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|
NATIONAL ASSEMBLY |
SOCIALIST REPUBLIC OF VIETNAM |
|
Law No.: 107/2016/QH13 |
Hanoi, April 6, 2016 |
Based on the Constitution of the Socialist Republic of Vietnam ;
The National Assembly enacted the Law on Export and Import Taxes.
Article 1. Scope of application
This law stipulates the taxable subjects, taxpayers, tax basis, tax calculation time, tax rates, anti-dumping duties, countervailing duties, and safeguard duties applicable to exported and imported goods; tax exemptions, tax reductions, and tax refunds for export and import taxes.
Article 2. Subjects liable to tax
1. Goods exported and imported through Vietnamese border gates and checkpoints.
4. The following cases are not subject to export or import taxes:
a) Goods in transit, transshipment, and transshipment;
b) Humanitarian aid goods, non-refundable aid goods;
c) Goods exported from the free trade zone to foreign countries; goods imported from foreign countries into the free trade zone and used only within the free trade zone; goods transferred from one free trade zone to another;
d) The oil and gas portion is used to pay resource tax to the State when exported.
5. The Government shall provide detailed regulations for this Article.
1. Owners of goods exported and imported.
2. Organizations authorized to handle export and import activities.
3. Individuals entering or exiting the country who are exporting, importing, sending, or receiving goods through Vietnamese border gates or checkpoints.
4. Persons authorized to act as guarantors and pay taxes on behalf of taxpayers, including:
a) Customs agents who are authorized by taxpayers to pay export and import taxes;
b) Businesses providing postal services and international express delivery services in cases where they pay taxes on behalf of taxpayers;
c) Credit institutions or other organizations operating in accordance with the Law on Credit Institutions in cases of guaranteeing or paying taxes on behalf of taxpayers;
d) A person authorized by the owner of the goods in cases where the goods are gifts from individuals; luggage sent before or after a trip by a person entering or leaving the country;
d) A branch of an enterprise is authorized to pay taxes on behalf of the enterprise;
e) Another person authorized to pay taxes on behalf of the taxpayer in accordance with the law.
5. Individuals who purchase and transport goods within the tax-free allowance for border residents but do not use them for production or consumption, instead selling them in the domestic market, and foreign traders permitted to trade in export and import goods at border markets according to the law.
7. Other cases as prescribed by law.
In this Law, the following terms are understood as follows:
1. A free trade zone is an economic area located within the territory of Vietnam, established according to the provisions of law, with a defined geographical boundary, separated from the outside area by a physical barrier, ensuring conditions for customs inspection, supervision, and control by customs authorities and related agencies over exported and imported goods and vehicles and passengers entering and exiting the country; the buying and selling of goods between the free trade zone and the outside is considered export and import.
2. The mixed tax calculation method involves applying both the percentage-based tax calculation method and the absolute tax calculation method simultaneously.
3. The percentage-based tax calculation method involves determining the tax based on a percentage (%) of the taxable value of exported and imported goods.
4. The absolute tax calculation method involves fixing a specific tax amount per unit of exported or imported goods.
6. Countervailing duties are additional import taxes applied when subsidized goods imported into Vietnam cause or threaten to cause significant damage to a domestic industry or prevent the formation of a domestic industry.
TAX BASIS, TAXATION TIME, AND TAX SCHEDULE
1. The amount of export and import tax is determined based on the taxable value and the percentage (%) tax rate of each item at the time of tax calculation.
2. The tax rates for exported goods are specified for each item in the export tariff schedule.
In cases where goods are exported to a country, group of countries, or territory that has a preferential export tax agreement in its trade relations with Vietnam, these agreements shall be followed.
b) Special preferential tax rates apply to imported goods originating from countries, groups of countries, or territories that have special preferential import tax agreements in trade relations with Vietnam; and goods imported from free trade zones into the domestic market that meet the origin requirements from countries, groups of countries, or territories that have special preferential import tax agreements in trade relations with Vietnam;
c) The normal tax rate applies to imported goods not falling under the cases specified in points a and b of this clause. The normal tax rate is set at 150% of the preferential tax rate for each corresponding item. In cases where the preferential tax rate is 0%, the Prime Minister shall, based on the provisions of Article 10 of this Law, decide on the application of the normal tax rate.
1. The amount of tax applied using the absolute tax calculation method for exported and imported goods is determined based on the actual quantity of goods exported or imported and the absolute tax rate stipulated per unit of goods at the time of tax calculation.
2. The amount of tax applied using the mixed tax calculation method for exported and imported goods is determined as the sum of the tax amount in percentage and absolute terms as stipulated in Clause 1 of Article 5 and Clause 1 of Article 6 of this Law .
Article 7. Taxes on imported goods subject to tariff quotas.
1. Imported goods within the tariff quota are subject to the tariff rates and absolute tax amounts as prescribed in Clause 3 of Article 5 and Article 6 of this Law .
2. Imported goods exceeding the tariff quota are subject to the tariff rate and absolute tariff amount outside the quota as prescribed by the competent authority in Clause 1, Article 11 of this Law .
Article 8. Taxable value and time of tax calculation
1. The taxable value for export and import duties is the customs value as stipulated in the Customs Law .
For exported and imported goods that were previously exempt from export or import duties, or subject to tax rates or absolute tax levels within tariff quotas, but whose status is changed to tax exemption, tax-free status, or subject to tax rates or absolute tax levels within tariff quotas according to the law, the time of tax calculation is the time of registration of the new customs declaration.
The timing of customs declaration registration is governed by customs laws and regulations.
Article 9. Tax payment deadline
1. Goods subject to export and import tax must pay the tax before customs clearance or release of goods as prescribed by the Customs Law , except as provided in Clause 2 of this Article.
In cases where a credit institution guarantees the payment of taxes, the goods may be cleared or released, but late payment penalties must be paid in accordance with the Law on Tax Administration from the date of clearance or release of goods until the date of tax payment. The maximum guarantee period is 30 days from the date of customs declaration registration.
In cases where a credit institution has provided a guarantee but the taxpayer has not paid the tax and late payment penalties after the guarantee period expires, the guaranteeing institution is responsible for paying the full amount of tax and late payment penalties on behalf of the taxpayer.
2. Taxpayers entitled to preferential treatment under the Customs Law shall pay taxes for customs declarations that have been cleared or released within the month no later than the tenth day of the following month. If the tax is not paid by this deadline, the taxpayer must pay the full amount of tax owed and late payment penalties as stipulated in the Tax Administration Law .
Article 10. Principles for issuing tax schedules and tax rates
1. Encourage the import of raw materials and supplies, prioritizing those that are not yet available domestically; focus on developing high-tech fields, core technologies, energy saving , and environmental protection.
3. Contributing to market stability and state budget revenue.
4. Simplify, ensure transparency, facilitate taxpayers, and implement administrative procedure reforms in taxation.
5. Apply a uniform tax rate to goods of the same nature, structure, use, and similar technical characteristics; import tax rates decrease gradually from finished products to raw materials; export tax rates increase gradually from finished products to raw materials.
Article 11. Authority to issue tariff schedules and tax rates
1. The Government, based on the provisions of Article 10 of this Law , the Export Tariff Schedule according to the List of Taxable Commodity Groups and the Export Tariff Rate Framework for each taxable commodity group issued together with this Law, the Preferential Tariff Schedule committed in the Protocol on Accession to the World Trade Organization (WTO) ratified by the National Assembly, and other international treaties to which the Socialist Republic of Vietnam is a party, shall issue:
a) Export tariff schedule; Preferential export tariff schedule;
b) Preferential import tariff schedule; Special preferential import tariff schedule;
c) List of goods and absolute tax rates, mixed tax rates, and import duties outside the tariff quota.
2. If necessary, the Government shall submit to the Standing Committee of the National Assembly amendments and supplements to the Export Tariff Schedule according to the List of taxable commodity groups and the export tax rate framework for each taxable commodity group issued together with this Law.
3. The authority to apply anti-dumping duties, countervailing duties, and safeguard duties shall be exercised in accordance with the provisions of Chapter III of this Law.
ANTI-DUMPING TAXES, ANTI-SUBSIDY TAXES, SAFEGUARD TAXES
Article 12. Anti-dumping duties
1. Conditions for applying anti-dumping duties:
a) Imported goods that are dumped in Vietnam and the dumping margin must be specifically determined;
b) The dumping of goods causes or threatens to cause significant damage to the domestic industry or prevents the formation of a domestic industry .
2. Principles for applying anti-dumping duties:
a) Anti-dumping duties shall only be applied to the extent necessary and reasonable in order to prevent or limit significant damage to the domestic industry;
b) The application of anti-dumping duties shall be made only after an investigation has been conducted and must be based on the conclusions of the investigation as prescribed by law;
c) Anti-dumping duties are applied to goods dumped into Vietnam;
d) The application of anti-dumping duties must not cause harm to domestic socio-economic interests.
3. The anti-dumping duty shall not exceed 5 years from the effective date of the application decision. If necessary, the anti-dumping duty application decision may be extended.
Article 13. Countervailing duties
1. Conditions for applying countervailing duties:
a) Imported goods are determined to be subsidized according to legal regulations;
b) Imported goods that cause or threaten to cause significant damage to the domestic industry or prevent the formation of a domestic industry.
2. Principles for applying countervailing duties:
a) Countervailing duties shall only be applied to the extent necessary and reasonable in order to prevent or limit significant damage to the domestic industry;
b) The application of countervailing duties shall be made only after an investigation has been conducted and must be based on the conclusions of the investigation as prescribed by law;
c) Countervailing duties are applied to subsidized goods imported into Vietnam;
d) The application of countervailing duties must not harm domestic socio-economic interests.
3. The anti-subsidy duty shall not exceed 5 years from the effective date of the application decision. If necessary, the decision to apply the anti-subsidy duty may be extended.
1. Conditions for applying safeguard duties:
a) A sudden, absolute or relative increase in the volume, quantity, or value of imported goods compared to the volume, quantity, or value of similar or directly competing goods produced domestically;
b) An increase in the volume, quantity , or value of imported goods as stipulated in point a) of this clause causes or threatens to cause serious damage to the domestic industry producing similar goods or directly competing goods, or prevents the formation of a domestic industry.
2. Principles for applying safeguard duties:
a) Safeguard duties are applied to the extent and degree necessary to prevent or limit serious damage to domestic industries and to enable those industries to enhance their competitiveness;
b) The application of safeguard duties must be based on the conclusions of the investigation, except in the case of the application of temporary safeguard duties;
c) Safeguard duties are applied on a non-discriminatory basis and regardless of the origin of the goods.
3. The duration of safeguard duties shall not exceed four years, including the period of provisional safeguard duties. The duration of safeguard duties may be extended for no more than six additional years, provided that serious damage or the risk of serious damage to the domestic industry persists and there is evidence demonstrating that the industry is adapting to improve its competitiveness.
Article 15. Application of anti-dumping duties, countervailing duties, and safeguard duties.
1. The application, modification, and repeal of anti-dumping duties, countervailing duties, and safeguard duties shall be carried out in accordance with the provisions of this Law and the laws on anti-dumping, countervailing duties, and safeguard duties.
5. In cases where the interests of the Socialist Republic of Vietnam are harmed or violated, based on international treaties, the Government shall report to the National Assembly to decide on the application of other appropriate safeguard tax measures.
TAX EXEMPTIONS, TAX REDUCTIONS, TAX REFUNDS
1. Goods exported and imported by foreign organizations and individuals enjoying preferential rights and immunities in Vietnam within limits consistent with international treaties to which the Socialist Republic of Vietnam is a party; goods within the duty-free baggage allowance for departing and arriving passengers; and goods imported for sale at duty-free shops.
Movable assets, gifts, and presents exceeding the tax-free limit in quantity or value are subject to tax on the excess amount, except in cases where the recipient is an agency or organization whose operating expenses are guaranteed by the state budget and is authorized to receive them by a competent authority, or in cases for humanitarian or charitable purposes.
3. Goods bought and sold across the border by border residents must be included in the list of goods and within the prescribed limits to serve the production and consumption of border residents.
In cases where goods are purchased and transported within the prescribed limits but are not used for production or consumption by border residents, or for export and import by foreign traders permitted to operate in border markets, taxes must be paid.
5. Goods whose value or the amount of tax payable is below the minimum threshold.
Export-processed products manufactured from domestically sourced raw materials and supplies subject to export tax are not exempt from tax on the corresponding value of the domestically sourced raw materials and supplies that constitute the exported product.
Goods exported for processing and then imported are exempt from export and import duties calculated on the value of the exported raw materials that constitute the processed product. However, goods exported for processing and then imported that are resources or minerals, or where the total value of resources and minerals plus energy costs accounts for 51% or more of the product's cost, are not exempt from tax.
7. Raw materials, supplies, and components imported for the production of goods for export.
a) Goods temporarily imported and re-exported, or temporarily exported and re-imported for organizing or participating in fairs, exhibitions, product presentations, sports events, cultural and artistic events, or other events; machinery and equipment temporarily imported and re-exported for testing, research and development of products; machinery, equipment, and professional tools temporarily imported and re-exported, or temporarily exported and re-imported to serve work for a certain period or to serve processing for foreign traders, except for machinery, equipment, tools, and means of transport of organizations and individuals permitted to temporarily import and re-export to carry out investment projects, construction, installation of works, and serve production;
10. Goods not intended for commercial purposes include the following: samples; photographs, films, and models intended as substitutes for samples ; and small quantities of advertising publications.
a) Machinery and equipment; components, parts, separate units, and spare parts for assembly or use in conjunction with machinery and equipment; raw materials and supplies used to manufacture machinery and equipment or to manufacture components, parts, separate units, and spare parts of machinery and equipment;
b) Specialized transport vehicles used directly in the technological process for the project's production activities;
c) Construction materials that cannot be produced domestically.
The import duty exemption for imported goods stipulated in this clause applies to both new investment projects and expanded investment projects.
The import duty exemption stipulated in this clause does not apply to mineral mining investment projects; projects producing products where the total value of resources and minerals plus energy costs accounts for 51% or more of the product's cost; and projects producing and trading goods and services subject to special consumption tax.
15. Imported goods for oil and gas operations, including:
a) Machinery, equipment, spare parts, and specialized transport vehicles necessary for oil and gas operations, including cases of temporary import and re-export;
b) Components, parts, separate units, and spare parts for assembly or use in conjunction with machinery and equipment; raw materials and supplies used to manufacture machinery and equipment or to manufacture components, parts, separate units, and spare parts of machinery and equipment necessary for oil and gas operations;
c) Materials necessary for oil and gas operations that are not yet produced domestically.
a) Imported goods used to create fixed assets for shipbuilding facilities, including: machinery and equipment; components, parts, and spare parts for assembly or use in conjunction with machinery and equipment; raw materials and supplies used to manufacture machinery and equipment or to manufacture components, parts, and spare parts of machinery and equipment; transport vehicles in the technological process directly serving shipbuilding operations; and construction materials not yet produced domestically;
b) Imported goods include machinery, equipment, raw materials, supplies, components, and semi-finished products that cannot be produced domestically, used for shipbuilding;
c) Export vessels.
19. Goods exported and imported for environmental protection, including:
a) Machinery, equipment, vehicles, tools, and specialized materials imported that are not produced domestically for the collection, transportation, treatment, and processing of wastewater, solid waste, and exhaust gases; environmental monitoring and analysis; renewable energy production; environmental pollution control ; and response to and handling of environmental incidents;
b) Exported products are manufactured from recycling and waste treatment activities.
20. Imported goods specifically for educational purposes that cannot be produced domestically.
24. The Government shall provide detailed regulations for this Article.
Article 17. Tax Exemption Procedures
1. In cases stipulated in Clauses 11, 12, 13, 14, 15, 16, and 18 of Article 16 of this Law , taxpayers shall notify the customs authority of the goods expected to be imported as tax-exempt.
2. The tax exemption procedure shall be carried out in accordance with the provisions of the law on tax administration.
1. Goods exported or imported that are under customs supervision and are damaged or lost, as certified by a competent authority or organization, are eligible for tax reduction.
The tax reduction corresponds to the actual loss rate of the goods. In cases where exported or imported goods are completely damaged or lost, no tax needs to be paid.
2. The tax reduction procedure shall be carried out in accordance with the provisions of the law on tax administration.
1. Cases eligible for tax refund:
a) The taxpayer has paid import and export taxes but has not imported or exported goods, or has imported or exported fewer goods than the amount for which taxes were paid;
b) Taxpayers who have paid export tax but whose exported goods must be re-imported are entitled to a refund of the export tax and are not required to pay import tax;
c) Taxpayers who have paid import duties but whose imported goods must be re-exported are entitled to a refund of import duties and are not required to pay export duties;
The amount of import tax refunded is determined based on the remaining usable value of the goods upon re-export, calculated according to the period of use and storage in Vietnam. If the goods have no remaining usable value, the import tax already paid will not be refunded.
No refunds will be given for tax amounts below the minimum level stipulated by the Government.
3. The tax refund procedure shall be carried out in accordance with the provisions of the law on tax administration.
1. This law shall come into effect on September 1, 2016.
2. Law No. 45/2005/QH11 on export and import taxes shall cease to be in effect from the date this Law comes into force.
Article 21. Transitional provisions
1. Projects currently enjoying export and import tax incentives at a higher rate than that stipulated in this Law shall continue to receive those incentives for the remaining period of the project's incentive entitlement; in cases where the export and import tax incentives are lower than or not yet granted as stipulated in this Law, the project shall enjoy the incentives as prescribed in this Law for the remaining period of the project's incentive entitlement.
Article 22. Detailed Regulations
The government specifies the details of the articles and clauses assigned in the Law.
This law was passed by the 13th National Assembly of the Socialist Republic of Vietnam at its 11th session on April 6, 2016.
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|
Speaker of the National Assembly |
(Issued together with Law No. 107/2016/QH13 on Export and Import Taxes)
|
No. |
Product group |
Product description |
Tax rate range (%) |
|
1 |
03.01 |
Live Fish. |
0-10 |
|
2 |
03.02 |
Fish, fresh or chilled, excluding fish fillets and other fish meats classified under heading 03.04 in the Vietnamese Export and Import Goods Classification List. |
0-10 |
|
3 |
03.03 |
Fish, frozen, excluding fish fillets and other fish meats classified under heading 03.04 as specified in the Vietnamese Export and Import Goods Classification List. |
0-10 |
|
4 |
03.04 |
Fish fillets and other fish meats (whether or not minced, ground, or chopped), fresh, chilled, or frozen. |
0-10 |
|
5 |
03.05 |
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during smoking; fish flour, coarse flour and pellets, suitable for human consumption. |
fit |
|
6 |
June 3rd |
Crustaceans, whether or not shelled, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether or not shelled, whether or not pre- or during smoking; unshelled crustaceans, steamed or boiled, whether or not chilled, frozen, dried, salted or in brine; coarse meal, fine meal and pellets of crustaceans, suitable for human consumption. |
0-10 |
|
7 |
03.07 |
Molluscs, whether or not shelled, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether or not shelled, whether or not cooked before or during smoking; mollusc powders, coarse powders and pellets, suitable for human consumption. |
0-10 |
|
8 |
August 3rd |
Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during smoking; powders, coarse powders and pellets of aquatic invertebrates other than crustaceans and molluscs, suitable for human consumption. |
0-10 |
|
9 |
07.14 |
- Cassava. |
0-10 |
|
10 |
January 8th |
- Coconuts, fresh or dried, with or without the shell removed. |
0-5 |
|
- Brazil nuts and cashews, fresh or dried, shelled or unshelled. |
0-10 |
||
|
11 |
09.01 |
Coffee, roasted or unroasted, decaffeinated or not; coffee husks or skins; coffee substitutes containing coffee in any proportion. |
0-5 |
|
12 |
09.02 |
Tea, with or without added flavoring. |
0-5 |
|
13 |
09.04 |
Black pepper belongs to the genus Piper; chili peppers belong to the genus Capsicum or Pimenta, dried, ground, or crushed. |
0-5 |
|
14 |
10.05 |
Corn. |
0-15 |
|
15 |
June 10th |
Rice. |
0-15 |
|
16 |
12.11 |
Plants and parts of plants (including seeds and fruits), primarily used for perfumes, pharmaceuticals, pesticides, fungicides, or similar purposes, fresh or dried, whether or not cut, crushed, or ground into powder. |
0-25 |
|
This includes: Agarwood and Ky Nam (a type of high-quality agarwood). |
15-25 |
||
|
17 |
January 14th |
The main plant-based materials used for braiding (such as bamboo, rattan, wicker, reeds, willow, cork, palm fiber, cleaned and bleached straw, grains, and linden bark). |
0-10 |
|
18 |
April 16th |
- Fish that has been processed or preserved |
0-2 |
|
- Salted sturgeon roe and salted sturgeon roe substitutes made from sturgeon roe. |
0-10 |
||
|
19 |
May 16th |
Crustaceans, mollusks, and other aquatic invertebrates, which have been processed or preserved. |
0-10 |
|
20 |
February 25th |
Unheated iron pyrite. |
5-30 |
|
21 |
March 25th |
Sulfur of all kinds, except sublimated sulfur, precipitated sulfur, and colloidal sulfur. |
5-30 |
|
22 |
April 25th |
Natural graphite. |
5-30 |
|
23 |
25.05 |
Natural sands, whether or not colored, excluding sands containing metals as defined in Chapter 26 of the Vietnamese Export and Import Goods List. |
5-30 |
|
24 |
June 25th |
Quartz (excluding natural sand); quartzite, whether or not roughly hewn or merely cut, by sawing or otherwise, into rectangular blocks or slabs (including squares). |
5-30 |
|
25 |
July 25th |
Kaolin and other kaolin clays, whether or not calcined. |
5-30 |
|
26 |
August 25th |
Other clays (excluding swelling clays of heading 68.06), andalusite, kyanite and silimanite, whether or not fired; mullite; refractory clays (chamotte) or dinas. |
5-30 |
|
27 |
September 25th |
Chalk. |
5-35 |
|
28 |
October 25th |
- Natural calcium phosphate, natural calcium aluminum phosphate, and chalk containing phosphate. |
5-30 |
|
- Apatite. |
10-40 |
||
|
29 |
November 25th |
Natural barium sulfate (barytes); natural barium carbonate (witherite), whether or not calcined, excluding barium oxides of heading 28.16 as specified in the Vietnamese Export and Import Goods Classification List. |
5-30 |
|
30 |
December 25th |
Fossilized silica powders (e.g., diatomaceous earth, tripolite, and diatomite) and similar silicate powders, calcined or uncalcined, with an apparent specific gravity not exceeding 1. |
5-30 |
|
31 |
25.13 |
Pumice; abrasive stones; natural corundum, natural gamet and other natural abrasive stones, whether or not heat-treated. |
5-35 |
|
32 |
25.14 |
Slate, whether rough-cut or merely cut, by sawing or otherwise, into rectangular blocks or slabs (including squares). |
10-35 |
|
33 |
25.15 |
Marble, travertine, ecaussian and other limestone for monuments or building stones with an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly hewn or merely cut, by sawing or otherwise, into rectangular blocks or slabs (including squares). |
10-35 |
|
34 |
25.16 |
Granite, porphyry, basalt, sandstone and other stones for monuments or building purposes, whether or not roughly hewn or merely cut, by sawing or otherwise, into blocks or rectangular slabs (including squares). |
10-35 |
|
35 |
25.17 |
Gravel, pebbles, crushed or broken stone, mainly for use as aggregate in concrete, for road or railway paving, or ballast, small pebbles and other natural flint, whether or not heat-treated; crushed stone from slag, from metallurgical slag or from similar industrial waste, whether or not combined with materials in the first part of this group; crushed stone mixed with asphalt, stone in granular, fragmented and powder form, made from stones of heading 25.15 or 25.16 as specified in the Vietnamese Export and Import Goods Classification, whether or not heat-treated. |
5-35 |
|
36 |
25.18 |
Dolomite, whether or not calcined or sintered, including dolomite roughly hewn or merely cut, by sawing or other means, into rectangular (including square) blocks or slabs; compressed dolomite mixtures. |
5-30 |
|
37 |
25.19 |
Natural magnesium carbonate (magnesite); fused magnesium oxide; calcined (sintered) magnesium oxide, with or without the addition of small amounts of other oxides before sintering; other magnesium oxides, pure or impure. |
5-30 |
|
38 |
25.20 |
Gypsum; anhydrous gypsum; gypsum plaster (including calcined gypsum or calcined calcium sulfate), whether or not colored, with or without the addition of small amounts of catalyst or inhibitor. |
5-30 |
|
39 |
25.21 |
Limestone-based fluxing agents; limestone and other calcium-containing rocks used in the production of lime or cement. |
5-30 |
|
40 |
25.22 |
Quicklime, slaked lime and water-resistant lime, excluding calcium oxide and calcium hydroxide, are classified under heading 28.25 as specified in the Vietnamese Export and Import Goods Classification List. |
5-30 |
|
41 |
25.24 |
Asbestos. |
5-30 |
|
42 |
25.25 |
Mica, including split mica; mica waste. |
5-30 |
|
43 |
25.26 |
Natural steatite ore, whether or not roughly hewn or merely cut, by sawing or other means, into rectangular (including square) blocks or slabs; talc. |
5-30 |
|
44 |
25.28 |
Natural borate ore and borate concentrate (calcined or uncalcined), but not including borate extracted from natural seawater; natural boric acid containing not more than 85% H₃BO₃ by dry weight . |
5-30 |
|
45 |
25.29 |
Feldspar (bodhisattva stone); leucite, nepheline and nepheline cyenite; fluorite mineral. |
5-30 |
|
46 |
25:30 |
The mineral composition has not been detailed or recorded elsewhere. |
5-30 |
|
47 |
January 26 |
Iron ore and iron concentrate, including calcined iron pyrite. |
15-40 |
|
48 |
February 26 |
Manganese ore and manganese concentrates, including iron-containing manganese ore and iron-containing manganese concentrates with a manganese content of 20% or more, by dry weight. |
15-40 |
|
49 |
March 26 |
Copper ore and copper concentrate. |
15-40 |
|
50 |
April 26 |
Nickel ore and nickel concentrate. |
10-40 |
|
51 |
May 26th |
Cobalt ore and cobalt concentrate. |
10-40 |
|
52 |
June 26 |
Aluminum ore and aluminum concentrate. |
15-40 |
|
53 |
July 26 |
Lead ore and lead concentrate. |
10-40 |
|
54 |
August 26 |
Zinc ore and zinc concentrate. |
15-40 |
|
55 |
September 26 |
Tin ore and tin concentrate. |
15-40 |
|
56 |
October 26 |
Chromium ore and chromium concentrate. |
10-40 |
|
57 |
November 26 |
Tungsten ore and tungsten concentrate. |
10-40 |
|
58 |
December 26 |
Uranium or thorium ore and uranium concentrate or thorium concentrate. |
10-40 |
|
59 |
26.13 |
Molybdenum ore and molybdenum concentrate. |
10-40 |
|
60 |
26.14 |
Titanium ore and titanium concentrate. |
10-40 |
|
61 |
26.15 |
Niobium, tantalum, vanadium, or zircon ores and concentrates of these ores. |
10-40 |
|
62 |
26.16 |
Precious metal ores and precious metal concentrates. |
10-40 |
|
63 |
26.17 |
Other ores and concentrates of those ores. |
10-40 |
|
64 |
26.18 |
Fine-grained slag (slag sand) from the iron or steel smelting industry. |
0-20 |
|
65 |
26.19 |
Slag, metallurgical slag (excluding granulated slag), slag fragments and other waste products from the iron or steel smelting industry. |
0-20 |
|
66 |
26.20 |
Slag, ash and residues (excluding those obtained from the production of iron or steel) containing arsenic, metals or their compounds. |
0-20 |
|
67 |
26.21 |
Other slag and ash, including seaweed ash (kelp); ash and residue from municipal waste incineration. |
0-20 |
|
68 |
January 27th |
Coal; briquettes, lignite and similar solid fuels produced from coal. |
10-45 |
|
69 |
February 27th |
Lignite, whether or not agglomerated, excluding lignite. |
10-45 |
|
70 |
March 27 |
Peat (including peat litter), whether or not agglomerated. |
10-45 |
|
71 |
April 27 |
Coke and semi-coke (made from coal), lignite or peat, whether or not agglomerated; coal tar soot. |
10-45 |
|
72 |
September 27th |
Petroleum and other oils are obtained from bituminous minerals in their crude form. |
0-50 |
|
Of which: crude oil. |
5-50 |
||
|
73 |
October 27 |
Gasoline: various types of oil. |
0-40 |
|
74 |
November 27 |
Petroleum gas and other hydrocarbon gases. |
0-40 |
|
75 |
December 27th |
Vazolin (Petroleum jelly); paraffin wax, microcrystalline petroleum wax, coal dust wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or other processes, whether or not colored. |
0-40 |
|
76 |
27.13 |
Petroleum coke, petroleum bitumen, and other residues from petroleum or from oils obtained from bituminous minerals. |
0-40 |
|
77 |
27.14 |
Bitumen and asphalt, in their natural form; oil shale or bituminous shale and tar sands; asphaltite and asphaltic-bearing rocks. |
0-40 |
|
78 |
27.15 |
Bituminous mixtures are based on natural asphalt, natural bitumen, petroleum bitumen, mineral tar, or mineral tar resins (e.g., bituminous mastic, cut-backs). |
0-40 |
|
79 |
27.16 |
Electrical energy. |
0-40 |
|
80 |
April 28 |
Hydrogen, noble gases, and other non-metallic minerals. |
0-20 |
|
81 |
28.17 |
Zinc oxide; zinc peroxide. |
0-20 |
|
82 |
28.18 |
Artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide. |
0-20 |
|
83 |
28.23 |
Titanium oxide. |
0-20 |
|
84 |
March 29 |
Halogenated hydrocarbon derivatives. |
0-10 |
|
85 |
January 31st |
Fertilizers of plant or animal origin, whether or not mixed together or chemically treated; fertilizers produced by mixing or chemically treating animal or plant products. |
0-40 |
|
86 |
February 31st |
Mineral fertilizers or chemical fertilizers, which contain nitrogen. |
0-40 |
|
87 |
31.03 |
Mineral fertilizers or chemical fertilizers containing phosphate (phosphorus fertilizer). |
0-40 |
|
88 |
April 31 |
Mineral or chemical fertilizers containing potassium. |
0-40 |
|
89 |
May 31st |
Mineral or chemical fertilizers containing two or three fertilizer-component elements: nitrogen, phosphorus, and potassium; other fertilizers; items of Chapter 31 as stipulated in the Vietnamese Export and Import Goods List in granular or similar forms or packaged with a gross weight not exceeding 10 kg. |
0-40 |
|
90 |
38.24 |
Prepared binders for foundry molds or cores; chemical products and preparations of the chemical industry or related industries (including products and preparations containing mixtures of natural products), not specified or included elsewhere. |
0-20 |
|
91 |
40.01 |
Natural rubber, balata resin, gum arabic, rubber tree resin, sacolasea family resin and similar natural resins, in primary form or in sheets, leaves or strips. |
0-20 |
|
92 |
41.01 |
Raw hides of bovine animals (including buffalo) or equine animals (fresh, salted, dried, limed, acidified or otherwise preserved, but not yet tanned, made into paper or further processed), whether or not dehaired or split. |
5-25 |
|
93 |
41.02 |
Raw skin of sheep or lamb (fresh, or salted, dried, limed, acidified or otherwise preserved, but not tanned, not made into parchment or further processed), with or without wool or split, other than those specified in Note 1(c) of Chapter 41 of the Vietnamese Export and Import Goods Classification. |
5-25 |
|
94 |
41.03 |
Raw hides of other animals (fresh, or salted, dried, limed, acidified or otherwise preserved, but not tanned, not made into paper or further processed), whether or not dehaired or split, except those excluded in Note 1(b) or 1(c) of Chapter 41 of the Vietnamese Export and Import Goods Classification. |
5-25 |
|
- Raw crocodile skin. |
0-25 |
||
|
95 |
41.04 |
Leather or raw hides of bovine animals (including buffalo) or horses, without hair, whether or not split, but not further processed. |
0-25 |
|
96 |
41.05 |
Leather or raw hides of sheep or lamb, without wool, whether or not butchered, but not otherwise processed. |
0-25 |
|
97 |
41.06 |
Leather or raw hides of other animals, without hair, whether or not split, but not further processed. |
0-25 |
|
98 |
41.07 |
Leather, further processed after tanning or finishing, including paper hides, of bovine animals (including buffalo) or horses, without hair, whether or not split, excluding leather of heading 41.14 as specified in the Vietnamese Export and Import Goods Classification List. |
0-25 |
|
99 |
41.12 |
Leather that has been further processed after tanning or finishing, including paper skin, of sheep or lamb, without wool, whether or not split, excluding leather of heading 41.14 as specified in the Vietnamese Export and Import Goods Classification List. |
0-25 |
|
100 |
41.13 |
Leather, further processed after tanning or finishing, including paper hides, of other animals, without hair, whether or not split, excluding leather of heading 41.14 as specified in the Vietnamese Export and Import Goods Classification List. |
0-25 |
|
101 |
41.14 |
Oil-tanned leather (including combined oil-tanned leather); smooth leather and pre-finished smooth leather; metallic-finish leather. |
0-25 |
|
102 |
41.15 |
Synthetic leather with a base component of leather or leather fibers, in sheet, plate or strip form, whether or not in rolls; leather scraps and other waste from leather or synthetic leather, unsuitable for use in the manufacture of leather goods; leather dust and leather powders. |
0-25 |
|
103 |
44.01 |
- Fuelwood, in the form of logs, planks, branches, bundles, or similar forms. |
5-25 |
|
- Wood shavings or chips; sawdust and wood waste, whether or not in the form of blocks, briquettes, pellets or similar forms. |
0-25 |
||
|
104 |
44.02 |
- Charcoal, whether or not in solid form, excluding coconut shell charcoal and charcoal made from fruit shells or seeds. |
5-25 |
|
- Charcoal made from coconut shells and charcoal made from coconut husks or seeds. |
0-25 |
||
|
105 |
44.03 |
Wood in rough form, with or without bark or sapwood, or roughly squared. |
5-25 |
|
106 |
44.04 |
Barrel bracing; split stakes; wooden poles, posts and stakes, sharpened but not sawn lengthwise; wooden sticks, cut but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrella handles, tool handles or similar; chipwood and similar articles. |
5-25 |
|
107 |
44.06 |
Railway or tram sleepers (crossbars) made of wood. |
5-25 |
|
108 |
44.07 |
Sawn or longitudinally cut timber, sliced or peeled, whether or not planed, sanded or end-jointed, with a thickness exceeding 6 mm. |
5-25 |
|
109 |
44.08 |
Wood sheets for use as faceting (including those obtained by slicing and gluing), for use as plywood or other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, glued or butt-jointed, not exceeding 6 mm in thickness. |
5-25 |
|
110 |
44.09 |
Wood (including lumber and decorative friezes for flooring, unassembled) that is continuously shaped (mortise, tenon, grooved, beveled, V-jointed, ribbed, beaded, molded, turned or similar) along edges, ends or surfaces, whether or not planed, sanded or end-jointed. |
5-25 |
|
111 |
44.10 |
Particleboard, oriented strand board (OSB) and similar boards (e.g., foam board) made of wood or other wood-based materials, whether or not bonded with tape or other organic adhesives. |
0-25 |
|
112 |
44.11 |
Fiberboard is made of wood or other wood-based materials, whether or not bonded together with glue or other organic binders. |
0-25 |
|
113 |
44.12 |
Plywood, veneer sheets, and similar laminated wood products. |
0-25 |
|
114 |
44.13 |
Wood has been hardened, in the form of blocks, slabs, bars, or other shapes. |
0-25 |
|
115 |
44.14 |
Picture frames, photo frames, mirror frames made of wood, or similar wooden products. |
0-25 |
|
116 |
44.15 |
Boxes, crates, open containers, drum-shaped containers and similar packaging, of wood; wooden cable reels; wooden shelving, crate shelving and other shelving; wooden shelving spacers. |
0-25 |
|
117 |
44.16 |
Boxes, round barrels, drum-shaped barrels, cylindrical barrels, with bands, other banded barrels and parts thereof, of wood, including curved planks. |
0-25 |
|
118 |
44.17 |
Tools of all kinds, tool bodies, tool handles, broom or brush handles and shafts, of wood; shoe or boot frames and molds, of wood. |
0-25 |
|
119 |
44.18 |
Wood products used in construction, including wood-cored panels, floor panels, and prefabricated roofing boards. |
0-25 |
|
120 |
44.19 |
Dinnerware and kitchenware, made of wood. |
0-25 |
|
121 |
44.20 |
Inlaid and veneered wood; caskets and boxes for jewelry or cutlery, and similar articles of wood; figurines and other ornaments of wood; wooden furniture not falling under Chapter 94 of the Vietnamese Export and Import Goods Classification. |
0-25 |
|
122 |
44.21 |
Other wooden products. |
0-25 |
|
123 |
71.02 |
Diamonds, whether or not cut, but not yet set or set in any other way. |
5-40 |
|
In which: it is unprocessed or has only undergone simple cutting or rough shaping. |
10-40 |
||
|
124 |
71.03 |
Precious stones (excluding diamonds) and semi-precious stones, whether or not worked or graded, but not strung, set or set in place; ungraded precious stones (excluding diamonds) and semi-precious stones, temporarily strung for ease of transport. |
5-40 |
|
In which: it is unprocessed or has only undergone simple cutting or rough shaping. |
10-40 |
||
|
125 |
71.04 |
Synthetic or reconstructed precious or semi-precious stones, whether or not worked or sorted but not strung, set or set in place; unsorted synthetic or reconstructed precious or semi-precious stones, temporarily strung for ease of transport. |
5-40 |
|
In which: it is unprocessed or has only undergone simple cutting or rough shaping. |
10-40 |
||
|
126 |
71.05 |
Dust and powder of natural or synthetic precious or semi-precious stones. |
0-20 |
|
127 |
71.06 |
Silver (including silver plated with gold or platinum), unworked or in semi-finished form, or in powder form. |
5-30 |
|
128 |
71.07 |
The base metal is plated with silver, and is not further processed into a semi-finished product. |
0-30 |
|
129 |
71.08 |
Gold, including unworked or semi-finished gold plated with platinum, or in powder form. |
0-30 |
|
130 |
71.09 |
Base metal or silver, gold-plated, not further processed than a semi-finished product. |
0-30 |
|
131 |
71.10 |
Platinum, unworked or in semi-finished form, or in powder form. |
0-30 |
|
132 |
71.11 |
Base metal, silver or gold, platinum-plated, unprocessed semi-finished product. |
0-30 |
|
133 |
71.12 |
Scrap and waste of precious metals or metals coated with precious metals; other scrap and waste containing precious metals or precious metal compounds, of a kind used primarily for the recovery of precious metals. |
0-30 |
|
134 |
71.13 |
Jewelry and parts of jewelry, made of precious metals or metals plated with precious metals. |
0-10 |
|
135 |
71.14 |
Gold or silver handicrafts and parts thereof, of precious metals or metals plated with precious metals. |
0-10 |
|
136 |
71.15 |
Other products made of precious metals or metals plated with precious metals. |
0-10 |
|
137 |
72.01 |
Iron ingots and cast iron are available in ingot, block, or other rough forms. |
0-40 |
|
138 |
72.02 |
Ferroalloys. |
0-40 |
|
139 |
72.03 |
Iron-containing products are directly reduced from iron ore and other porous iron products, in the form of lumps, chunks, or similar forms; the iron has a minimum purity of 99.94%, in the form of lumps, chunks, or similar forms. |
0-40 |
|
140 |
72.04 |
Scrap iron and iron fragments; remelted scrap ingots made from iron or steel. |
15-17 |
|
141 |
72.05 |
Grains and powders of cast iron ingots, cast iron, iron, or steel. |
0-40 |
|
142 |
72.06 |
Iron and non-alloy steel in ingots or other crude forms (excluding iron of heading 72.03 as specified in the Vietnamese Export and Import Goods Classification List). |
0-40 |
|
143 |
72.07 |
Iron or non-alloy steel in semi-finished form. |
0-40 |
|
144 |
74.01 |
Copper sten; cemented copper (precipitated copper). |
5-40 |
|
145 |
74.02 |
Unrefined copper; copper anode used for electrolytic refining. |
5-40 |
|
146 |
74.03 |
Refined copper and copper alloys, unworked. |
5-40 |
|
147 |
74.04 |
Scrap and fragments of copper. |
20-22 |
|
148 |
74.05 |
Main copper alloy. |
5-40 |
|
149 |
74.06 |
Copper powder and flakes. |
5-40 |
|
150 |
74.07 |
Copper is available in the form of bars, rods, and shaped pieces. |
5-40 |
|
151 |
74.08 |
Copper. |
0-30 |
|
152 |
74.09 |
Copper is available in sheet, foil, and strip forms, with a thickness exceeding 0.15 mm. |
0-30 |
|
153 |
74.10 |
Thin copper foil (whether or not printed or laminated on paper, cardboard, plastic or similar backing material), with a thickness (excluding the backing) not exceeding 0.15 mm. |
0-30 |
|
154 |
74.11 |
Copper pipes and tubes. |
0-30 |
|
155 |
74.12 |
Fittings for joining copper pipes or conduits (e.g., double couplings, elbows, sleeves). |
0-30 |
|
156 |
74.13 |
Braided wire, cables, braided cords and similar items, of copper, uninsulated. |
0-30 |
|
157 |
74.15 |
Nails, staples, pins, and other fasteners (excluding those of heading 83.05 as specified in the Vietnamese Export and Import Goods List) and similar products, of copper or iron or steel with copper end caps; screws, bolts, nuts, hooks, rivets, locking pins, locating pins, washers (including spring washers) and similar products, of copper. |
0-30 |
|
158 |
74.18 |
Dinnerware, kitchenware or other household articles and parts thereof, of bronze; scouring pads and scrubbing or polishing cloths, gloves and the like, of bronze; bathroom fixtures and parts thereof, of bronze. |
0-30 |
|
159 |
74.19 |
Other copper products. |
0-30 |
|
160 |
75.01 |
Sten nickel, sintered nickel oxide, and other intermediate products of the nickel smelting process. |
5-40 |
|
161 |
75.02 |
Unworked nickel. |
5-40 |
|
162 |
75.03 |
Nickel scrap and fragments. |
20-22 |
|
163 |
75.04 |
Powdered and flaked nickel. |
5-40 |
|
164 |
75.05 |
Nickel is available in the form of bars, rods, shapes, and wires. |
0-30 |
|
165 |
75.06 |
Nickel is available in the form of plates, sheets, strips, and foils. |
0-30 |
|
166 |
75.07 |
Pipes, conduits and fittings for joining pipes or conduits made of nickel (e.g., double couplings, elbows, sleeves). |
0-30 |
|
167 |
75.08 |
Other nickel products. |
0-30 |
|
168 |
76.01 |
Unworked aluminum. |
5-40 |
|
169 |
76.02 |
Aluminum scrap and fragments. |
20-22 |
|
170 |
76.03 |
Aluminum powder and flakes. |
5-40 |
|
171 |
76.04 |
Aluminum is available in the form of bars, rods, and shapes. |
5-40 |
|
172 |
76.05 |
Aluminum wire. |
0-30 |
|
173 |
76.06 |
Aluminum is available in sheet, foil, and strip forms, with a thickness exceeding 0.2 mm. |
0-30 |
|
174 |
76.07 |
Thin aluminum foil (whether or not printed or laminated onto paper, cardboard, plastic or similar backing material) with a thickness (excluding the backing) not exceeding 0.2 mm. |
0-30 |
|
175 |
76.08 |
Aluminum pipes and tubes. |
0-30 |
|
176 |
76.09 |
Aluminum fittings for joining pipes or conduits (e.g., double couplings, elbows, sleeves). |
0-30 |
|
177 |
76.10 |
Aluminum structures (excluding prefabricated houses under heading 94.06 as specified in the Vietnamese Export and Import Goods Classification) and parts of aluminum structures (for example, bridges and bridge spans, towers, lattice posts, roofs, roof frames, doors and windows and door frames and door sills, shutters, railings, pillars and columns); aluminum plates, bars, shapes, tubes and similar items, fabricated for structural use. |
0-30 |
|
178 |
76.11 |
Water tanks, reservoirs, containers and similar vessels, for storing materials (excluding compressed or liquefied gases), with a capacity exceeding 300 liters, made of aluminum, whether or not lined or insulated, but not fitted with mechanical or thermal equipment. |
0-30 |
|
179 |
76.12 |
Drums, barrels, cans, boxes and similar containers (including rigid or collapsible tubular containers), for storing any kind of material (except compressed or liquefied gases), with a capacity not exceeding 300 liters, whether or not lined or insulated, but not fitted with mechanical or thermal equipment. |
0-30 |
|
180 |
76.13 |
Aluminum tanks for compressed or liquefied gases. |
0-30 |
|
181 |
76.14 |
Braided wire, cable, braided tape and similar items, of aluminum, uninsulated. |
0-30 |
|
182 |
76.15 |
Tableware, kitchenware or other household articles and parts thereof, of aluminum; scouring pads and scrubbing or polishing cloths, gloves and similar articles of aluminum; bathroom fixtures and parts thereof, of aluminum. |
0-30 |
|
183 |
76.16 |
Other aluminum products. |
0-30 |
|
184 |
78.01 |
Unprocessed lead. |
5-40 |
|
185 |
78.02 |
Scrap lead and lead fragments. |
20-22 |
|
186 |
78.04 |
Lead is available in the form of sheets, foils, strips, and thin films; lead powder and flakes. |
5-40 |
|
187 |
78.06 |
Other products made of lead. |
0-30 |
|
188 |
79.01 |
Unworked zinc. |
5-40 |
|
189 |
79.02 |
Scrap and fragments of zinc. |
20-22 |
|
190 |
79.03 |
Zinc powder, dust, and flakes. |
5-40 |
|
191 |
79.04 |
Zinc is available in the form of bars, rods, shapes, and wires. |
5-40 |
|
192 |
79.05 |
Zinc is available in the form of plates, sheets, strips, and foils. |
5-40 |
|
193 |
79.07 |
Other products made of zinc. |
0-30 |
|
194 |
80.01 |
Unworked tin. |
5-40 |
|
195 |
80.02 |
Scrap and fragments of tin. |
20-22 |
|
196 |
80.03 |
Tin is available in the form of bars, rods, shapes, and wires. |
5-40 |
|
197 |
80.07 |
Other tin products. |
0-30 |
|
198 |
81.01 |
- Scrap and fragments of tungsten. |
20-22 |
|
- Semi-finished metal products of tungsten. |
5-40 |
||
|
- Tungsten products. |
0-30 |
||
|
199 |
81.02 |
- Scrap and fragments of molybdenum. |
20-22 |
|
- Semi-finished metal products of molybdenum. |
5-40 |
||
|
- Molybdenum products. |
0-30 |
||
|
200 |
81.03 |
- Scrap and fragments of tantalum. |
20-22 |
|
- Semi-finished metal products of tantalum. |
5-40 |
||
|
- Tantan products. |
0-30 |
||
|
201 |
81.04 |
- Magnesium scrap and fragments. |
20-22 |
|
- Semi-finished metal products of magnesium. |
5-40 |
||
|
- Magnesium products. |
0-30 |
||
|
202 |
81.05 |
- Cobalt scrap and fragments. |
20-22 |
|
- Semi-finished metal products of common origin, cobalt. |
5-40 |
||
|
- Cobalt products. |
0-30 |
||
|
203 |
81.06 |
- Bismuth scrap and fragments. |
20-22 |
|
- Semi-finished metal products of bismuth. |
5-40 |
||
|
- Products made from bismuth. |
0-30 |
||
|
204 |
81.07 |
- Cadmium scrap and fragments. |
20-22 |
|
- Semi-finished metal products of cadmium. |
5-40 |
||
|
- Cadmium products. |
0-30 |
||
|
205 |
81.08 |
- Scrap and fragments of titanium. |
20-22 |
|
- Semi-finished metal products of common titanium. |
5-40 |
||
|
- Titanium products. |
0-30 |
||
|
206 |
81.09 |
- Zircon scrap and fragments. |
20-22 |
|
- Semi-finished metal products of common zircon. |
5-40 |
||
|
Zircon products. |
0-30 |
||
|
207 |
81.10 |
- Scrap and fragments of antimony. |
20-22 |
|
- Semi-finished metal products of antimony. |
5-40 |
||
|
- Antimony products. |
0-30 |
||
|
208 |
81.11 |
- Manganese scrap and fragments. |
20-22 |
|
- Semi-finished metal products of common manganese. |
5-40 |
||
|
- Manganese products. |
0-30 |
||
|
209 |
81.12 |
- Scrap and fragments of beryllium, chromium, germanium, vanadium, gallium, hifnium, indium, niobium, rhenium, thallium. |
20-22 |
|
- Semi-finished metal products of common origin, including beryllium, chromium, germanium, vanadium, gallium, hifonium, indium, niobium, rhenium, and thallium. |
5-40 |
||
|
- Products of beryllium, chromium, germanium, vanadium, gallium, hifnium, indium, niobium, rhenium, thallium. |
0-30 |
||
|
210 |
81.13 |
- Scrap and fragments of metal-ceramics. |
20-22 |
|
- Semi-finished metal products of the metal-ceramics category. |
5-40 |
||
|
- Metal-ceramic products. |
0-30 |
||
|
211 |
|
Materials, raw materials, and semi-finished products not specified above, where the value of resources and minerals plus energy costs accounts for 51% or more of the product's cost. |
5-20 |
Source: thuvienphapluat.vn
