WT/REG395/1/Add.7  
1 April 2021 
(21-2784) Page: 1/26 
Committee on Regional Trade Agreements    
 
APPENDIX  7 VIET NAM  
 
 
  WT/REG395/1 /Add.7 • Viet Nam  
 
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Table o f Contents  
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 3 
1.1   Merchandise trade  ................................ ................................ ................................ ....... 3 
1.2   Trade in services  ................................ ................................ ................................ .........  5 
2   LIBERA LIZATION OF TRADE IN GOODS  ................................ ................................ ....... 5 
2.1   Import duties and charges and quantitative restrictions ................................ ....................  5 
2.2   Liberalization schedule  ................................ ................................ ................................ . 6 
2.3   Tariff rate quotas  ................................ ................................ ................................ ........ 10 
2.4   Export duties and quantitative restrictions on exports  ................................ ..................... 11 
3   LIBERALIZATION OF TRADE IN SERVICES ................................ ................................ . 12 
3.1   Horizontal commitments  ................................ ................................ .............................. 12 
3.2   Sector -specific commitments  ................................ ................................ ....................... 13 
3.2.1    Business services  ................................ ................................ ................................ .....15 
3.2.2    Communication services  ................................ ................................ ........................... 16 
3.2.3    Construction and related engineering services  ................................ ............................. 17 
3.2.4    Distribution services  ................................ ................................ ................................ .17 
3.2.5    Educational services  ................................ ................................ ................................ .17 
3.2.6    Environmental services  ................................ ................................ ............................. 17 
3.2.7    Financial services  ................................ ................................ ................................ .....17 
3.2.8    Health related and social services  ................................ ................................ .............. 18 
3.2.9    Tourism and travel related services  ................................ ................................ ............ 18 
3.2.10    Recreational, cultural and sporting services  ................................ ............................... 18 
3.2.11    Transport services  ................................ ................................ ................................ ..18 
ANNEX 1  ................................ ................................ ................................ ........................  20 
ANNEX 2  ................................ ................................ ................................ ........................  25 
 
  WT/REG395/1 /Add.7 • Viet Nam  
 
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1  TRADE ENVIRONMENT  
1.1  Merchandise trade  
1.1.  Chart 1.1 shows the share s of Viet Nam's trade with  the Parties and the other CPTPP Signatories 
(top panel). It also shows Viet Nam 's share of trade with the CPTPP Signatories with and without 
overlappi ng RTAs (bottom panel) .  
1.2.  Viet Nam's  imports from exports to the Parties corresponded to 13 % of its global imports and 
exports . Its trade with CPTPP Signatories (the Parties as well as those for which the Agreement is 
not yet in force) was slightly higher, correspond ing to 16% of its total imports and exports. Moreover, 
Viet Nam 's imports from CPTPP signatories with overlapping RTAs amounted to 16% of its total 
imports while exports to CPTPP signatories with overlapping RTAs corresponded to 15% of its total 
exports.  
Chart 1.1 Viet Nam: Shares of trade with Parties and Signatories , average 2016 -2018  
 
Source:  UNSD, Comtrade database.  
1.3.  Chart 1.2 shows the evolution over time of Viet Nam's bilateral imports and exports with the 
other Parties. The Parties  for which the Agreement  is in force are shown individually while those for 
which it is not yet in force are  shown  together.  Trade with the Parties tended to increase over the 
whole period considered with a reduction in 2008. Among the Parties, Japan was the largest trading 
partner of Viet Nam  while Malaysia was the largest source of imports and destination of exports  
among the CPTPP Signatories for which the Agreement  is not yet in force . 
Imports from CPTPP and rest of the 
worldExports to CPTPP and rest of the 
world
Imports from Signatories with 
overlapping RTAsExports to Signatories with 
overlapping RTAs
WT/REG395/1 /Add.7 • Viet Nam  
 
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Chart 1.2 Viet Nam: Merchandise t rade with individual Parties, 2000 -2018  
 
Source: UNSD, Comtrade database.  
1.4.  Chart 1.3 shows the decomposition of Viet Nam 's imports (left panel) and exports (right panel) 
by HS section and partner  during 2016 -2018. For the three largest traded HS sections, represented 
by a colour, the chart also shows the origin or the destination of the goods. All other HS sections 
are aggregated in the category labelled as "Others"  (in grey) . CPTPP Signatories are identified 
individually while trade with other partners have been aggregated under the rest of the World label 
(ROW). If the label of a partner cannot be clearly seen, it is an indication that trade does not 
represent a significant share.  
1.5.  Viet Nam's largest imports were machinery, base metals and textiles while its largest exports 
were machinery, textiles and footwear. Japan was the largest trading partners among the Parties 
for all those products. Among the CPTPP Signatories  for which the Agreement is not yet in force, 
Malaysia was the largest partner for imports and exports of machinery and textiles and for imports 
of base metal while Chile was the largest partner for exports of footwear.  
Chart 1.3 Viet Nam : Product composition of merchandise trade  by HS section , annual 
average  (2016 -2018 ) 
 
Source:  UNSD, Comtrade database.  
0510152025303540
2000 2006 2012 2018Imports
(USD Billion)
0510152025303540
2000 2006 2012 2018Exports
(USD Billion)
WT/REG395/1 /Add.7 • Viet Nam  
 
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1.2  Trade in services  
1.6.  The services category composition of trade in commercial services  with the world  is shown in 
Chart 1.4. The three largest services categories are highlighted for imports and exports while trade 
in all other categories have been aggregated. Transport, t ravel and insurance and pensions services 
were Viet Nam 's top three imported  commercial  services while travel, transport and financial services 
were the largest exports. No data are available on bilateral trade in services and investment.  
Chart 1.4 Viet Nam : Services category  composition of commercial services trade, 
2015 -2017  
 
Source:  WTO Statistics database . 
2  LIBERALIZATION OF  TRADE IN GOODS  
2.1  Import duties and charges and  quantitative restrictions  
2.1.  Viet Nam has been granted exceptions to the general prohibition o n quantitative restrictions  
on imports  (CPTPP's Annex 2 -A and Annex 2 -B). Restrictions authorized under Annex 2 -A are 
presented in Section 3.1.1 of the Factual Presentation.1 
2.2.  Under Annex 2 -B, Viet Nam has been authorized to maintain import restrictions/prohibitions 
on remanufactured goods  as follows  (see Table 2.1): 
a. during a grace period of three years expiring on 13 January 2022  for remanufactured 
goods, as defined in the Circular No. 03/2019/TT -BCT (of 22 January 2019 ), point 18 of 
Article 3 ;2 and  
b. indefinitely o n remanufactured bicycles, motorcycles and certain household appliances (12 
tariff lines) of HS Chapter s 84 and 85 . 
2.3.  Any such measure shal l not be more stringent than that applied to the importation of the same 
good when used and Viet Nam shall not re -impose any prohibition/restriction on the importation of 
a remanufactured good following its removal.  
 
1 They allow in particular import  prohibition of right -hand drive vehicles, used automobiles that are older 
than five years and numerous used products.  
2 Remanufactured good is a good that: (a) is on the whole or in part composed of reusable materials  of 
HS Chapters 84 -90 or of heading 94 .02, except goods belonging to HS headings 84.18, 85.09, 85.10 , 85.16  
and 87.03 , or subheading s 8414.51, 8450.11, 8450.12, 8508.11  and 8517.11; (b) has a similar shelf life and a 
similar form to the new goods; and (c) has the same warranty conditions as ne w goods.  See: 
https://english.luatvietnam.vn /ircular -no-03-2019-tt-bct-dated -january -22-2019-of-the-ministry -of-industry -
and-trade -on-rules-of-origin -in-comprehensive -and-progressive -agreement -170403 -Doc1.html . 
Transport Travel Others Financial services Insurance and pension services012345678910
2015 2016 2017Imports from world
(USD Billion)
012345678910
2015 2016 2017Exports to world
(USD Billion)WT/REG395/1 /Add.7 • Viet Nam  
 
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Table 2.1 Viet Nam: Remanufactured goods that may remain subject to import 
restrictions/ prohibitions  
HS 2012  Description  
Authorized until 13 January 2022  
  Remanufctured  goods, as defined in Circular No. 03/2019/TT -BCT 
Indefinitely  
8414.51.91  Electric fans  with protective screen  
8414.51.99  Other  electric fans  
8415.10.10  Air conditioners of an output not exceeding 26.38 kW  
8415.10.90  Other  
8419.11.10  Household type  
8419.19.10  Household type  
8421.12.00  Clothes -dryers  
8421.21.11  Filtering machinery and apparatus for domestic use  
8421.91.10  Of goods of subheading 8421.12.00  
8422.11.00  Of the household type  
8422.90.10  Of machines of subheading 8422.11  
8452.10.00  Sewing machines of the household type  
8508.19.10  Of a kind suitable for domestic use  
8508.70.10  Of vacuum cleaners of subheading 8508.11.00 or 8508.19.10  
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or 
without side -cars; side cars  
8712 Bicycles and other cycles (including delivery tricycles), not motorised (except for 
racing bicycles in 8712.00.10)  
Source:  Annex 2 -B of the Agreement.  
2.2  Liberalization schedule  
2.4.  In 2018,3 Viet Nam's applied MFN tariff comprised 9,469 lines at the eight -digit level, all of 
which are ad valorem . 
2.5.  Originally Viet Nam had a single liberalization schedule applying to all Parties. However , with 
the non -application of the catch -up mechanism on tra de between Mexico and Viet Nam, tariff 
liberalization vis-à-vis Mexico is one year behind  schedule compared to the other Parties . 
2.6.  Table 2.2 shows tariff and trade liberalization by Viet Nam  under the Agreement . Prior to its 
entry into force, 31.4% of Viet Nam 's tariff lines were duty -free on an MFN basis , accounting for 
imports from the Parties  ranging from 19.7% in the case of New Zealand to 59.2% in the case of 
Canad a. Following the Agreement 's entry into force, Viet Nam  liberalized an additional 3,339 lines 
for all Parties except Mexico ,4 for which the initial liberalization only concerned 3,335 lines. That 
represent ed an additional 35.3% and 35.2 % of Viet Nam's tariff, respectively . In terms of trade, 
upfront  liberalization  was valued at  between 12.8% of imports from  Singapore up to 54% of imports 
from Australia during 2015 -2017. By 2028, t en years after entry into force, 2,929  additional lines 
will be liberalized  for all Parties except Mexico – for which the corresponding figure will be 2,538  
lines.5 Accordingly, by 2028 around 99%  (or more) of imports from  all Parties would be du ty-free 
with the exception of Mexico , slightly behind with a corresponding figure of 98%. Following the end 
of the transition period in 2038  (2039 for Mexico),  162 tariff lines will remain dutiable, accounting 
for between 0. 0% of imports from Singapore  and 1.4 % of imports from Japan . 
 
3 Despite that the Agreement  entered i nto force in 2019 for Viet Nam, the MFN 2018 rates were used 
due to unavailability of 2019 rates.  
4 That results from the non -application of the catch -up mechanism between Mexico and Viet Nam. Four 
lines foreseen for liberalization in year two were liberalized at entry into force for the other five Parties , while 
for Mexico this took place only in 2020.  
5 In 2029 however the same 2,929 tariff lines will be liberalized.  WT/REG395/1 /Add.7 • Viet Nam  
 
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Table 2.2 Viet Nam: Tariff elimination commitments under the Agreement  and 
correspondin g average trade  
Duty phase -
out period  Number  
of lines  % of total 
lines in 
VNM's tariff 
schedule  Viet Nam's imports from the Parties (2015 - 2017)  
Australia  Canada Japan 
Value  % Value  % Value  % 
2018 (MFN)  2,975  31.4 862.6  33.8 324.3  59.2 8,614.9  56.0 
2019 3,339  35.3 1,380.1  54.0 188.7  34.5 3,000.1  19.5 
2020 97 1.0 83.0 3.2 6.6 1.2 42.5 0.3 
2021 1,865  19.7 152.7  6.0 16.8 3.1 2,379.4  15.5 
2022 64 0.7 9.6 0.4 1.8 0.3 7.2 0.0 
2023 204 2.2 6.6 0.3 1.7 0.3 90.8 0.6 
2024 37 0.4 0.6 0.0 0.0 0.0 2.2 0.0 
2025 240 2.5 12.3 0.5 2.4 0.4 350.8  2.3 
2027 27 0.3 0.1 0.0 0.0 0.0 0.0 0.0 
2028 395 4.2 33.6 1.3 1.3 0.2 689.7  4.5 
2029 27 0.3 0.1 0.0 0.0 0.0 1.5 0.0 
2030 5 0.1 0.0 0.0 0.0 0.0 0.0 0.0 
2033 19 0.2 0.0 0.0 0.0 0.0 0.4 0.0 
2038 13 0.1 - - - - - - 
Remain dutiable  162 1.7 13.4 0.5 3.9 0.7 213.2  1.4 
TOTAL  9,469  100.0  2,554.7  100.0  547.6  100.0  15,392.8  100.0  
Duty phase -
out period  Number  of lines  % of total 
lines  Viet Nam's Imports from  
New Zealand  Singapore  
Value  % Value  % 
2018 (MFN)  2,975  31.4 81.0 19.7 2,083.1  38.8 
2019 3,339  35.3 184.3  44.7 690.2  12.8 
2020 97 1.0 102.4  24.8 27.4 0.5 
2021 1,865  19.7 33.3 8.1 356.9  6.6 
2022 64 0.7 2.9 0.7 50.1 0.9 
2023 204 2.2 5.3 1.3 69.0 1.3 
2024 37 0.4 0.4 0.1 3.4 0.1 
2025 240 2.5 0.1 0.0 9.2 0.2 
2027 27 0.3 0.0 0.0 0.1 0.0 
2028 395 4.2 1.8 0.4 2,079.9  38.7 
2029 27 0.3 0.0 0.0 2.0 0.0 
2030 5 0.1 - - - - 
2033 19 0.2 0.0 0.0 1.4 0.0 
2038 13 0.1 - - 0.1 0.0 
Remain dutiable  162 1.7 0.7 0.2 0.0 0.0 
TOTAL  9,469  100.0  412.3  100.0  5,372.6  100.0  
Phase -out 
period  Number  of lines  % of total 
lines  Viet Nam's Imports from  Mexicoa 
Value  % 
2018 (MFN)  2,975  31.4 332.6  57.1 
2019 3,335  35.2 124.9  21.4 
2020 4 0.0 - - 
2021 97 1.0 0.6 0.1 
2022 1,865  19.7 110.3  18.9 
2023 64 0.7 0.2 0.0 
2024 204 2.2 0.9 0.2 
2025 37 0.4 0.8 0.1 
2026 240 2.5 1.0 0.2 
2028 27 0.3 - - 
2029 395 4.2 8.0 1.4 
2030 27 0.3 0.1 0.0 
2031 5 0.1 - - 
2034 19 0.2 0.0 0.0 
2039 13 0.1 0.1 0.0 
Remain dutiable  162 1.7 2.9 0.5 
TOTAL  9,469  100.0  582.4  100.0  
a Liberalization is delayed by one year on trade between Mexico and Viet Nam due to the non -
application of the catch -up mechanism.  Thus, the end of implementation  of Viet Nam's liberalization  
vis-à-vis Mexico is 203 9. 
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data prepared by the WTO Secretariat, Annex 2 -D of the Agreement and 
Comtrade Database.   WT/REG395/1 /Add.7 • Viet Nam  
 
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2.7.  Table 2.3 (a) shows Viet Nam 's tariff liberalization by HS section vis-à-vis Australia, Canada, 
Japan, New Zealand and Singapore; corresponding information for Mexico is shown in Table 2.3(b).  
The last instalment for the liberalization of agricultural products under HS Sections I -IV – 13 lines 
concerning unmanufactured tobacco and  tobacco refuse , also subject to TRQs  - will take place in 
2038 (2039 for Mexico). F or industrial products the corresponding year will be 2033  (2034 for 
Mexico) . Both agricultural and industrial products will remain  dutiable after liberalization is complet e 
- eggs, sugar, salt  (for which WTO TRQs exist) and used vehicles under HS 87.02 -87.04; their 
average final dutiable tariff var ies from 21.2% to 40%.  Used vehicles are also subject to TRQs . New 
vehicle  imports  are fully liberalized , at the latest in 2030 (2031 for imports from Mexico).  
Table 2.3(a) Viet Nam: Tariff elimination under the CPTPP , by HS Section  HS Section  
MFN average %  
Total Number of  
lines  Duty -
free 
lines 
under 
the 
MFN 
2018  Number  of duty-free lines under the CPTPP for Australia, 
Canada, Japan, New Zealand and Singapore  
Number of . lines 
remainng dutiable  
Avg. Final Tariff 
(Dutiable)  2019  
2020  
2021  
2022  
2023  
2024  
2025  
2027  
2028  
2029  
2030  
2033  
2038  
I 12.0 521 80 309 29 33 9 10 2 14 3 15 6 5   6 40.0 
II 15.3 474 67 155 33 174 7 29  6  3       
III 15.1 156  5 5 2 15 34 21 28  46       
IV 28.0 443 34 11 5 90 32 102 14 29 20 47 21  18 13 7 33.6 
V 5.4 204 66 95      6  33     4 22.0 
VI 3.2 1,157  679 346 2 115 1    4 10       
VII 8.4 480 85 192  152  4  13  34       
VIII 12.5 100 30 37  33             
IX 6.8 157 73 84               
X 11.4 269 38 128  103             
XI 12.4 1,079  91 976  3  4    4   1    
XII 22.3 74 6 68               
XIII 17.7 215 13 136  65      1       
XIV 12.9 81 18 26  37             
XV 8.0 909 327 235  255    2  90       
XVI 6.1 2,067  1,016  385 20 543  13  86  4       
XVII 24.3 476 85 6 3 70  8  56  103     145 21.2 
XVIII 4.5 329 223 45  61             
XIX 3.5 27 23         4       
XX 18.1 239 12 97  129      1       
XXI 2.5 12 9 3               
Total  10.5 9,469  2,975  3,339  97 1,865  64 204 37 240 27 395 27 5 19 13 162 22.5 
Note:  Based on HS 2012 nomenclature.  
 While the Agreement  only entered into force for Viet Nam in 2019, 2018 MFN rates were used 
instead due to unavailability of 2019 rates.  
Source:  WTO estimates based on data prepared by the WTO Secretariat, Annex 2 -D of the Agreement and 
Comtrade Database.   
Table 2.3(b) Viet Nam:  Tariff elimination under the CPTPP , by HS Section  HS Section  
MFN average %  
Total N umber of . 
lines  Duty -
free 
lines 
under 
the 
MFN 
2018  Number of  duty-free lines under the CPTPP vis-à-vis Mexico  
Number of  lines 
remainng dutiable  
Avg. Final Tariff 
(Dutiable)  2019  
2020  
2021  
2022  
2023  
2024  
2025  
2026  
2028  
2029  
2030  
2031  
2034  
2039  
I 12.0 521 80 309  29 33 9 10 2 14 3 15 6 5   6 40.0 
II 15.3 474 67 151 4 33 174 7 29  6  3       
III 15.1 156  5  5 2 15 34 21 28  46       
IV 28.0 443 34 11  5 90 32 102 14 29 20 47 21  18 13 7 33.6 
V 5.4 204 66 95       6  33     4 22.0 WT/REG395/1 /Add.7 • Viet Nam  
 
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HS Section  
MFN average %  
Total N umber of . 
lines  Duty -
free 
lines 
under 
the 
MFN 
2018  Number of  duty-free lines under the CPTPP vis-à-vis Mexico  
Number of  lines 
remainng dutiable  
Avg. Final Tariff 
(Dutiable)  2019  
2020  
2021  
2022  
2023  
2024  
2025  
2026  
2028  
2029  
2030  
2031  
2034  
2039  
VI 3.2 1,157  679 346  2 115 1    4 10       
VII 8.4 480 85 192   152  4  13  34       
VIII 12.5 100 30 37   33             
IX 6.8 157 73 84                
X 11.4 269 38 128   103             
XI 12.4 1,079  91 976   3  4    4   1    
XII 22.3 74 6 68                
XIII 17.7 215 13 136   65      1       
XIV 12.9 81 18 26   37             
XV 8.0 909 327 235   255    2  90       
XVI 6.1 2,067  1,016  385  20 543  13  86  4       
XVII 24.3 476 85 6  3 70  8  56  103     145 21.2 
XVIII 4.5 329 223 45   61             
XIX 3.5 27 23          4       
XX 18.1 239 12 97   129      1       
XXI 2.5 12 9 3                
Total  10.5 9,469  2,975  3,335  4 97 1,865  64 204 37 240 27 395 27 5 19 13 162 22.5 
Note:  Based on HS 2012 nomenclature.  
 While the CPTPP only entered into force for Viet Nam in 2019, 2018 MFN rates were used instead 
due to unavailability of 2019 rates.  
Source:  WTO estimates based on dat a prepared by the WTO Secretariat, Annex 2 -D of the Agreement and 
Comtrade Database.   
2.8.  It can be seen from Chart 2.1 that the preferential and MFN average tariffs for lines remaining 
dutiable are the same for eggs, sugar  and salt under HS Chapters 4, 17 and 25  – those products 
thus being fully excluded from liberalization . Preferences are however in place for automo biles under 
Chapter 87, with all new vehicles becoming duty-free and the majority of used vehicles remain ing 
dutiable  with an  average tariff of  21.2%  (final tariffs for used vehicles will vary from  duty-free to 
70%).  
Chart 2.1 Viet Nam: Average of dutiable rates by HS Chapter  
 
* Only used vehicles remain dutiable.  
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data prepared by the WTO Secretariat, Annex 2 -D of the Agreement and 
Comtrade Database.   
0%5%10%15%20%25%30%35%40%45%
04 17 25 87*
HS Chapters Preferential MFNWT/REG395/1 /Add.7 • Viet Nam  
 
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2.3  Tariff rate quotas  
2.9.  Viet Nam has three Agreement -wide TRQs  on used vehicles ( in place for less than five years) 
under  HS 87.02, 87.03 and 87.04, and on unmanufactured tobacco and tobacco refuse under  
HS 24.01.  
2.10.   Terms and conditions applying to TRQs are found in Viet Nam's Annex 2 -D, Appendix A to the 
CPTPP  (see Table 2.4 below) . For used vehicles, t he quantities are increased annually  from 2019 
until 2033, and the in -quota rate is gradually reduced to become duty -free in 2033 ; for out-of-quota  
imports the MFN rate applies.  For tobacco , quantities under TRQs are progressively increased  and 
by 2038 imports will be fully liberalized; in -quota and out -of-quota rates are also progressively 
reduced , the former b ecom ing duty-free in 20 28 and the lat ter in 2038 ( starting from an average of 
28.85% ).6 TRQs are allocated  on the basis of auctioning in the case of vehicles and to a State-
trading enterprise in the case of tobacco . 
Table 2.4 Viet Nam: CPTP P-wide TRQs  
Product  Quantity Quota Rate  
Remarks  In-quota  Out-of-
quota  
TRQ-VN1: Used Vehicles 
with an Engine Capacity 
Less Than or Equal to 3000 
cm3 
87.02, 87.03 and 87.04 
(≤5y old)  2019: 30  
2033: 75  Duties 
reduced by 
6.25% in 4 
stages  
(free in 
2033)a  MFN - Allocation through 
auctioning.  
- VNM can retain the 
amount of each successful 
bid in the auction  
TRQ-VN2: Used Vehicles 
with an Engine Capacity in 
Excess of 3000 cm3 
87.02, 87.03 and 87.04 
(≤5y old) 2019: 30  
2033: 75  Duties 
reduced by 
6.25% in 4 
stages  
(free in 
2033)a  MFN - Allocation through 
auctioning.  
- VNM can retain the 
amount of each successful 
bid in the auction  
TRQ-VN3: Unmanufactured 
Tobacco; Tobacco Refuse  
24.01  2019: 500 mt  
2037: 975 mt  
2038: unlimited  To be 
eliminate d 
in 11 
annual 
stages  
(free in 
2028)a  Remain at 
base rate 
until 
31/12/ 37 
(free in 
2038)a  - Administration and 
allocation through State-
trading enterprise.  
a For imports from Mexico, one year after due to the non -application of the catch -up mechanism.  
Note: The final quantity of the TRQ shall remain at that level for any subsequent year . 
Source : Viet Nam' s Annex 2 -D, Appendix A to the Agreement . 
2.11.   Under the WTO, Viet Nam has TRQs for eggs, sugar, tobacco and salt. Under the CPTPP 
framework, Viet Nam continues to provide WTO TRQs for imports of such products from CPTPP 
members. Accordingly, the allocation for Viet Nams WTO TRQs products are as follow s: 
a. TRQs for salt are allocated to traders that wish to use salt for manufacture as confirmed 
by a competent regulatory authority;  
b. TRQs for poultry eggs are allocated to traders that wish to import poultry eggs;  
c. TRQs for refined sugar and raw sugar are allo cated based on the annual guidelines of Viet 
Nam's Ministry of Industry and Trade in consultation with the Ministry of Agriculture and 
Rural Development and the Ministry of Finance; and  
 
6 In-quota rates for imports from Mexico differ from other CPTPP Parties due to the non -application of 
the catch -up mechanism. Their reduct ion is one year behind, becoming duty -free in 2034 for used vehicles and 
2029 for tobacco. Accordingly, out -of-quota rates for imports of tobacco from Mexico will be duty -free in 2039.  WT/REG395/1 /Add.7 • Viet Nam  
 
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d. TRQs for unmanufactured tobacco are allocated to traders that have be en issued the 
licence for manufacture of cigarettes by the Ministry of Industry and Trade and wish to 
use imported unmanufactured tobacco to manufacture cigarettes.  
2.4  Export duties  and quantitative restrictions on exports  
2.12.   Viet Nam has been granted a few exceptions to the general prohibition o n quantitative 
restrictions  on exports in Annex 2 -A; see Section 3. 3 of the Factual Presentation.  
2.13.   Viet Nam is also authorized to maintain export duties on a total of 469 tariff lines – mainly 
natural resources such as min erals, forest products, and scrap metal. Tables 2.5-2.7 below 
summarize Viet Nam's liberalization commitments regarding export duties.   
2.14.   The vast majority of export duties are to be eliminated within a maximum transition period 
of 15 years, while for 70 lin es export duties will be maintained, though "bound" at the base rate (see 
Annex 2 to this Appendix  for a full list) .  
Table 2.5 Viet Nam: Liberalization of export duties  
Categorya Liberalization schedule  Number 
of tariff 
linesb Initial Base Rate s 
A, free 2023  Y1-Y5 ≤ BR; free in Y6 26 3% - 5% - 10% 
B, free 2025  Y1-Y7 ≤ ≤ BR; free in Y8 9 5% - 10% 
C, free 2028  Eliminated in 11 equal instalments; free in Y11  77 15% - 20% 
D, free 2028  Y1-Y10 ≤ BR; free in Y11  196 1% - 3% - 5% - 10% - 15% 
E, free 2030  Eliminated in 13 equal instalments; free in Y13  11 14% - 15% - 17% - 20% - 30% 
F, free 2030  Y1-Y12 ≤ BR; free in Y13  15 5% - 10% 
G, free 2033  Eliminated in 16 equal instalments; free in Y16  35 15% - 17% - 20% - 22% - 25% 
- 30% - 40% 
H, free 2033  Y1-Y15 ≤ BR; free in Y16  23 10% - 13% - 15% - 17% - 22% 
I, free 2033  Reduced to 20% in 6 equal instalments from  Y1-
Y6; from Y6 -Y15, ≤20%; free in Y16  6 30% - 40% 
J, free 2033  Reduced to 10% in 11 equal instalments from 
Y1-Y11; from Y11 -Y15, ≤10%; free in Y16  1 20% 
K, remain 
dutiable  Export duties remain in place  but BR is bound  70 2% - 7% - 10% - 15% - 17% - 
20% - 25% - 30% - 40% 
Note:  All instalments on 1 January . Based on HS 2012 nomenclature.  
a For exports to Mexico, free the year after that indicated in the table (no catch -up mechanism).   
b  Includes double counting, since some tariff lines are for goods under different categories.  
BR Base rate.  
Y Year 
Source:  Annex 2 -C of the Agreement.  
2.15.    Table 2.6 shows that 5% of Viet Nam's tariff lines were subject to export duties at the 
Agreement 's entry into force. In line with the catch -up mechanism, the first elimination of export 
duties will take place on 1 January 2023 ; within ten years about two -thirds of these lines would be 
free from export duties  and the last date of liberalization i s expected in 2033.7 Seventy tariff lines – 
representing 0.7% of Viet Nam's schedule, will remain subject to export duties.   
Table 2.6 Viet Nam: Elimination of export duties  
Trade Regime  Elimination  of export duties  Number of  lines  % of lines in VNM's 
tariff schedule  
2018 MFN a Subject to export duties  469 5.0 
Not subject to export duties  9,000  95.0 
Total N o. of lines  9,469  100.0  
Elimination under 
the Agreementb 2023 26 0.3 
2025 9 0.1 
2028 273 2.9 
2030 26 0.3 
 
7 For exports to Mexico, the liberalization schedule  is delayed by one year due to the non -application of 
the catch -up mechanism . WT/REG395/1 /Add.7 • Viet Nam  
 
- 12 - 
 
Trade Regime  Elimination  of export duties  Number of  lines  % of lines in VNM's 
tariff schedule  
2033 65 0.7 
Remain subject to export duties  70 0.7 
a While the Agreement  only entered into force for Viet Nam in 2019, 2018 MFN rates were used 
instead due to unavailability of 2019 rates.  
b For exports to Mexico, elimination is delayed by one year (no catch -up mechanism).  
Note:  Based on the HS 2012 nomenclature.  
Source:  Annex 2 -C of the Agreement.  
2.16.   Table 2.7 shows that the majority of export duties are applied on industrial products , though 
the export of plants  under HS 1211.90.14 is also subject to duties until 2028. Export duties will 
remain applicable on 62 tariff lines from HS Section V (Mineral products) and 8 from HS Section XIV 
(Gold and jewellery); these would be subject to an average duty of 21.1% and 2 % respectively.   
Table 2.7 Viet Nam: Elimination of export duties under the Agreement, by HS Section  
HS 
Section  Number of  lines  
(MFN 2019)  Number of  lines for which export 
duties are eliminateda Remain 
subject to 
export  
duty Avg.  
Final  
export  
dutyb Total  Subject to 
export duties  2023  2025  2028  2030  2033  
II 474 4   4     
V 204 136   11 26 37 62 21.1 
VI 1,157  6 1 5      
VII 480 31   31     
VIII 100 14 14       
IX 157 127 1  126     
XIV 81 29   21   8 2 
XV 909 122 10 4 80  28   
Other  5,907  0        
Total  9,469  469 26 9 273 26 65 70  
a For exports to Mexico, elimination delayed by one year (no catch -up mechanism).  
b Average of the base rates for the lines concerned.  
Note:  Based on the HS 20 12 nomenclature.  
Source:  Annex 2 -C of the Agreement.  
3  LIBERALIZATION OF  TRADE IN SERVICES  
3.1.  Under the Agreement Viet Nam made commitments in all subsectors identified in the WTO 
Services Sector al Classification list8, with some exceptions including primary education, social, 
tourist guides, space transport and pipeline transport services, which remain unbound. When 
commitments were taken, these were in general broader that under the GATS despite some 
reservations. Vie t Nam made full commitments in sanitation services, and add for example some 
commitments in r eal estate, certain cultural and health related services, all unbound under the GATS.  
3.2.  Viet Nam maintains 93 reservations: 10 apply horizontally, and the remaining  are sector 
specific. Some of these reservations are similar to those taken by other Parties, and refer for example 
to measures regarding disadvantaged minorities and ethnic groups, investment in existing state 
enterprises, market access, social services, gambling and betting services, and preferential 
treatment under other trade agreements.  
3.1  Horizontal commitments  
3.3.  Under the Agreement, Viet Nam listed ten horizontal reservations: two on existing and eight 
on future measures. Under its reservations on existin g measures, Viet Nam prohibits foreign 
 
8 The WTO Services Sector al Classification (WTO document MTN.GNS/W/120) is based on the UN 
Central Product Classification (CPC), and comprises 11 sectors and 55 subsectors. In addition to these 11 
sectors, the classification includes a twelfth category named "Other services not incl uded elsewhere", which for 
the purpose of this exercise has not been included, and it is therefore not shown in Table 3.1.  WT/REG395/1 /Add.7 • Viet Nam  
 
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investors from establishing a commercial presence in the form of a branch except for certain sectors 
and subsectors, which mirrors one of its GATS limitations.9 In addition, foreign entities may only 
acquire and use land-use rights in Viet Nam in accordance with its land legislation.  
3.4.  Under its reservations on future measures Viet Nam reserves (like Canada and Mexico) the 
right to adopt or maintain any measure conferring rights or privileges to socially, economically and 
geographically disadvantaged minorities and ethnic groups. It reserves the right to limit the transfer 
or disposal of interests in existing State enterprises to nationals of Viet Nam (similar to Australia, 
New Zealand and Japan); to limit the level of equity purchased on the Vietnamese stock exchange 
by foreign investors in accordance with limits set in Annexes I and II; to adopt or maintain any 
measure on land ownership; regarding assistance to SMEs; and with respect to the establishment 
and operation of various cooperatives.  
3.5.  Like other Parties (except for Japan and Singapore), Viet Nam reserves the right to adopt or 
maintain any measure that is not inconsistent with its obligations under GATT Article XVI. This is 
coupled with a set of commitments list ed in Appendix II -A (scheduled as in the GATS on a positive 
list basis) which improve upon its GATS commitments and bind them at a higher level than in the 
GATS. In addition, Viet Nam has scheduled an MFN exemption that accords differential treatment to 
countries under any international agreement in force or signed prior to the Agreement; to ASEAN 
Member States under any ASEAN agreement in force or signed after the Agreement's entry into 
force; and to countries under any international agreement in force or signed after the Agreement's 
entry into force involving maritime matters, including salvage; fisheries; and aviation. All other 
Parties include a similar exemption.10  
3.6.  In its GATS schedule Viet Nam's horizontal commitments include: establishment of branche s 
which is unbound except for certain subsectors; foreign -invested enterprises are permitted to lease 
land to carry out their investment projects; and foreign service suppliers are permitted to buy shares 
in Vietnamese enterprises subject to commitments ma de in its schedule.  
3.2  Sector -specific commitments  
3.7.  Viet Nam broadens its GATS commitments in the eleven  sectors identified in the WTO Services 
Sector al Classification. At the subsector level, Viet Nam made commitments (mostly partial) in 50 
subsectors compar ed to 37 under  the GATS; new additions under the Agreement included real 
estate, news agency, sanitation,  and certain cultural and health services.  
3.8.  Table 3.1 compares Viet Nam's sectoral commitments under the Agreement and under  its GATS 
schedule for mode s 1-3. The comparison does not take into account MFN and horizontal limitations11, 
and is based on the WTO Services Sectoral Classification.   
 
9 Legal services; computer and related services; management consultant services; services related to 
management consulting; construct ion and related engineering services; and franchising services.  
10 Vietnam's exemption is identical to that of Singapore, except for the sectoral coverage and almost 
identical to that of Australia, Canada, Japan, Mexico and New Zealand – which do not includ e any reference to 
ASEAN countries.  
11 The purpose of Table 3.1 is to provide an overview of the sector -specific reservations that apply to a 
given subsector under the Agreement. Table 3.1 must therefore be read together with MFN and horizontal 
limitations in order to have a complete view of the degree of liberalization in a given subsector. For clarity 
purposes, and given the scope of the horizontal reservation on market access , this reservation  is shown 
exceptionally in Table 3.1. when a subsector that is  not subject to any sector -specific reservation has no 
market access commitments pursuant this horizontal reservation, so that the resulting level of commitments  is 
partial  instead of full, or the opposite in case the horizontal reservation on market access  provides for 
improvements.  WT/REG395/1 /Add.7 • Viet Nam  
 
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Table 3.1 Viet Nam: comparison between the GATS and Agreement -speci fic 
commitments (modes 1 -3 only)  
Sectors (CPC Classification) – Viet Nam  
RTA as compared  
to the GATS  GATS  RTAs  Sectoral 
commitments  
Sectoral 
commitments  Reservations 
numbered in  order 
of appearance   
Existinga 
(Annex I)  Futurea 
(Annex 
II) 
1. Business services       
A. Professional  Services  Broader  Partial  Partial  1, 2, 3, 32  22, 32, 
34 
B. Computer  and Related  Services  Same  Partialc Partialb - - 
C. Research  and Development  Services  Broader  Partial  Partial  - 35 
D. Real  Estate  Services  New None Partial  33 35 
E. Rental/Leasing  Services  without  Operators  Broader  Partial  Partial  - 35 
F. Other  Business  Services  Broader  Partial  Partial  5, 6, 20, 
22, 25, 28, 
29, 30, 31, 
34 18, 21, 
22, 27, 
28, 29  
2. Communication services        
A. Postal  services  New None Partial  - 35 
B. Courier  services  Similar  Partial  Partial  - 35 
C. Telecommunication  services  Broader  Partial  Partial  7  12 
D. Audiovisual  services  Broader  Partial  Partial  8, 9 13, 18, 
19, 20  
E. Other  New None Partial  - 35 
3. Construction and related engineering 
services       
A. General  construction  work for buildings  Broader  Partial  Partial  - 8 
B. General  construction  work for civil engineering  Broader  Partial  Partial  - 8 
C. Installation  and assembly  work  Same  Partial  Partialb - - 
D. Building  completion  and finishing  work  Same  Partial  Partialb - - 
E. Other  Same  Partial  Partialb - - 
4. Distribution services       
A. Commission  agents'  services  Broader  Partial  Partial  - 11, 30  
B. Wholesale  trade services  Broader  Partial  Partial  - 11, 30  
C. Retailing  services   Broader  Partial  Partial  4 11, 30  
D. Franchising   Broader  Partial  Partialb 23 - 
E. Other  New None Partial  - 35 
5. Educational services       
A. Primary education services  Same  None None 36 15 
B. Secondary education services  Broader  Partial  Partial  36 14 
C. Higher education services  Broader  Partial  Partial  10 - 
D. Adult education  Broader  Partial  Partial  10 - 
E. Other education services  Broader  Partial  Partial  10 - 
6. Environnemental services          
A. Sewage services  Broader  Partial Partial  - 35 
B. Refuse disposal services  Same  Partial  Partial - 35 
C. Sanitation and similar services  New None Full - 35 
D. Other  Broader  Partial Partial - 35 
7. Financial services       
A. All insurance  and insurance -related  services  Broader  Partial  Partial  27, 7A, 8A, 
9A 31, 2B, 
3B, 4B, 
5B, 6B, 
7B, 8B  WT/REG395/1 /Add.7 • Viet Nam  
 
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Sectors (CPC Classification) – Viet Nam  
RTA as compared  
to the GATS  GATS  RTAs  Sectoral 
commitments  
Sectoral 
commitments  Reservations 
numbered in  order 
of appearance   
Existinga 
(Annex I)  Futurea 
(Annex 
II) 
B. Banking  and other financial  services  Broader  Partial  Partial  27, 1A, 2A, 
3A, 4A, 5A, 
6A 31, 1B, 
2B, 3B, 
4B, 5B, 
9B-12B 
C. Other  new None Partial  27 31 
8. Health related and social services       
A. Hospital services  Broader  Partial  Full - - 
B. Other Human Health Services  New None Partial  - 24 
C. Social Services  Same  None None - 24 
D. Other  New None Partial  - 35 
9. Tourism and travel related services       
A. Hotels  and restaurants (incl. catering)  Broader  Partial  Partial  - 35 
B. Travel  agencies  and tour operators  services  Broader  Partial  Partial  11 - 
C. Tourist  guides  services  Same  None None - 23 
D. Other  New None Partial  - 35 
10. Recreational and cultural and sporting 
services       
A. Entertainment  services  Broader  Partial  Partial  12, 13, 26  16 
B. News agency services  Broader  None Partial  - 18, 35  
C. Libraries, archives, museums and other cultural 
services  New None Partial  - 16, 17  
D. Sporting and other recreational services  Broader  Partial  Partial  - 25, 33  
E. Other  New None Partial  13 - 
11. Transport services       
A. Maritime Transport Services  Broader  Partial  Partial  14, 16  8, 26 
B. Internal Waterways Transport services  Broader  Partial  Partial  17 8, 26 
C. Air  Transport  Services  Broader  Partial  Partial  35 6, 8 
D. Space  Transport services  Same  None None - 26, 35  
E. Rail  Transport  Services  Broader  Partial  Partial  18 26 
F. Road  Transport  Services  Broader  Partial  Partial  19 26 
G. Pipeline  Transport services  Same  None None - 26, 35  
H. Services  auxiliary  to all modes  of transport  Broader  Partial  Partial  15 26 
I. Other  Transport  Services  New None Partial  - 35 
a Except for reservations in financial services, which are listed in Annex III.  
b Viet Nam list residency requirements under the GATS for this subsector but did not list any 
equivalent sector -specific reservation under the Agreement. However, Article 9.14 o f the Agreement 
seems to provide some further indications in this regard.  
- No sector -specific reservations apply.  
Partial:  Specific commitments subject to limitations under any of the three modes or reservations that affect 
part of the sector/subsector . 
Full: Specific commitments not subject to any limitation under any of the three modes, or no reservations 
scheduled . 
Note:  MFN and Horizontal limitations, as well as Mode 4 commitments/limitations not considered.  
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/VNM), prepared by the 
Secretariat and Viet Nam's Schedules annexed to the Agreement.  
3.2.1   Business services  
3.9.  In business services, Viet Nam expand s sectoral coverage in research and development, and 
rental/leasing servic es (without operators), which are limited to certain activities under the GATS.12 
In real estate services, unbound under the GATS, it made full commitments in market access but 
 
12 Under the GATS, only R&D services on natural sciences are subject to commitments.  WT/REG395/1 /Add.7 • Viet Nam  
 
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maintains investment restrictions limiting the  type of activities that foreign investors can conduct.  
Moreover, Viet Nam broadened its GATS commitments in professional, and other business services 
while maintaining some reservations. In professional services, Viet Nam liberalized architectural, 
engineering, integrated engineering, ur ban planning and landscape architectural services and 
medical, and dental services, which are subject to partial commitments under the GATS. It also 
broadens its commitments in services provided by midwives, nurses, physiotherapists and para -
medical person nel, unbound under the GATS, and took the same (partial) commitments than under 
the GATS for veterinary services. Accounting, auditing and bookkeeping services and taxation 
services, fully committed under the GATS, are subject to reservations under the Agr eement. In other 
business services, Viet Nam added commitments in building -cleaning, photographic, packaging and 
convention services, all unbound under the GATS, but not without restrictions. It maintains 
reservations in agriculture, forestry, hunting, fis hing, mining, manufacturing (i.e. paper, vehicles, 
tobacco products, aircraft, and railway wagon and coaches), energy distribution, investigation and 
security, technical testing and analysis. Of these activities, fishing, energy distribution, investigation  
and security are unbound under the GATS. Like in the GATS, no commitments were made in public 
opinion polling, placement and supply services of personnel, printing, and publishing, as Viet Nam 
reserves the right to adopt or maintain any measure affecting their cross -border trade and 
investment. In energy distribution, foreign services suppliers and foreign investments are not 
allowed. Power transmission, and activities related to oil and gas are reserved for the State company. 
Like other Parties, Viet Nam further reserves the right to adopt or maintain any measure with respect 
to hydroelectricity and nuclear power.  
3.2.2   Communication services  
3.10.   In communications services, Viet Nam  improves some of its GATS commitments  but 
maintained most of its GATS  limitations . Postal and broadcasting remain largely unbound. In postal 
services, certain services are reserved for the State and no commitments regarding market access 
have been made in accordance with Viet Nam's horizontal reservation on market access.13 Moreover, 
paragraph 5 and 6 of Annex 10 -B on the Parties' commitments on postal monopolies and express 
delivery services were suspended following the withdrawal of the U.S. from the TPP. In courier 
services, Vietnam did not make any further commitment on market access p ursuant its horizontal 
reservation on market access.   
3.11.   In audio visuals, commitments under the Agreement mirror to a large extent those under the 
GATS, where some commitments were made in sound recording and motion picture production, 
distribution and projection service.14 Broadcasting remains largely unbound as Viet Nam reserves 
the right to adopt or maintain any measure with respect to radio and television broadcasting, in any 
forms.  It also reserves the right to adopt or maintain any  measure with respect to investment in the 
production or distribution of video records; subsidies for audiovisual services, and preferential 
treatment for television programmes and cinematographic works. Some limited improvements were 
made in sound recordi ng (largely unbound under the GATS)  as Viet Nam permits under the 
Agreement foreign ownership up to 51 per cent in enterprises providing such services.   
3.12.   In telecommunication services, Viet Nam broadens its GATS commitments but maintains 
reservations on sat ellite-based services, and facilities -based and non -facilities -based services.15 
Satellite -based services must be offered through commercial arrangements with Vietnamese 
international satellite services suppliers duly licensed in Viet Nam, while facilities -based and non -
facilities -based services are subject to joint -venture requirements and foreign equity limitations. The 
restrictions for non -facilities -based services are time bound: Viet Nam shall eliminate them no later 
than five years after the date of e ntry into force of the Agreement. In addition, Viet Nam reserves 
the right to adopt or maintain any measure with respect to investment in, building of, operating and 
exploiting telecommunication networks and services serving ethnic minorities in rural and remote 
areas of Viet Nam.  
 
13 Viet Nam reserves the right to adopt or maintain any measure that it is not inconsistent with its GATS 
commitment in market access. Postal ser vices are unbound under the GATS.  
14 Viet Nam maintains its GATS joint venture and foreign equity limits on motion picture production, 
distribution and projection services; and content requirements in films screening.  
15 Some of these reservations mirror tho se in its GATS schedule.  WT/REG395/1 /Add.7 • Viet Nam  
 
- 17 - 
 
3.2.3   Construction and related engineering services  
3.13.   In construction and engineering services, Viet Nam maintains a single sector -specific 
reservation affecting construction work for buildings and civil engineering, under which it reser ves 
the right to adopt or maintain any measure with respect to the construction of river ports, seaports 
and airports.16 
3.2.4   Distribution services  
3.14.   In distribution services, restricted under the GATS, Viet Nam improve s some of its GATS 
commitments in wholesale trade, retailing and commission agents' services  while maintaining most 
of its GATS limitations. For instance, it commits to remove the economic needs test applicable under 
the GATS to the establishment of outlets for retail services (beyond the first one)17, after five years 
of the Agreement's entry into force but  continues to  reserve the right to adopt or maintain any 
measure with respect to cross -border trade in distribution services (through commission agents, 
wholesale traders or retailers) of any prod uct except for products for personal use and for computer 
software for commercial use . The distribution of cigarettes and cigars, publications, precious metals 
and stones, pharmaceutical products and drugs, explosives, processed oil and crude oi l also 
continues to be unbound. However, this list of exclusions is narrower than under the GATS as it does 
not include rice and sugar. Viet Nam also reserves the right to apply any measure with respect to 
traditional markets . In franchising services , Viet Nam allows  the establishment of branches (like in 
the GATS) and removes the scope exclusions applied under the GATS but made no further 
commitments on market access pursuant its horizontal reservations on market access.18 
3.2.5   Educational services  
3.15.   In education services, Viet Nam broadens its GATS commitments in secondary, higher, adult 
and other education services but restricts investment in all four categories. Like in the GATS, it made 
no commitments in primary education services for which it can adopt or maintain any m easure with 
respect to their cross -border trade and investment. Primary education services are further subject 
to specific investment restrictions.  
3.2.6   Environmental services  
3.16.   In environmental services, Viet Nam broadens its GATS commitments primarily by addin g 
sanitation and similar services, and nature and landscape protection to its list of committed activities. 
No further commitments on market access were made in s ewage , refuse disposal  services , and other 
listed environmental services listed under the GATS  (i.e. cleaning services of exhaust gases and 
noise abatement services).  
3.2.7   Financial services  
3.17.   In financial services, Viet Nam's limitations under the Agreement mirror to a large extent 
those in its GATS schedule with some improvements. In insurance services , cross border trade in 
retrocession services is for example permitted under the Agreement , and in financial services, it 
made further commitments with respect to the operations and services provided by branches of 
 
16 In construction and engineering services, Viet Nam maintains residency requirements under the 
GATS, but did not list any equivalent sector -specific reservation under the Agreement. However, Article 9.14 of 
the Agreement provides that "nothing in Article 9.4 (National Treatment) shall be construed to prevent a Party 
from adopting or maintaining a measure that prescribes special formalities in connection with a covered 
investment, such as a residency requirement for registration or a requirement that a covered investment be 
legally constituted under the laws or regulations of the Party, provided that these formalities do not materially 
impair the protections afforded by the Party to investors of another Party and covered investments pursuant to 
this Chapter."  
17 Viet Nam  also removes the economic needs test for the establishment of certain outlets for retail 
services with area of less than 500 square metres.  
18 In franchising services, Viet Nam maintains residency requirements under the  GATS, but did not list 
any equivalent sector -specific reservation under the Agreement. However, Article 9.14 of the Agreement seems 
to provide some further indications this regard.  WT/REG395/1 /Add.7 • Viet Nam  
 
- 18 - 
 
foreign securities companies and fund man agement companies.19 The limitations listed often take 
the form of foreign equity and legal form requirements. For instance, in insurance services, like in 
the GATS, only non -life insurance companies are permitted to open branches in Viet Nam. In 
addition, Viet Nam does not p ermit foreign natural persons to supply insurance agency services and 
reserves the right to adopt any measure with respect to activities for which it has no commitments 
in the Agreement, namely life insurance and related services. Foreign insurance brokera ge and 
reinsurance companies are subject to additional requirements than insurance companies including 
value of total assets, and years of experience. In the banking sector, commercial presence by foreign 
credit institutions is only permitted in certain fo rms; ownership in Viet Nam's joint -stock commercial 
bank is subject to equity limits; and the establishment of branches of foreign commercial banks, 
joint-venture banks, and foreign -owned finance companies is subject to capital requirements. 
Residency requ irements for directors also apply.  
3.2.8   Health related and social services  
3.18.   Under the Agreement, Viet Nam improved some of its commitments in health related and 
social services,  which under the GATS are limited to  hospital services . Viet Nam expanded  its 
commitments in  that subsector, and added ambulances services  to its schedule but took no 
commitments on market access  pursuant its horizontal reservation on market access . All other 
human health services (which includes residential health facilities servic es) and social services 
remain unbound as they are covered by a reservation under which Viet Nam can adopt or maintain 
any measure with respect to their cross -border trade and investments .20   
3.2.9   Tourism and travel related services  
3.19.   In tourism and travel relat ed services, Viet Nam broadens its GATS commitments in hotels 
restaurants, travel agencies and tour operator services but maintains its GATS restrictions on 
investment for travel agencies and tour operator services. Tourist guides services continue to be 
unbound as Viet Nam reserves the right to adopt or maintain any measure affecting them.  
3.2.10   Recreational, cultural and sporting services  
3.20.   In recreational, cultural and sporting services, Viet Nam expands its commitments in 
entertaining, sporting and other recrea tional services (i.e.  electronic games business), restricted 
under the GATS, and adds to its schedule news agency, and certain cultural services, while 
maintaining a number of reservations. It reserves the right to adopt or maintain any measure with 
respec t to investment and cross border to protect, maintain and renovate its cultural heritage, and 
to grant preferential treatment to Vietnamese artists and companies in the performing arts, fine arts 
and other cultural activities. It also reserves the right to  adopt any measure with respect to 
investments in press and news -gathering agencies. It imposes foreign equity restrictions in 
entertainment services, electronic game services and amusement parks. In sporting and other 
recreational services, it reserves th e right to adopt or maintain any measure with respect to martial 
art clubs, extreme sports, lottery, betting and gambling services.  
3.2.11   Transport services  
3.21.   Viet Nam made commitments in all transport activities, except space and pipeline transport 
services, whi ch remain unbound. Its commitments are broader than those in its GATS schedule but 
it maintains some limitations which affect mostly investment and are often similar to those in its 
GATS schedule. For instance, foreign investors are required to form joint ventures or purchase a 
limited number of shares in local enterprises21 in order to supply certain services related to maritime, 
internal waterways, rail and road transport services as well as services auxiliary to all modes of 
transport. These services are  container handling services, shipping agency services, all internal 
 
19 According to the authorities, Viet Nam broadens its GATS commitments in retrocession services, 
services auxiliary to insurance, and investment advice and portfolio management services by branches of any 
foreign securities companies and fund management companies in Viet Nam (subject to certain conditions).  
20 The other Parties have also reservations on social services but that differ significantly in wording and 
scope from Viet Nam's reservation.  
21 Foreign equity in these enterprises must not exceed 49%, 50%, or 51% depending in the activity.  WT/REG395/1 /Add.7 • Viet Nam  
 
- 19 - 
 
waterway transport services, rail freight transport services, road passenger and freight transport 
services. Foreign investment in passenger rail services is not permitted.   
3.22.   In air transp ort services Viet Nam reserves the right to adopt or maintain any measure with 
respect to specialty air services (except commercial flight transport), ground handling and airport 
operation services. It restricts aggregate foreign capital contribution or eq uity to no more than 30% 
of chartered capital or shares of a Vietnamese airline.22  
3.23.   No commitments were made in maritime, waterways, rail and road cabotage services, pushing 
and towing services, rental of vessels with crew, rail infrastructure business ser vices, and in the 
operation and management of river ports, sea ports and airports, for which Viet Nam reserves the 
right to adopt any measure with respect to investment and cross -border trade .  
 
22 In a side letter signed by Viet Na m and Australia, Viet Nam agrees to determine whether an investor 
of Australia will be granted a right to retain its charter capital contribution or shareholding as at the date of 
signature of the Agreement where an investor is in possession of 30% charter  capital or share as of that date; 
and the aggregate foreign capital contribution or shareholding in that airline exceeds 30% as a result of a 
foreign capital contribution or equity injection to a Vietnamese legal person or individual that also owns 
charte red capital or shares in that Vietnamese airline. Viet Nam shall complete the process within six months of 
signature of the Agreement.   WT/REG395/1 /Add.7 • Viet Nam  
 
- 20 - 
 
ANNEX 1 
 Table A1. 1 shows tariff liberalization by Viet Nam  under the Agreement  by total, agricultural 
and industrial products. The common liberalization schedule  applying to the other five Parties (except 
Mexico)  shows that the share of duty -free tariff lines applied on all products rose from 31.4% on an 
MFN basis in 2018 to 66.7% (66.6% for Mexico)  upon the Agreement 's entry into force. The overall 
average applie d tariff fell from 10.5% on an MFN basis to 4.4% for imports from the five Parties  
(5.7% for Mexico).  For agricultural goods, the five  exporters faced an average tariff of 9.1% (11.3% 
for Mexico) instead of the MFN average of 17.7%; for industrial products , rates decreased from 9.1% 
on an MFN basis  to 3.5% (4.5% for Mexico) . The five  Parties thus benefitted from a relative margin 
of preference of 58.1% overall, 48.6% for agricultural products and 61.5% for industrial products  
(for Mexico, respectively 45.7% , 36.2% and 50.5% ). Following ten years of liberalization in 202 8, 
the share of duty -free lines for imports from the five  Parties is expected to rise by an additional 
30.9% of the tariff lines overall, with higher liberalization for agricultural products – 53.7% additional 
lines compared to 26.3% for industrial products  (for Mexico, respectively 26.8%, 47.1% and 
22.7%).  At the end of liberalization in 2038  (2039 for Mexico) , the share of duty -free lines for 
imports from all six Parties is expected to increase to 98.3% overall, 99.2% for agricultural products 
and 98.1% for industrial products.  
Table A1. 1 Viet Nam: Indicators of MFN tariff rates and  preferential rates for imports 
from the Parties  
Origin 
of 
goods  Year ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Average 
applied tariff  Share  
of duty - 
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty- 
free 
tariff 
lines 
(%) Average 
applied 
tariff  Share  
of duty - 
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2018 10.5 15.4 31.4 17.7 20.0 11.4 9.1 14.1 35.5 
AUS,  
CAN,  
JPN,  
NZL,  
SGP 2019 4.4 13.3 66.7 9.1 15.5 41.5 3.5 12.4 71.8 
2020 3.2 9.9 67.7 6.9 12.7 46.0 2.5 8.8 72.1 
2021 2.0 15.6 87.4 4.8 13.6 64.7 1.4 17.3 92.0 
2022 1.6 13.7 88.1 3.8 12.0 68.7 1.2 15.1 92.0 
2023 1.3 13.7 90.2 2.8 13.8 79.7 1.0 13.6 92.4 
2024 1.1 11.9 90.6 2.3 12.8 82.0 0.9 11.5 92.4 
2025 0.9 13.3 93.2 1.9 14.1 86.8 0.7 12.8 94.4 
2026 0.8 11.5 93.2 1.5 11.6 86.8 0.6 11.5 94.4 
2027 0.7 10.2 93.4 1.2 10.2 88.3 0.6 10.2 94.5 
2028 0.5 21.9 97.6 0.8 17.6 95.2 0.5 24.1 98.1 
2029 0.5 22.7 97.9 0.7 23.4 96.9 0.4 22.5 98.1 
2030 0.4 21.9 98.0 0.7 24.1 97.2 0.4 21.2 98.1 
2031 0.4 21.5 98.0 0.6 22.5 97.2 0.4 21.2 98.1 
2032 0.4 21.1 98.0 0.6 20.9 97.2 0.4 21.1 98.1 
2033 0.4 22.9 98.2 0.5 32.7 98.4 0.4 21.2 98.1 
2034 0.4 22.9 98.2 0.5 32.7 98.4 0.4 21.2 98.1 
2035 0.4 22.9 98.2 0.5 32.7 98.4 0.4 21.2 98.1 
2036 0.4 22.9 98.2 0.5 32.7 98.4 0.4 21.2 98.1 
2037 0.4 22.9 98.2 0.5 32.7 98.4 0.4 21.2 98.1 
2038 0.4 22.5 98.3 0.3 36.5 99.2 0.4 21.2 98.1 
MEX 2019 5.7 16.9 66.6 11.3 19.2 41.2 4.5 16.0 71.8 
2020 4.4 13.3 66.7 9.1 15.5 41.5 3.5 12.4 71.8 
2021 3.2 9.9 67.7 6.9 12.7 46.0 2.5 8.8 72.1 
2022 2.0 15.6 87.4 4.8 13.6 64.7 1.4 17.3 92.0 
2023 1.6 13.7 88.1 3.8 12.0 68.7 1.2 15.1 92.0 
2024 1.3 13.7 90.2 2.8 13.8 79.7 1.0 13.6 92.4 
2025 1.1 11.9 90.6 2.3 12.8 82.0 0.9 11.5 92.4 
2026 0.9 13.3 93.2 1.9 14.1 86.8 0.7 12.8 94.4 
2027 0.8 11.5 93.2 1.5 11.6 86.8 0.6 11.5 94.4 
2028 0.7 10.2 93.4 1.2 10.2 88.3 0.6 10.2 94.5 
2029 0.5 21.9 97.6 0.8 17.6 95.2 0.5 24.1 98.1 
2030 0.5 22.7 97.9 0.7 23.4 96.9 0.4 22.5 98.1 
2031 0.4 21.9 98.0 0.7 24.1 97.2 0.4 21.2 98.1 WT/REG395/1 /Add.7 • Viet Nam  
 
- 21 - 
 
Origin 
of 
goods  Year ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Average 
applied tariff  Share  
of duty - 
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty- 
free 
tariff 
lines 
(%) Average 
applied 
tariff  Share  
of duty - 
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
2032 0.4 21.5 98.0 0.6 22.5 97.2 0.4 21.2 98.1 
2033 0.4 21.1 98.0 0.6 20.9 97.2 0.4 21.1 98.1 
2034 0.4 22.9 98.2 0.5 32.7 98.4 0.4 21.2 98.1 
2035 0.4 22.9 98.2 0.5 32.7 98.4 0.4 21.2 98.1 
2036 0.4 22.9 98.2 0.5 32.7 98.4 0.4 21.2 98.1 
2037 0.4 22.9 98.2 0.5 32.7 98.4 0.4 21.2 98.1 
2038 0.4 22.9 98.2 0.5 32.7 98.4 0.4 21.2 98.1 
2039 0.4 22.5 98.3 0.3 36.5 99.2 0.4 21.2 98.1 
Note:  Based on the HS 2012 nomenclature.  
 While the Agreement  only entered into force for Viet Nam in 2019, 2018 MFN rates were used 
instead due to unavailability of 2019 rates.  
Source:  WTO estimates based on data prepared by the WTO Secretariat, Annex 2 -D of the Agreement and  
Comtrade Database.   
 Table A1.2 summarizes the market access opportunities in Viet Nam  for the other Parties' top 
25 exports  during  2015-2017, and the year in which the corresponding tariff lines will become duty 
free under the Agreement . Some of the top 2 5 exports of Canada , Japan and Mexico (automotive) 
will remain at least partially dutiable in Viet Nam  – representing 82, 95 and 100  lines respectively 
(down from respectively 192, 260 and 233  dutiable lines on an MFN basis). The top 25 exports of 
Australi a, New Zealand and  Singapore will be fully liberalized (down from 62, 62 and 89  dutiable 
lines on an MFN basis), at the latest by 202 8.  
Table A1.2 Viet Nam: Summary of market access opportunities in Viet Nam under the 
agreement for CPTPP parties' top 25 e xports to the world  
Parties' top 25 
export products in 
2015 -17 Access Conditions to Viet Nam's import market  
Exporters  Share in 
global 
exports 
(%) MFN 2018  Number  of duty -free lines under CPTPP  
Remain dutiable  Average MFN 
applied rate (%)  
Number of duty-
free lines  
Number  of 
dutiable lines  
2019  
2020  
2021  
2022  
2023  
2024  
2025  
2026  
2028  
2029  
AUS 72.0 5.4 14 62 11 3 4 7 15  1  21  - 
CAN 42.6 10.3 51 192 42  2  3  12  51  82 
JPN 32.1 10.5 121 260 27  66  4  34  34  95 
MEX 43.3 16.0 52 233 6   43  4  46  34 100 
NZL 52.6 8.4 8 62 7 11 17 7 15    5  - 
SGP 51.0 3.4 110 89 23  36      30  - 
Note:  Based on the HS 2017 nomenclature, except for Mexico and Singapore's  market access conditions, 
for which the basis is HS 2012.  
Source:  WTO estimates based on data provided by the Parties and Comtrade database.  
 Tables A1. 3(a) and A1. 3(b) show market access conditions for Viet Nam 's top 25 exports in 
the markets of the other six Parties , which accounted for 46.5% of its global exports in 2015 -2017. 
These products involved between 42 and 287 lines in the CPTPP partners; prior to the Agreement 's WT/REG395/1 /Add.7 • Viet Nam  
 
- 22 - 
 
entry into force, they were all duty -free only in Singapore. Upon the Agreement 's full 
implementation, all lines will become free in Australia, Canada and New Zealand (at the latest in 
2021, 2029  and 20241 respecti vely). Japan  will maintain tariffs on rice (one tariff line , under 
HS 1006.30 ), which will remain  subject to a tariff rate of 341yen/kg , while in Mexico unroasted 
coffee (one line under HS  0901.11) will remain subject to a tariff rate of 10% . 
 
1 Includes 10 tariff lines which correspond to parts of a final good, and for which the applied tariff is that 
applicabl e to the good for which the parts have been designed. Given that it is not possible to  precisely defin e 
the applied rate ex -ante, these lines were considered as becoming duty -free in 2024.   WT/REG395/1/Add.7 • Viet Nam  
 
- 23 - Table A1. 3(a) Viet Nam: Market access opportunities under the Agreement for its top 25 exports to the world  
VNM's 
top 
export 
products 
in 2015 -
2017  
Share in global exports (%)  Access conditions in the Parties' markets  
AUSTRALIA  CANADA JAPAN 
MFN (2018)  
Duty free 
under CPTPP  
Remain dutiable  MFN (2018)  
Duty free under 
CPTPP  
Remain dutiable  MFN (2018)  Duty free 
under 
CPTPP  
Remain dutiable  Average MFN rates  Number 
of tariff 
lines  
Average MFN rates  Number 
of tariff 
lines  
Average MFN rates  Number 
of tariff 
lines  Duty -free 
Dutiable  
2018  
2020  
2021  
Duty -free 
Dutiable  
2018  
2021  
2028  
2029  
Duty -free 
Dutiable  
2018  
2028  
2033  
851712  14.8 0.0 1           0.0 1            0.0 1           
851770  5.1 5.0 1  1   1       0.0 1            0.0 1           
854231  2.5 0.0 1           0.0 1            0.0 6           
640411  2.1 5.0 1  1       1   17.0   4 4        8.0   1   1     
847130  1.8 0.0 1           0.0 1            0.0 1           
270900  1.7 0.0 2           0.0 1            0.0 2           
640399  1.6 5.0   1       1   15.7 1 3 2   1    29.6   7   5 2   
080132  1.5 0.0 1           0.0 1            0.0 1           
090111  1.5 0.0 1           0.0 1            0.0 1           
640419  1.3 5.0 1  1       1   13.8 1 3 2     1  16.3   5   4 1   
100630  1.3 0.0 1           0.0 1            0.0 1 1       1 
854430  1.1 5.0   1     1     0.0 1            0.0 2           
962000  1.1 5.0 4  7   7       6.0 4 5 5        0.0 1           
030617  1.0 0.0 1           0.0 1            1.0   1 1       
640299  0.9 5.0 1  1       1   17.5   2 2       - 6.7   4   1 3   
030462  0.8 0.0 1           0.0 1            3.5   1 1       
854140  0.8 0.0 1           0.0 1            0.0 3           
851762  0.8 0.0 1           0.0 1            0.0 2           
940360  0.8 5.0   1   1       9.5 1 1 1        0.0 3           
844332  0.7 0.0 1           0.0 1            0.0 2           
640391  0.7 5.0   1       1   18.0   1       1  29.3   4   2 2   
851830  0.7 5.0 1  1   1       0.0 3            0.0 1           
611030  0.7 10.0   1   1       18.0   1   1      10.5   4 4       
420292  0.6 5.0   2   2       8.5 1 2 2        8.0   1   1     
901380  0.6 0.0 1           0.0 1            0.0 1           
Total   46.5 2.6 23  19  13   1   5  - 5.0 26 22 18 1 1 2 - 4.5 29 29 6 14 8 1 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Parties and Comtrade database.   WT/REG395/1/Add.7 • Viet Nam  
 
- 24 - Table A1. 3(b) Viet Nam : Market access opportunities under the Agreement for its  top 25 exports to the world  
VNM's top 
export 
products 
in 2015 -
2017  
Share in global exports 
(%) Access conditions in the Parties' markets   
MEXICO NEW ZEALAND SINGAPORE 
MFN (2018)  
Duty free under CPTPP  
Remain dutiable  MFN (2018)  
Duty free 
under CPTPP  
Remain dutiable  MFN (2018)  
Average 
MFN 
Rates  Number 
of tariff 
lines  
Average 
MFN 
Rates  Number 
of tariff 
lines  
Averag
e MFN 
Rates  Number of  
tariff lines  Duty -free 
Dutiable  
2019  
2021  
2023  
2028  
2031  
2034  
Duty -free 
Dutiable  
2018  
2019  
2024a 
Duty -free 
Dutiable  
851712  14.8 0.0 2         0.0 1      0.0 1  
851770  5.1 0.0 14         0.0 6      0.0 10  
854231  2.5 0.0 3         0.0 1      0.0 1  
640411  2.1 26.7  12 2    10   10.0 1 4 2 2   0.0 3  
847130  1.8 0.0 1         0.0 1      0.0 3  
270900  1.7 0.0 4         0.0 1      0.0 3  
640399  1.6 24.5 1 10    3 7   10.0 1 2 1 1   0.0 1  
080132  1.5 20.0  1 1       0.0 1      0.0 1  
090111  1.5 20.0  2      1 1 0.0 1      0.0 2  
640419  1.3 20.8  12    10 2   10.0 1 4 2 2   0.0 1  
100630  1.3 20.0  2    2    0.0 1      0.0 4  
854430  1.1 3.3 1 2    2    6.3 1 4 4    0.0 6  
962000  1.1 2.86 109 36 11  2 23    5.0 8 22 8  14  0.0 81  
030617  1.0 15.0  1     1   0.0 1      0.0 4  
640299  0.9 20.0  16    9 7   10.0 1 2 1 1   0.0 2  
030462  0.8 15.0  1  1      0.0 1      0.0 1  
854140  0.8 0.0 3         0.0 1      0.0 5  
851762  0.8 0.0 17         0.0 8      0.0 16  
940360  0.8 13.8  4    4    5.0  1   1  0.0 2  
844332  0.7 0.0 9         5.0 4 1 1    0.0 7  
640391  0.7 21.1 1 8 1   1 6   10.0 1 2  2   0.0 1  
851830  0.7 3.0 4 1   1     5.0 1 1 1    0.0 6  
611030  0.7 24.0  5    1  4  10.0  1   1  0.0 1  
420292  0.6 20.0  3    3    5.0 1 1 1    0.0 3  
901380  0.6 0.0 2         0.0 1      0.0 3  
Total  46.5 10.8 171 116 15 1 3 58 33 5 1 3.7 45 45 21 8 16 - 0.0 168 - 
a Includes 1 0 tariff lines  under HS 9620.00 which correspond to parts of a final good, and for which the applied tariff  is that applicable to the good for which the parts have 
been designed . Given the impossibility of precisely defining the applied rate ex -ante, these lines were considered as becoming duty -free in 2024.  
Note:  Based on the HS 2017 nomenclature, except for Mexico  and Singapore market access conditions, for which the basis is HS 2012.  
Source:  WTO estimate s based on data provided by CPTPP Parties and Comtrade database.  WT/REG395/1 /Add.7 • Viet Nam  
 
- 25 - 
 
ANNEX  2 
VIET NAM: LIBERALIZATION OF EXPORT DUTIES  
Table A2. 1 Viet Nam: Liberalization of export duties  
Category and HS codes  
A, free in 2023  
38249099  41015090  41022100  41032090  75011000  78042000  80030090   
41012010  41019010  41022910  41033000  75021000  79031000  80070030   
41012090  41019090  41022990  41039000  75022000  79039000    
41015010  41021000  41032010  44092100  75040000  80030010    
B, free in 2025 
28047000  28230000  28230000  81052090  81059000     
28170010  28230000  81052010  81052090      
C, free in 2028 
12119014  44072290  44072890  44072959  44072999  44079590  74031100  78011000  
12119019  44072511  44072911  44072961  44079110  44079910  74031200  78019100  
12119098  44072519  44072919  44072969  44079190  44079990  74031300  78019900  
12119099  44072521  44072921  44072971  44079210  71021000  74031900  81041100  
44061000  44072529  44072929  44072979  44079290  71022100  74032100  81041900  
44069000  44072610  44072931  44072981  44079310  71031010  74032200  81043000  
44071000  44072690  44072939  44072989  44079390  71031020  74032900  81049000  
44072110  44072710  44072941  44072991  44079410  71031090  74050000   
44072190  44072790  44072949  44072992  44079490  74010000  74061000   
44072210  44072810  44072951  44072993  44079510  74010000  74062000   
D, free in 2028  
25020000  40025990  44034110  44072790  44079210  71039900  79040000  81099000  
25030000  40026010  44034190  44072810  44079290  71041010  80011000  81099000  
25041000  40026090  44034910  44072890  44079310  71041020  80012000  81101000  
25049000  40027010  44034990  44072911  44079390  71042000  81011000  81109000  
25061000  40027090  44039110  44072919  44079410  71049000  81019400  81109000  
25191000  40028010  44039190  44072921  44079490  71051000  81019600  81110000  
25199010  40028090  44039210  44072929  44079510  71059000  81019910  81110000  
25199020  40029100  44039290  44072931  44079590  71061000  81019990  81121200  
25280000  40029920  44039910  44072939  44079910  71069100  81021000  81121900  
25292100  40029990  44039990  44072941  44079990  71069200  81029400  81121900  
25292200  40051010  44041000  44072949  44081010  74031100  81029500  81122100  
40021100  40051090  44042010  44072951  44081030  74071030  81029600  81122900  
40021910  40052000  44042090  44072959  44081090  74071040  81029900  81122900  
40021990  40059110  44071000  44072961  44083100  74072100  81032000  81125100  
40022010  40059190  44072110  44072969  44083910  74072900  81039000  81125900  
40022090  40059910  44072190  44072971  44083990  75051100  81060010  81125900  
40023110  40059990  44072210  44072979  44089000  75051200  81060090  81129200  
40023190  44011000  44072290  44072981  44091000  76011000  81060090  81129900  
40023910  44021000  44072511  44072989  44092900  76012000  81072000  81129900  
40023990  44029090  44072519  44072991  71021000  76031000  81079000  81130000  
40024100  44029090  44072521  44072992  71022900  76032000  81079000  81130000  
40024910  44031010  44072529  44072993  71023100  78060020  81082000   
40024990  44031090  44072610  44072999  71023900  79011100  81089000   
40025100  44032010  44072690  44079110  71039110  79011200  81089000   
40025910  44032090  44072710  44079190  71039190  79012000  81092000   
E, free in 2030  
25120000  25172000  25174100  25174900  26131000  26139000    
25171000  25173000  25174100  25174900  26139000     
F, free in 2030  
25070000  25083000  25084090  25086000  25131000  25174900  25221000  25223000  
25081000  25084010  25085000  25087000  25132000  25174900  25222000   
G, free  in 2033  
25090000  25151100  26090000  75030000  81029700  81073000  81121300   
25101010  25151210  26090000  78020000  81033000  81083000  81122200   WT/REG395/1 /Add.7 • Viet Nam  
 
- 26 - 
 
Category and HS codes  
25102010  25151220  26100000  79020000  81042000  81093000  81125200   
25102010  25152000  26110000  80020000  81053000  81102000  81129200   
25102010  25152000  26110000  81019700  81060010  81110000  81130000   
H, free in 2033  
25169000  25202090  25301000  25309010  27040010  72041000  72043000  74040000  
25201000  25291000  25302010  25309090  27040020  72042100  72044900  76020000  
25202010  25293000  25302020  27011210  27040030  72042900  72045000   
I, free in 2033  
26011100  26011200  26012000  26020000  26040000  26080000    
J, free in 2033  
26040000         
K, remain dutiable  
25051000  25162010  25262010  26121000  26151000  26169000  27011900  71081200  
25059000  25162020  25262090  26122000  26151000  26169000  27012000  71081300  
25062000  25181000  26030000  26122000  26159000  26171000  27021000  71082000  
25111000  25182000  26050000  26140010  26159000  26171000  27022000  71131910  
25112000  25183000  26050000  26140010  26159000  26179000  27030010  71131990  
25140000  25210000  26060000  26140010  26159000  26179000  27030020  71141900  
25161100  25241000  26060000  26140090  26161000  26219000  27090010  71159010  
25161210  25249000  26070000  26140090  26161000  27011100  27090020   
25161220  25261000  26121000  26151000  26169000  27011290  71081100   
Source:  Annex 2 -C of the Agreement.  
 
__________