centrifugal pumps: - - Single stage, single suction horizontal shaft water pumps suitable for belt drive
 or direct coupling, other than pumps with shafts common with the prime mover: - - - With an inlet diameter not exceeding 200 mm - - - Other - - Submersible water pumps: - - - With an inlet diameter not exceeding 200 mm - - - Other - - Other water pumps, with a flow rate not exceeding 8,000 m3/h: - - - With inlet diameter not exceeding 200 mm - - - Other - - Other water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h: - - - With an inlet diameter not exceeding 200 mm - - - Other - - Other: - - - With an inlet diameter not exceeding 200 mm - - - Other - Other pumps; liquid elevators: - - Pumps: - - - Water pumps, with a flow rate not exceeding 8,000 m3/h - - - Water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h - - - Other - - Liquid elevators - Parts: - - Of pumps: - - - Of pumps of subheading 0
10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 7. ANNEX I - VIET NAM - 2098 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - Of pumps of subheading 8413.20.90 - - - Of pumps of subheadings 8413.70.11 and 8413.70.19 - - - Of other centrifugal pumps - - - Of other pumps - - Of liquid elevators and fans; ventilating Air or vacuum pumps, air or other gas compressors or recycling hoods incorporating a fan, whether or not fitted with filters.
- Vacuum pumps - Hand-or foot-operated air pumps: - - Bicycle pumps - - Other - Compressors of a kind used in refrigerating equipment: - - Of a kind used for automotive air conditioners - Other, sealed units for air conditioning - machines - - Other, with a refrigeration capacity exceeding 21.10 kW, or with a displacement per revolution of 220 cc or more - - Other - Air compressors mounted on a wheeled chassis for towing - Fans: - - Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125W: - - - Table fans and box fans - - - Other: - - - - With protective screen - - - - Other - - Other: - - - Of a capacity not exceeding 125 kW: - - - - Explosion-proof air fans, of a kind used in underground mining - - - - Blowers - - - - Other: - - - - - With protective screen - - - - - Other - - - Other: - - - - Blowers - - - - Other: - - - - - With protective screen - - - - - Other - Hoods having a maximum horizontal side not exceeding 120 cm: - - Fitted with filters: - - - Laminar airflow cabinets - - - Other - - Other: - - - Suitable for industrial use - - - Other - Other: - - Hoods having a maximum horizontal side exceeding 120 cm: - - - Fitted with filters: - - - - Laminar airflow cabinets - - - - Other - - - Not fitted with a filter, suitable for industrial use - - - Not industrial use - - Free piston generators for gas turbines - - Compressors other than those of subheading 8414.30 or 8414.40: - - - Gas compression modules suitable for use in oil drilling operations fitted with a filter, not suitable for 0
ANNEX I - VIET NAM - Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8414.80.49 8414.80.50 8414.80.90 8414.90 8414.90.13 8414.90.14 8414.90.15 8414.90.16 8414.90.19 8414.90.21 8414.90.29 8414.90.31 8414.90.32 84.15 8415.10 8415.10.10
 8415.10.90 8415.20 8415.20.10 8415.20.90 8415.81 8415.81.11 8415.81.12 8415.81.19 8415.81.21 8415.81.29 8415.81.31 8415.81.39 8415.81.91 8415.81.93 8415.81.94 8415.81.99 8415.82 8415.82.11 8415.82.19 8415.82.21 8415.82.29 8415.82.31 - - - Other - - Air pumps - - Other - Parts: - - Of pumps or compressors: - - - Of goods of subheading 8414.10 - - - Of goods of subheading 8414.20 - - - Of goods of subheading 8414.30 - - - Of goods of subheading 8414.40 - - - Other - - Of fans: - - - Of a kind for fans suitable for use in goods of heading 84.15, 84.18, 85.09 or 85.16 - - - Other - - Of hoods: - - - Of goods of subheading 8414.60 - - - Of goods of subheading 8414.80 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.
- Window or wall types, self‑contained or “split- system”: - - Of an output not exceeding 26.38 kW - - Other - Of a kind used for persons, in motor vehicles: - - Of an output not exceeding 26.38 kW - - Other - Other: - - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps): - - - Of a kind used in aircraft: - - - - Of an output not exceeding 21.10 kW - - - - Of an output exceeding 21.10 kW and with flow rate of each evaporator unit an air exceeding 67.96 m3/min - - - - Other - - - Of a kind used in railway rolling stock: - - - - Of an output not exceeding 26.38 kW - - - - Other - - - Of a kind used in motor vehicles (other than those of subheading 8415.20): - - - - Of an output not exceeding 26.38 kW - - - - Other - - - Other: - - - - Of an output exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min - - - - Other: - - - - - Of an output not exceeding 21.10 kW - - - - - Of an output exceeding 21.10 kW but not exceeding 26.38 kW - - - - - Other - - Other, incorporating a refrigerating unit: - - - Of a kind used in aircraft: - - - - Of an output exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min - - - - Other - - - Of a kind used in railway rolling stock: - - - - Of an output not exceeding 26.38 kW - - - - Other - - - Of a kind used in motor vehicles (other than those of subheading 8415.20): - - - - Of an output not exceeding 26.38 kW 10
ANNEX I - VIET NAM - Year 25 and Subsequent Years (%) Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8415.82.39 8415.82.91 8415.82.99 8415.83 8415.83.11 8415.83.19 8415.83.21 8415.83.29 8415.83.31 8415.83.39
 8415.83.91 8415.83.99 8415.90 8415.90.13 8415.90.14 8415.90.19 8415.90.24 8415.90.25 8415.90.26 8415.90.29 8415.90.34 8415.90.35 8415.90.36 8415.90.39 8415.90.44 8415.90.45 8415.90.46 8415.90.49 84.16 8416.10.00 8416.20.00 - Evaporators or condensers for air- - - - - Other - - - Other: - - - - Of an output not exceeding 26.38 kW - - - - Other - - Not incorporating a refrigerating unit: - - - Of a kind used in aircraft: - - - - Of an output exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min - - - - Other - - - Of a kind used in railway rolling stock: - - - - Of an output not exceeding 26.38 kW - - - - Other - - - Of a kind used in motor vehicles (other than those of subheading 8415.20): - - - - Of an output not exceeding 26.38 kW - - - - Other - - - Other: - - - - Of an output not exceeding 26.38 kW - - - - Other - Parts: - - Of machines with an output not exceeding 21.10 kW: - - - Of a kind used in aircraft or railway rolling stock - - conditioning machines for motor vehicles - - - Other - - Of machines with an output exceeding 21.10 kW but not exceeding 26.38 kW: - - - With an air flow rate of each evaporator unit exceeding 67.96 m3/min: - - - - Of a kind used in aircraft or railway rolling stock - - - - Other - - - Other: - - - - Of a kind used in aircraft or railway rolling stock - - - - Other - - Of machines with an output exceeding 26.38 kW but not exceeding 52.75 kW: - - - With an air flow rate of each evaporator unit exceeding 67.96 m3/min: - - - - Of a kind used in aircraft or railway rolling stock - - - - Other - - - Other: - - - - Of a kind used in aircraft or railway rolling stock - - - - Other - - Of machines with an output exceeding 52.75 kW: - - - With an air flow rate of each evaporator unit exceeding 67.96 m3/min: - - - - Of a kind used in aircraft or railway rolling stock - - - - Other - - - Other: - - - - Of a kind used in aircraft or railway rolling stock - - - - Other their mechanical Furnace burners for
 liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including grates, mechanical ash dischargers and similar appliances.
- Furnace burners for liquid fuel - Other furnace burners, burners including combination ANNEX I - VIET NAM - 2101 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23
 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8416.30.00 - Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 8416.90.00 - Parts 84.17 8417.10.00 Industrial or laboratory furnaces and ovens, including incinerators, non-electric.
- Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals 8417.20.00 8417.80.00 8417.90.00 - Bakery ovens, including biscuit ovens - Other - Parts 84.18 8418.10 8418.10.10 8418.10.90 8418.21.00 8418.29.00 8418.30 8418.30.10 8418.30.90 8418.40 8418.40.10 8418.40.90 8418.50 8418.50.11 8418.50.19 8418.50.91 8418.50.99 8418.61.00 8418.69 8418.69.10 8418.69.30 8418.69.41 8418.69.49 8418.69.50 8418.69.90 8418.91.00 8418.99 8418.99.10 8418.99.40 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15. fitted with refrigerator-freezers, - Combined separate external doors: - - Household type - - Other - Refrigerators, household type: - - Compression-type - - Other - Freezers of the chest type, not exceeding 800 l capacity: - - Not exceeding 200 l capacity - - Other - Freezers of the upright type, not exceeding 900 l capacity: - - Not exceeding 200 l capacity - - Other - Other cabinets, display counters, show-cases and the like) for storage and or display, freezing equipment: furniture (chests, incorporating refrigerating - - Display counters, show-cases and the like, incorporating refrigerating equipment, exceeding 200 l capacity: than air conditioning - - - Of a kind suitable for medical, surgical or laboratory use - - - Other - - Other: - - - Of a kind suitable for medical, surgical or laboratory use - - - Other - Other refrigerating or freezing equipment; heat pumps: - - Heat pumps other machines of heading 84.15 - - Other: - - - Beverage coolers - - - Drinking water coolers - - - Water chillers with a refrigeration capacity exceeding 21.10 kW: - - - - For air conditioning machines - - - - Other - - - Scale ice-maker units - - - Other - Parts: - - Furniture designed to receive refrigerating or freezing equipment - - Other: - - - Evaporators or condensers - - - Aluminium roll-bonded panels of a kind used for subheading 8418.10.10, the goods of 8418.21.00 or 8418.29.00 8418.99.90 -
 - - Other ANNEX I - VIET NAM - 2102 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%)
 Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) a process involving a such as heating, Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials change of by cooking, temperature roasting, distilling, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.
rectifying, - Instantaneous or storage water heaters, non- electric: - - Instantaneous gas water heaters: - - - Household type - - - Other - - Other: - - - Household type - - - Other - Medical, surgical or laboratory sterilisers - Dryers: - - For agricultural products: - - - Electrically operated - - - Not electrically operated - - For wood, paper pulp, paper or paperboard: - - - Electrically operated - - - Not electrically operated - - Other: - - - Electrically operated: - - - - Machinery for the treatment of materials by a process involving heating, for the manufacture of printed circuit boards, printed wiring boards or printed circuit assemblies - - - - Other - - - Not electrically operated - Distilling or rectifying plant: - - Electrically operated - - Not electrically operated - Heat exchange units: - - Cooling towers - - Other - Machinery for liquefying air or other gases: - - Electrically operated - - Not electrically operated - Other machinery, plant and equipment: - - For making hot drinks or for cooking or heating food: - - - Electrically operated - - - Not electrically operated - - Other: - - - Electrically operated: - - - - Machinery for the treatment of material by a process involving heating, for the manufacture of printed circuit boards, printed wiring boards or printed circuit assemblies - - - - Other - - - Not electrically operated - Parts: - - Of electrically operated articles: - - - Parts of machinery for the treatment of materials by a process involving heating, for the manufacture of printed circuit boards, printed wiring boards or printed circuit assemblies 8419.90.13 8419.90.19 8419.90.21 - - - Casings for cooling towers - - - Other - - Of non-electrically operated articles: - - - Household type 10 10 10 10 0 0 0 0 0 0 0 0 0 0 3 3 0 0 15 15 0
ANNEX I - VIET NAM - 2103 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8419.90.29 - - - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Year 25 and Subsequent Years (%) 0 84.20 8420.10 8420.10.10 8420.10.20 8420.10.90 8420.91 8420.91.10 8420.91.90 8420.99 8420.99.10 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor.
- Calendering or other rolling machines: - - Apparatus for the application of dry film or liquid layers, soldering pastes, solder or adhesive materials on printed circuit boards or printed wiring boards or their components photo-sensitive resist, photo - - Ironing machines or wringers suitable for domestic use - - Other - Parts: - - Cylinders: - - - Parts of apparatus for the application of dry film or liquid photo resist, photo-sensitive layers, soldering pastes, solder or adhesive materials on printed circuit boards or printed wiring boards substrates or their components - - - Other - - Other: - - - Parts of apparatus for the application of dry film or liquid photo resist, photo-sensitive layers, soldering pastes, solder or adhesive materials on printed circuit boards or printed wiring boards substrates or their components 8420.99.90 - - - Other 84.21 8421.11.00 8421.12.00 8421.19 8421.19.10 8421.19.90 8421.21 8421.21.11 8421.21.19 8421.21.22 8421.21.23 8421.22 8421.22.30 8421.22.90 8421.23 8421.23.11 8421.23.19 8421.23.21 8421.23.29 8421.23.91 8421.23.99 8421.29 8421.29.10 8421.29.20 8421.29.30 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases.
- Centrifuges, including centrifugal dryers: - - Cream separators - - Clothes-dryers - - Other: - - - Of a kind used for sugar manufacture - - - Other - Filtering or purifying machinery and apparatus for liquids: - - For filtering or purifying water: - - - Of a capacity not exceeding 500 l/h: - - - - Filtering machinery and apparatus for domestic use - - - - Other - - - Of a capacity exceeding 500 l/h: - - - - Electrically operated - - - - Not electrically operated - - For filtering or purifying beverages other than water: - - exceeding 500 l/h - - - Other - - Oil or petrol-filters for internal combustion engines: - - - For machinery of heading 84.29 or 84.30: - Electrically operated, of a capacity - - - - Oil filters - - - - Other - - - For motor vehicles of Chapter 87: - - - - Oil filters - - - - Other - - - Other: - - - - Oil filters - - - - Other - - Other: - - - Of a kind suitable for medical, surgical or laboratory use - - - Of a kind used for sugar manufacture - - - Of a kind used in oil drilling operations ANNEX I - VIET NAM - 2104 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - filters for Intake air internal combustion - - - Other, petrol filters - - - Other, oil filters - - - Other - Filtering or purifying machinery and apparatus for gases: - engines: - - - For machinery of heading 84.29 or 84.30 - - - For motor vehicles of Chapter 87 - - - Other - - Other: - - - Air purifiers - - - Other - Parts: - - Of centrifuges, including centrifugal dryers: - - - Of goods of subheading 8421.12.00 - - - Of goods of subheading 8421.19.10 - - - Of goods of subheading 8421.11.00 or 8421.19.90 - - Other: - - - Filtering cartridges for filters of subheading 8421.23 - - - Of goods of subheading 8421.31 - - - Other: - - - - Of goods of subheading 8421.29.20 - - - - Of goods of subheading 8421.21.11 - 8421.23.19, 8421.23.91 or 8421.23.99 - - - - Other - Of goods of subheading 8421.23.11, - - or or drying bottles Dish washing machines; machinery for other cleaning containers; machinery for
 filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling jars, tubes and similar containers; bottles, other or wrapping machinery packing (including heat-shrink wrapping machinery); machinery for aerating beverages.
- Dish washing machines: - - Of the household type - - Other - Machinery for cleaning or drying bottles or other containers sealing or for - Machinery labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages closing, filling, - Other packing or wrapping machinery (including heat-shrink wrapping machinery) - Parts: - - Of machines of subheading 8422.11 - - Other Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds.
including baby - Personal weighing machines, scales; household scales: - - Electrically operated - - Not electrically operated - Scales for continuous weighing of goods on conveyors: - - Electrically operated - - Not electrically operated ANNEX I - VIET NAM - 2105 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%)
 Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Constant weight for scales discharging a predetermined weight of material into a bag or container, including hopper scales: scales and - Having a maximum weighing capacity - - Electrically operated - - Not electrically operated - Other weighing machinery: - - Having a maximum weighing capacity not exceeding 30 kg: - - - Electrically operated - - - Not electrically operated - exceeding 30 kg but not exceeding 5,000 kg: - - - Electrically operated: - - - - Having a maximum weighing capacity not exceeding 1,000 kg - - - - Other - - - Not electrically operated: - - - - Having a maximum weighing capacity not exceeding 1,000 kg - - - - Other - - Other: - - - Electrically operated - - - Not electrically operated - Weighing machine weights of all kinds; parts of weighing machinery: - - Weighing machine weights - - Other parts of weighing machinery: - - - Of electrically operated machines - - - Of non-electrically operated machines Mechanical appliances (whether or not hand- for projecting, dispersing or operated) spraying fire liquids extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines.
powders; or - Fire extinguishers, whether or not charged: - - Of a kind suitable for aircraft use - - Other - Spray guns and similar appliances: - - Electrically operated: - - - Agricultural or horticultural - - - Other - - Not electrically operated: - - - Agricultural or horticultural - - - Other - Steam or sand blasting machines and similar jet projecting machines - Other appliances: - - Agricultural or horticultural: - - - Drip irrigation systems - - - Hand-operated insecticide sprayers - - - Other, not electrically operated - - - Other, electrically operated - - Other: - - - Hand-operated household sprayers of a capacity not exceeding 3 l - - - Spray heads with dip tubes 0
ANNEX I - VIET NAM - 2106 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8424.89.40 8424.89.50 8424.89.90 8424.90 8424.90.10 8424.90.21 8424.90.23 8424.90.24 8424.90.29 8424.90.30 8424.90.93 8424.90.94 8424.90.95 8424.90.99 84.25 8425.11.00 8425.19.00 8425.31.00 8425.39.00 8425.41.00 8425.42 8425.42.10 8425.42.90 8425.49 8425.49.10 8425.49.20 84.26 of or chemical spraying, - - - Wet processing equipment, by projecting, dispersing or electrochemical solutions for the application on printed circuit boards or printed wiring boards substrates; apparatus for the spot application of liquids, soldering pastes, solder ball, adhesives or sealant to printed circuit boards or printed wiring boards or their components; apparatus for the application of dry film or liquid photo-resist, photo sensitive layers, soldering pastes, solder or adhesive materials on printed circuit boards or their printed wiring components substrates boards or - - - Other, electrically operated - - - Other, not electrically operated - Parts: - - Of fire extinguishers - - Of spray guns and similar appliances: - - - Electrically operated: - - - - Of goods of subheading 8424.20.11 - - - - Other - - - Not electrically operated: - - - - Of goods of subheading 8424.20.21 - - - - Other - - Of steam or sand blasting machines and similar jet projecting machines - - Of other appliances: - - - Of goods of subheading 8424.81.10 - - - Of goods of subheading 8424.81.30 or 8424.81.40 - - - Of goods of subheading 8424.81.50 - - - Other Pulley tackle and hoists other hoists; winches and capstans; jacks.
- Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles: than skip raising - - Powered by electric motor - - Other - Winches; capstans: - - Powered by electric motor - - Other - Jacks; hoists of a kind used for vehicles: - - Built-in jacking systems of a type used in garages - - Other jacks and hoists, hydraulic: - - - Jacks of a kind used in tipping mechanisms for lorries - - - Other - - Other: - - - Electrically operated - - - Not electrically operated Ships’ derricks; cranes, cranes; mobile lifting carriers and works trucks fitted with a crane.
including cable straddle frames, - Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: 8426.11.00 - - Overhead travelling cranes on fixed support 8426.12.00 8426.19 8426.19.20 8426.19.30 8426.19.90 - - Mobile lifting frames on tyres and straddle carriers - - Other: - - - Bridge cranes - - - Gantry cranes - - - Other ANNEX I - VIET NAM - 2107 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year
 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - Tower cranes - Portal or pedestal jib cranes - Other machinery, self-propelled: - - On tyres - - Other - Other machinery: - - Designed for mounting on road vehicles - - Other Fork-lift trucks; other works trucks fitted with lifting or handling equipment.
- Self-propelled trucks powered by an electric motor - Other self-propelled trucks - Other trucks Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).
- Lifts and skip hoists: - - Passenger lifts - - Other lifts: - - - Of a kind used in buildings - - - Other - - Skip hoists - Pneumatic elevators and conveyors: - - Of a kind used for agriculture - the transport, - Automated machines for handling and storage of printed circuit boards, printed wiring circuit assemblies printed boards or and elevators continuous-action - - Other - Other conveyors, for goods or materials: - - Specially designed for underground use - - Other, bucket type: - - - Of a kind used for agriculture - - - Other - - Other, belt type: - - - Of a kind used for agriculture - the transport, - Automated machines for handling and storage of printed circuit boards, printed wiring circuit assemblies printed boards or - - - - Other - - Other: - - - Of a kind used for agriculture - the transport, - Automated machines for handling and storage of printed circuit boards, printed wiring circuit assemblies printed boards or - ski-draglines; - - - Other - Escalators and moving walkways - Teleferics, chair-lifts, mechanisms for funiculars - Other machinery: - the transport, handling and storage of printed circuit boards, printed wiring circuit assemblies - Automated machines for traction printed boards or - - Mine wagon pushers, locomotive or wagon railway traversers, wagon tippers and similar wagon handling equipment 8428.90.90 - - Other 84.29 8429.11.00 levellers, bulldozers, angledozers, Self-propelled graders, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers.
- Bulldozers and angledozers: - - Track laying 0 5 0 0 0 0 0 0 0 10 10 10 ANNEX I - VIET NAM - 2108 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%)
 - - Other - Graders and levellers - Scrapers - Tamping machines and road rollers: - - Tamping machines - centrifugal weight - Vibratory smooth drum rollers, with a force drum not exceeding 20 t by - - Other vibratory road rollers - - Other - Mechanical shovels, excavators and shovel loaders: - - Front-end shovel loaders - Machinery with - superstructure - - Other a 360o revolving levelling, scraping, Other moving, grading, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow- ploughs and snow-blowers.
- Pile-drivers and pile-extractors - Snow-ploughs and snow-blowers - Coal or rock cutters and tunnelling machinery: - - Self-propelled - - Other - Other boring or sinking machinery: - - Self-propelled - - Other: - Wellhead platforms and integrated - - production modules suitable for use in drilling operations - - - Other - Other machinery, self-propelled - Other machinery, not self-propelled: - - Tamping or compacting machinery - - Other - - Of goods of subheading 8425.11.00, Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30.
- Of machinery of heading 84.25: - - Of electrically operated machines: - 8425.31.00 or 8425.49.10 - - - Other - - Of non-electrically operated machines: - 8425.39.00, 8425.42.90 - Of goods of subheading 8425.19.00, or 8425.41.00, 8425.42.10 - - - Of goods of subheading 8428.10.21, - - - Other - Of machinery of heading 84.27 - Of machinery of heading 84.28: - - Of lifts, skip hoists or escalators: - 8428.10.29 or 8428.10.90 - - - Of goods of subheading 8428.10.10 or 8428.40.00 - - Other: - 8428.32.10, 8428.33.10 or 8428.39.10 - - - Of goods of subheading 8428.90 - - - Of automated machines for the transport, handling and storage of printed circuit boards, printed wiring circuit assemblies - Of goods of subheading 8428.20.10, printed boards or - 8431.39.90 - - - Other ANNEX I - VIET NAM - 2109 0
Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Of machinery of heading 84.26, 84.29 or 84.30: - Parts for boring or sinking machinery of - - Buckets, shovels, grabs and grips: - - - For machinery of heading 84.26 - - - Other - - Bulldozer or angledozer blades - subheading 8430.41 or 8430.49 - - Other: - - - Parts of machinery of heading 84.26 - - - Cutting edges or end bits of a kind used for scrapers, graders or levellers - - - Cutting edges or end bits of a kind used for bulldozer or angledozer blades - - - Of road rollers - - - Of goods of subheading 8430.20.00 - - - Other or Agricultural, forestry horticultural machinery for soil preparation or cultivation; lawn or sports-ground rollers.
- Ploughs - Harrows, scarifiers, cultivators, weeders and hoes: - - Disc harrows - - Other - Seeders, planters and transplanters - Manure spreaders and fertiliser distributors - Other machinery: - - Agricultural or horticultural type - - Lawn or sports-ground rollers - - Other - Parts: - - Of machinery of subheading 8432.80.90 - - Of lawn or sports-ground rollers - - Other Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37.
- Mowers for lawns, parks or sports-grounds: - - Powered, with the cutting device rotating in a horizontal plane - - Other: - - - Not powered - - - Other - Other mowers, including cutter bars for tractor mounting - Other haymaking machinery - Straw or fodder balers, including pick-up balers threshing harvesting machinery; - Other machinery: - - Combine harvester-threshers - - Other threshing machinery - - Root or tuber harvesting machines - - Other: - - - Cotton pickers and cotton gins - - - Other - Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce: - - Electrically operated - - Not electrically operated - Parts: - (including tyres) exceeding 100 mm but not exceeding 250 mm, provided that the width of any wheel or tyre fitted thereto exceeds 30 mm - Castors, of a diameter ANNEX I - VIET NAM - 2110 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8433.90.20 8433.90.30 8433.90.90 84.34 8434.10 8434.10.10 8434.10.20 8434.20 8434.20.10 8434.20.20 8434.90 8434.90.10 8434.90.20 84.35 8435.10 8435.10.10 8435.10.20 8435.90 8435.90.10 8435.90.20 84.36 - - Other, of goods of subheading 8433.11 or 8433.19.90 - - Other, of goods of subheading 8433.19.10 - - Other Milking machines and dairy machinery.
- Milking machines: - - Electrically operated - - Not electrically operated - Dairy machinery: - - Electrically operated - - Not electrically operated - Parts: - - Of electrically operated machines - - Of non-electrically operated machines Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages.
- Machinery: - - Electrically operated - - Not electrically operated - Parts: - - Of electrically operated machines - - Of non-electrically operated machines agricultural, horticultural, Other forestry, poultry-keeping or bee-keeping machinery, including fitted with mechanical or thermal equipment; poultry incubators and brooders.
germination plant 8436.10 - Machinery for preparing animal feeding stuffs: 8436.10.10 8436.10.20 8436.21 8436.21.10 8436.21.20 8436.29 8436.29.10 8436.29.20 8436.80 8436.80.11 8436.80.19 8436.80.21 8436.80.29 8436.91 8436.91.10 8436.91.20 8436.99 8436.99.11 8436.99.19 8436.99.21 8436.99.29 - - Electrically operated - - Not electrically operated - Poultry-keeping machinery; poultry incubators and brooders: - - Poultry incubators and brooders: - - - Electrically operated - - - Not electrically operated - - Other: - - - Electrically operated - - - Not electrically operated - Other machinery: - - Electrically operated: - - - Agricultural or horticultural type - - - Other - - Not electrically operated: - - - Agricultural or horticultural type - - - Other - Parts: - incubators and brooders: - equipment - - - Of non-electrically operated machines and equipment - - Other: - equipment: - - - - Agricultural or horticultural type - - - - Other - - - Of non-electrically operated machines and equipment: - - - - Agricultural or horticultural type - - - - Other - Of poultry-keeping machinery or poultry - Of electrically operated machines and - Of electrically operated machines and - - 0
ANNEX I - VIET NAM - 2111 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery.
- Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables: - - For grains, electrically operated; winnowing and similar cleaning machines, electrically operated - - For grains, not electrically operated; winnowing and similar cleaning machines, not electrically operated - Rice hullers and cone type rice mills, - - Other, electrically operated - - Other, not electrically operated - Other machinery: - electrically operated - - Rice hullers and cone type rice mills, not electrically operated - Industrial electrically operated - - Industrial electrically operated - - Other, electrically operated: - - - Polishing machines for rice, sifting and sieving machines, bran cleaning machines and husking machines type coffee and corn mills, not type coffee and corn mills, - - - - Other - - Other, not electrically operated: - - - Polishing machines for rice, sifting and sieving machines, bran cleaner machines and husking machines - - - Other - Parts: - - Of electrically operated machines: - - - Of machines of subheading 8437.10 - - - Other - - Of non-electrically operated machines: - - - Of machines of subheading 8437.10 - - - Other or not specified Machinery, included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.
- Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products: of manufacture - - Electrically operated - - Not electrically operated the for - Machinery confectionery, cocoa or chocolate: - - Electrically operated - - Not electrically operated - Machinery for sugar manufacture: - - Electrically operated - - Not electrically operated - Brewery machinery - Machinery for poultry: - - Electrically operated - - Not electrically operated - Machinery for the preparation of fruits, nuts or vegetables: - - Electrically operated - - Not electrically operated - Other machinery: the preparation of meat or ANNEX I - VIET NAM - 2112 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - Coffee pulpers: - - - Electrically operated - - - Not electrically operated - - Other: - - - Electrically operated - - - Not electrically operated - Parts: - - Of electrically operated machines: - - - Of goods of subheading 8438.30.10 - - - Of coffee pulpers - - - Other - - Of non-electrically operated machines: - - - Of goods of subheading 8438.30.20 - - - Of coffee pulpers - - - Other for making pulp of Machinery fibrous cellulosic material or for making or finishing paper or paperboard.
- Machinery for making pulp of fibrous cellulosic material - Machinery for making paper or paperboard - Machinery for finishing paper or paperboard - Parts: - - Of machinery for making pulp of cellulosic material - - Other fibrous including book- Book-binding machinery, sewing machines.
- Machinery: - - Electrically operated - - Not electrically operated - Parts: - - Of electrically operated machines - - Of non-electrically operated machines Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.
- Cutting machines: - - Electrically operated - - Not electrically operated - Machines for making envelopes: - - Electrically operated - - Not electrically operated - Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding: sacks bags, or - - Electrically operated - - Not electrically operated - Machines for moulding articles in paper pulp, paper or paperboard: - - Electrically operated - - Not electrically operated - Other machinery: - - Electrically operated - - Not electrically operated - Parts: - - Of electrically operated machines - - Of non-electrically operated machines 0
ANNEX I - VIET NAM - 2113 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 84.42 8442.30 8442.30.10 8442.30.20 8442.40 8442.40.10 8442.40.20 8442.50.00 84.43 8443.11.00 8443.12.00 8443.13.00 8443.14.00 8443.15.00 8443.16.00 8443.17.00 8443.19.00 8443.31 8443.31.10 8443.31.20 8443.31.30 8443.31.90 8443.32 8443.32.10 8443.32.20 8443.32.30 8443.32.40 8443.32.50 Machinery, apparatus and equipment (other than the machine-tools of headings 84.56 to 84.65) for preparing or making plates, cylinders or other printing components; printing plates, components; and lithographic stones, prepared for printing purposes (for example, planed, grained or polished).
other cylinders cylinders plates, and - Machinery, apparatus and equipment: - - Electrically operated - - Not electrically operated - Parts of the foregoing machinery, apparatus or equipment: - - Of electrically operated machines, apparatus or equipment - apparatus or equipment printing - Plates, components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) - Of non-electrically operated machines, cylinders other and Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether and accessories thereof.
- Printing machinery used for printing by means of plates, cylinder and other printing components of heading 84.42: combined; parts not or - - Offset printing machinery, reel-fed - - Offset printing machinery, sheet-fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) reel-fed, - Letterpress printing machinery, - - Other offset printing machinery - excluding flexographic printing - - Letterpress printing machinery, other than reel- fed, excluding flexographic printing - - Flexographic printing machinery - - Gravure printing machinery - - Other - Other printers, copying machines and facsimile machines, whether or not combined: - - Machines which perform two or more of the functions of printing, facsimile transmission, capable of connecting to an automatic data processing machine or to a network: copying or - Printer-copiers, printing by the ink-jet - - process - - - Printer-copiers, printing by the laser process - Combination printer-copier-facsimile - - machines - - - Other - - Other, capable of connecting to an automatic data processing machine or to a network: - - - Dot matrix printers - - - Ink-jet printers - - - Laser printers - - - Facsimile machines - the manufacture of printed circuit boards or printed wiring boards - Screen printing machinery for - 8443.32.60 - - - Plotters ANNEX I - VIET NAM - 2114 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - Other - - Other: - operating by reproducing the original directly onto the copy (direct process): - Electrostatic photocopying apparatus image - - - - - Colour - - - - Other - operating by reproducing the original an intermediate onto the copy (indirect process) - Electrostatic photocopying apparatus, image via - - - - Other photocopying apparatus incorporating an optical system - - - Ink-jet printers - - - Other - Parts and accessories: - - Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42 - - - Other: - the - Of screen printing machinery for manufacture of printed circuit
 boards or printed wiring boards - - - Ink-filled printer cartridges - - - Paper feeders and sorters - - - Other Machines for extruding, drawing, texturing or cutting man-made textile materials.
- Electrically operated - Not electrically operated for textile Machines fibres; preparing spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft- winding) machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47. and machines - Machines for preparing textile fibres: - - Carding machines: - - - Electrically operated - - - Not electrically operated - - Combing machines: - - - Electrically operated - - - Not electrically operated - - Drawing or roving machines: - - - Electrically operated - - - Not electrically operated - - Other: - - - Electrically operated - - - Not electrically operated - Textile spinning machines: - - Electrically operated - - Not electrically operated - Textile doubling or twisting machines: - - Electrically operated - - Not electrically operated - Textile winding (including weft-winding) or reeling machines: - - Electrically operated - - Not electrically operated - Other: - - Electrically operated - - Not electrically operated Weaving machines (looms).
- For weaving fabrics of a width not exceeding 30 cm: - - Electrically operated 0 0 0 10 ANNEX I - VIET NAM - 2115 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%)
 Year 23 (%) Year 24 (%) - - Not electrically operated - For weaving fabrics of a width exceeding 30 cm, shuttle type: - - Power looms - - Other - For weaving fabrics of a width exceeding 30 cm, shuttleless type Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting.
- Circular knitting machines: - - With cylinder diameter not exceeding 165 mm: - - - Electrically operated - - - Not electrically operated - - With cylinder diameter exceeding 165 mm: - - - Electrically operated - - - Not electrically operated - Flat machines: - - Electrically operated - - Not electrically operated - Other: - - Electrically operated - - Not electrically operated stitch-bonding machines; knitting shuttle Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop changing mechanisms); motions, parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, extruding nipples, shuttles, healds and heald-frames, hosiery needles).
card clothing, combs, - Auxiliary machinery for machines of heading 84.44, 84.45, 84.46 or 84.47: - - Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use therewith: - - - Electrically operated - - - Not electrically operated - - Other: - - - Electrically operated - - - Not electrically operated - Parts and accessories of machines of heading 84.44 or of their auxiliary machinery - Parts and accessories of machines of heading 84.45 or of their auxiliary machinery: - - Card clothing - - Of machines for preparing textile fibres, other than card clothing - - Spindles, spindle flyers, spinning rings and ring travellers - - Other - Parts and accessories of weaving machines (looms) or of their auxiliary machinery: - - Reeds for looms, healds and heald-frames - - Other: - - - Shuttles - - - Other: - - - - Parts of electrically operated machines - - - - Parts of non-electrically operated machines - Parts and accessories of machines of heading 84.47 or of their auxiliary machinery ANNEX I - VIET NAM - 2116 0
Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8448.51.00 8448.59.00 - - Sinkers, needles and other articles used in forming stitches - - Other Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats.
- Electrically operated - Not electrically operated or laundry-type washing including machines which both Household machines, wash and dry.
- Machines, each of a dry linen capacity not exceeding 10 kg: - - Fully-automatic machines: - - - Each of a dry linen capacity not exceeding 6 kg - - - Other - - Other machines, with built-in centrifugal drier - - Other: - - - Electrically operated - - - Other - Machines, each of a dry linen capacity exceeding 10 kg - Parts: - - Of machines of subheading 8450.20.00 - 8450.12.00 or 8450.19 subheading 8450.11, - Of machines of dyeing, Machinery (other than machines of heading for washing, 84.50) cleaning, wringing, ironing, pressing (including fusing drying, presses), dressing, bleaching, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base support used in the fabric or other floor coverings such as manufacture of linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics.
- Dry-cleaning machines - Drying machines: - - Each of a dry linen capacity not exceeding 10 kg - - Other - Ironing machines and presses (including fusing presses): - - Single roller type domestic ironing machines - - Other - Washing, bleaching or dyeing machines - Machines for reeling, unreeling, folding, cutting or pinking textile fabrics - Other machinery - Parts: - - Of machines of a dry linen capacity not exceeding 10 kg: - - - For domestic use - - - Other - - Other Sewing machines, other than book-sewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles.
Year 25 and Subsequent Years (%) - Sewing machines of the household type 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 ANNEX I - VIET NAM - 2117 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8452.21.00 8452.29.00 8452.30.00 8452.90 8452.90.11 8452.90.12 8452.90.19 8452.90.91 8452.90.92 8452.90.99 84.53
- Other sewing machines: - - Automatic units - - Other - Sewing machine needles - Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines: - - Of machinery of subheading 8452.10.00: - - - Arms and beds; stands with or without centre frames; treadles or pedals flywheels; belt guards; - - Furniture, bases and covers and parts - thereof - - - Other - - Other: - - - Arms and beds; stands with or without centre frames; treadles or pedals flywheels; belt guards; - - Furniture, bases and covers and parts - thereof - - - Other Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines.
tanning or working - Machinery for preparing, hides, skins or leather: - - Electrically operated - - Not electrically operated - Machinery for making or repairing footwear: - - Electrically operated - - Not electrically operated - Other machinery: - - Electrically operated - - Not electrically operated - Parts Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries.
- Converters - Ingot moulds and ladles - Casting machines - Parts Metal-rolling mills and rolls therefor.

- Tube mills - Other rolling mills: - - Hot or combination hot and cold - - Cold - Rolls for rolling mills - Other parts Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines.
- Operated by laser or other light or photon beam processes - Operated by ultrasonic processes - Operated by electro-discharge processes - Other: - for - Machine tools, numerically controlled, working any material by removal of material, by for the manufacture of plasma arc processes, printed circuit boards or printed wiring boards ANNEX I - VIET NAM - 2118 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%)
 Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8456.90.20 - Wet processing - the application by immersion of electro-chemical solutions, for the purpose of removing material on printed circuit boards or printed wiring boards equipments for 8456.90.90 - - Other 84.57 8457.10.00 8457.20.00 8457.30.00 84.58 8458.11.00 8458.19 8458.19.10 8458.19.90 8458.91.00 8458.99 8458.99.10 unit centres, Machining construction machines (single station) and multi-station transfer machines, for working metal.
- Machining centres - Unit construction machines (single station) - Multi-station transfer machines for turning centres) (including Lathes removing metal.
- Horizontal lathes: - - Numerically controlled - - Other: - - - With the distance between the main spindle centre and the bed not exceeding 300 mm - - - Other - Other lathes: - - Numerically controlled - - Other: - - - With the distance between the main spindle centre and the bed not exceeding 300 mm 8458.99.90 - - - Other 84.59 8459.10 8459.10.10 8459.10.20 8459.21.00 8459.29 8459.29.10 8459.29.20 8459.31.00 8459.39 8459.39.10 8459.39.20 8459.40 8459.40.10 8459.40.20 8459.51.00 8459.59 8459.59.10 8459.59.20 8459.61.00 8459.69 8459.69.10 8459.69.20 8459.70 8459.70.10 8459.70.20 for Machine-tools (including way-type unit head boring, milling, drilling, machines) threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58.
- Way-type unit head machines: - - Electrically operated - - Not electrically operated - Other drilling machines: - - Numerically controlled - - Other: - - - Electrically operated - - - Not electrically operated - Other boring-milling machines: - - Numerically controlled - - Other: - - - Electrically operated - - - Not electrically operated - Other boring machines: - - Electrically operated - - Not electrically operated - Milling machines, knee-type: - - Numerically controlled - - Other: - - - Electrically operated - - - Not electrically operated - Other milling machines: - - Numerically controlled - - Other: - - - Electrically operated - - - Not electrically operated - Other threading or tapping machines: - - Electrically operated - - Not electrically operated 0 0 0 0 0 2 15 2 2 15 0
ANNEX I - VIET NAM - 2119 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61.
- Flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm: - - Numerically controlled - - Other: - - - Electrically operated - - - Not electrically operated - Other the positioning in any one axis can be set up to an accuracy of at least 0.01 mm: grinding machines, in which - - Numerically controlled - - Other: - - - Electrically operated - - - Not electrically operated - Sharpening (tool or cutter grinding) machines: - - Numerically controlled: - - - Machine tools, numerically controlled, for sharpening carbide drilling bits with a shank diameter not exceeding 3.175 mm, provided with fixed collets and having a power not exceeding 0.74 kW - - - Other - - Other: - - - Electrically operated - - - Not electrically operated - Honing or lapping machines: - - Electrically operated - - Not electrically operated - Other: - - Electrically operated - - Not electrically operated Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, and other machine-tools working by removing metal or cermets, not elsewhere specified or included.
cutting-off sawing, - Shaping or slotting machines: - - Electrically operated - - Not electrically operated - Broaching machines: - - Electrically operated - - Not electrically operated - Gear cutting, gear grinding or gear finishing machines: - - Electrically operated - - Not electrically operated - Sawing or cutting-off machines: - - Electrically operated - - Not electrically operated - Other: - - Electrically operated: - - - Planing machines - - - Other - - Not electrically operated: - - - Planing machines - - - Other ANNEX I - VIET NAM - 2120 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%)
 Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 84.62 8462.10 8462.10.10 8462.10.20 8462.21.00 8462.29 8462.29.10 8462.29.20 8462.31.00 8462.39 8462.39.10 8462.39.20 8462.41.00 8462.49 8462.49.10 8462.49.20 8462.91.00 8462.99 8462.99.10 8462.99.20 presses) Machine-tools for (including working metal by forging, hammering or die- stamping; machine-tools (including presses) folding, for working metal by bending, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above.
folding, straightening or - Forging or die-stamping machines (including presses) and hammers: - - Electrically operated - - Not electrically operated - Bending, machines (including presses): - - Numerically controlled - - Other: - - - Electrically operated - - - Not electrically operated - Shearing machines (including presses), other than shearing punching machines: combined flattening and - - Numerically controlled - - Other: - - - Electrically operated - - - Not electrically operated - Punching or notching machines (including presses), including combined punching and shearing machines: - - Numerically controlled - - Other: - - - Electrically operated - - - Not electrically operated - Other: - - Hydraulic presses - - Other: - - - Machines for the manufacture of boxes, cans and similar tin plate, electrically operated containers of - - - Machines for the manufacture of boxes, tin plate, not cans and similar containers of electrically operated 8462.99.50 8462.99.60 - - - Other, electrically operated - - - Other, not electrically operated 84.63 8463.10 8463.10.10 8463.10.20 8463.20 8463.20.10 8463.20.20 8463.30 8463.30.10 8463.30.20 8463.90 8463.90.10 8463.90.20 84.64 8464.10 8464.10.10 8464.10.20 8464.20 8464.20.10 8464.20.20 8464.90 Other machine-tools for working metal or cermets, without removing material.
- Draw-benches for bars, tubes, profiles, wire or the like: - - Electrically operated - - Not electrically operated - Thread rolling machines: - - Electrically operated - - Not electrically operated - Machines for working wire: - - Electrically operated - - Not electrically operated - Other: - - Electrically operated - - Not electrically operated Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold-working glass.
- Sawing machines: - - Electrically operated - - Not electrically operated - Grinding or polishing machines: - - Electrically operated - - Not electrically operated - Other ANNEX I - VIET NAM - 2121 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8464.90.10 8464.90.20 - - Electrically operated - - Not electrically
 operated 84.65 8465.10.00 8465.91 8465.91.10 8465.91.20 8465.91.90 8465.92 8465.92.10 8465.92.20 8465.92.90 8465.93 8465.93.10 8465.93.20 8465.94 8465.94.10 8465.94.20 8465.95 8465.95.10 8465.95.30 8465.95.90 8465.96 8465.96.10 8465.96.20 8465.99 8465.99.30 8465.99.40 8465.99.50 or glueing stapling, (including machines for Machine-tools nailing, otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials.
- Machines which can carry out different types of machining change between such operations operations without tool - Other: - - Sawing machines: - - - Of a kind used for scoring printed circuit boards or printed wiring boards or printed circuit board or printed wiring board substrates, electrically operated - Planing, milling or moulding (by cutting) - - - Other, electrically operated - - - Other - machines: - - - For routing printed circuit boards or printed wiring boards or printed circuit board or printed wiring board substrates, accepting router bits with a shank diameter not exceeding 3.175 mm, for scoring printed circuit boards or printed wiring boards or printed circuit board or printed wiring board substrates - - - Other, electrically operated - - - Other - - Grinding, sanding or polishing machines: - - - Electrically operated - - - Not electrically operated - - Bending or assembling machines: - - - Electrically operated - - - Not electrically operated - - Drilling or morticing machines: - - - Drilling machines for the manufacture of printed circuit boards or printed wiring boards, with a spindle speed exceeding 50,000 rpm and accepting drill bits of a shank diameter not exceeding 3.175 mm - - - Other, electrically operated - - - Other - - Splitting, slicing or paring machines: - - - Electrically operated - - - Not electrically operated - - Other: - - - Lathes, electrically operated - - - Lathes, not electrically operated - - - Machines for deburring the surfaces of printed circuit boards or printed wiring boards during manufacturing; machines for scoring printed circuit boards or printed wiring boards or printed circuit board or printed wiring board substrates; the manufacture of printed circuit boards or printed wiring boards laminating presses for 8465.99.60 8465.99.90 - - - Other, electrically operated - - - Other 84.66 Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand.
8466.10 - Tool holders and self-opening dieheads ANNEX I - VIET NAM - 2122 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8468.90
8468.20 8468.20.10 8468.20.90 8468.80.00 8468.90 8468.90.10 8468.90.20 8468.90.90 - - For 8456.90.10, 8465.91.10, 8465.99.50 the machine-tools of 8456.90.20, 8465.92.10, subheading 8460.31.10, or 8465.95.10 - - Other - Work holders: - - For 8456.90.10, 8465.91.10, 8465.99.50 the machine-tools of 8456.90.20, 8465.92.10, subheading 8460.31.10, or 8465.95.10 - - Other - Dividing heads and other special attachments for machine-tools: - - For 8456.90.10, 8465.91.10, 8465.99.50 subheading 8460.31.10, or the machine-tools of 8456.90.20, 8465.92.10, 8465.95.10 - - Other - Other: - - For machines of heading 84.64 - - For machines of heading 84.65: - 8465.91.10, 8465.99.50 - For - the machine tools of subheading or 8465.92.10, 8465.95.10 - - - Other - - For machines of headings 84.56 to 84.61: - - - For machines of subheading 8456.90.10, 8456.90.20 or 8460.31.10 - - - Other - - For machines of heading 84.62 or 84.63 - Rotary type (including combined rotary Tools for working in the hand, pneumatic, hydraulic or with self‑contained electric or non‑electric motor.
- Pneumatic: - percussion) - - Other - With self-contained electric motor: - - Drills of all kinds - - Saws - - Other - Other tools: - - Chain saws - - Other - Parts: - - Of chain saws: - - - Of electro-mechanical type - - - Other - - Of pneumatic tools - - Other: - 8467.22.00 or 8467.29.00 - - - Other - Of goods of subheading 8467.21.00, - Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gas-operated surface tempering machines and appliances.
- Hand-held blow pipes - Other gas-operated machinery and apparatus: - - Hand-operated (not hand-held) gas welding or brazing appliances for metal - - Other - Other machinery and apparatus - Parts: - - Of goods of subheading 8468.10.00 - - Of goods of subheading 8468.20.10 - - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 10 ANNEX I - VIET NAM - 2123 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year
 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 84.69 8469.00.10 8469.00.90 84.70 Typewriters other than printers of heading 84.43; word-processing machines.
- Word-processing machines - Other and calculating reproducing with Calculating machines and pocket-size data displaying recording, machines functions; postage-franking accounting and machines, similar machines, incorporating a calculating device; cash registers.
ticket-issuing machines machines, 8470.10.00 - Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions 8470.21.00 8470.29.00 8470.30.00 8470.50.00 8470.90 8470.90.10 8470.90.20 8470.90.90 84.71 8471.30 8471.30.10 8471.30.20 8471.30.90 8471.41 8471.41.10 8471.41.90 8471.49 8471.49.10 8471.49.90 8471.50 8471.50.10 8471.50.90 8471.60 8471.60.30 8471.60.40 - Other electronic calculating machines: - - Incorporating a printing device - - Other - Other calculating machines - Cash registers - Other: - - Postage-franking machines - - Accounting machines - - Other Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for elsewhere processing specified or included.
- Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display: such data, not - Laptops including notebooks - - Handheld computers including palmtops and personal digital assistants (PDAs) - subnotebooks - - Other - Other automatic data processing machines: - - Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: and - - - Personal computers excluding portable - Personal computers excluding portable - computers of subheading 8471.30 - - - Other - - Other, presented in the form of systems: - computers of subheading 8471.30 - - - Other of - Processing subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of units: storage units, input units, output units: those other units than (including - Processing units for personal - portable) computers - - Other - Input or output units, whether or not containing storage units in the same housing: - - Computer keyboards - mouses, touch sensitive screens including track balls, and - X-Y coordinate input devices, light pens, joysticks, 8471.60.90 8471.70 8471.70.10 - - Other - Storage units: - - Floppy disk drives ANNEX I - VIET NAM - 2124 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - Hard disk drives - - Tape drives - - Optical disk drives, including CD-ROM drives, DVD drives and CD-R drives - - Proprietary format storage devices including media therefor for automatic data processing machines, with or without removable media and whether magnetic, optical or other technology - - Other: - - - Automated backup systems - - - Other - Other units of automatic data processing machines: - - Control and adaptor units - - Sound cards or video cards - - Other - Other: - - Bar code readers - - Optical character readers, document or image scanners - - Other (for office machines Other example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin- counting or wrapping machines, pencil- sharpening machines, perforating or stapling machines).
- Duplicating machines: - - Electrically operated - - Not electrically operated - Machines for sorting or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps: folding mail or - - Electrically operated - - Not electrically operated - Other: - - Automatic teller machines - - Electronic fingerprint identification systems - - Other, electrically operated - - Other, not electrically operated the machines of Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the machines of headings 84.69 to 84.72.
- Parts and accessories of heading 84.69: - - Printed circuit assemblies for word-processing machines - - Other - Parts and accessories of heading 84.70: - - Of subheading 8470.29.00 the electronic calculating machines of or the machines of 8470.10.00, 8470.21.00 the machines of - - Other - Parts and accessories of heading 84.71: - - Assembled printed circuit boards - - Other - Parts and accessories of heading 84.72: - - For electrically operated machines: - - - Parts, including printed circuit assemblies for automatic teller machines the machines of ANNEX I - VIET NAM - 2125 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description
 Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - Other - - For non-electrically operated machines - Parts and accessories equally suitable for use with machines of two or more of the headings 84.69 to 84.72: - Suitable for use with the machines of - - - For electrically operated machines: - heading 84.71 - - - Other - - For non-electrically operated machines Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or form; machinery for agglomerating, paste) fuels, shaping or moulding solid mineral ceramic cements, other mineral plastering materials products in powder or paste form; machines for forming foundry moulds of sand.
unhardened or paste, - Sorting, screening, separating or washing machines: - - Electrically operated - - Not electrically operated - Crushing or grinding machines: - - Electrically operated: - - - For stone - - - Other - - Not electrically operated: - - - For stone - - - Other - Mixing or kneading machines: - - Concrete or mortar mixers: - - - Electrically operated - - - Not electrically operated - - Machines for mixing mineral substances with bitumen: - - - Electrically operated: - - - - Of an output capacity not exceeding 80 t /h - - - - Other - - - Not electrically operated: - - - - Of an output capacity not exceeding 80 t /h - - - - Other - - Other: - - - Electrically operated - - - Not electrically operated - Other machinery: - - Electrically operated - - Not electrically operated - Parts: - - Of electrically operated machines - - Of non-electrically operated machines or for lamps, electric valves assembling tubes or Machines electronic or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware.
- Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes: - - Electrically operated - - Not electrically operated - Machines for manufacturing or hot working glass or glassware: - preforms thereof - Machines for making optical fibres and ANNEX I - VIET NAM - 2126 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8475.29.00 8475.90 8475.90.10
 8475.90.20 84.76 8476.21.00 8476.29.00 8476.81.00 - - Other - Parts: - - Of electrically operated machines - - Of non-electrically operated machines Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money- changing machines.
- Automatic beverage-vending machines: - - Incorporating heating or refrigerating devices - - Other - Other machines: - - Incorporating heating or refrigerating devices 8476.89.00 8476.90.00 - - Other - Parts 84.77 8477.10 8477.10.10 8477.10.31 8477.10.39 8477.20 8477.20.10 8477.20.20 8477.30.00 8477.40 8477.40.10 8477.40.20 8477.51.00 8477.59 8477.59.10 8477.59.20 8477.80 8477.80.10 8477.80.20 - or not specified injection moulding - Poly (vinyl chloride) Machinery for working rubber or plastics or for the manufacture of products from these materials, included elsewhere in this Chapter.
- Injection-moulding machines: - - For moulding rubber - - For moulding plastics: - machines - - - Other - Extruders: - - For extruding rubber - - For extruding plastics - Blow moulding machines - Vacuum moulding machines thermoforming machines: - - For moulding or forming rubber - - For moulding or forming plastics - Other machinery for moulding or otherwise forming: - - For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes other and - - Other: - - - For rubber - - - For plastics - Other machinery: - - For working rubber or for the manufacture of products from rubber, electrically operated - - For working rubber or for the manufacture of products from rubber, not electrically operated - - For working plastics or for the manufacture of products from plastics, electrically operated: 8477.80.31 - - - Lamination presses for the manufacture of printed circuit boards or printed wiring boards 8477.80.39 8477.80.40 8477.90 8477.90.10 8477.90.20 - - - Other - - For working plastics or for the manufacture of products from plastics, not electrically operated - Parts: - - Of electrically operated machines for working rubber or for the manufacture of products from rubber - - Of non-electrically operated machines for working rubber or the manufacture of for products from rubber - - Of electrically operated machines for working plastics or for the manufacture of products from plastic materials 0
ANNEX I - VIET NAM - 2127 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - Parts of - the manufacture of printed circuit boards or printed wiring boards lamination presses for - - - Other - - Of non-electrically operated machines for working plastics or the manufacture of for products from plastic materials Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter.
- Machinery: - - Electrically operated - - Not electrically operated - Parts: - - Of electrically operated machines - - Of non-electrically operated machines Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.
- Machinery for public works, building or the like: - - Electrically operated - - Not electrically operated - Machinery for the extraction or preparation of animal or fixed vegetable fats or oils: - - Electrically operated - - Not electrically operated - Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork: robots, not elsewhere specified or - - Electrically operated - - Not electrically operated - Rope or cable-making machines: - - Electrically operated - - Not electrically operated - Industrial included - Evaporative air coolers - Passenger boarding bridges: - - Of a kind used in airports - - Other - Other machines and mechanical appliances: - - For treating metal, including electric wire coil- winders: - - - Electrically operated - - - Not electrically operated - grinding, screening, sifting, homogenising, emulsifying or stirring machines: - Mixing, kneading, crushing, - - - Electrically operated - - - Not electrically operated - - Other: - - - Machinery for assembling central processing unit (CPU) daughter boards in plastic cases or housings; apparatus for the regeneration of chemical solutions used in the manufacture of printed circuit boards or printed wiring boards; equipment the surfaces of printed circuit boards or printed wiring boards during manufacturing; automated machines for the placement or the removal of components or contact elements on printed circuit boards or printed wiring boards or other substrates; the alignment of printed circuit boards or printed wiring boards or printed circuit assemblies in the manufacturing process for mechanically registration equipment cleaning for 0
ANNEX I - VIET NAM - 2128 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - Other, electrically operated - - - Other, not electrically operated - Parts: - - Of goods of subheading 8479.89.20 - - Of other electrically operated machines - - Of non-electrically operated machines Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot
 moulds), metal carbides, glass, mineral materials, rubber or plastics.
- Moulding boxes for metal foundry - Mould bases - Moulding patterns: - - Of copper - - Other - Moulds for metal or metal carbides: - - Injection or compression types - - Other - Moulds for glass - Moulds for mineral materials - Moulds for rubber or plastics: - - Injection or compression types: - - - Moulds for footwear soles - - - Other - - Other: - - - Moulds for footwear soles - - - Other valves pressure-reducing Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, and including thermostatically controlled valves.
- Pressure-reducing valves: - - Of iron or steel: - - - Manually operated sluice or gate valves with inlets or outlets of an internal diameter exceeding 5 cm but not exceeding 40 cm - - - Other - - Of copper or copper alloys: - - - With an internal diameter of 2.5 cm or less - - - With an internal diameter of over 2.5 cm - - Other: - - - Of plastics, with an internal diameter of not less than 1 cm and not more than 2.5 cm - - - Other - Valves for transmissions: - - Manually operated sluice or gate valves with inlets or outlets of an internal diameter exceeding 5 cm but not exceeding 40cm oleohydraulic pneumatic or - - Of copper or copper alloys, with an internal diameter of 2.5 cm or less, or of plastics, with an internal diameter of not less than 1 cm and not more than 2.5 cm - - Other - Check (nonreturn) valves: - - Swing check-valves, of cast iron, with an inlet of internal diameter of 4 cm or more but not exceeding 60 cm - - Of copper or copper alloys, with an internal diameter of 2.5 cm or less - - Of plastics, with an internal diameter of not less than 10 cm and not more than 25 cm - - Other - Safety or relief valves: - - Of copper or copper alloys, with an internal diameter of 2.5 cm or less ANNEX I - VIET NAM - 2129 0
Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - Of plastics, with an internal diameter of not less than 10 cm and not more than 25 cm - - Other - Other appliances: - - Valves for inner tubes: - - - Of copper or copper alloys - - - Of other materials - - Valves for tubeless tyres: - - - Of copper or copper alloys - - - Of other materials - - LPG cylinder valves of copper or copper alloys, having the following dimensions: - - - Having inlet or outlet internal diameters not exceeding 2.5 cm - - - Having inlet or
 outlet exceeding 2.5 cm - - Cocks and valves, whether or not fitted with piezo-electric igniters, for gas stoves or ranges internal diameters - - Soda water bottle valves; gas operated beer dispensing units: - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter - - - Other - - Mixing taps and valves: - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter - - - Other - - Water pipeline valves: - - - Gate valves, of cast iron, with an internal diameter of 4 cm or more; butterfly valves, of cast iron, with an internal diameter of 8 cm or more: - - - - Manually operated gate valves with an internal diameter exceeding 5 cm but not exceeding 40 cm - - - - Other - - - Other - - Hog nipple waterers: - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter - - - Other - - Nipple joint valves: - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter - - - Other - - Other: - - - Ball valves: - - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter - - - - Other - - - Gate valves, manually operated, of iron or steel, having the following dimensions: - - - - Having inlet and outlet internal diameters of more than 5 cm but not more than 40 cm - - - - Having inlet and outlet internal diameters of more than 40 cm - - - Manifold valves: - - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter - - - - Other - - - Pneumatically controlled valves: - - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter - - - - Other - - - Other valves of plastics: - - - - Having an inlet diameter of not less than 1 cm and an outlet diameter of not more than 2.5 cm 20 20 18 18 16 16 14 14 12 12 10 10 15 15 15 10 10 10 10 10 10 5 5 5 5 3 3
ANNEX I - VIET NAM - 2130 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8481.80.84 - - - - Having an inlet diameter of not less than 1 cm and an outlet diameter of more than 2.5 cm 8481.80.87 8481.80.88 8481.80.89 8481.80.91 8481.80.92 8481.80.99 8481.90 8481.90.10 8481.90.21 8481.90.22 8481.90.23 8481.90.29 8481.90.31
 8481.90.39 8481.90.41 8481.90.49 8481.90.90 84.82 8482.10.00 8482.20.00 8482.30.00 8482.40.00 8482.50.00 8482.80.00 8482.91.00 8482.99.00 84.83 - - - - Other: - - - - - Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04 - - - - - Other - - - Other, manually operated, weighing less than 3 kg, surface treated or made of stainless steel or nickel - - - Other: - - - - Water taps of copper or copper alloy, with an internal diameter of 2.5 cm or less - - - - Other: - - - - - Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04 - - - - - Other - Parts: - - Housings for sluice or gate valves with inlet or outlet of an internal diameter exceeding 50 mm but not exceeding 400 mm - - For taps, cocks, valves (excluding inner tube valves and valves for tubeless tyres) and similar appliances of 25 mm or less in internal diameter: - - - Bodies, for water taps - - - Bodies, for liquefied petroleum gas (LPG) cylinder valves - - - Bodies, other - - - Other - - Valves bodies or stems of tubeless tyre valves: - - - Of copper or copper alloys - - - Other - - Valves cores of inner tube or tubeless tyre valves: - - - Of copper or copper alloys - - - Other - - Other inner tube or Ball or roller bearings.
- Ball bearings - Tapered roller bearings, tapered roller assemblies - Spherical roller bearings - Needle roller bearings - Other cylindrical roller bearings - Other, including combined ball/roller bearings including cone and - Parts: - - Balls, needles and rollers - - Other Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints).
8483.10 8483.10.10 8483.10.24 8483.10.25 - Transmission shafts (including cam shafts and crank shafts) and cranks: - - For machinery of heading 84.29 or 84.30 - - Cam shafts and crank shafts for engines of vehicles of Chapter 87: - - - For vehicles of heading 87.11 - - - Other: - - - - For vehicles of a cylinder capacity not exceeding 2,000 cc ANNEX I - VIET NAM - 2131 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year
 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - - For vehicles of a cylinder capacity - exceeding 2,000 cc but not exceeding 3,000 cc - - incorporating ball or roller - For vehicles of a cylinder capacity - exceeding 3,000 cc - - For marine propulsion engines: - - - Of an output not exceeding 22.38 kW - - - Other - - Other - Bearing housings, bearings: - - For machinery of heading 84.29 or 84.30 - - For engines of vehicles of Chapter 87 - - Other - Bearing housings, not roller bearings; plain shaft bearings: - - For machinery of heading 84.29 or 84.30 - - For engines of vehicles of Chapter 87 - - Other - Gears and gearing, other than toothed wheels, transmission chain elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters: incorporating ball or sprockets other and - - For marine vessels - - For machinery of heading 84.29 or 84.30 - - Other - Flywheels and pulleys, including pulley blocks shaft couplings - Clutches and universal joints) - Toothed wheels, chain sprockets and other transmission elements presented separately; parts: (including tractors of subheading 8701.10 or - - For - - Parts of goods of subheading 8483.10: - 8701.90 - - - For other tractors of heading 87.01 - - - For goods of heading 87.11 - - - For other goods of Chapter 87 - - - Other - - Other: - 8701.90 - - - For other tractors of heading 87.01 - - - For goods of heading 87.11 - - - For other goods of Chapter 87 - - - Other - - For goods of
 subheading 8701.10 or Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar in composition, put up in pouches, envelopes or similar packings; mechanical seals.
joints, dissimilar 8484.10.00 - Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal 8484.20.00 8484.90.00 - Mechanical seals - Other 84.86 for Machines and apparatus of a kind used solely the manufacture of or principally semiconductor wafers, boules semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories.
or ANNEX I - VIET NAM - 2132 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8486.10 8486.10.10 8486.10.20
 8486.10.30 8486.10.40 8486.10.50 8486.10.60 8486.10.90 8486.20 8486.20.11 8486.20.12 8486.20.13 8486.20.19 8486.20.21 8486.20.29 8486.20.31 8486.20.32 8486.20.33 8486.20.39 8486.20.41 8486.20.42 8486.20.49 8486.20.51 8486.20.59 8486.20.91 8486.20.92 8486.20.93 8486.20.94 8486.20.95 - Machines and apparatus for the manufacture of boules or wafers: - - Apparatus for rapid heating of semiconductor wafers - processing - - Machines for working any material by removal of material, by laser or other light or photon beam in the production of semiconductor wafers semiconductor wafer - Spin dryers for - Machines and apparatus sawing - monocrystal semiconductor boules into slices, or wafers into chips for - - Grinding, polishing and lapping machines for processing of semiconductor wafers - - Apparatus for growing or pulling monocrystal semiconductor boules - - Other - Machines and apparatus for the manufacture of semiconductor electronic integrated circuits: devices or of - - Film formation equipment: - - - Chemical vapour deposition apparatus for semiconductor production - for - Epitaxial semiconductor wafers; spinners for coating photographic semiconductor wafers deposition machines emulsions on - - - - Apparatus for physical deposition by sputtering on semiconductor wafers; physical deposition semiconductor production apparatus for - - - Other - - Doping equipment: - - - Ion implanters for doping semiconductor materials - - - Other - - Etching and stripping equipment: - - - Deflash machines for cleaning and removing of contaminants semiconductor the electroplating process; spraying appliances for etching, stripping or cleaning semiconductor wafers from the metal prior leads to packages - - - Equipment for dry-etching patterns on - Apparatus for wet etching, developing, - semiconductor materials - stripping or cleaning semiconductor wafers - - - Other - - Lithography equipment: - - - Direct write-on-wafer apparatus - - - Step and repeat aligners - - - Other - - Equipment for
 developing exposed wafers: - - - Dicing machines for scribing or scoring semiconductor wafers - - - Other - - Other: - - - Lasercutters for cutting contacting tracks in semiconductor production by laser beam - - Machines for bending, straightening semiconductor leads - - - Resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers folding and - - - - Inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers - - - Automated machines for the placement or the removal of components or contact elements on semiconductor materials ANNEX I - VIET NAM - 2133 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8486.20.99 8486.30 8486.30.10 8486.30.20 8486.30.30 8486.30.90 8486.40 8486.40.10 8486.40.20 8486.40.30 8486.40.40 8486.40.50 8486.40.60 8486.40.70 8486.40.90 8486.90 8486.90.11 8486.90.12 8486.90.13 8486.90.14 8486.90.15 8486.90.16 8486.90.17 8486.90.19 - Apparatus for wet etching, developing, - - - Other - Machines and apparatus for the manufacture of flat panel displays: - - Apparatus for dry etching patterns on flat panel display substrates - stripping or cleaning flat panel displays - - Chemical vapour deposition apparatus for flat panel display production; spinners for coating photosensitive emulsions on flat panel display substrates; apparatus for physical deposition on flat panel display substrates - - Other - Machines and apparatus specified in Note 9 (C) to this Chapter: - - Focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices and bonders - Die attach apparatus, tape automated - bonders, wire encapsulation equipment for the assembly of semiconductors; automated machines for transport, handling and storage semiconductor wafers, wafer cassettes, wafer boxes and other materials for semiconductor devices of - - Moulds for manufacture of semiconductor devices - - Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles - - Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles - - Electron beam microscopes fitted with equipment specifically designed for
 the handling and transport of semiconductor wafers or reticles - - Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates - for the - Of machines and apparatus - - Other - Parts and accessories: - manufacture of boules or wafers: - - Of apparatus for semiconductor wafers - - - Of spin dryers for semiconductor wafer processing - - - Of machines for working any material by removal of material, by laser or other light or photon beam in the production of semiconductor wafers rapid heating of - - - Of machines for sawing monocrystal semiconductor boules into slices, or wafers into chips: - - - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools - - - - Other - - - Of grinding, polishing and lapping machines for processing of semiconductor wafers - - Of apparatus for growing or pulling - monocrystal semiconductor boules - - - Other the - manufacture of semiconductor devices or of electronic integrated circuits: - Of machines and apparatus for 0
ANNEX I - VIET NAM - 2134 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8486.90.21 8486.90.22 8486.90.23 8486.90.24 8486.90.25 8486.90.26 8486.90.27 8486.90.28 8486.90.29 8486.90.31 8486.90.32 8486.90.33 8486.90.34 8486.90.35 8486.90.36 8486.90.39 8486.90.41 8486.90.42 8486.90.43 - - - - Of chemical vapour deposition apparatus for semiconductor production - - Of epitaxial deposition machines for semiconductor wafers; of spinners for coating photographic semiconductor wafers emulsions on - - - Of ion implanters for doping semiconductor materials; of apparatus for physical deposition by sputtering on semiconductor wafers; of physical deposition apparatus for semiconductor production; of direct write-on-wafer apparatus, step and repeat aligners and other lithography equipment - - - Of spraying appliances for etching, stripping or cleaning semiconductor wafers; of apparatus for wet etching, developing, stripping or cleaning semiconductor wafers; of dry-etching patterns on semiconductor materials: - - - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools - - - - Other - - - Of dicing machines for scribing or scoring semiconductor wafers; of lasercutters for cutting tracks in semiconductor production by laser beam; of machines for bending, folding and straightening semiconductor leads: - - - - Tool holders and self-opening dieheads; workholders; dividing heads and other special attachments for machine
 tools - - - - Other - - - Of resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers; of inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers for the - Of machines and apparatus - - - Other - manufacture of flat panel displays: - - - Of apparatus for dry etching patterns on flat panel display substrates - - - Of apparatus for wet etching, developing, stripping or cleaning flat panel displays: - - - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools - - - - Other - - - Of chemical vapour deposition apparatus for flat panel display production - - - Of spinners for coating photosensitive emulsions on flat panel display substrates - - - Of apparatus for physical deposition on flat panel display substrates - - - Other - - Of machines or apparatus specified in Note 9 ( C) to this Chapter: - - - Of focused ion beam milling machine to produce or repair masks and reticles for patterns on semiconductor devices - - - Of die attach apparatus, tape automated bonders, wire bonders and of encapsulation equipment for assembly of semiconductors - - - Of automated machines for the transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other materials for semiconductor devices 0
ANNEX I - VIET NAM - 2135 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8486.90.44 8486.90.45 8486.90.46 - - Of optical and - photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles stereoscopic - - - Of electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles - - - Of pattern generating apparatus of a kind reticles from used for producing masks or photoresist coated substrates, including printed circuit assemblies 8486.90.49 - - - Other 84.87 8487.10.00 Machinery parts, not containing electrical insulators, coils, contacts or connectors, other electrical features, not specified or included elsewhere in this Chapter.
- Ships’ or boats’ propellers and blades therefor 8487.90.00 - Other 85 85.01 8501.10 8501.10.21 8501.10.29 8501.10.30 8501.10.41 8501.10.49 8501.10.51 8501.10.59 8501.10.60 8501.10.91 8501.10.99 8501.20 8501.20.12 8501.20.19 8501.20.21 8501.20.29 8501.31 8501.31.30 8501.31.40 8501.31.50 and Chapter 85 - Electrical machinery and equipment sound parts recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles thereof; Electric motors and generators (excluding generating sets).
- Motors of an output not exceeding 37.5 W: - - DC motors: - - - Stepper motors: - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - - Other - - - Spindle motors - - - Other: - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - - Other - - Other motors including universal (AC/DC) motors: - - - Stepper motors: - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - - Other - - - Spindle motors - - - Other: - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - - Other - Universal AC/DC motors exceeding 37.5 W: - - Of an output not exceeding 1 kW: - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - Other - - Of an output exceeding 1 kW: - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - Other - Other DC motors; DC generators: - - Of an output not exceeding 750 W: - - - Motors of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - Other motors - - - Generators output an of 0
ANNEX I - VIET NAM - 2136 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Of an output exceeding 750 W but not - Of an output exceeding 75 kW but not - exceeding 75 kW: - - - Of an output exceeding 37.5 kW: - - - - Motors of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - - Other motors - - - - Generators - - - Other: - - - - Motors of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - - Other motors - - - - Generators - exceeding 375 kW - - Of an output exceeding 375 kW - Other AC motors, single-phase: - - Of an output not exceeding 1 kW: - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - Other - - Of an output exceeding 1 kW: - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - Other - Other AC motors, multi-phase: - - Of an output not exceeding 750 W: - - - Of
 a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - Other - exceeding 75 kW: - - - Of an output not exceeding 1 kW: - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - - Other - - - Of an output exceeding 1 kW but not exceeding 37.5 kW: - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - - Other - - - Of an output exceeding 37.5 kW: - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 - - - - Other - - Of an output exceeding 75 kW - AC generators (alternators): - - Of an output not exceeding 75 kVA: - - - Of an output not exceeding 12.5 kVA - - - Of an output exceeding 12.5 kVA - - Of an output exceeding 75 kVA but not exceeding 375 kVA: - - - Of an output exceeding 75 kVA but not exceeding 150 kVA - - - Of an output exceeding 150 kVA but not exceeding 375 kVA - - Of an output exceeding 375 kVA but not exceeding 750 kVA - - Of an output exceeding 750 kVA - Of an output exceeding 750 W but not sets generating Electric converters.
compression-ignition - Generating internal combustion piston engines (diesel or semi-diesel engines): sets with rotary and 8502.11.00 8502.12 8502.12.10 8502.12.20 8502.13 - Of an output exceeding 75 kVA but not - - Of an output not exceeding 75 kVA - exceeding 375 kVA: - - - Of an output not exceeding 125 kVA - - - Of an output exceeding 125 kVA - - Of an output exceeding 375 kVA: 0
ANNEX I - VIET NAM - 2137 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8502.13.10 8502.13.90 8502.20 8502.20.10 8502.20.20 8502.20.30 8502.20.41 8502.20.49 8502.31 8502.31.10 8502.31.20 8502.39 8502.39.10 8502.39.20 8502.39.31 8502.39.39 8502.40.00 85.03 8503.00.10 - Of an output exceeding 75 kVA but not - - - Of an output of 12,500 kVA (10,000 kW) or more - - - Other - Generating sets with spark-ignition internal combustion piston engines: - - Of an output not exceeding 75 kVA - exceeding 100 kVA - - Of an output exceeding 100 kVA but not exceeding 10,000 kVA - - Of an output exceeding 10,000 kVA: - - - Of an output of 12,500 kVA (10,000 kW) or more - - - Other - Other generating sets: - - Wind-powered: - - - Of an output not exceeding 10,000 kVA - - - Of an output exceeding 10,000 kVA - - Other: - - - Of an output not exceeding 10 kVA - - - Of an output exceeding 10 kVA but not exceeding 10,000 kVA - - - Of an output exceeding 10,000 kVA: - - - - Of an output of 12,500 kVA (10,000 kW) or more - - - - Other - Electric rotary converters Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02.
- Parts used in the manufacture of electric motors of heading 85.01; parts of generators of heading 85.01 or 85.02 of an output of 10,000 kW or more 8503.00.90 - Other 85.04 8504.10.00 8504.21 8504.21.10 8504.21.92 8504.21.93 8504.21.99 8504.22 8504.22.11 8504.22.19 8504.22.92 8504.22.93 8504.22.99 8504.23 8504.23.10 Electrical transformers, static converters (for example, rectifiers) and inductors.
- Ballasts for discharge lamps or tubes - Liquid dielectric transformers: - exceeding 650 kVA: - - - Step-voltage regulators (auto transformers); instrument transformers with a power handling capacity not exceeding 5 kVA - Having a power handling capacity not - - - Other: - - - - Having a power handling capacity exceeding 10 kVA and of a high side voltage of 110kV or more - - - - Having a power handling capacity exceeding 10 kVA and of a high side voltage of 66kV or more, but less than 110kV - - - - Other - - Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA: - - - Step-voltage regulators (auto transformers): - - - - Of a high side voltage of 66 kV or more - - - - Other - - - Other: - - - - Of a high side voltage of 110 kV or more - - - - Of a high side voltage of 66kV or more, but less than 110 kV - - - - Other - - Having a power handling capacity exceeding 10,000 kVA: - exceeding 15,000 kVA - Having a power handling capacity not - 0
ANNEX I - VIET NAM - 2138 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Having a power handling capacity not - - - Having a power handling capacity exceeding 15,000 kVA: - - - - Not exceeding 20,000 kVA - - - - Exceeding 20,000 kVA but not exceeding 30,000 kVA - - - - Other - Other transformers: - exceeding 1 kVA: - - - Instrument potential transformers: - - - - With a voltage rating of 110 kV or more - - - - With a voltage rating of 66 kV or more, but less than 110 kV - - - - With a voltage rating of 1 kV or more, but less than 66 kV - - - - Other - - - Instrument current transformers: - - - - With a voltage rating of 110 kV or more: - - - - - Ring current transformers with a voltage rating not exceeding 220 kV - - - - - Other - - - - With a voltage rating of 66 kV or more, but less than 110 kV - - - - With a voltage rating of
 1 kV or more, but less than 66 kV - - - - Other - - - Flyback transformers - - - Intermediate frequency transformers - - - Other: - - - - Of a kind used with toys, scale models or similar recreational models - - - - Other matching transformers - - - - Other - - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA: - transformers (potential and current) of a power handling capacity not exceeding 5 kVA: Instrument - - - - - - Matching transformers - - - - Other - - - Other, of a kind used with toys, scale models or similar recreational models - - - Other, having a minimum frequency of 3 MHz - - - Other, of a power handling capacity not exceeding 10 kVA: - - - - Matching transformers - - - - Other - exceeding 10 kVA: - - - - Matching transformers - - - - Other - - Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA: - Other, of a power handling capacity - - - - Of a high side voltage of 66 kV or more: - - - - Matching transformers - - - - Other - - - Other: - - - - Matching transformers - - - - Other - - Having a power handling capacity exceeding 500 kVA: - exceeding 15,000 kVA: - - Having a power handling capacity exceeding 10,000 kVA and of a high side voltage of 66 kV or more: - Having a power handling capacity not - - - 8504.34.11 8504.34.12 - - - - - Matching transformers - - - - - Other - - - - Other: 5
ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8504.34.13 8504.34.14 8504.34.22 8504.34.23 8504.34.24 8504.34.29 8504.40 8504.40.11 8504.40.19 8504.40.20 8504.40.30 8504.40.40 8504.40.90 8504.50 8504.50.10 8504.50.20 8504.50.93 8504.50.94 8504.50.95 8504.90 8504.90.10 8504.90.20 8504.90.31 8504.90.39 8504.90.41 8504.90.49 8504.90.50 8504.90.60 8504.90.90 85.05
 - - - - - Matching transformers - - - - - Other - - - Having a power handling capacity exceeding 15,000 kVA: - - - - Of a high side voltage of 66 kV or more: - - - - - Matching transformers - - - - - Other - - - - Other: - - - - - Matching transformers - - - - - Other - Static converters: - - For automatic data processing machines and units telecommunications apparatus: thereof, and - - - Uninterrupted power supplies (UPS) - - - Other - - Battery chargers having a rating exceeding 100 kVA - - Other rectifiers - - Inverters - - Other - Other inductors: - - Inductors for power supplies for automatic data processing machines and units thereof, and for telecommunications apparatus - - Having a power handling capacity not - - Chip type fixed inductors - - Other: - exceeding 2,500 kVA - - - Having a power handling capacity exceeding 2,500 kVA but not exceeding 10,000 kVA - - - Having a power handling capacity exceeding 10,000 kVA - Parts: - - Of goods of subheading of 8504.10 - - Printed circuit assemblies for the goods of subheading or 8504.50.10 8504.40.11, 8504.40.19 - - For electrical transformers of a capacity not exceeding 10,000 kVA: - tube radiator assemblies of a kind used for distribution and power transformers - Radiator panels; flat - - For electrical transformers of a capacity - - - Other - exceeding 10,000 kVA: - tube radiator assemblies of a kind used for distribution and power transformers - Radiator panels; flat - for - Other, inductors of a capacity not - - - Other - exceeding 2,500 kVA - - Other, for inductors of a capacity exceeding 2,500 kVA - - Other Electro-magnets; permanent magnets and articles intended to become permanent magnets electro- after magnetisation; magnetic or permanent magnet chucks, clamps and similar holding devices; electro- magnetic couplings, clutches and brakes; electro-magnetic lifting heads.
- Permanent magnets and articles intended to become after magnetisation: permanent magnets 8505.11.00 8505.19.00 8505.20.00 - - Of metal - - Other - Electro-magnetic brakes couplings, clutches and 10 10 10 10 10 10 ANNEX I - VIET NAM - 2140 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year
 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8505.90.00 - Other, including parts 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Primary cells and primary batteries.
- Manganese dioxide: - - Having an external volume not exceeding 300 cm3 - - Other - Mercuric oxide - Silver oxide - Lithium - Air-zinc: - - Having an external volume not exceeding 300 cm3 - - Other - Other primary cells and primary batteries: - - Zinc carbon, having an external volume not exceeding 300 cm3 - exceeding 300 cm3 - - Other: - - - Having an external volume not exceeding 300 cm3 - - - Other - Parts - Zinc carbon, having an external volume Year 25 and Subsequent Years (%) 25
ANNEX I - VIET NAM - or not including separators rectangular Electric accumulators, therefor, whether (including square).
- Lead-acid, of a kind used for starting piston engines: - - Of a kind used for aircraft - - Other: - - - 6 V or 12 V, with a discharge capacity not exceeding 200 Ah: - - - - Of a height (excluding terminals and handles) not exceeding 13 cm - - - - Other - - - Other: - - - - Of a height (excluding terminals and handles) not exceeding 13 cm - - - - Other - Other lead-acid accumulators: - - Of a kind used for aircraft - - Other: - - - 6 V or 12 V, with a discharge capacity not exceeding 200 Ah: - - - - Of a height (excluding terminals and handles) exceeding 13 cm but not exceeding 23cm - - - - Other - - - Other: - - - - Of a height (excluding terminals and handles) exceeding 13 cm but not exceeding 23cm - - - - Other - Nickel-cadmium: - - Of a kind used for aircraft - - Other - Nickel-iron: - - Of a kind used for aircraft - - Other - Nickel-metal hydride - Lithium-ion: - - Of a kind used for notebooks and subnotebooks - - Other - Other accumulators: - - Of a kind used for aircraft - - Other: laptops including HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8507.80.91 8507.80.99 8507.90 8507.90.11 8507.90.12 8507.90.19 8507.90.91 8507.90.92 8507.90.93 - - laptops including - Of goods of subheading 8507.10.92, - - Of a kind used for notebooks and subnotebooks - - - Other - Parts: - - Plates: - 8507.10.93, 8507.10.94 or 8507.10.99 - - - Of a kind used for aircraft - - - Other - - Other: - - - Of a kind used for aircraft - materials other than poly(vinyl chloride) - - - Other, of goods of subheading 8507.10.92, 8507.10.93, 8507.10.94 or 8507.10.99 - Battery separators, ready for use, of - 8507.90.99 - - - Other 85.08 8508.11.00 8508.19 8508.19.10 8508.19.90 8508.60.00 8508.70 8508.70.10 8508.70.90 85.09 8509.40.00
 8509.80 8509.80.10 8509.80.20 8509.80.90 8509.90 8509.90.10 8509.90.90 85.10 8510.10.00 8510.20.00 8510.30.00 8510.90.00 85.11 8511.10 8511.10.10 8511.10.20 8511.10.90 8511.20 8511.20.10 Vacuum cleaners.
- With self-contained electric motor: - - Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l - - Other: - - - Of a kind suitable for domestic use - - - Other - Other vacuum cleaners - Parts: - 8508.11.00 or 8508.19.10 - - Other vacuum cleaners - Of of subheading fruit or vegetable Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08.
- Food grinders and mixers; juice extractors - Other appliances: - - Floor polishers - - Kitchen waste disposers - - Other - Parts: - - Of goods of subheading 8509.80.10 - - Other self-contained Shavers, hair clippers and hair-removing electric appliances, with motor.
- Shavers - Hair clippers - Hair-removing appliances - Parts Electrical ignition or starting equipment of a kind used for spark-ignition or compression- ignition internal combustion engines (for example, ignition magnetos, magneto- dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines.
- Sparking plugs: - - Of a kind suitable for aircraft engines - - Of a kind suitable for motor vehicle engines - - Other - Ignition magnetic flywheels: - - Of a kind suitable for aircraft engines magnetos; magneto-dynamos; ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2
 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - Of a kind suitable for motor vehicle engines: - - - Unassembled - - - Other - - Other: - - - Unassembled - - - Other - Distributors; ignition coils: - - Of a kind suitable for aircraft engines - - Of a kind suitable for motor vehicle engines: - Assembled starter motors for engines of - - - Unassembled - - - Other - - Other: - - - Unassembled - - - Other - Starter motors and dual purpose starter- generators: - - Of a kind used for aircraft engines - - Other unassembled starter motors: - - - For engines of vehicles of heading 87.02, 87.03, 87.04 or 87.05 - - - Other - vehicles of headings 87.01 to 87.05: - - - For engines of vehicles of heading 87.01 - - - For engines of vehicles of heading 87.02, 87.03 or 87.04 - - - For engines of vehicles of heading 87.05 - - Other: - - - For engines of vehicles of heading 87.02, 87.03, 87.04 or 87.05 - - - Other - Other generators: - - Of a kind used for aircraft engines - - Other unassembled alternators: - - - For engines of vehicles of heading 87.02, 87.03, 87.04 or 87.05 - - - Other - - Assembled alternators for engines of vehicles of headings 87.01 to 87.05: - - - For engines of vehicles of heading 87.01 - - - For engines of vehicles of heading 87.02, 87.03 or 87.04 - - - For engines of vehicles of heading 87.05 - - Other: - - - For engines of vehicles of heading 87.02, 87.03, 87.04 or 87.05 - - - Other - Other equipment: - - Of a kind used for aircraft engines - - Of a kind suitable for motor vehicles engines - - Other - Parts: - - Of a kind used for aircraft engines - - Of a kind suitable for motor vehicles engines 8511.20.21 8511.20.29 8511.20.91 8511.20.99 8511.30 8511.30.30 8511.30.41 8511.30.49 8511.30.91 8511.30.99 8511.40
 8511.40.10 8511.40.21 8511.40.29 8511.40.31 8511.40.32 8511.40.33 8511.40.91 8511.40.99 8511.50 8511.50.10 8511.50.21 8511.50.29 8511.50.31 8511.50.32 8511.50.33 8511.50.91 8511.50.99 8511.80 8511.80.10 8511.80.20 8511.80.90 8511.90 8511.90.10 8511.90.20 8511.90.90 - - Other 85.12 8512.10.00 8512.20 8512.20.20 Electrical lighting or signalling equipment 85.39), (excluding windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles.
heading articles of - Lighting or visual signalling equipment of a kind used on bicycles - Other lighting or visual signalling equipment: - equipment - - Other: - Unassembled lighting or visual signalling ANNEX I - VIET NAM - 2143 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
NAM - 2143 25 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - For motorcycles - - - Other - Sound signalling equipment: - - Horns and sirens, assembled - - Unassembled sound signalling equipment - - Other: - - - Obstacle detection (warning) devices for vehicles - - - Other - Windscreen wipers, defrosters and demisters - Parts: - - Of goods of subheading 8512.10 - - Of goods of subheading 8512.20, 8512.30 or 8512.40 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12.
- Lamps: - - Miners’ helmet lamps - - Quarrymen’s lamps - - Other - Parts: - lamps - - Flashlight reflectors; flashlight switch slides of plastics - - Other lamps or quarrymen’s - Of miners’ helmet for those (including laboratory functioning Industrial or laboratory electric furnaces and ovens by induction or dielectric loss); other industrial or the heat equipment treatment of materials by induction or dielectric loss.
- Resistance heated furnaces and ovens - Furnaces and ovens functioning by induction or dielectric loss: - the - Electric manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies or ovens furnaces for - - Other - Other furnaces and ovens: the - manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies - Electric or ovens furnaces for for the heat treatment of - - Other - Other equipment materials by induction or dielectric loss - Parts: - laboratory electric furnaces or ovens for the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies industrial or - Parts of 8514.90.90 - - Other 85.15 Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets.
- Brazing or soldering machines and apparatus: 8515.11.00 8515.19 - - Soldering irons and guns - - Other: Year 25 and Subsequent Years (%) ANNEX I - VIET NAM - 2144 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8515.19.10 8515.19.90 8515.21.00 8515.29.00 8515.31.00 8515.39 8515.39.10
 8515.39.90 8515.80 8515.80.10 8515.80.90 8515.90 8515.90.10 8515.90.20 - - - Machines and apparatus for soldering components on printed circuit boards/printed wiring boards - - - Other - Machines and apparatus for resistance welding of metal: - - Fully or partly automatic - - Other - Machines and apparatus for arc (including plasma arc) welding of metals: - - Fully or partly automatic - - Other: - - - AC arc welders, transformer type - - - Other - Other machines and apparatus: - spraying of metals or sintered metal carbides - - Other - Parts: - - Of AC arc welders, transformer type - - Parts of machine apparatus for soldering components on printed circuit boards/printed wiring boards - Electric machines and apparatus for hot 8515.90.90 - - Other 85.16 8516.10 8516.10.10 8516.10.30 8516.21.00 8516.29.00 8516.31.00 8516.32.00 8516.33.00 8516.40 8516.40.10 8516.40.90 8516.50.00 8516.60 8516.60.10 8516.60.90 8516.71.00 8516.72.00 8516.79 8516.79.10 8516.79.90 8516.80 8516.80.10 8516.80.30 8516.80.90 8516.90 electro-thermic Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; smoothing irons; other electro-thermic appliances of a kind used for domestic heating resistors, other than those of heading 85.45. purposes; electric electric - Of a kind designed to use steam from - Electric instantaneous or storage water heaters and immersion heaters: - - Instantaneous or storage water heaters - - Immersion heaters - Electric space heating apparatus and electric soil heating apparatus: - - Storage heating radiators - - Other - Electro-thermic hair-dressing or hand-drying apparatus: - - Hair dryers - - Other hair-dressing apparatus - - Hand-drying apparatus - Electric smoothing irons: - industrial boilers - - Other - Microwave ovens - Other ovens; cookers, cooking plates, boiling rings, grillers and
 roasters: - - Rice cookers - - Other - Other electro-thermic appliances: - - Coffee or tea makers - - Toasters - - Other: - - - Kettles - - - Other - Electric heating resistors: - - For type-founding or type-setting machines; for industrial furnaces - - For domestic appliances - - Other - Parts: Year 25 and Subsequent Years (%) 25
ANNEX I - VIET NAM - 2145 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8516.90.21 8516.90.29 8516.90.30 8516.90.40 8516.90.90 85.17 8517.11.00 8517.12.00 8517.18.00 8517.61.00 8517.62 8517.62.10 8517.62.21 8517.62.29 8517.62.30 8517.62.41 8517.62.42 8517.62.49 8517.62.51 8517.62.52 8517.62.53 8517.62.59 8517.62.61 8517.62.69 8517.62.91 - - Of goods of subheading 8516.33, 8516.50, 8516.60, 8516.71 or 8516.79.10: - - - Sealed hotplates for domestic appliances - - - Other - - Of goods of subheading 8516.10 - - Of electric heating resistors for type-founding or type-setting machines - - Other for other apparatus including telephones for Telephone sets, for other wireless cellular networks or networks; the transmission or reception of voice, images or other for communication in a wired or wireless networks (such as a local or wide area network), or than reception apparatus of heading 84.43, 85.25, 85.27 or 85.28. transmission apparatus including other data, - Telephone sets, cellular networks or for other wireless networks: including telephones for - - Line telephone sets with cordless handsets - - Telephones for cellular networks or for other wireless networks - - Other - Other apparatus for transmission or reception of voices, including images or other data, apparatus for communication in a wired or wireless
 network (such as a local or wide area network): - - Base stations - - Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: - - - Radio transmitters and radio receivers of a kind used for simultaneous interpretation at multilingual conferences - - - - including switching telegraphic - Telephonic or - Units of automatic data processing - machines other than units of heading 84.71: - - Control and adaptor units, gateways, bridges and routers - - - - Other - apparatus - - - Apparatus for carrier-current line systems or for digital line systems: - - - - Modems including cable modems and modem cards - - - - Concentrators or multiplexers - - - - Other - - - Other transmission apparatus incorporating reception apparatus: - - - - Wireless LANs - - - - Transmission and reception apparatus of a kind used for simultaneous interpretation at multilingual conferences - - - - Other transmission apparatus for radio- telephony or radio-telegraphy - - - - Other - - - Other transmission apparatus: - - - - For radio-telephony or radio-telegraphy - - - - Other - - - Other: - - - - Portable receivers for calling, alerting or paging and paging alert devices, including pagers 8517.62.92 8517.62.99 8517.69.00 - - - - For radio-telephony or radio-telegraphy - - - - Other - - Other ANNEX I - VIET NAM - 0
3.3 0 0 0 2. 1.3 0 0 0 0. HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Of control and adaptor units including - Parts: - gateways, bridges and routers - - Of transmission apparatus, other than radio- broadcasting transmission apparatus, or of portable receivers for calling, alerting or paging and paging alert devices, including pagers: television or - - - Of cellular telephones - - - Other - - Other printed circuit boards, assembled: - - - Of goods for line telephony or line telegraphy - radio- - Of goods for radio-telephony or - telegraphy - - - Other - - Aerials or antennae of a kind
 used with apparatus radio- telegraphy radio-telephony and for - - Other: - - - Of goods for line telephony or line telegraphy - Of goods for - - telegraphy - - - Other radio-telephony or radio- and stands Microphones therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more audio-frequency electric amplifiers; electric sound amplifier sets.
loudspeakers; - Microphones and stands therefor: - - Microphones: - - - Microphones having a frequency range of 300 Hz to 3,400 Hz, with a diameter not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use - Single loudspeakers, mounted in their - - - Other microphones, whether or not with their stands - - Other - Loudspeakers, whether or not mounted in their enclosures: - enclosures: - - - Box speaker type - - - Other - - Multiple loudspeakers, mounted in the same enclosure: - - - Box speaker type - - - Other - - Other: - - - Loudspeakers, without enclosure, having a frequency range of 300 Hz to 3,400 Hz, with a diameter for exceeding telecommunication use 50 mm, not - - - Other - Headphones and earphones, whether or not combined with sets consisting of a microphone and one or more loudspeakers: a microphone, and - - Headphones - - Earphones - - Line telephone handsets - - Other combined microphone/speaker sets: - - - For goods of subheading 8517.12.00 - - - Other - - Other - Audio-frequency electric amplifiers: ANNEX I - VIET NAM - 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8518.40.20 8518.40.30 8518.40.40 8518.40.90 8518.50 8518.50.10 8518.50.20 8518.50.90 8518.90 8518.90.10 - - Used as repeaters in line telephony - - Used as repeaters in telephony other than line telephony - - Other, having 6 or more input signal with or without elements for capacity amplifiers lines, - - Other - Electric sound amplifier sets: - - Having a power rating of 240 W or more - - Other, with loudspeakers, of a kind suitable for broadcasting, having a voltage rating of 50 V or more but not exceeding 100 V - - Other - Parts: - subheading 8518.10.11, 8518.29.20, 8518.30.40 or 8518.40.20, including printed circuit assemblies - Of goods of 8518.90.20 8518.90.30 - - Of goods of subheading 8518.40.40 - - Of goods of subheading 8518.21 or 8518.22 8518.90.40 8518.90.90 - - Of goods of subheading 8518.29.90 - - Other 85.19 Sound recording or reproducing apparatus.
8519.20 - Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment: 8519.20.10 8519.20.20 8519.30.00 8519.50.00 8519.81 8519.81.10 8519.81.20 8519.81.30 8519.81.41 8519.81.49 8519.81.50 8519.81.61 8519.81.69 8519.81.71 8519.81.79 8519.81.91 8519.81.99 8519.89 8519.89.11 8519.89.12 8519.89.20 - - Coins or disc operated record players - - Other - Turntables (record-decks) - Telephone answering machines - Other apparatus: - - Using magnetic, optical or semiconductor media: - the - Pocket size cassette recorders, - dimensions of which do not exceed 170 mm x 100 mm x 45 mm - - - Cassette recorders, with built in amplifiers and one or more built in loudspeakers, operating only with an external source of power - - - Compact disc players - - - Transcribing machines: - - - - Of a kind suitable for cinematography or broadcasting - - - - Other - - - Dictating machines not capable of operating without an external source of power - - - Magnetic tape recorders incorporating sound reproducing apparatus, digital audio type: - - Other sound reproducing apparatus, - - - - Of a kind suitable for cinematography or broadcasting - - - - Other - cassette type: - - - - Of a kind suitable for cinematography or broadcasting - - - - Other - - - Other: - - - - Of a kind suitable for cinematography or broadcasting - - - - Other - - Other: - - - Cinematographic sound reproducers: - - - - For film of a width of less than 16 mm - - - - For film of a width of 16 mm or more - - - Record-players with or without loudspeakers 0
Year 25 and Subsequent Years (%) ANNEX I - VIET NAM - 2148 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8519.89.30 8519.89.90 - - - Of a kind suitable for
 cinematography or broadcasting - - - Other 85.21 Video recording or reproducing apparatus, whether or not incorporating a video tuner.
- Of a kind used in cinematography or - Magnetic tape-type: - television broadcasting - - Other - Other: - - Laser disc players: - television broadcasting - - - Other - - Other: - television broadcasting - - - Other - - - Of a kind used in cinematography or - Of a kind used in cinematography or Parts and accessories suitable for use solely or principally with the apparatus of heading 85.19 or 85.21.
- Pick-up cartridges - Other: - - Printed circuit board assemblies for telephone answering machines - for - Printed circuit board assemblies cinematographic sound recorders or reproducers - - Audio or video tapedecks and compact disc mechanisms - - Audio or video reproduction heads, magnetic type; magnetic erasing heads and rods - - Other: - of - cinematographic sound recorders or reproducers accessories - Other parts and - - Other parts of telephone answering - machines - - - Other parts and accessories for goods of subheading 8519.81 or heading 85.21 - - - Other Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for of the other recording recorded, phenomena, whether including matrices and masters for the production of discs, but excluding products of Chapter 37. sound or or not of - Magnetic media: - - Cards incorporating a magnetic stripe: - - - Unrecorded - - - Other - - Other: - - - Magnetic tapes, of a width not exceeding 4 mm: - - - - Unrecorded: - - - - - Computer tapes - - - - - Other - - - - Other: - - - - - Video tapes - - - - - Other - - - Magnetic tapes, of a width exceeding 4 mm but not exceeding 6.5 mm: - - - - Unrecorded: - - - - - Computer tapes - - - - - Video tapes 0
ANNEX I - VIET NAM - 2149 0 10 0 0 0 17.5 0 17.5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8523.29.39 8523.29.41 8523.29.42 8523.29.43 8523.29.49 8523.29.51 8523.29.52 8523.29.59 8523.29.61 8523.29.62 8523.29.63 8523.29.69 8523.29.71 8523.29.79 8523.29.81 8523.29.82 8523.29.83 8523.29.84 8523.29.89 8523.29.91 8523.29.92 8523.29.93 8523.29.94 8523.29.95 - - - - - Other - - - - Other: - - - - - Computer tapes - - - - - Of a kind suitable for cinematography - - - - - Other video tapes - - - - - Other - - - Magnetic tapes, of a width exceeding 6.5 mm: - - - - Unrecorded: - - - - - Computer tapes - - - - - Video tapes - - - - - Other - - - - Other: - reproducing - representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media - Of a kind used for - - - - - Of a kind used for - - - - - Of a kind suitable for cinematography - - - - - Other video tapes - - - - - Other - - - Magnetic discs: - - - -
 Unrecorded: - - - - - Computer hard disks and diskettes - - - - - Other - - - - Other: - - phenomena other than sound or image: - - - - - - Of a kind suitable for computer use - - - - - - Other - - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media reproducing - - - - - Of a kind used for - Other, of a kind suitable for - - cinematography - - - - - Other - - - Other: - - - - Unrecorded: - - - - - Of a kind suitable for computer use - - - - - Other - - - - Other: - - phenomena other than sound or image: - - - - - - Of a kind suitable for computer use - - - - - - Other - - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media reproducing 8523.29.99 8523.41 8523.41.10 8523.41.90 8523.49 8523.49.11 - - - - - Other - Optical media: - - Unrecorded: - - - Of a kind suitable for computer use - - - Other - - Other: - - - Discs for laser reading systems: - - - - Of a kind used for reproducing phenomena other than sound or image 0 0 10 5 5 0 0 0 0 10 25 10 0 0 0 0 0 10 10 0
ANNEX I - VIET NAM - 2150 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - - Of a kind used for reproducing sound only: Year 25 and Subsequent Years (%) 8523.49.12 8523.49.13 8523.49.14 8523.49.19 8523.49.91 8523.49.92 8523.49.93 8523.49.99 8523.51 8523.51.11 8523.51.19 8523.51.21 8523.51.29 8523.51.30 8523.51.90 8523.52.00 8523.59 8523.59.10 8523.59.21 8523.59.29 8523.59.30 8523.59.40 - - - technical, scientific, - - Educational, historical or cultural discs - - - - - Other - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage
 (recorded) media - - - - Other - - - Other: - - - - Of a kind used for reproducing phenomena other than sound or image - - - - Of a kind used for reproducing sound only - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media - - - - Other - Semiconductor media: - - Solid-state non-volatile storage devices: - - - Unrecorded: - - - - Of a kind suitable for computer use - - - - Other - - - Other: - - - - Of a kind used for reproducing phenomena other than sound or image: - - - - - Of a kind suitable for computer use - - - - - Other - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media - - - - Other - - “Smart cards” - - Other: - - - Proximity cards and tags - - - Other, unrecorded: - - - - Of a kind suitable for computer use - - - - Other - - - Other: - - - - Of a kind used for reproducing phenomena other than sound or image - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media 8523.59.90 8523.80 8523.80.40 8523.80.51 8523.80.59 - - - - Other - Other: - - Gramophone records - - Other, unrecorded: - - - Of a kind suitable for computer use - - - Other - - Other: 0
ANNEX I - VIET NAM - 2151 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8523.80.91 8523.80.92 - - Other, of a kind used for - - - Of a kind used for reproducing phenomena other than sound or image - reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage
 (recorded) media 8523.80.99 - - - Other 85.25 8525.50.00 8525.60.00 8525.80 8525.80.10 8525.80.31 8525.80.39 8525.80.40 8525.80.50 85.26 8526.10 8526.10.10 8526.10.90 8526.91 8526.91.10 or for reproducing Transmission radio- apparatus broadcasting or television, whether or not incorporating reception apparatus or sound recording apparatus; television cameras, digital cameras and video camera recorders.
- Transmission apparatus - Transmission reception apparatus - Television cameras, digital cameras and video camera recorders: - - Web cameras - - Video camera recorders: - - - Of a kind used in broadcasting - - - Other - - Television cameras - - Other digital cameras incorporating apparatus and remote radio navigational aid control radio Radar apparatus, apparatus apparatus.
- Radar apparatus: - - Radar apparatus, ground based, or of a kind for use in civil aircraft, or of a kind used solely on sea-going vessels - - Other - Other: - - Radio navigational aid apparatus: - - - Radio navigational aid apparatus, of a kind for use in civil aircraft, or of a kind used solely on sea-going vessels 8526.91.90 8526.92.00 - - - Other - - Radio remote control apparatus 85.27 8527.12.00 8527.13 8527.13.10 8527.13.90 8527.19 8527.19.11 8527.19.19 8527.19.91 8527.19.99 sound recording Reception apparatus for radio-broadcasting, in the same whether or not combined, housing, or with reproducing apparatus or a clock.
- Radio-broadcast receivers capable of operating without an external source of power: - - Pocket-size radio cassette-players - recording or reproducing apparatus: - - - Portable - - - Other - - Other: - - - Reception apparatus capable of planning, managing and monitoring the electromagnetic spectrum: - Other apparatus combined with sound - - - - Portable - - - - Other - - - Other: - - - - Portable - - - - Other - Radio-broadcast capable of operating without an external source of power, of a kind used in motor vehicles: receivers not - - Combined with reproducing apparatus sound recording or 25 23.3 21.7 20 18.3 16.7 15 13.3 11.7 10 8.3 6.7 ANNEX I - VIET NAM - 2152 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6
 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) sound recording - - Other - Other: - - Combined with reproducing apparatus: - - - Portable - - - Other - - Not combined with sound recording or reproducing apparatus but combined with a clock: or - - - Portable - - - Other: - - - - Mains operated - - - - Other - - Other: - - - Portable - - - Other: - - - - Mains operated - - - - Other incorporating Monitors and projectors, not reception television reception apparatus; television, whether or not apparatus for incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.
- Cathode-ray tube monitors: - - Of a kind solely or principally used in an automatic data processing system of heading 84.71: - - - Colour - - - Monochrome - - Other: - - - Colour - - - Monochrome - Other monitors: - - Of a kind solely or principally used in an automatic data processing system of heading 84.71: - - - Projection type flat panel display units - - - Other, colour - - - Other, monochrome - - Other: - - - Colour - - - Monochrome - Projectors: - - Of a kind solely or principally used in an automatic data processing system of heading 84.71: - - - Flat panel display type - - - Other - - Other: - - - Having the capability of projecting on a screen of 300 inches or more - - - Other - Reception apparatus for television, whether or receivers or not sound or reproducing apparatus: incorporating radio-broadcast video recording or - - Not designed to incorporate a video display or screen: - - - Set top boxes which have a communications function: - - - - Mains operated - - - - Other - - - Other: - - - - Mains operated - - - - Other - - Other, colour: - - - Battery operated - - - Other: - - - - Cathode-ray tube type ANNEX I - VIET NAM - 0
Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26.3 18.8 35 35 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8528.72.92 - - - - Liquid crystal device (LCD), light emitting diode ( LED) and other flat panel display type 8528.72.99 8528.73.00 - - - - Other - - Other, monochrome Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28.
- Aerials and aerial reflectors of all kinds; parts suitable for use therewith: - - Parabolic aerial reflector dishes for direct broadcast multi-media parts thereof: systems and - - - For television reception - - - Other - - Telescopic, rabbit and dipole antennae for television or radio receivers - - Aerial filters and separators - - Feed horns (wave guide) - - Other: - - - Of a kind used with transmission apparatus for radio-broadcasting or television - - - Other - Other: - - Of decoders - - Of digital cameras or video camera recorders - - For goods of subheading 8525.50 or - - Other printed circuit boards, assembled: - 8525.60 - - - For goods of subheading 8527.13, 8527.19, 8527.21, 8527.29, 8527.91 or 8527.99 - - - For goods of heading 85.28: - - - - For flat panel displays - - - - Other, for television receivers - - - - Other - - - Other - - Other: - - - For television receivers - - - For flat panel displays - - - Other for railways, tramways, Electrical signalling, safety or traffic control equipment roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08).
- Equipment for railways or tramways - Other equipment - Parts Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30.
- Smoke alarms; portable personal alarms - Burglar or fire alarms and similar apparatus: - - Burglar alarms - - Fire alarms - (shrill alarms) - - Other - devices (LCD) or light emitting diodes (LED) - Other apparatus: - - Electronic bells and other sound signalling apparatus: - - - Door bells and other door sound signalling apparatus Indicator panels incorporating liquid crystal ANNEX I - VIET NAM - 2154 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - Other - luminescence, plasma and other technologies): - Flat panel displays (including electro- - - - Vacuum fluorescent display panels - - - Other - - Other - Parts: - - Parts including printed circuit assemblies of subheading 8531.20, 8531.80.21 or 8531.80.29 - - Of door bells or other door sound signalling apparatus - - Of other bells or sound signaling apparatus - - Other fixed, capacitors, variable or Electrical adjustable (pre-set).
- Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not (power capacitors) less than 0.5 kvar - Other fixed capacitors: - - Tantalum - - Aluminium electrolytic - - Ceramic dielectric, single layer - - Ceramic dielectric, multilayer - - Dielectric of paper or plastics - - Other - Variable or adjustable (pre-set) capacitors - Parts Electrical resistors (including rheostats and potentiometers), other than heating resistors.
- Fixed carbon resistors, composition or film type: - - Surface mounted - - Other - Other fixed resistors: - - For a power handling capacity not exceeding 20 W - - Other - Wirewound rheostats and potentiometers: - - For a power handling capacity not exceeding 20 W - - Other - Other variable resistors, and potentiometers - Parts including rheostats resistors, including variable Printed circuits.
- Single-sided - Double-sided - Multi-layer - Other for switching apparatus Electrical or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts.
8535.10.00 8535.21 8535.21.10 8535.21.90 - Fuses - Automatic circuit breakers: - - For a voltage of less than 72.5 kV: - - - Moulded case type - - - Other 20 0 0 5 0 10 10 ANNEX I - VIET NAM - 2155 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%)
 Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8535.29.00 8535.30 8535.30.11 8535.30.19 8535.30.20 8535.30.90 8535.40.00 8535.90 8535.90.10 switches and make-and-break - - Other - Isolating switches: - - Suitable for a voltage exceeding 1kV but not exceeding 40 kV: - - - Disconnectors having a voltage of less than 36 kV - - - Other - - For a voltage of 66 kV or more - - Other - Lightning arresters, voltage limiters and surge suppressors - Other: - - Bushing assemblies and tap changer assemblies for electricity distribution or power transformers 8535.90.90 - - Other for switching apparatus Electrical or protecting electrical circuits, or for making connections to or in electrical circuits (for fuses, surge example, switches, suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors fibre bundles or for optical cables.
fibres, optical relays, - Fuses: - - Thermal fuses; glass type fuses: - - - For use in electric fans - - - Other, for a current of less than 16 A - - - Fuse blocks, of a kind used for motor vehicles - - - Other - - Other: - - - For use in electric fans - - - Other, for a current of less than 16 A - - - Fuse blocks, of a kind used for motor vehicles - - - Other - Automatic circuit breakers: - - Moulded case type: - - - For a current of less than 16 A - - - For a current of 16 A or more, but not more than 32 A - - - For a current of 32 A or more, but not more than 1,000 A - - - Other - - Of a kind incorporated into electro-thermic domestic appliances of heading 85.16 - - Other: - - - For a current of less than 16 A - - - Other - Other circuits: - - Lightning arresters - - Of a kind used in radio equipment or in electric fans - - Other - Relays: - - For a voltage not exceeding 60 V: - - - Digital relays - - - Of a kind used in radio equipment - - - Of a kind used in electric fans - - - Other, for a current of less than 16 A - - - Other - - Other: - - - Digital relays - - - Other - Other switches: apparatus protecting electrical for 1.5
0 0 0 0 2.5 2.5 2.5 2.5 2.5 2.5 2.5 1.5 1.5 1.5 1 1.5 2 1.5 1.5 0 2.5 1. ANNEX I - VIET NAM - 2156 Year 25 and Subsequent Years (%) HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - Over-current and residual-current automatic switches - - High inrush switches and commutators for stoves and ranges; microphone
 switches; power switches radio receivers; switches for electric fans; rotary, slide, see-saw and magnetic for air-conditioning machines: television or switches for - - - Of a kind suitable for use in electric fans or in radio equipment - - - Other, of a rated current carrying capacity of less than 16 A - - - Other - - Miniature switches for rice cookers or toaster ovens - - Electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches); electronic switches, electronic temperature including switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding 1,000 volts; electromechanical snap- action switches for a current not exceeding 11 A: protected - - - For a current of less than 16 A - - - Other - - Make and break switches of a kind used in domestic electrical wiring not exceeding 500 V and having a rated current carrying capacity not exceeding 20 A: lamps or - - - For a current of less than 16 A - - - Other - - Other: - - - Of a kind suitable for use in electric fans - - - Other, starters for electric motors or fuse switches - - - Other - Lamp-holders, plugs and sockets: - - Lamp-holders: - - - Of a kind used for compact halogen lamps - - - Other: - - - - For a current of less than 16 A - - - - Other - - Other: - - - Telephone plugs: - - - - For a current of less than 16 A - - - - Other - - - Audio / video sockets and cathode ray tube sockets for television or radio receivers: - - - - For a current of less than 16 A - - - - Other - - - Sockets and plugs for co-axial cables and printed circuits: - - - - For a current of less than 16 A - - - - Other - - - Other: - - - - For a current of less than 16 A - - - - Other - Connectors for optical bundles or cables: - - Of ceramics - - Of copper - - Other - Other apparatus: - - Connection and contact elements for wires and cables; wafer probers: - - - For a current of less than 16 A - - - Other - - Junction boxes: - - - For a
 current of less than 16 A fibres, optical fibres ANNEX I - VIET NAM - 2157 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%)
 Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8536.90.29 8536.90.32 8536.90.39 8536.90.93 8536.90.94 8536.90.99 85.37 8537.10 8537.10.11 8537.10.12 8537.10.13 8537.10.19 8537.10.20 8537.10.30 8537.10.91 8537.10.92 8537.10.99 8537.20 8537.20.11 8537.20.19 8537.20.21 - - - Other - - Cable connectors consisting of a jack plug, terminal with or without pin, connector and adaptor for co-axial cable; commutators: - - - For a current of less than 16 A - - - Other - - Other: - - - For a current of less than 16 A: - - - - Telephone patch panels - - - - Other - - - Other Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for distribution of electric electricity, incorporating instruments or apparatus of Chapter 90, and than numerical control apparatus, other switching apparatus of heading 85.17. including those control or the - For a voltage not exceeding 1,000 V: - - Switchboards and control panels: - - - Control panels of a kind suitable for use in distributed control systems - - - Control panels fitted with a programmable processor - - - Other control panels of a kind suitable for goods of heading 84.15, 84.18, 84.50, 85.08, 85.09 or 85.16 - - - Other - - Distribution boards (including back panels and back planes) for use solely or principally with goods of heading 84.71, 85.17 or 85.25 - - Programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices - - Other: - - - Of a kind used in radio equipment or in electric fans - - - Of a kind suitable for use in distributed control systems - - - Other - For a voltage exceeding 1,000 V: - - Switchboards: instruments for - breaking, connecting or protecting electrical circuits for a voltage of 66 kV or more Incorporating electrical - - - - - Other - - Control panels: - instruments for breaking, connecting or protecting electrical circuits for a voltage of 66 kV
 or more Incorporating electrical - - 8537.20.29 8537.20.90 - - - Other - - Other 85.38 8538.10 8538.10.11 Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37.
- Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus: - - For a voltage not exceeding 1,000 V: - - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices 8538.10.12 8538.10.19 - - - Of a kind used in radio equipment - - - Other - - For a voltage exceeding 1,000 V: ANNEX I - VIET NAM - 2158 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%)
 Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8538.10.21 8538.10.22 8538.10.29 8538.90 8538.90.11 8538.90.12 8538.90.13 8538.90.19 8538.90.21 - - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices - - - Of a kind used in radio equipment - - - Other - Other: - - For a voltage not exceeding 1,000 V: - - - Parts including printed circuit assemblies for telephone contact elements for wires and cables; wafer probers connection plugs; and - - - Parts of goods of subheading 8536.50.51, 8536.50.59, 8536.69.32, 8536.69.39, 8536.90.12 or 8536.90.19 - - - Parts of goods of subheading 8537.10.20 - - - Other - - For a voltage exceeding 1,000 V: - - - Parts including printed circuit assemblies of contact telephone elements for wires and cables; wafer probers connection plugs; and 8538.90.29 - - - Other filament discharge Electric lamps, or including sealed beam lamp units and ultra- violet or infra-red lamps; arc-lamps.
- Sealed beam lamp units: - - For motor vehicles of Chapter 87 - - Other - Other filament lamps, excluding ultra-violet or infra-red lamps: - - Tungsten halogen: - - - Of a kind used in medical equipment - - - Of a kind used for motor vehicles - - - Other reflector lamp bulbs - - - Other - - Other, of a power not exceeding 200 W and for a voltage exceeding 100 V: - - - Of a kind used in medical equipment - - - Other reflector lamp bulbs - - - Other - - Other: - - - Of a kind used in medical equipment - - - Of a kind used for motor vehicles - - - Other reflector lamp bulbs - - - Flashlight bulbs; miniature indicator bulbs, rated up to 2.25 V: - - - - Of a kind suitable for medical equipment - - - - Other - - - Other, having a capacity exceeding 200 W but not exceeding 300 W and a voltage exceeding 100 V - - - Other, having a capacity not exceeding 200 W and a voltage not exceeding 100 V - - - Other - Discharge lamps, other than ultra-violet lamps: - - Fluorescent, hot cathode: - - - Tubes for compact fluorescent lamps - - - Other - - Mercury or sodium vapour lamps; metal halide lamps - - Other: - - - Tubes for compact fluorescent lamps - - - Other fluorescent cold cathode types - - - Other - Ultra-violet or infra-red lamps; arc-lamps: - - Arc-lamps - - Other - Parts: 4.7
ANNEX I - VIET NAM - 2159 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8539.90.10 8539.90.20 8539.90.90 85.40 8540.11.00 8540.12.00 8540.20.00 8540.40 8540.40.10 8540.40.90 8540.60.00 8540.71.00 8540.79.00 8540.81.00 8540.89.00 8540.91.00 8540.99 8540.99.10 8540.99.90 85.41 8541.10.00
 8541.21.00 8541.29.00 8541.30.00 8541.40 8541.40.10 8541.40.21 8541.40.22 8541.40.29 8541.40.90 8541.50.00 8541.60.00 8541.90.00 - - Aluminium end caps for fluorescent lamps; aluminium screw caps for incandescent lamps - - Other, suitable for lamps of motor vehicles - - Other Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes).
- Cathode-ray television picture tubes, including video monitor cathode-ray tubes: - - Colour - - Monochrome - Television camera tubes; image converters and intensifiers; other photo-cathode tubes - Data/graphic display tubes, monochrome; colour, with a data/graphic display phosphor dot screen pitch smaller than 0.4 mm: tubes, - - Data/graphic display tubes, colour, of a kind used for articles of heading 85.25 - - Other - Other cathode-ray tubes - Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes: - - Magnetrons - - Other - Other valves and tubes: - - Receiver or amplifier valves and tubes - - Other - Parts: - - Of cathode-ray tubes - - Other: - - - Of microwave tubes - - - Other and devices; transistors similar Diodes, photosensitive semiconductor semiconductor including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting piezo-electric crystals.
diodes; mounted devices, light than other photosensitive than photosensitive or - Diodes, other emitting diodes - Transistors, transistors: - - With a dissipation rate of less than 1 W - - Other - Thyristors, diacs and triacs, other photosensitive devices devices, Photosensitive - including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes: semiconductor than including photodiodes and - - Light emitting diodes - - Photocells, phototransistors: - - - Photovoltaic cells, not assembled - - - Photovoltaic cells assembled in modules or made up into panels - - - Other - - Other - Other semiconductor devices - Mounted piezo-electric crystals - Parts 5 15 3 5 10 10 0
85.42 Electronic integrated circuits.
ANNEX I - VIET NAM - 2160 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - Electronic integrated circuits: - - Processors and controllers, whether or not combined with memories, logic circuits, amplifiers, clock and timing circuits, or other circuits converters, - - Memories - - Amplifiers - - Other - Parts Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.
- Particle accelerators - Signal generators - Machines and apparatus for electroplating, electrolysis or electrophoresis: - - Wet processing equipment for the application by immersion of chemical or electrochemical the purpose of solutions, whether or not removing circuit printed on material board/printed wiring board substrates for - Electrical machines and apparatus with - - Other - Other machines and apparatus: - - Electric fence energisers - - Remote control apparatus, other than radio remote control apparatus - translation or dictionary functions - - Equipment for the removal of dust particles or the elimination of electrostatic charge during the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies; machines for curing material by ultra-violet light for circuit boards/printed wiring boards or printed circuit assemblies the manufacture printed of - - Integrated receivers / decoders (IRD) for direct broadcast multimedia systems - - Other - Parts: - - Of goods of subheading 8543.10 or 8543.20 - - Of goods of subheading 8543.30.20 - - Of goods of subheading 8543.70.30 - - Of goods of subheading 8543.70.40 - - Of goods of subheading 8543.70.50 - - Other Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.
- Winding wire: - - Of copper: - - - With an outer coating of lacquer or enamel - - - With an outer coating or covering of paper, textiles or poly(vinyl chloride) - - - Other - - Other - Co-axial cable and other co-axial electric conductors: - - Insulated cables fitted with connectors, for a voltage not exceeding 66 kV: - - - Insulated with rubber or plastics - - - Other ANNEX I - VIET NAM - 2161 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16
 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8544.20.21 8544.20.29 8544.20.31 8544.20.39 8544.20.41 8544.20.49 8544.30 8544.30.12 8544.30.13 8544.30.14 8544.30.19 8544.30.91 8544.30.99 8544.42 8544.42.11 8544.42.12 8544.42.19 8544.42.21 8544.42.22 8544.42.29 8544.42.32 8544.42.33 8544.42.34 8544.42.39 8544.42.91 - - Insulated cables not fitted with connectors, for a voltage not exceeding 66 kV: - - - Insulated with rubber or plastics - - - Other - - Insulated cables fitted with connectors, for a voltage exceeding 66 kV: - - - Insulated with rubber or plastics - - - Other - - Insulated cables not fitted with connectors, for a voltage exceeding 66 kV: - - - Insulated with rubber or plastics - - - Other - Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships: - - Wiring harnesses for motor vehicles: - - - Insulated with rubber or plastics: - - - - For vehicles of heading 87.02, 87.03, 87.04 or 87.11 - - - - Other - - - Other: - - - - For vehicles of heading 87.02, 87.03, 87.04 or 87.11 - - - - Other - - Other: - - - Insulated with rubber or plastics - - - Other - Other electric conductors, exceeding 1,000 V: - - Fitted with connectors: - - - Of a kind used for telecommunications, for a voltage not exceeding 80 V: - - - - Telephone, cables, submarine - - - - Telephone, cables, other - - - - Other - - - Of a kind used for telecommunications, for a voltage exceeding 80 V but not exceeding 1,000 V: telegraph and radio relay telegraph and radio relay for a voltage not telegraph and radio relay telegraph and radio relay - - - - Telephone, cables, submarine - - - - Telephone, cables, other - - - - Other - - - Battery cables: - - - - Insulated with rubber or plastics: - - - - - For vehicles of heading 87.02, 87.03, 87.04 or 87.11 - - - - - Other - - - - Other: - - - - - For vehicles of heading 87.02, 87.03, 87.04 or 87.11 - - - - - Other - - - Other: - -
 - - Electric cables insulated with plastics having a core diameter not exceeding 19.5 mm 8544.42.92 - - - - Other electric cables insulated with plastics 8544.42.99 8544.49 8544.49.11 8544.49.12 8544.49.19 - - - - Other - - Other: - - - Of a kind used for telecommunications, for a voltage not exceeding 80 V: - - - - Telephone, cables, submarine - - - - Telephone, cables, other - - - - Other - - - Of a kind not used for telecommunications, for a voltage not exceeding 80 V: telegraph and radio relay telegraph and radio relay 17
ANNEX I - VIET NAM - 2162 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - - - Shielded wire of a kind used in the manufacture of automotive wiring harnesses - - - - Other: - - - - - Electric cables insulated with plastics having a core diameter not exceeding 19.5 mm - - - - - Other electric cables insulated with plastics - - - - - Other - - - Of a kind used for telecommunications, for a voltage exceeding 80 V but not exceeding 1,000 V: telegraph and radio relay - - - - Telephone, cables, submarine - - - - Other, insulated with plastics - - - - Other - - - Of a kind not used for telecommunications, for a voltage exceeding 80 V but not exceeding 1,000 V: conductors, for a voltage - For a voltage exceeding 1 kV but not - - - - Cables insulated with plastics - - - - Other - Other electric exceeding 1,000 V: - exceeding 36 kV: - - - Cables insulated with plastics having a core diameter of less than 22.7 mm - - - Other - exceeding 66 kV: - - - Cables insulated with plastics having a core diameter of less than 22.7 mm - - - Other - - For a voltage exceeding 66 kV - Optical fibre cables: - - Telephone, telegraph and radio relay cables, submarine - - Other - For a
 voltage exceeding 36 kV but not lamp Carbon electrodes, carbon brushes, carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes.
- Electrodes: - - Of a kind used for furnaces - - Other - Brushes - Other Electrical insulators of any material.
- Of glass - Of ceramics: - - Transformer bushings and circuit breaker insulators - - Other - Other Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any (for example, minor components of metal threaded during sockets) moulding solely for purposes of assembly, other than insulators of heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material.
incorporated 8547.10.00 8547.20.00 8547.90 - Insulating fittings of ceramics - Insulating fittings of plastics - Other: ANNEX I - VIET NAM - 2163 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8547.90.10 8547.90.90 - - Electric conduit tubing and joints therefor, of base metal lined
 with insulating material - - Other 85.48 8548.10 8548.10.12 8548.10.19 8548.10.22 8548.10.23 8548.10.29 8548.10.32 8548.10.33 8548.10.39 8548.10.91 8548.10.92 8548.10.99 8548.90 8548.90.10 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter.
- Waste and scrap of primary cells, primary batteries spent primary cells, spent primary batteries and spent electric accumulators: and electric accumulators; - - Lead acid scrap storage batteries, drained or undrained: - - - Of a kind used in aircraft - - - Other - - Waste and scrap containing mainly iron: - - - Of primary cells and primary batteries - - - Of electric accumulators of a kind used in aircraft - - - Other - - Waste and scrap containing mainly copper: - - - Of primary cells and primary batteries - - - Of electric accumulators of a kind used in aircraft - - - Other - - Other: - - - Of primary cells and primary batteries - - - Of electric accumulators of a kind used in aircraft - - - Other - Other: - - Image sensors of the contact type comprising a photo-conductive sensor element, an electric charge storage condenser, a light source of light emitting diodes, thin-film transistor matrix and a scanning condenser, capable of scanning text 8548.90.20 8548.90.90 - Printed circuit assemblies including such - assemblies for external connections - - Other 86 86.01 8601.10.00 Chapter 86 - Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical electro- mechanical) traffic signalling equipment of all kinds (including locomotives powered from an external electric Rail source accumulators.
- Powered from an external source of electricity electricity by or of 8601.20.00 - Powered by electric accumulators 86.02 Other rail locomotives; locomotive tenders.

8602.10.00 8602.90.00 - Diesel-electric locomotives - Other 86.03 8603.10.00 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86.04.
- Powered from an external source of electricity 8603.90.00 - Other ANNEX I - VIET NAM - 2164 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8604.00.00 8605.00.00 86.06 8606.10.00 8606.30.00 8606.91.00 8606.92.00 8606.99.00 86.07 8607.11.00 8607.12.00 8607.19.00 8607.21.00 8607.29.00 8607.30.00 8607.91.00 8607.99.00 86.08 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, track testing inspection vehicles).
coaches and Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway self-propelled coaches, (excluding those of heading 86.04).

not Railway or tramway goods vans and wagons, not self-propelled.
- Tank wagons and the like - Self-discharging vans and wagons, other than those of subheading 8606.10 - Other: - - Covered and closed - - Open, with non-removable sides of a height exceeding 60 cm - - Other Parts of railway or tramway locomotives or rolling-stock.
- Bogies, bissel-bogies, axles and wheels, and parts thereof: - - Driving bogies and bissel-bogies - - Other bogies and bissel-bogies - - Other, including parts - Brakes and parts thereof: - - Air brakes and parts thereof - - Other - Hooks and other coupling devices, buffers, and parts thereof - Other: - - Of locomotives - - Other signalling, tramway track fixtures and electro- (including traffic tramways, for railways, inland waterways, parking facilities, the Railway or fittings; mechanical mechanical) control equipment roads, port foregoing.
installations or airfields; parts of safety or 8608.00.20 8608.00.90 - Electro-mechanical equipment - Other Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.
Chapter 87 - Vehicles other than railway or tramway and accessories thereof rolling-stock, parts and 8609.00.00 87 87.01 8701.10 8701.10.11 8701.10.19 8701.10.91 8701.10.99 than tractors of heading Tractors (other 87.09).
- Pedestrian controlled tractors: - - Of a power not exceeding 22.5 kW, whether or not electrically operated: - - - For agricultural use - - - Other - - Other: - - - For agricultural use - - - Other ANNEX I - VIET NAM - 2165 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD
 8701.20 8701.20.10 8701.20.90 8701.30.00 8701.90 8701.90.10 8701.90.90 87.02 8702.10 8702.10.10 8702.10.41 8702.10.49 8702.10.50 8702.10.60 8702.10.71 8702.10.79 - Road tractors for semi-trailers: - - Completely Knocked Down - - Other - Track-laying tractors - Other: - - Agricultural tractors - - Other Motor vehicles for the transport of ten or more persons, including the driver.
- With compression-ignition internal combustion piston engine (diesel or semi-diesel): - - Completely Knocked Down: - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) - - - Motor coaches, buses or minibuses: - - - - g.v.w of at least 6 t but not exceeding 18 t - - - - Other - - - Other - - Other: - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) - - - For the transport of 30 persons or more and specially designed for use in airports: - - - - g.v.w.
of at least 6 t but not exceeding 18 t - - - - Other - - - Other motor coaches, buses or minibuses: 8702.10.81 - - - - g.v.w of at least 6 t but not exceeding 18 t 8702.10.89 8702.10.90 8702.90 8702.90.12 - - - - Other - - - Other - Other: - - Completely Knocked Down: - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) 8702.90.13 8702.90.14 - - - For the transport of 30 persons or more - - - Other motor coaches, buses or minibuses 8702.90.19 8702.90.92 8702.90.93 8702.90.94 8702.90.95 - - - Other - - Other: - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) - - - For the transport of 30 persons or more: - - - - Specially designed for use in airports - - - - Other - - - Other motor coaches, buses or minibuses 8702.90.99 - - - Other 87.03 cars and other motor vehicles Motor principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
5 5 70 70 70 CKD CKD CKD CKD ANNEX I - VIET NAM - 2166 8703.10 8703.10.10 8703.10.90 8703.21 - Vehicles specially designed for travelling on snow; golf cars and similar vehicles: - - Golf cars, including golf buggies - - Other - Other vehicles, with spark-ignition internal combustion reciprocating piston engine: - - Of a cylinder capacity not exceeding 1,000 cc: 70 70 63 63 56 56 49 49 42 42 35 35 28 28 21 21 14 14 8703.21.10 - - - Go-karts 70 63 56 49 42 35 28 21 14 5 5 70 70 70 CKD CKD CKD CKD 70 5 70 70 70 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8703.21.22 8703.21.23 8703.21.24 8703.21.29 8703.21.31 8703.21.39 8703.21.91 8703.21.92 8703.21.99 8703.22 8703.22.11 8703.22.19 8703.22.21 8703.22.29 8703.22.91 8703.22.92 8703.22.99 8703.23 8703.23.10 8703.23.21 8703.23.29 8703.23.31 8703.23.39 8703.23.40 8703.23.51 8703.23.52 8703.23.53 8703.23.54 - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans): - - - - Completely Knocked Down: - - - - - Four-wheel drive - - - - - Other - - - - Other: - - - - - Four-wheel drive - - - - - Other - - - Other vehicles, Completely Knocked Down: - - - - Four-wheel drive - - - - Other - - - Other: - - - - Ambulances - - - - Motor-homes - - - - Other - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: - - -
 Motor cars (including station wagons, SUVs and sports cars, but not including vans): - - - - Completely Knocked Down - - - - Other - - - Other vehicles, Completely Knocked Down: - - - - Four-wheel drive - - - - Other - - - Other: - - - - Ambulances - - - - Motor-homes - - - - Other - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: - - - Ambulances - - - Hearses: - - - - Completely Knocked Down - - - - Other - - - Prison vans: - - - - Completely Knocked Down - - - - Other - - - Motor-homes - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down: - - - - Of a cylinder capacity not exceeding 1,800 cc - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc - - - - Of a cylinder capacity exceeding 2,500 cc - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other: 8703.23.61 8703.23.62 8703.23.63 8703.23.64 - - - - Of a cylinder capacity not exceeding 1,800 cc - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc - - - - Of a cylinder capacity exceeding 2,500 cc - - - Other vehicles, Completely Knocked Down: 8703.23.71 8703.23.72 - - - - Of a cylinder capacity not exceeding 1,800 cc - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc CKD CKD 70 70 CKD CKD 70 70 CKD 70 CKD CKD 20 70 70 20 CKD 20 CKD 15 67 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD
 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 U 70 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 20 CKD 15 67 20 70 70 20 CKD 10 CKD 7.5 67 20 70 70 20 CKD 10 CKD 7.5 67 20 70 70 20 CKD 10 CKD 7.5 67 20 70 70 20 CKD 10 CKD 7.5 67 20 70 70 20 CKD 10 CKD 7.5 67 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 70
CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD ANNEX I - VIET NAM - 2167 Year 25 and Subsequent Years (%) CKD CKD 70 70 CKD CKD U 70 70 CKD 70 CKD CKD 20 70 70 20 CKD 10 CKD 7.5 67 CKD CKD CKD CKD 70 70 70 70 CKD CKD Year 25 and Subsequent Years (%) CKD CKD 70 70 70 67 15 CKD 7.5 CKD 7.5 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 8703.23.73 8703.23.74 - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc - - - - Of a cylinder capacity exceeding 2,500 cc 8703.23.91 8703.23.92 8703.23.93 8703.23.94 - - - Other: - - - - Of a cylinder capacity not exceeding 1,800 cc - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc - - - - Of a cylinder capacity exceeding 2,500 cc 8703.24 - - Of a cylinder capacity exceeding 3,000 cc: 8703.24.10 8703.24.21 8703.24.29 8703.24.31 8703.24.39 8703.24.41 8703.24.49 8703.24.51 8703.24.59 8703.24.70 8703.24.81 8703.24.89 8703.24.91 8703.24.99 - - - Ambulances - - - Hearses: - - - - Completely Knocked Down - - - - Other - - - Prison vans: - - - - Completely Knocked Down - - - - Other - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down: - - - - Four-wheel drive - - - - Other - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other: - - - - Four-wheel drive - - - - Other - - - Motor-homes - - - Other vehicles, Completely Knocked Down: - - - - Four-wheel
 drive - - - - Other - - - Other: - - - - Four-wheel drive - - - - Other - Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel): 8703.31 - - Of a cylinder capacity not exceeding 1,500 cc: - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down: - - - - Four-wheel drive - - - - Other - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other - - - Ambulances - - - Motor-homes - - - Other vehicles, Completely Knocked Down: - - - - Four-wheel drive - - - - Other - - - Other: - - - - Four-wheel drive - - - - Other - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: - - - Ambulances - - - Hearses: - - - - Completely Knocked Down - - - - Other - - - Prison vans: - - - - Completely Knocked Down - - - - Other 8703.31.11 8703.31.19 8703.31.20 8703.31.40 8703.31.50 8703.31.81 8703.31.89 8703.31.91 8703.31.99 8703.32 8703.32.10 8703.32.21 8703.32.29 8703.32.31 8703.32.39 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 70 70 70 67 15 CKD 15 CKD CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 15 CKD 7.5 CKD 7.5 CKD 7.5 CKD 7.5 CKD 7.5 CKD 7.5 CKD 7.5 CKD 7.5 CKD 7.5 CKD 7.5 CKD CKD CKD CKD CKD CKD CKD
 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 59 67 67 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 59 67 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 15 CKD 20 70 70 20 CKD 7.5 CKD 10 70 70 20 CKD 7.5 CKD 10 70 70 20 CKD 7.5 CKD 10 70 70 20 CKD 7.5 CKD 10 70 70 20 CKD
 7.5 CKD 10 ANNEX I - VIET NAM - 2168 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down: - - - - Of a cylinder capacity not exceeding 2,000 cc: - - - - - Four-wheel drive - - - - - Other - - - - Other: - - - - - Four-wheel drive - - - - - Other - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other: - - - - Of a cylinder capacity not exceeding 2,000 cc: - - - - - Four-wheel drive - - - - - Other - - - - Other: - - - - - Four-wheel drive - - - - - Other - - - Motor-homes - - - Other vehicles, Completely Knocked Down: - - - - Of a cylinder capacity not exceeding 2,000 cc: - - - - - Four-wheel drive - - - - - Other - - - - Other: - - - - - Four-wheel drive - - - - - Other - - - Other: - - - - Of a cylinder capacity not exceeding 2,000 cc: - - - - - Four-wheel drive - - - - - Other - - - - Other: - - - - - Four-wheel drive - - - - - Other - - Of a cylinder capacity exceeding 2,500 cc: - - - Ambulances - - - Hearses: - - - - Completely Knocked Down - - - - Other - - - Prison vans: - - - - Completely Knocked Down - - - - Other - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down: - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc: - - - - - Four-wheel drive - - - - - Other - - - - Of a cylinder capacity exceeding 3,000 cc: - - - - - Four-wheel drive - - - - - Other - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other: - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc: - -
 - - - Four-wheel drive - - - - - Other - - - - Of a cylinder capacity exceeding 3,000 cc: - - - - - Four-wheel drive - - - - - Other - - - Motor-homes CKD CKD CKD CKD 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 CKD CKD CKD CKD 70 70 70 70 70 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 15
 CKD 15 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 7.5 CKD 7.5 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 7.5 CKD 7.5 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 7.5 CKD 7.5 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 7.5 CKD 7.5 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 7.5 CKD 7.5 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD ANNEX I - VIET NAM - 2169 Year 25 and Subsequent Years (%) CKD CKD CKD CKD 70 70 70 70 70 CKD CKD CKD CKD 70 70 70 70 20 CKD 7.5 CKD 7.5 CKD CKD CKD CKD 70 70 70 70 70 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 70 70 15 70 70 70 15 70 70 70 15 70 70 70 15 70 70 70 15 70 70 70 15 70 70 70 15 70 70
CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 8703.90.90 - - - Other CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 CKD 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 70 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 70 CKD CKD CKD CKD CKD CKD 0 0 0 0 0 0 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 20 15 15 15
 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 20 15 15 U 15 68 - - - g.v.w.
not exceeding 6 t: - - - - Completely Knocked Down: - - - - - Refrigerated lorries (trucks) CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD ANNEX I - VIET NAM - 2170 8703.33.81 8703.33.89 8703.33.91 8703.33.99 8703.90 8703.90.11 8703.90.12 8703.90.13 8703.90.19 8703.90.50 8703.90.70 - - - Other vehicles, Completely Knocked Down: - - - - Four-wheel drive - - - - Other - - - Other: - - - - Four-wheel drive - - - - Other - Other: - - Electrically-powered vehicles: - - - Ambulances - - - Go-karts - - - Other: - - - - Completely Knocked Down - - - - Other - - Other: - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down - - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other 8703.90.80 - - - Other vehicles, Completely Knocked Down 87.04 8704.10 8704.10.13 8704.10.14 Motor vehicles for the transport of goods.
- Dumpers designed for off-highway use: - - Completely Knocked Down: - - - g.v.w.

not exceeding 5 t - - - g.v.w.

exceeding 5 t but not exceeding 10 t 8704.10.15 - - - g.v.w.

exceeding 10 t but not exceeding 20 t 8704.10.16 - - - g.v.w.

exceeding 20 t but not exceeding 24 t 8704.10.17 - - - g.v.w.

exceeding 24 t but not exceeding 45 t 8704.10.18 8704.10.23 8704.10.24 - - - g.v.w.

exceeding 45 t - - Other: - - - g.v.w.

not exceeding 5 t - - - g.v.w.


exceeding 5 t but not exceeding 10 t 8704.10.25 - - - g.v.w.

exceeding 10 t but not exceeding 20 t 8704.10.26 - - - g.v.w.

exceeding 20 t but not exceeding 24 t 8704.10.27 - - - g.v.w.

exceeding 24 t but not exceeding 45 t - - - g.v.w.

exceeding 45 t - Other, with compression-ignition internal combustion piston engine (diesel or semi- diesel): - - g.v.w.
not exceeding 5 t: - - - Completely Knocked Down: - - - - Refrigerated lorries (trucks) - - - - Other - - - Other: - - - - Refrigerated lorries (trucks) - - - - Refuse/garbage collection vehicles having a refuse compressing device - - (trucks) - - - - Armoured cargo vehicles for transporting valuables - - - - Hooklift lorries (trucks) - - - - Other - - g.v.w.
exceeding 5 t but not exceeding 20 t: - Tanker vehicles; bulk-cement lorries - 8704.10.28 8704.21 8704.21.11 8704.21.19 8704.21.21 8704.21.22 8704.21.23 8704.21.24 8704.21.25 8704.21.29 8704.22 8704.22.11 Year 25 and Subsequent Years (%) CKD HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - - Refuse/garbage collection vehicles - - - - - Other - - - - Other: - - - - - Refrigerated lorries (trucks) - having a refuse compressing device - - - - - Tanker vehicles; bulk-cement (trucks) - - - - - Armoured cargo vehicles for transporting valuables - - - - - Hooklift lorries (trucks) - - - - - Other - - - g.v.w.
exceeding 6 t but not exceeding 20 t: lorries - - - lorries - Refuse/garbage collection vehicles - - - - Completely Knocked Down: - - - - - Refrigerated lorries (trucks) - - - - - Other - - - - Other: - - - - - Refrigerated lorries (trucks) - having a refuse compressing device - - - - - Tanker vehicles; bulk-cement (trucks) - - - - - Armoured cargo vehicles for transporting valuables - - - - - Hooklift lorries (trucks) - - - - - Other: - - - - - - g.v.w.
exceeding 6 t but not exceeding 10 t - - - - - - Other - - g.v.w.

exceeding 20 t: - - - g.v.w.

not exceeding 24 t: - - - - Completely Knocked Down: - - - - - Refrigerated lorries (trucks) - - - - - Other - - - - Other: - - - - - Refrigerated lorries (trucks) - having a refuse compressing device - - - - - Tanker vehicles; bulk-cement (trucks) - - - - - Armoured cargo vehicles for transporting valuables - - - - - Hooklift lorries (trucks) - - - - - Other - - - g.v.w.
exceeding 24 t but not exceeding 45 t: - Refuse/garbage collection vehicles lorries - - - - - - lorries - Refuse/garbage collection vehicles - - - - Completely Knocked Down: - - - - - Refrigerated lorries (trucks) - - - - - Other - - - - Other: - - - - - Refrigerated lorries (trucks) - having a refuse compressing device - - - - - Tanker vehicles; bulk-cement (trucks) - - - - - Armoured cargo vehicles for transporting valuables - - - - - Hooklift lorries (trucks) - - - - - Dumpers - - - - - Other - - - g.v.w.
exceeding 45 t: - - - - Completely Knocked Down: - - - - - Refrigerated lorries (trucks) - - - - - Other - - - - Other: - - - - - Refrigerated lorries (trucks) - having a refuse compressing device - - - - - Tanker vehicles; bulk-cement (trucks) - Refuse/garbage collection vehicles lorries - - - CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 15 15 20 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 15 15 20 U 20 50 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 20 20 20 10 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 20 20 20 10 U 50 30 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 15
CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD ANNEX I - VIET NAM - 2171 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8704.23.84 8704.23.85 8704.23.86 8704.23.89 8704.31 8704.31.11 8704.31.19 8704.31.21 8704.31.22 8704.31.23 8704.31.24 8704.31.25 8704.31.29 8704.32 8704.32.11 8704.32.19 8704.32.21 8704.32.22 8704.32.23 8704.32.24 8704.32.25 8704.32.29 8704.32.31 8704.32.39 8704.32.41 8704.32.42 8704.32.43 8704.32.44 8704.32.45
 8704.32.46 8704.32.49 8704.32.51 8704.32.59 8704.32.61 8704.32.62 8704.32.63 8704.32.64 8704.32.65 8704.32.69 - lorries - Tanker vehicles; bulk-cement - - - - - Armoured cargo vehicles for transporting valuables - - - - - Hooklift lorries (trucks) - - - - - Dumpers - - - - - Other - Other, with spark-ignition internal combustion piston engine: - - g.v.w.
not exceeding 5 t: - - - Completely Knocked Down: - - - - Refrigerated lorries (trucks) - - - - Other - - - Other: - - - - Refrigerated lorries (trucks) - - - - Refuse/garbage collection vehicles having a refuse compressing device - - (trucks) - - - - Armoured cargo vehicles for transporting valuables - - - - Hooklift lorries (trucks) - - - - Other - - g.v.w.

exceeding 5 t: - - - g.v.w.


not exceeding 6 t: - - - - Completely Knocked Down: - - - - - Refrigerated lorries (trucks) - - - - - Other - - - - Other: - - - - - Refrigerated lorries (trucks) - having a refuse compressing device - - - - - Tanker vehicles; bulk-cement (trucks) - - - - - Armoured cargo vehicles for transporting valuables - - - - - Hooklift lorries (trucks) - - - - - Other - - - g.v.w.
exceeding 6 t but not exceeding 20 t: - Refuse/garbage collection vehicles lorries - - - - - - - Refuse/garbage collection vehicles - - - - Completely Knocked Down: - - - - - Refrigerated lorries (trucks) - - - - - Other - - - - Other: - - - - - Refrigerated lorries (trucks) - having a refuse compressing device - - - - - Tanker vehicles; bulk-cement (trucks) - - - - - Armoured cargo vehicles for transporting valuables - - - - - Hooklift lorries (trucks) - - - - - Other: - - - - - - g.v.w.
exceeding 6 t but not exceeding 10 t - - - - - - Other - - - g.v.w.
exceeding 20 t but not exceeding 24 t: lorries - - - - Refuse/garbage collection vehicles - - - - Completely Knocked Down: - - - - - Refrigerated lorries (trucks) - - - - - Other - - - - Other: - - - - - Refrigerated lorries (trucks) - having a refuse compressing device - - - - - Tanker vehicles; bulk-cement (trucks) - - - - - Armoured cargo vehicles for transporting valuables - - - - - Hooklift lorries (trucks) - - - - - Other - - - g.v.w.
exceeding 24 t but not exceeding 45 t: lorries CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 15 15 15 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 15 15 15 U 15 68 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 15 15 15 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 15 15 15 U 15 50 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 15 15 15 10 50 30 15 15 15 10 U 50 30 15 15 15 10 U 50 30 15 15 15 10 U 50 30 15 15 15 10 U 50 30 15 15 15 10 U 50 30 15 15 15 10 U 50 30 15 15 15 10 U 50 30 15 15 15 10 U 50 30 15 15 15 10 U 50 30 15 15 15 10 U 50 30 15 15 15 10 U 50 30 15 15 15 10 U 50 30 15 15 15 10 U 50 30 15 15 15 10
 U 50 30 CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD ANNEX I - VIET NAM - 2172 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8704.32.72 8704.32.79 8704.32.81 8704.32.82 8704.32.83 8704.32.84 8704.32.85 8704.32.86 8704.32.89 8704.32.91 8704.32.92 8704.32.93 8704.32.94 8704.32.95 8704.32.96 8704.32.97 8704.32.98 8704.32.99 8704.90 8704.90.10 8704.90.91 8704.90.92 - - - lorries - Refuse/garbage collection vehicles - - - - Completely Knocked Down: - - - - - Refrigerated lorries (trucks) - - - - - Other - - - - Other: - - - - - Refrigerated lorries (trucks) - having a refuse compressing device - - - - - Tanker vehicles; bulk-cement (trucks) - - - - - Armoured cargo vehicles for transporting valuables - - - - - Hooklift lorries (trucks) - - - - - Dumpers - - - - - Other - - - g.v.w.
exceeding 45 t: - - - - Completely Knocked Down: - - - - - Refrigerated lorries (trucks) - - - - - Other - - - - Other: - - - - - Refrigerated lorries (trucks) - having a refuse compressing device - - - - - Tanker vehicles; bulk-cement (trucks) - - - - - Armoured cargo vehicles for transporting valuables - - - - - Hooklift lorries (trucks) - - - - - Dumpers - - - - - Other - Other: - - Completely Knocked Down - - Other: - - - g.v.w.

not exceeding 5 t - - - g.v.w.


exceeding 5 t but not exceeding 10 t - Refuse/garbage collection vehicles lorries - - - 8704.90.93 - - - g.v.w.

exceeding 10 t but not exceeding 20 t 8704.90.94 - - - g.v.w.
exceeding 20 t but not exceeding 45 t 8704.90.99 - - - Other 87.05 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units).
8705.10.00 8705.20.00 8705.30.00 8705.40.00 8705.90 8705.90.50 - Crane lorries - Mobile drilling derricks - Fire fighting vehicles - Concrete-mixer lorries - Other: - - Street cleaning vehicles; cesspool emptiers; mobile clinics; spraying lorries of all kinds 8705.90.90 - - Other 87.06 8706.00.11 8706.00.19 8706.00.21 - For agricultural tractors of subheading Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05.
- For vehicles of heading 87.01: - 8701.10 or 8701.90 - - Other - For vehicles of heading 87.02: - - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) 8706.00.29 - - Other - For vehicles of heading 87.03: CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD CKD 50
ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) including golf - - For go-karts and golf cars, buggies - - For ambulances - - For motor cars (including station wagons, SUVs and sports cars, but not including vans) - - Other - For vehicles of heading 87.04 - For vehicles of heading 87.05 for the motor including golf Bodies (including cabs), vehicles of headings 87.01 to 87.05.
- For the vehicles of heading 87.03: - - For go-karts and golf cars, buggies - - For ambulances - - Other - Other: - - For vehicles of heading 87.01 - - For vehicles of heading 87.02: - - - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) - - - Other - - For vehicles of heading 87.05 - - Other of and parts bodies accessories Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
- Bumpers and parts thereof: - - For vehicles of heading 87.01 - - Other - Other (including cabs): - - Safety seat belts - - Other: - - - Components of door trim assemblies: - - - - For vehicles of heading 87.01 - - - - For vehicles of heading 87.03 - - - - For vehicles of heading 87.02 or 87.04 - - - - Other - - - Parts of safety seat belts - - - Other: - - - - For vehicles of heading 87.01 - - - - For vehicles of heading 87.03: - - - - - Interior trim fittings; mudguards - - - - - Hood rods - - - - - Other - - - - For vehicles of heading 87.02 or 87.04: - - - - - Interior trim fittings; mudguards - - - - - Hood rods - - - - - Other - - - - Other - Brakes and servo-brakes; parts thereof: - - For vehicles of heading 87.01 - - For vehicles of heading 87.03: - - - Brake drums, brake discs or brake pipes - - - Other - - Brake drums, brake discs or brake pipes for vehicles of heading 87.02 or 87.04 - - Other - Gear boxes and parts thereof: - - Gear boxes, unassembled: - - - For vehicles of heading 87.03 - - - For vehicles of heading 87.04 or 87.05 - - - For vehicles of heading 87.01 - - - Other - - Gear boxes, assembled: - - - For vehicles of heading 87.01 - - - For vehicles of heading 87.03 - - - For vehicles of heading 87.04 or 87.05 - - - Other 15
ANNEX I - VIET NAM - 15
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - Parts: - - - For vehicles of heading 87.01 - - - For vehicles of heading 87.03 - - - Other - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: - - Unassembled: - - - For vehicles of heading 87.03 - - - For vehicles of heading 87.04 or 87.05 - - - For vehicles of heading 87.01 - - - Other - - Assembled: - - - For vehicles of heading 87.01 - - - For vehicles of heading 87.03 - - - For vehicles of heading 87.04 or 87.05 - - - Other - - Parts: - - - For vehicles of heading 87.01: - - - - Crown wheels and pinions - - - - Other - - - For vehicles of heading 87.03 - - - Other - Road wheels and parts and accessories thereof: - -
 Hub-caps: - - - For vehicles of heading 87.01 - - - For vehicles of heading 87.03 - - - For vehicles of heading 87.02 or 87.04 - - - Other - - Wheels fitted with tyres: - - - For vehicles of heading 87.01 - - - For vehicles of heading 87.03 - - - Other - - Wheels not fitted with tyres: - - - For vehicles of heading 87.01 - - - For vehicles of heading 87.03 - - - Other - - Other: - - - For vehicles of heading 87.01 - - - For vehicles of heading 87.02 or 87.04 - - - For vehicles of heading 87.03 - - - Other - Suspension systems and (including shock- absorbers): - - Suspension systems: - - - For vehicles of heading 87.01 - - - For vehicles of heading 87.03 - - - For vehicles of subheading 8704.10 or heading 87.05 - - - Other - - Parts: - - - For vehicles of heading 87.01 - - - For vehicles of heading 87.03 - - - Other - Other parts and accessories: - - Radiators and parts thereof: - - - Radiators: - - - - For vehicles of heading 87.01 - - - - For vehicles of heading 87.03 - - - - For vehicles of heading 87.02 or 87.04 - - - - Other - - - Parts: - - - - For vehicles of heading 87.01 - - - - For vehicles of heading 87.03 - - - - Other - - Silencers (mufflers) and exhaust pipes; parts thereof: - - - For vehicles of heading 87.01 - - - For vehicles of heading 87.03 - - - For vehicles of heading 87.02 or 87.04 thereof parts 12
ANNEX I - VIET NAM - 20
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - Steering wheels, steering columns and - - - Other - - Clutches and parts thereof: - - - For vehicles of heading 87.01 - - - For vehicles of heading 87.03 - - - For vehicles of heading 87.04 or 87.05 - - - Other - steering boxes; parts thereof: - - - Steering wheels with airbag assemblies - - - Other: - - - - For vehicles of heading 87.01 - - - - For vehicles of heading 87.03 - - - - Other - - Safety airbags with inflater system; parts thereof: - - - Safety airbags with inflater system - - - Parts - - Other: - - - For vehicles of heading 87.01 - - - For vehicles of heading 87.02, 87.03 or 87.04: - - - - Fuel tanks and parts thereof: - - - - - Fuel tanks - - - - - Parts - - - - Accelerator, brake or clutch pedals - - - - Battery carriers or trays and brackets therefor - - - - Radiator shrouds - - - - Chassis frames or parts thereof: - - - - - For vehicles
 of heading 87.02 - - - - - For vehicles of heading 87.03 - - - - - For vehicles of heading 87.04 - - - - Other - - - Other Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.
- Vehicles: - - Electrical - - Other - Parts Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
- With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc: - - Completely Knocked Down: - - - Mopeds and motorised bicycles - - - Other motorcycles and motor scooters - - - Other - - Other: - - - Mopeds and motorised bicycles - - - Other motorcycles and motor scooters - - - Other - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: - - Motocross motorcycles - - Mopeds and motorised bicycles - - Other, Completely Knocked Down: U U U U U U U U U U 70 75 75 70 75 75 75 70 4 4 0 0 0 0 0 0 0 4 0 0 0 0 U 70 75 75 70 75 75 75 70 ANNEX I - VIET NAM - 2176 0 3 0 2 0 0 3 0 3 2 2 3 3 0 0 0 0 0 0 0 3 0 0 0 0 U U 70 75 75 70 75 75 75 70 1 1 0 0 0 0 0 0 0 1 0 0 0 0 U U 70 75 75 70 75 75 75 70 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
U U U U U U U U U 70 75 75 70 75 75 75 70 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 70 75 75 70 75 75 75 70 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) - - Motorcycles (with or without side-cars), - including motor scooters: - - - - Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc - - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc - - - - Other - - - Other: - - - - Of a cylinder capacity not exceeding 200 cc - - - - Other - - Other: - including motor scooters: - - - - Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc - - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc - - - - Other - - - Other - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc: - Motorcycles (with or without side-cars), - - - Motocross motorcycles - - Other, Completely Knocked Down - - Other - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc: -
 - Motocross motorcycles - - Other, Completely Knocked Down - - Other - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc: - - Completely Knocked Down - - Other - Other: - - Side-cars - - Other, Completely Knocked Down: - - - Electrically powered motorcycles - - - Other, of a cylinder capacity not exceeding 200cc - - - Other, of a cylinder capacity exceeding 200cc but not exceeding 500cc - - - Other, of a cylinder capacity exceeding 500cc - - Other: - - - Electrically powered motorcycles - - - Other Bicycles and other cycles (including delivery tricycles), not motorised.
- Racing bicycles - Bicycles designed to be ridden by children - Other bicycles - Other Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.

- Not mechanically propelled - Other vehicles of and accessories of Parts headings 87.11 to 87.13.
- Of motorcycles (including mopeds): - - Saddles - - Spokes and nipples - - Other - Of carriages for disabled persons: ANNEX I - VIET NAM - 32
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8714.20.11 8714.20.12 8714.20.19 8714.20.90 8714.91 8714.91.10 8714.91.91 8714.91.99 8714.92 8714.92.10 8714.92.90 8714.93 8714.93.10 8714.93.90 8714.94 8714.94.10 8714.94.90 8714.95 8714.95.10 8714.95.90 8714.96 8714.96.10 8714.96.90 8714.99 8714.99.11 8714.99.12 8714.99.91 - - Castors: - - - Of a diameter (including tyres) exceeding 75 mm but not exceeding 100 mm, provided that the width of any wheel or tyre fitted thereto is not less than 30 mm - - - Of a diameter (including tyres) exceeding 100 mm but not exceeding 250 mm, provided that the width of any wheel or tyre fitted thereto is not less than 30 mm - - - Other - - Other - Other: - - Frames and forks, and
 parts thereof: - - - For bicycles of subheading 8712.00.20 - - - Other: - - - - Parts for forks - - - - Other - - Wheel rims and spokes: - - - For bicycles of subheading 8712.00.20 - - - Other - - Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels: - - - For bicycles of subheading 8712.00.20 - - - Other - - Brakes, including coaster braking hubs and hub brakes, and parts thereof: - - - For bicycles of subheading 8712.00.20 - - - Other - - Saddles: - - - For bicycles of subheading 8712.00.20 - - - Other - - Pedals and crank-gear, and parts thereof: - - - For bicycles of subheading 8712.00.20 - - - Other - - Other: - - - For bicycles of subheading 8712.00.20: - - - - Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets or bracket lugs; other accessories - - - - Chain wheels and cranks; other parts - - - Other: - - - - Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets or bracket lugs; other accessories 8714.99.92 - - - - Chain wheels and cranks; other parts 8715.00.00 Baby carriages and parts thereof.
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.
- Trailers and semi-trailers of the caravan type, for housing or camping - Self-loading or self-unloading trailers and semi- trailers for agricultural purposes - Other trailers and semi-trailers for the transport of goods: - - Tanker trailers and tanker semi-trailers - - Other: - - - Agricultural trailers and semi-trailers - - - Other: - - exceeding 200 t - - - - Other - Other trailers and semi-trailers - Other vehicles: - - Carts and wagons, sack trucks, hand trolleys and similar hand-propelled vehicles of a kind used except wheelbarrows - Having a carrying capacity (payload) or workshops, factories in - 8716.80.20 8716.80.90 - - Wheelbarrows - - Other ANNEX I - VIET NAM - 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8716.90 8716.90.13 8716.90.19 8716.90.92 8716.90.93 8716.90.94 8716.90.95 - Parts: - - For trailers and semi-trailers: - - - For goods of subheading 8716.20 - - - Other - - For other vehicles: - - - For goods of subheading 8716.80.10 or 8716.80.20: - - - - Castors, of a diameter (including tyres) exceeding 100mm but not more than 250mm provided the width of the wheel or tyre fitted thereto is more than 30mm - - - - - - Other - - - Other: - - - - Spokes and nipples for goods of subheading - Castors, - 8716.80.90, of diameter(including tyres) a exceeding 100mm but not more than 250mm provided the width of the wheel or tyre fitted thereto is more than 30mm 8716.90.96 8716.90.99 - - - - Other castors - - - - Other 88 Chapter 88 - Aircraft, spacecraft, and parts thereof 8801.00.00 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.
88.02 8802.11.00 8802.12.00 8802.20 8802.20.10 8802.20.90 8802.30 8802.30.10 8802.30.90 8802.40 8802.40.10 8802.40.90 8802.60.00 88.03 8803.10.00 8803.20.00 8803.30.00 8803.90 8803.90.10 8803.90.20 8803.90.90 88.04 8804.00.10 8804.00.90 88.05 suborbital Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and launch vehicles.
- Helicopters: - - Of an unladen weight not exceeding 2,000 kg spacecraft and - - Of an unladen weight exceeding 2,000 kg - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg: - - Aeroplanes - - Other - Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg: - - Aeroplanes - - Other - Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg: - - Aeroplanes - - Other - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles Parts of goods of heading 88.01 or 88.02.
- Propellers and rotors and parts thereof - Under-carriages and parts thereof - Other parts of aeroplanes or helicopters - Other: - - Of telecommunications satellites - - Of balloons, gliders or kites - - Other Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto.

- Rotochutes and parts thereof - Other Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles.
15 15 15 15 15 15 15 15 ANNEX I - VIET NAM - 2179 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8805.10.00 - Aircraft launching gear and parts thereof; deck- arrestor or similar gear and parts thereof 8805.21.00 8805.29 8805.29.10 8805.29.90 89 89.01 8901.10 8901.10.10 8901.10.20 8901.10.60 8901.10.70 8901.10.80 8901.10.90 8901.20 8901.20.50 8901.20.70 8901.20.80 8901.30 8901.30.50 8901.30.70
 8901.30.80 8901.90 8901.90.11 8901.90.12 8901.90.14 8901.90.31 8901.90.32 8901.90.33 8901.90.34 8901.90.35 8901.90.36 8901.90.37 89.02 8902.00.21 8902.00.22 8902.00.23 - Ground flying trainers and parts thereof: - - Air combat simulators and parts thereof - - Other: - - - Ground flying trainers - - - Other Chapter 89 - Ships, boats and floating structures Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.
- Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds: - - Of a gross tonnage not exceeding 26 - - Of a gross tonnage exceeding 26 but not exceeding 500 - - Of a gross tonnage exceeding 500 but not exceeding 1,000 - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000 - - Of a gross tonnage exceeding 5,000 - Tankers: - - Of a gross tonnage not exceeding 5,000 - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 - - Of a gross tonnage exceeding 50,000 - Refrigerated vessels, other subheading 8901.20: - - Of a gross tonnage not exceeding 5,000 - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 - - Of a gross tonnage exceeding 50,000 - Other vessels for the transport of goods and other vessels for the transport of both persons and goods: than those of - - Not motorised: - - - Of a gross tonnage not exceeding 26 - - - Of a gross tonnage exceeding 26 but not exceeding 500 - - - Of a gross tonnage exceeding 500 - - Motorised: - - - Of a gross tonnage not exceeding 26 - - - Of a gross tonnage exceeding 26 but not exceeding 500 - - - Of a gross tonnage exceeding 500 but not exceeding 1,000 - - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 - - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000 - - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 - - - Of a gross tonnage exceeding 50,000 Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
- Fishing vessels: - - Of a gross tonnage not exceeding 26 - - Of a gross tonnage exceeding 26 but less than 40 - - Of a gross tonnage of 40 or more but not exceeding ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7
 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 8902.00.24 8902.00.25 8902.00.26 8902.00.91 8902.00.92 8902.00.93 8902.00.94 8902.00.95 8902.00.96 89.03 8903.10.00 8903.91.00 8903.92.00 - - Of a gross tonnage exceeding 250 but not exceeding 1,000 - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 - - Of a gross tonnage exceeding 4,000 - Other: - - Of a gross tonnage not exceeding 26 - - Of a gross tonnage exceeding 26 but less than 40 - - Of a gross tonnage of 40 or more but not exceeding 250 - - Of a gross tonnage exceeding 250 but not exceeding 1,000 - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 - - Of a gross tonnage exceeding 4,000 Yachts and other vessels for pleasure or sports; rowing boats and canoes.
- Inflatable - Other: - - Sailboats, with or without auxiliary motor - - Motorboats, other than outboard motorboats 8903.99.00 - - Other 89.04 8904.00.10 8904.00.31 8904.00.39 89.05 8905.10.00 8905.20.00 8905.90 8905.90.10 8905.90.90 89.06 8906.10.00 8906.90 8906.90.10 8906.90.20 8906.90.90 89.07 8907.10.00 8907.90 8907.90.10 8907.90.90 8908.00.00 90 Tugs and pusher craft.
- Of a gross tonnage not exceeding 26 - Of gross tonnage exceeding 26: - - Of a power not exceeding 4,000 hp - - Other fire-floats, dredgers, floating Light-vessels, cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; submersible floating or drilling or production platforms.

- Dredgers - Floating or submersible drilling or production platforms - Other: - - Floating docks - - Other and vessels, including warships Other lifeboats other than rowing boats.
- Warships - Other: - - Of a displacement not exceeding 30 t - - Of a displacement exceeding 30 t but not exceeding 300 t - - Other Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons).

- Inflatable rafts - Other: - - Buoys - - Other Vessels and other breaking up.
floating structures for - 90 photographic, Optical, Chapter checking, cinematographic measuring, precision, medical or surgical instruments and apparatus; parts and accessories thereof ANNEX I - VIET NAM - HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year
 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 90.01 fibres and optical fibre cables other fibre bundles; Optical optical than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked.
9001.10 - Optical fibres, optical fibre bundles and cables: - - For telecommunications and other electrical uses - - Other - Sheets and plates of polarising material - Contact lenses - Spectacle lenses of glass - Spectacle lenses of other materials - Other: - - For photographic or cinematographic cameras or projectors - - Other fittings for - For cameras, projectors or photographic Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or instruments or apparatus, other than such elements of glass not optically worked.
- Objective lenses: - enlargers or reducers: - - - For cinematographic projectors - - - Other - - Other - Filters: - - For cinematographic projectors - - For cinematographic cameras, photographic cameras and other projectors - - For telescopes or microscopes - - Other - Other: - - For cinematographic projectors - - For cinematographic cameras, photographic cameras and other projectors - - Other spectacles, for Frames and mountings goggles or the like, and parts thereof.
- Frames and mountings: - - Of plastics - - Of other materials - Parts Spectacles, goggles and the like, corrective, protective or other.

- Sunglasses - Other: - - Corrective spectacles - - Protective goggles - - Other other Binoculars, monoculars, optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy.
- Binoculars - Other instruments: - Astronomical instruments for radio-astronomy - - Other instruments, excluding - 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 10 20 0 0 20 ANNEX I - VIET NAM - 2182 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 9005.90 - Parts and accessories (including mountings): Year 25 and Subsequent Years (%) 9005.90.10 9005.90.90 90.06 9006.10
 9006.10.10 9006.10.90 9006.30.00 9006.40.00 9006.51.00 - For astronomical - instruments for radio-astronomy - - Other instruments, excluding Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39.
- Cameras of a kind used for preparing printing plates or cylinders: - - Laser photoplotters - - Other - Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes - Instant print cameras - Other cameras: - - With a through-the-lens viewfinder (single lens reflex (SLR)), film of a width not for roll exceeding 35 mm 9006.52.00 - - Other, for roll film of a width less than 35 mm 9006.53.00 9006.59 9006.59.10 9006.59.90 9006.61.00 9006.69.00 9006.91 9006.91.10 9006.91.30 9006.91.90 9006.99 9006.99.10 9006.99.90 90.07 9007.10.00 9007.20 9007.20.10 9007.20.90 9007.91.00 9007.92.00 90.08 9008.50 9008.50.10 9008.50.90 9008.90 9008.90.20 9008.90.90 and lamp flashlight flashlight apparatus - Discharge (“electronic”) - - Other, for roll film of a width of 35 mm - - Other: - - - Laser photoplotters or image setters with a raster image processor - - - Other - Photographic flashbulbs: - apparatus - - Other - Parts and accessories: - - For cameras: - - For 9006.10.10 - - - Other, for cameras of subheadings 9006.40 to 9006.53 - - - Other - - Other: - - - For photographic flashlight apparatus - - - Other laser photoplotters of subheading - Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus.
- Cameras - Projectors: - - For film of less than 16 mm in width - - Other - Parts and accessories: - - For cameras - - For projectors projectors, Image than cinematographic; photographic (other than cinematographic) enlargers and reducers.
other - Projectors, enlargers and reducers: - - Microfilm, microfiche or other microform readers, whether or not capable of producing copies - - Other - Parts and accessories: - - Of photographic (other than cinematographic) enlargers and reducers - - Other ANNEX I - VIET NAM - 2183 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year
 24 (%) Year 25 and Subsequent Years (%) 90.10 9010.10.00 9010.50 9010.50.10 9010.50.90 9010.60 9010.60.10 9010.60.90 9010.90 9010.90.10 9010.90.30 Apparatus and equipment for photographic (including cinematographic) laboratories, not included elsewhere in this specified or Chapter; negatoscopes; projection screens.
for automatically - Apparatus and equipment developing (including photographic cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper apparatus and - Other photographic (including laboratories; negatoscopes: equipment for cinematographic) - - Apparatus for the projection or drawing of circuit patterns on sensitized substrates for the manufacture of printed circuit boards/printed wiring boards - - Other - Projection screens: - - Of 300 inches or more - - Other - Parts and accessories: - - Of goods of subheading 9010.10 or 9010.60 - - Parts and accessories of apparatus for the projection or drawing of circuit patterns on sensitized substrates for the manufacture of printed circuit boards/printed wiring boards 9010.90.90 - - Other 90.11 9011.10.00 9011.20.00 9011.80.00 9011.90.00 90.12 9012.10.00 9012.90.00 90.13 9013.10.00 9013.20.00 9013.80 9013.80.10 9013.80.20 9013.80.90 9013.90 9013.90.10 9013.90.50 9013.90.60 9013.90.90 90.14 for including photomicrography, Compound optical microscopes, those cinephotomicrography or microprojection.
- Stereoscopic microscopes - Other microscopes, cinephotomicrography or microprojection - Other microscopes - Parts and accessories for photomicrography, Microscopes other than optical microscopes; diffraction apparatus.

- Microscopes other than optical microscopes; diffraction apparatus - Parts and accessories other lasers, other optical constituting Liquid crystal devices not articles provided for more specifically in than laser other headings; and diodes; instruments, included elsewhere in this Chapter.
- Telescopic arms; for periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI appliances or specified sights fitting not to - Lasers, other than laser diodes - Other devices, appliances and instruments: - - Optical error verification and repair apparatus for printed circuit boards/printed wiring boards and printed circuit assemblies - - Liquid crystal devices - - Other - Parts and accessories: - - Of goods of subheading 9013.20 - - Of goods of subheading 9013.80.20 - - Of goods of subheading 9013.80.10 - - Other Direction navigational instruments and appliances.
compasses; finding other ANNEX I - VIET NAM - 2184 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9014.10.00 9014.20.00 9014.80 9014.80.10 9014.80.90 9014.90 9014.90.10 - Direction finding compasses - Instruments and appliances for aeronautical or space navigation (other than compasses) - Other instruments and appliances: - - Of a kind used on ships, incorporating or working in conjunction with an automatic data processing machines - - Other - Parts and accessories: - - Of instruments and apparatus, of a kind used on ships, working in
 conjunction with an automatic data processing machine 9014.90.90 - - Other 90.15 9015.10 9015.10.10 9015.10.90 9015.20.00 9015.30.00 9015.40.00 9015.80 9015.80.10 9015.80.90 9015.90.00 9016.00.00 90.17 9017.10 9017.10.10 9017.10.90 9017.20 9017.20.10 9017.20.30 9017.20.40 9017.20.50 9017.20.90 9017.30.00 9017.80.00 9017.90 9017.90.20 9017.90.30 9017.90.40 and appliances, (including hydrographic, - Of a kind used in photography or photogrammetrical Surveying surveying), oceanographic, hydrological, meteorological or geophysical instruments excluding compasses; rangefinders.
- Rangefinders: - cinematography - - Other - Theodolites and tachymeters (tacheometers) - Levels - Photogrammetrical surveying instruments and appliances - Other instruments and appliances: - - Radio-sonde and radio wind apparatus - - Other - Parts and accessories Balances of a sensitivity of 5 cg or better, with or without weights.
10 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter.
rules, slide disc - Drafting tables and machines, whether or not automatic: - - Plotters - - Other - Other drawing, marking-out or mathematical calculating instruments: - - Rulers - - Apparatus for the projection or drawing of circuit patterns on sensitized substrates for the manufacture of printed circuit boards/printed wiring boards - - Photoplotters for the manufacture of printed circuit boards/printed wiring boards - - Other plotters - - Other - Micrometers, callipers and gauges - Other instruments - Parts and accessories: - - Parts and accessories of apparatus for the projection or drawing of circuit patterns on sensitized substrates for the manufacture of printed circuit boards/printed wiring boards - - Parts and accessories of photoplotters for the manufacture of printed circuit boards/printed wiring boards - Parts and accessories, - circuit assemblies, of other plotters including printed ANNEX I - VIET NAM - 2185 0
Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 9017.90.90 - - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Year 25 and Subsequent Years (%) 0 90.18 9018.11.00 9018.12.00 9018.13.00 9018.14.00 9018.19.00 9018.20.00 9018.31 9018.31.10 9018.31.90 9018.32.00 9018.39 9018.39.10 9018.39.90 9018.41.00 veterinary scintigraphic Instruments and appliances used in medical, sciences, surgical, dental or including apparatus, other electro-medical apparatus and sight-testing instruments.
- Electro-diagnostic (including apparatus for functional exploratory examination or for checking physiological parameters): apparatus - - Electro-cardiographs - - Ultrasonic scanning apparatus - - Magnetic resonance imaging apparatus - - Scintigraphic apparatus - - Other - Ultra-violet or infra-red ray apparatus - Syringes, needles, catheters, cannulae and the like: - - Syringes, with or without needles: - - - Disposable syringes - - - Other - sutures - - Other: - - - Catheters - - - Other - Other dental sciences: - - Dental drill engines, whether or not combined on a single base with other dental equipment - Tubular metal needles and needles for instruments and appliances, used in 9018.49.00 9018.50.00 - - Other - Other ophthalmic instruments and appliances 9018.90 9018.90.20 9018.90.30 9018.90.90 90.19 9019.10 9019.10.10 9019.10.90 9019.20.00 9020.00.00 90.21 - Other instruments and appliances: - - Intravenous administration sets - - Electronic instruments and appliances - - Other appliances; psychological massage Mechano-therapy apparatus; aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.
- Mechano-therapy apparatus; apparatus: appliances; massage aptitude-testing psychological - - Electronic - - Other - Ozone aerosol oxygen therapy, artificial respiration or other therapeutic respiration apparatus therapy, therapy, Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters.
Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability.
9021.10.00 9021.21.00 9021.29.00 - Orthopaedic or fracture appliances - Artificial teeth and dental fittings: - - Artificial teeth - - Other ANNEX I - VIET NAM - 2186 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 9021.31.00 9021.39.00 9021.40.00 9021.50.00 9021.90.00 90.22 9022.12.00 9022.13.00 9022.14.00 9022.19 9022.19.10 9022.19.90 9022.21.00 9022.29.00 9022.30.00 9022.90 9022.90.10 - Other artificial parts of the body: - - Artificial joints - - Other - Hearing aids, excluding parts
 and accessories - Pacemakers for stimulating heart muscles, excluding parts and accessories - Other Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like.
- Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, radiotherapy apparatus: including radiography or - - Computed tomography apparatus - - Other, for dental uses - - Other, for medical, surgical or veterinary uses - - For other uses: - - - X-ray apparatus for the physical inspection of solder joints on printed circuit boards/printed wiring boards assemblies - - - Other - Apparatus based on the use of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: - - For medical, surgical, dental or veterinary uses - - For other uses - X-ray tubes - Other, including parts and accessories: - - Parts and accessories of X-ray apparatus for the physical inspection of solder joints on printed circuit assemblies 9022.90.90 - - Other 9023.00.00 90.24 9024.10 9024.10.10 9024.10.20 9024.80 9024.80.10 9024.80.20 9024.90 9024.90.10 9024.90.20 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics).
- Machines and appliances for testing metals: - - Electrically operated - - Not electrically operated - Other machines and appliances: - - Electrically operated - - Not electrically operated - Parts and accessories: - appliances - - For non-electrically operated machines and appliances - For electrically operated machines and ANNEX I - VIET NAM - 2187 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 90.25 9025.11.00 9025.19 9025.19.11 9025.19.19 9025.19.20 9025.80 9025.80.20 9025.80.30 9025.90 9025.90.10 9025.90.20 90.26 9026.10 9026.10.10 9026.10.20 9026.10.30 9026.10.90 9026.20 9026.20.10
 9026.20.20 9026.20.30 9026.20.40 9026.80 9026.80.10 9026.80.20 9026.90 9026.90.10 9026.90.20 90.27 Hydrometers and similar floating instruments, thermometers, barometers, pyrometers, hygrometers and psychrometers, recording these or not, and any combination of instruments.
- Thermometers and pyrometers, not combined with other instruments: - - Liquid-filled, for direct reading - - Other: - - - Electrically operated: - - - - Temperature gauges for motor vehicles - - - - Other - - - Not electrically operated - Other instruments: - - Electrically operated - - Not electrically operated - Parts and accessories: - - For electrically operated instruments - - For non-electrically operated instruments Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), and apparatus of heading 90.14, 90.15, 90.28 or 90.32. instruments excluding - Pressure gauges - Level gauges for motor vehicles, not - For measuring or checking the flow or level of liquids: - - Level gauges for motor vehicles, electrically operated - electrically operated - - Other, electrically operated - - Other, not electrically operated - For measuring or checking pressure: - for motor electrically operated - electrically operated - - Other, electrically operated - - Other, not electrically operated - Other instruments or apparatus: - - Electrically operated - - Not electrically operated - Parts and accessories: - apparatus - - For non-electrically operated instruments and apparatus - Pressure gauges for motor vehicles, not - For electrically operated instruments and vehicles, Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke and analysis checking apparatus surface viscosity, and tension apparatus checking quantities of heat, sound or light (including exposure meters); microtomes.
apparatus); for measuring porosity, the instruments or instruments or for measuring expansion, like; or 9027.10 9027.10.10 9027.10.20 9027.20 9027.20.10 9027.20.20 - Gas or smoke analysis apparatus: - - Electrically operated - - Not electrically operated - Chromatographs and instruments: - - Electrically operated - - Not electrically operated electrophoresis ANNEX I - VIET NAM - 2188 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 9027.30 9027.30.10 9027.30.20 9027.50 9027.50.10 9027.50.20
- Spectrometers, spectrographs using optical visible, IR): spectrophotometers and radiations (UV, - - Electrically operated - - Not electrically operated - Other instruments and apparatus using optical radiations (UV, visible, IR): - - Electrically operated - - Not electrically operated - Other instruments and apparatus: - - Exposure meters - - Other, electrically operated - - Other, not electrically operated - Microtomes; parts and accessories: - including printed circuit assemblies for products of heading 90.27, other than for gas or smoke analysis apparatus or microtomes - Parts and accessories, - - Other: - - - Electrically operated - - - Other Gas, liquid or electricity supply or production meters, including calibrating meters therefor.
- Gas meters of a kind mounted on gas - Gas meters: - containers - - Other - Liquid meters: - - Water meters - - Other - Electricity meters: - - Kilowatt hour meters - - Other - Parts and accessories: - - Water meter housings or bodies - - Other Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 90.14 or 90.15; stroboscopes.
- Revolution counters, taximeters, mileometers, pedometers and the like: production counters, tachometers; and indicators - - Taximeters - - Other - Speed stroboscopes: - - Speedometers for motor vehicles - - Tachometers for motor vehicles - - Other - Parts and accessories: - stroboscopes of subheading 9029.20 - - Of other goods of subheading 9029.20 - Of goods of subheading 9029.10 or of Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or excluding checking electrical quantities, meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations.
0 0 0 0 0 0 0 0 0 0 10 0 10 0 25 25 0 0 20 0 20 0 0 0 0 9030.10.00 9030.20.00 - Instruments and apparatus for measuring or detecting ionising radiations - Oscilloscopes and oscillographs ANNEX I - VIET NAM - 2189 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) instruments - Other measuring resistance or power: or and apparatus, checking voltage, for current,
 9030.31.00 9030.32.00 9030.33 9030.33.10 9030.33.20 - - Multimeters without a recording device - - Multimeters with a recording device - - Other, without a recording device: - - - Instruments and apparatus for measuring or checking voltage, current, resistance or power on printed circuit boards/printed wiring boards or printed circuit assemblies - - Impedance-measuring instruments and - apparatus designed to provide visual and/or audible warning discharge conditions that can damage electronic circuits; control apparatus equipment grounding devices/fixtures electrostatic electrostatic electrostatic testing and for of 9030.33.30 - - - Ammeters and voltmeters for motor vehicles 9030.33.90 9030.39.00 9030.40.00 9030.82 9030.82.10 9030.82.90 9030.84 9030.84.10 9030.84.90 9030.89 9030.89.10 9030.89.90 9030.90 9030.90.10 9030.90.30 9030.90.40 - - - Other - - Other, with a recording device - Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) - Other instruments and apparatus: - - For measuring or checking semiconductor wafers or devices: - - - Wafer probers - - - Other - - Other, with a recording device: - - - Instruments and apparatus for measuring or checking electrical quantities on printed circuit boards/printed wiring boards and printed circuit assemblies - - - - Other - - Other: Instruments and apparatus, without a - - for measuring or checking recording device, electrical circuit boards/printed wiring boards and printed circuit assemblies, other than those covered within subheading 9030.39 quantities printed on - - - Other - Parts and accessories: - Parts and accessories (including printed - circuit assemblies) of goods of subheading 9030.40 or 9030.82 - - Parts and accessories of optical instruments and appliances for measuring or checking printed circuit boards/printed wiring boards and printed circuit assemblies - - Parts and accessories
 of other instruments for measuring or checking and apparatus electrical circuit boards/printed wiring boards and printed circuit assemblies quantities printed on 9030.90.90 - - Other 90.31 9031.10 9031.10.10 9031.10.20 9031.20 9031.20.10 9031.20.20 or checking Measuring instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors.
- Machines for balancing mechanical parts: - - Electrically operated - - Not electrically operated - Test benches: - - Electrically operated - - Not electrically operated - Other optical instruments and appliances ANNEX I - VIET NAM - 2190 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 9031.41.00 9031.49 9031.49.10 9031.49.20 9031.49.30 - For - inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices - - Optical - - Other: - instruments and appliances for measuring surface particulate contamination on semiconductor
 wafers - - - Optical error verification and repair apparatus for printed circuit boards/printed wiring boards and printed circuit assemblies - - - Other optical instruments and appliances for measuring circuit checking boards/printed wiring boards and printed circuit assemblies printed or 9031.49.90 9031.80 - - - Other - Other instruments, appliances and machines: 9031.80.10 9031.80.90 9031.90 9031.90.11 9031.90.12 9031.90.13 - - Cable testers - - Other - Parts and accessories: - - For electrically operated equipment: - - - Parts and accessories including printed circuit assemblies of optical instruments and appliances for inspecting semiconductor wafers or devices or for inspecting masks, photomasks or reticles used in manufacturing semiconductor devices; parts and accessories of optical for measuring instruments and appliances surface on particulate semiconductor wafers contamination - - - Of optical error verification and repair apparatus for printed circuit boards/printed wiring boards and printed circuit assemblies - - - Of other optical instruments and appliances for measuring or checking printed circuit boards/printed wiring boards and printed circuit assemblies 9031.90.19 9031.90.20 - - - Other - - For non-electrically operated equipment 90.32 9032.10 9032.10.10 9032.10.20 9032.20 9032.20.10 9032.20.20 9032.81.00 9032.89 9032.89.10 9032.89.20 9032.89.31 9032.89.39 9032.89.90 9032.90 9032.90.10 9032.90.20 9032.90.30 or regulating controlling Automatic instruments and apparatus.
- Thermostats: - - Electrically operated - - Not electrically operated - Manostats: - - Electrically operated - - Not electrically operated - Other instruments and apparatus: - - Hydraulic or pneumatic - - Other: - - - Instruments and apparatus incorporating or working in conjunction with an automatic data processing machine, for automatically regulating or controlling the propulsion, ballast or cargo handling systems of ships or - - - Automatic instruments and apparatus for regulating or controlling electrochemical solutions in the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies chemical - Automatic regulating voltage units - - - - Other, electrically operated: - - (stabilizers) - - - - Other - - - Other - Parts and accessories: - - Of goods of subheading 9032.89.10 - - Of goods of subheading 9032.89.20 - - Of other electrically operated goods ANNEX I - VIET NAM - 2191 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 9032.90.90 - - Other Parts and accessories (not specified or for included elsewhere in this Chapter) machines, or instruments appliances, apparatus of Chapter 90.
- For electrically operated equipment - For non-electrically operated equipment Chapter 91 - Clocks and watches and parts thereof Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal.
- Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: whether - - With mechanical display only - - Other - Other wrist-watches, incorporating a stop-watch facility: - - With automatic winding - - Other - Other: - - Electrically operated - - Other or not Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01.
- Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: or not whether - - With mechanical display only - - With opto-electronic display only - - Other - Other wrist-watches, incorporating a stop-watch facility: - - With automatic winding - - Other - Other: - - Electrically operated: - - - Stop-watches - - - Other - - Other Clocks with watch movements, excluding clocks of heading 91.04.
- Electrically operated - Other Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels.

- For vehicles - For aircraft - For vessels - Other Other clocks.
- Alarm clocks: - - Electrically operated - - Other - Wall clocks: - - Electrically operated - - Other - Other: - - Electrically operated: - - - Marine chronometers ANNEX I - VIET NAM - 2192 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21
 (%) Year 22 (%) Year 23 (%) Year 24 (%) 9105.91.90 9105.99 9105.99.10 9105.99.90 91.06 9106.10.00 9106.90 9106.90.10 9106.90.90 9107.00.00 - - - Other - - Other: - - - Marine chronometers - - - Other for measuring, recording apparatus or watch movement and Time of day apparatus recording or otherwise indicating intervals of time, with or with clock synchronous motor time- registers, time-recorders).
- Time-registers; time-recorders - Other: - - Parking meters - - Other example, (for Time switches with clock or watch movement or with synchronous motor.

91.08 Watch movements, complete and assembled.

9108.11.00 - Electrically operated: - - With mechanical display only or with a device to which be incorporated a mechanical display can 9108.12.00 9108.19.00 9108.20.00 9108.90.00 - - With opto-electronic display only - - Other - With automatic winding - Other 91.09 Clock movements, complete and assembled.
9109.10.00 9109.90.00 - Electrically operated - Other 91.10 9110.11.00 9110.12.00 9110.19.00 9110.90.00 91.11 9111.10.00 9111.20.00 9111.80.00 9111.90.00 91.12 9112.20.00 9112.90.00 91.13 9113.10.00 9113.20.00 9113.90.00 or rough watch Complete watch clock movements, or unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; clock movements.
- Of watches: - - Complete movements, unassembled or partly assembled (movement sets) - - Incomplete movements, assembled - - Rough movements - Other Watch cases and parts thereof.

- Cases of precious metal or of metal clad with precious metal - Cases of base metal, whether or not gold- or silver-plated - Other cases - Parts Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof.

- Cases - Parts Watch straps, watch bands and watch bracelets, and parts thereof.
- Of precious metal or of metal clad with precious metal - Of base metal, whether or not gold- or silver- plated - Other 91.14 9114.10.00 Other clock or watch parts.
- Springs, including hair-springs ANNEX I - VIET NAM - 2193 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 9114.30.00
 9114.40.00 9114.90.00 - Dials - Plates and bridges - Other Chapter 92 - Musical instruments; parts and accessories of such articles including automatic Pianos, pianos; harpsichords and other keyboard stringed instruments.
- Upright pianos - Grand pianos - Other Other string musical example, guitars, violins, harps).

- Played with a bow - Other instruments (for Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs.
- Brass-wind instruments - Other: - - Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds 9205.90.90 - - Other 9206.00.00 92.07 musical Percussion example, castanets, maracas).

drums, instruments (for cymbals, xylophones, Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions).
9207.10.00 - Keyboard instruments, other than accordions 9207.90.00 - Other 92.08 9208.10.00 9208.90 9208.90.10 9208.90.90 92.09 9209.30.00 9209.91 9209.91.10 9209.91.90 9209.92.00 street boxes, fairground organs, Musical mechanical organs, mechanical singing birds, musical saws and other instruments not falling within any musical other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments.
- Musical boxes - Other: - - Decoy calls, whistles, call horns and other mouth-blown sound signalling instruments - - Other Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical tuning instruments; metronomes, forks and pitch pipes of all kinds.
- Musical instrument strings - Other: - - Parts and accessories for pianos: - - - Strung backs, keyboards and metal frames for upright pianos - - - Other - instruments of heading 92.02 - Parts and accessories for the musical ANNEX I - VIET NAM - 2194 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 9209.94.00 9209.99.00 - Parts and accessories for - instruments of heading 92.07 - - Other the musical 3 3 93 93.01 9301.10.00 9301.20.00 Chapter 93 - Arms and ammunition; parts and accessories thereof than revolvers, Military weapons, other pistols and the arms of heading 93.07.
- Artillery weapons (for example, guns, howitzers and mortars) - Rocket launchers; torpedo tubes and similar projectors flame-throwers; grenade launchers; 9301.90.00 - Other 9302.00.00 Revolvers and pistols, other than those of heading 93.03 or 93.04.
93.03 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line- throwing guns).
9303.10.00 9303.20.00 - Muzzle-loading firearms - Other sporting, hunting or shotguns, including combination shotgun-rifles target-shooting 9303.30.00 - Other sporting, hunting or target-shooting rifles 9303.90.00 - Other 93.04 9304.00.10 9304.00.90 93.05 9305.10.00 9305.20.00 9305.91 9305.91.10 9305.91.90 9305.99 9305.99.11 9305.99.19 9305.99.91 9305.99.99 93.06 9306.21.00 9306.29.00 9306.30 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07.
- Air guns, operating at a pressure of less than 7 kgf/cm2 - Other Parts and accessories of articles of headings 93.01 to 93.04.
- Of revolvers or pistols - Of shotguns or rifles of heading 93.03 - Other: - - Of military weapons of heading 93.01: - - - Of leather or textile material - - - Other - - Other: - - - Of goods of subheading 9304.00.90: - - - - Of leather or textile material - - - - Other - - - Other: - - - - Of leather or textile material - - - - Other Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads.
- Shotgun cartridges and parts thereof; air gun pellets: - - Cartridges - - Other - Other cartridges and parts thereof: - - For revolvers and pistols of heading 93.02 ANNEX I - VIET NAM - 2195 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) - - - .22 calibre cartridges - - - Other - - Cartridges for riveting or similar tools or for captive-bolt humane killers and
 parts thereof - - Other: - - - .22 calibre cartridges - - - Other - Other Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor.
Chapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings lamps Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Seats of a kind used for aircraft - Seats of a kind used for motor vehicles: - - For vehicles of heading 87.02, 87.03 or 87.04 than garden seats or camping - - Other - Swivel seats with variable height adjustment - Seats other equipment, convertible into beds - Seats of cane, osier, bamboo or similar materials: - - Of bamboo or rattan - - Other - Other seats, with wooden frames: - - Upholstered - - Other - Other seats, with metal frames: - - Upholstered - - Other - Other seats - Parts: - - Of seats of subheading 9401.10.00 - - Of seats of subheading 9401.20: - - - Headrest stiffeners for seats of subheading 9401.20.10 - - - Other - - Of seats of subheading 9401.30.00 - - Other: - - - Of plastics - - - Other or dental surgical, Medical, veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well elevating reclining movements; parts of the foregoing articles.
both and as 9402.10 9402.10.10 9402.10.30 9402.10.90 9402.90 9402.90.10 - Dentists’, barbers’ or similar chairs and parts thereof: - - Dentists' chairs and parts thereof - - Barbers’ chairs and parts thereof - - Other - Other: - Furniture specially designed for medical, - surgical or veterinary purposes and parts thereof U U U U U U U 0 25 25 25 22.5 22.5 22.5 22.5 22.5 22.5 22.5 22.5 0 20 20 20 18 18 0 0 0 0 U U U U U U U 0 25 25 25 20 20 20 20 20 20 20 20 0 20 20 20 16 16 0 0 0 0 U U U U U U U 0 25 25 25 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 0 20 20 20 14 14 0 0 0 0 U U U U U U U 0 25 25 25 15 15 15 15 15 15 15 15 0 20 20 20 12 12 0 0 0 0 U U U U U U U 0 25 25 25 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 0 20 20 20 10 10 0 0 0 0 U U U U U U U 0 25 25 25 10 10 10 10 10 10 10 10 0 20 20 20 8 8 0 0 0 0 U U U U U U U 0 25 25 25 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 0 20 20 20 6 6 0 0 0 0 U U U U U U U 0 25 25 25 5 5 5 5 5 5 5 5 0 20 20 20 4 4 0 0 0 0 U U U U U U U 0 25 25 25 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 0 20 20 20 2 2 0 0 0 0 U U U U U U U 0 25 25 25 0 0 0 0 0 0 0 0 0 20 20 20 0 0 0 0 0 0 U U U U U U U 0 25 25 25 0 0 0 0 0 0 0 0 0 20 20 20 0 0 0 0 0 0 U U U U U U U 0 25 25 25 0 0 0 0 0 0 0 0 0 20 20 20 0 0 0 0 0 0 U U U U U U U 0 25 25 25 0 0 0 0 0 0 0 0 0 20 20 20 0 0 0 0 0 0 U U U U U U U 0 25 25 25 0 0 0 0 0 0 0 0 0 20 20 20 0 0 0 0 0 0 U U U U U U U 0 25 25 25 0 0 0 0 0 0 0 0 0 20 20 20 0 0 0 0 0 0 U U U U U U U 0 25 25 25 0 0 0 0 0 0 0 0 0 20 20 20 0 0 0 0 0 0 U U U U U U U 0 25 25 25 0 0 0 0 0 0 0 0 0 20 20 20 0 0 0 0 0 0 ANNEX I - VIET NAM - 2196 U U U U U U U 0 25 25 25 0 0 0 0 0 0 0 0 0 20 20 20 0 0 0 0 0 0 U U U U U U U Year 25 and Subsequent Years (%) U U U U U U U 10
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 9402.90.90 - - Other Other furniture and parts thereof.
- Metal furniture of a kind used in offices - Other metal furniture: - - Fume cupboards - - Other - Wooden furniture of a kind used in offices - Wooden furniture of a kind used in the kitchen - Wooden furniture of a kind used in the bedroom - Other wooden furniture: - - Fume cupboards - - Other - Furniture of plastics: - - Baby walkers - - Fume cupboards - - Other - Furniture of other materials, osier, bamboo or similar materials: - - Of bamboo or rattan - - Other: - - - Fume cupboards - - - Other - Parts: - - Of baby walkers of subheading 9403.70.10 - - Other including cane, Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and fitted with springs or stuffed or pillows) internally fitted with any material or of cellular rubber or plastics, whether or not covered.
- Mattress supports - Mattresses: - - Of cellular rubber or plastics, whether or not covered - - Of other materials: - - - Spring mattresses - - - Other, hyperthermia / hypothermia type - - - Other - Sleeping bags - Other: - - Quilts, bedspreads and mattress-protectors - - Other and fittings lighting elsewhere Lamps including searchlights and spotlights and parts thereof, or not included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.
specified - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: - - Lamps for operating rooms - - Other: - - - Spotlights - - - Fluorescent lamps and lighting fittings - - - Other - Electric table, desk, bedside or floor-standing lamps: - - Lamps for operating rooms - - Other ANNEX I - VIET NAM - Year 25 and Subsequent Years (%) 12.5
12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 15 0 0 12.5 12.5 12. HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 9405.30.00 - Lighting sets of a kind used for Christmas trees Year 25 and Subsequent Years (%) - Other electric lamps and lighting fittings: - - Searchlights - - Other spotlights - - Other, of a kind used for lighting public open spaces or thoroughfares - - Other exterior lighting - - Non-flashing aerodrome beacons; lamps for railway rolling stock, locomotives, aircraft, ships, or lighthouses, of base metal - lamps with fittings for electro-thermic - Fibre-optic headband lamps of a kind - - Pilot domestic appliances of heading 85.16 - - Other: - designed for medical use - - - Other - Non-electrical lamps and lighting fittings: - - Of oil-burning type: - - - Of brass of a kind used for religious rites - - - Other - - Hurricane lamps - - Other - Illuminated signs, illuminated name-plates and the like: - - Warning signs, street name signs, road and traffic signs - - Other - Parts: - - Of
 glass: - - - For lamps for operating rooms - - - For spotlights - - - Globes or chimneys - - - For searchlights - - - Other - - Of plastics: - - - For lamps for operating rooms - - - For spotlights - - - For searchlights - - - Other - - Other: - - - Lampshades of textile material - - - Lampshades of other material - - - Of 9405.50.19 - - - For searchlights or spotlights - - - Other lamps of subheading 9405.50.11 or Prefabricated buildings.
- Greenhouses fitted with mechanical or thermal equipment: - - Of plastics - - Other - Other prefabricated buildings: - - Of wood - - Of iron or steel - - Of plastics or of aluminium - - Of concrete or of artificial stone - - Other Chapter 95 - Toys, games and sports requisites; parts and accessories thereof Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds.
- Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages - Dolls: 0
10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 2198 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 9503.00.21 9503.00.22 9503.00.29 9503.00.30 9503.00.40 9503.00.50 9503.00.60 9503.00.70 9503.00.91 - including tracks, signals and - Garments and garment accessories; - - Dolls, whether or not dressed - - Parts and accessories: - footwear and headgear - - - Other - Electric trains, other accessories therefor - Reduced size ("scale") models and similar recreational models, working or not - Other construction sets and constructional toys, of materials other than plastics - Stuffed toys representing animals or non- human creatures - Puzzles of all kinds - Other: - - Numerical, alphabetical or animal blocks or cut-outs; word builder sets; word making and toy counting talking sets; toy printing sets ; toy frames typewriters toy sewing machines; (abaci); 9503.00.92 9503.00.93 9503.00.99 - - Skipping ropes - - Marbles - - Other 95.04 9504.20 9504.20.20 9504.20.30 9504.20.90 9504.30 9504.30.10 9504.30.20 9504.30.90 9504.40.00 9504.50.00 9504.90 9504.90.10 9504.90.20 9504.90.31 9504.90.39 9504.90.92 9504.90.93 9504.90.94 9504.90.99 95.05 9505.10.00 9505.90.00 95.06 and bowling automatic Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games alley equipment.
- Articles and accessories for billiards of all kinds: - - Tables for billiards of all kinds - - Billiard chalks - - Other - Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment: - - Pintables or slot machines - - Parts of wood, paper or plastics - - Other - Playing cards - Video game consoles and machines, other than those of subheading 9504.30 - Other: - - Bowling requisites of all kinds - - Darts and parts and accessories therefor - - Gambling equipment and paraphernalia: - - - Tables designed for use with casino games - - - Other - - Other: - - - Tables designed for games: - - - - Of wood or of plastics - - - - Other - - - Other: - - - - Of wood or of plastics - - - - Other including conjuring tricks Festive, carnival or other entertainment articles, and novelty jokes.
- Articles for Christmas festivities - Other Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not included elsewhere in this specified or Chapter; swimming pools and paddling pools.
Year 25 and Subsequent Years (%) ANNEX I - VIET NAM - 2199 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14
 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 9506.11.00 9506.12.00 9506.19.00 9506.21.00 9506.29.00 9506.31.00 9506.32.00 9506.39.00 9506.40 9506.40.10 9506.40.90 9506.51.00 9506.59.00 9506.61.00 9506.62.00 9506.69.00 9506.70.00 9506.91.00 9506.99.00 95.07 9507.10.00 9507.20.00 9507.30.00 9507.90.00 95.08 9508.10.00 - Snow-skis and other snow-ski equipment: - - Skis - - Ski-fastenings (ski-bindings) - - Other - Water-skis, surf-boards, sailboards and other water-sport equipment: - - Sailboards - - Other - Golf clubs and other golf equipment: - - Clubs, complete - - Balls - - Other - Articles and equipment for table-tennis: - - Tables - - Other - Tennis, badminton or similar rackets, whether or not strung: - - Lawn-tennis rackets, whether or not strung - - Other - Balls, other than golf balls and table-tennis balls: - - Lawn-tennis balls - - Inflatable - - Other - Ice skates and roller skates, including skating boots with skates attached - Other: - - Articles and equipment for general physical exercise, gymnastics or athletics - - Other fish-hooks and other Fishing rods, line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites.
- Fishing rods - Fish-hooks, whether or not snelled - Fishing reels - Other fairground amusements; Roundabouts, swings, shooting galleries and other travelling circuses and travelling menageries; travelling theatres.
- Travelling circuses and travelling menageries 9508.90.00 - Other 96 96.01 9601.10.00 9601.90 9601.90.10 9601.90.91 9601.90.99 Chapter 96 - Miscellaneous manufactured articles Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding).
- Worked ivory and articles of ivory - Other: - - Worked mother-of-pearl or tortoise-shell and articles of the foregoing - - Other: - ornamental articles - - - Other - Cigar or cigarette cases, tobacco jars; - ANNEX I - VIET NAM - 2200 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%)
 Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 96.02 Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural resins or of modelling gums or natural pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin.
9602.00.10 - Gelatin capsules for pharmaceutical products 9602.00.20 9602.00.90 - Cigar or cigarette cases, ornamental articles - Other tobacco jars; 96.03 9603.10 9603.10.10 9603.10.20 brushes (including Brooms, brushes consituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees).
- Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles: - - Brushes - - Brooms - Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: 9603.21.00 - - Tooth brushes, including dental-plate brushes 9603.29.00 9603.30.00 9603.40.00 9603.50.00 9603.90 9603.90.10 9603.90.20 9603.90.40 9603.90.90 96.04 9604.00.10 9604.00.90 9605.00.00 96.06 9606.10 9606.10.10 9606.10.90 9606.21.00 9606.22.00 9606.29.00 - - Other - Artists’ brushes, writing brushes and similar brushes for the application of cosmetics - Paint, distemper, varnish or similar brushes than brushes of subheading 9603.30); (other paint pads and rollers - Other brushes constituting parts of machines, appliances or vehicles - Other: - - Prepared knots and tufts for broom or brush making - - Hand-operated mechanical not motorised - - Other brushes - - Other floor sweepers, Hand sieves and hand riddles.
- Of metal - Other Travel sets for personal toilet, sewing or shoe or clothes cleaning.

Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks.
- Press-fasteners, snap-fasteners and press- studs and parts therefor: - - Of plastics - - Other - Buttons: - - Of plastics, not covered with textile material - material - - Other - Of base metal, not covered with textile ANNEX I - VIET NAM - 2201 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 9606.30 9606.30.10 9606.30.90 96.07 9607.11.00 9607.19.00 9607.20.00 96.08 9608.10
- Button moulds and other parts of buttons; button blanks: - - Of plastics - - Other Slide fasteners and parts thereof.
- Slide fasteners: - - Fitted with chain scoops of base metal - - Other - Parts Ball point pens; felt tipped and other porous- tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen- holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09.
- Ball point pens: - - Of plastics - - Other - Felt tipped and other porous-tipped pens and markers - Fountain pens, stylograph pens and other pens: - - Indian ink drawing pens - - Other - Propelling or sliding pencils - Sets of articles from two or more of foregoing subheadings - Refills for ball point pens, comprising the ball point and ink-reservoir: - - Of plastics - - Other - Other: - - Pen nibs and nib points: - - - Of gold or gold-plated - - - Other - - Other: - - - Duplicating stylos - - - Other: - - - - Parts of ball point pens, of plastics - - - - Other the Pencils (other than pencils of heading 96.08), leads, pastels, drawing crayons, pencil charcoals, writing or drawing chalks and tailors’ chalks.
- Pencils and crayons, with lead encased in a rigid sheath: - - Black pencils - - Other - Pencil leads, black or coloured - Other: - - Slate pencils for school slates - - Pencils and crayons other than those of subheading 9609.10 - - Other: - - - Writing or drawing chalks - - - Other Slates and boards, with writing or drawing surfaces, whether or not framed.
- School slates - Other ANNEX I - VIET NAM - 2202 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 9611.00.00 96.12 9612.10
 9612.10.10 9612.10.90 9612.20.00 96.13 9613.10 9613.10.10 9613.10.90 9613.20 9613.20.10 9613.20.90 9613.80 9613.80.10 (including devices Date, sealing or numbering stamps, and the like for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks.
ribbons, Typewriter or similar inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink- pads, whether or not inked, with or without boxes.

- Ribbons: - - Of textile fabric - - Other - Ink-pads Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.
- Pocket lighters, gas fuelled, non-refillable: - - Of plastics - - Other - Pocket lighters, gas fuelled, refillable: - - Of plastics - - Other - Other lighters: - - Piezo-electric lighters for stoves and ranges 9613.80.20 - - Cigarette lighters or table lighters of plastics 9613.80.30 9613.80.90 9613.90 9613.90.10 - - Cigarette lighters or table lighters, other than of plastics - - Other - Parts: - which constitute parts of mechanical containing liquid fuel - Refillable cartridges or other receptacles, lighters, 9613.90.90 - - Other 96.14 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.
9614.00.10 9614.00.90 - Roughly shaped blocks of wood or root for the manufacture of pipes - Other 96.15 9615.11 9615.11.20 9615.11.30 9615.19.00 9615.90 9615.90.11 9615.90.12 9615.90.13 9615.90.19 9615.90.21 9615.90.22 9615.90.23 9615.90.29 9615.90.91 9615.90.92 Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 85.16, and parts thereof.
- Combs, hair-slides and the like: - - Of hard rubber or plastics: - - - Of hard rubber - - - Of plastics - - Other - Other: - - Decorative hair pins: - - - Of aluminium - - - Of iron or steel - - - Of plastics - - - Other - - Parts: - - - Of plastics - - - Of iron or steel - - - Of aluminium - - - Other - - Other: - - - Of aluminium - - - Of iron or steel ANNEX I - VIET NAM - 2203 0
HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) 9615.90.93 9615.90.99 - - - Of plastics - - - Other Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations.
- Scent sprays and similar mounts and heads therefor: - - Sprays - - Mounts and heads - Powder-puffs and pads for the application of cosmetics or toilet preparations toilet sprays, and Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners.

- Vacuum flasks and other vacuum vessels - Parts Tailors’ dummies and other lay figures; automata and other animated displays used for shop window dressing.
Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.

- Disposible articles: - - With an absorbent core of wadding of textile materials - - Other - Other: - - Knitted or crocheted - - Other Chapter 97 - Works of art, collectors’ pieces and antiques Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated articles; collages and similar decorative plaques.
manufactured 9701.10.00 9701.90.00 - Paintings, drawings and pastels - Other 9702.00.00 Original engravings, prints and lithographs.

97.03 9703.00.10 9703.00.20 9703.00.30 9703.00.40 9703.00.50 9703.00.90 9704.00.00 9705.00.00 in any Original sculptures and statuary, material.
- Of metal - Of stone - Of plastics - Of wood - Of clay - Of other materials or revenue Postage stamp- postmarks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07. stamps, and collectors’ of Collections mineralogical, zoological, anatomical, archaeological, palaeontological, ethnographic or numismatic interest.
botanical, historical, pieces ANNEX I - VIET NAM - 2204 Year 25 and Subsequent Years (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%) Year 15 (%) Year 16 (%) Year 17 (%) Year 18 (%) Year 19 (%) Year 20 (%) Year 21 (%) Year 22 (%) Year 23 (%) Year 24 (%) Year 25 and Subsequent Years (%) 9706.00.00 Antiques of an age exceeding one hundred years.
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 2205