HS Code Product Description Base rate (%) Year 1 (%) Year 2 (%) Year 3 (%) Year 4 (%) Year 5 (%) Year 6 (%) Year 7 (%) Year 8 (%) Year 9 (%) Year 10 (%) Year 11 (%) Year 12 (%) Year 13 (%) Year 14 (%)[.]
Annex I Schedule of Tariff Commitments of Viet Nam Section D: For Japan HS Code Product Description 01 Chapter - Live animals 01.01 Live horses, asses, mules hinnies - Horses: - - Pure-bred breeding animals - - Other - Asses: - - Pure-bred breeding animals - - Other - Other 0101.21.00 0101.29.00 0101.30 0101.30.10 0101.30.90 0101.90.00 01.02 0102.21.00 0102.29 0102.29.10 0102.29.90 0102.31.00 0102.39.00 0102.90 0102.90.10 0102.90.90 01.03 0103.10.00 Live bovine animals - Cattle: - - Pure-bred breeding animals - - Other: - - - Male cattle (including oxen) - - - Other - Buffalo: - - Pure-bred breeding animals - - Other - Other: - - Pure-bred breeding animals - - Other 0103.91.00 0103.92.00 01.04 0104.10 0104.10.10 0104.10.90 0104.20 0104.20.10 0104.20.90 Live sheep and goats - Sheep: - - Pure-bred breeding animals - - Other - Goats: - - Pure-bred breeding animals - - Other 01.05 Live poultry, that is to say, fowls of the species Gallus domesticus , ducks, geese, turkeys and guinea fowls - Weighing not more than 185 g: - - Fowls of the species Gallus domesticus : - - - Breeding fowls - - - Other - - Turkeys: - - - Breeding turkeys - - - Other - - Ducks: - - - Breeding ducklings - - - Other - - Geese: - - - Breeding goslings - - - Other - - Guinea fowls: - - - Breeding guinea fowls - - - Other - Other: - - Fowls of the species Gallus domesticus : 0105.11.10 0105.11.90 0105.12 0105.12.10 0105.12.90 0105.13 0105.13.10 0105.13.90 0105.14 0105.14.10 0105.14.90 0105.15 0105.15.10 0105.15.90 0105.94 Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 and Live swine - Pure-bred breeding animals - Other: - - Weighing less than 50 kg - - Weighing 50 kg or more 0105.11 Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) ANNEX I - VIET NAM - 1106 HS Code 0105.94.10 0105.94.40 0105.94.91 0105.94.99 0105.99 0105.99.10 0105.99.20 0105.99.30 0105.99.40 01.06 0106.11.00 0106.12.00 0106.13.00 0106.14.00 0106.19.00 0106.20.00 0106.31.00 0106.32.00 0106.33.00 0106.39.00 0106.41.00 0106.49.00 0106.90.00 Product Description Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - - - Breeding fowls, other than fighting cocks - - - Fighting cocks - - - Other: - - - - Weighing not more than kg - - - - Other - - Other: - - - Breeding ducks - - - Other ducks - - - Breeding geese, turkeys and guinea fowls - - - Other geese, turkeys and guinea fowls Other live animals - Mammals: - - Primates - - Whales, dolphins and porpoises (mammals of the order Cetacea manatees and dugongs (mammals of the order Sirenia ); seals, sea lions and walruses (mammals of the suborder Pinnipedia ) - - Camels and other camelids (Camelidae ) - - Rabbits and hares - - Other - Reptiles (including snakes and turtles) - Birds: - - Birds of prey - - Psittaciformes (including parrots, parakeets, macaws and cockatoos) - Ostriches; emus (Dromaius novaehollandiae ) - - Other - Insects: - - Bees - - Other - Other Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) ); 02 Chapter - Meat and edible meat offal 02.01 0201.10.00 0201.20.00 0201.30.00 Meat of bovine animals, fresh or chilled - Carcasses and half-carcasses - Other cuts with bone in - Boneless 30 20 14 27.3 18.2 12.7 24.5 16.4 11.5 21.8 14.5 10.2 19.1 12.7 8.9 16.4 10.9 7.6 13.6 9.1 6.4 10.9 7.3 5.1 8.2 5.5 3.8 5.5 3.6 2.5 2.7 1.8 1.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 02.02 0202.10.00 0202.20.00 0202.30.00 Meat of bovine animals, frozen - Carcasses and half-carcasses - Other cuts with bone in - Boneless 20 20 14 18.2 18.2 12.7 16.4 16.4 11.5 14.5 14.5 10.2 12.7 12.7 8.9 10.9 10.9 7.6 9.1 9.1 6.4 7.3 7.3 5.1 5.5 5.5 3.8 3.6 3.6 2.5 1.8 1.8 1.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 02.03 Meat of swine, fresh, chilled or frozen - Fresh or chilled: - - Carcasses and half-carcasses - - Hams, shoulders and cuts thereof, with bone in - - Other - Frozen: - - Carcasses and half-carcasses - - Hams, shoulders and cuts thereof, with bone in - - Other 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 25 25 22.7 22.7 20.5 20.5 18.2 18.2 15.9 15.9 13.6 13.6 11.4 11.4 9.1 9.1 6.8 6.8 4.5 4.5 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0 0 0 0 0 0 15 15 13.6 13.6 12.3 12.3 10.9 10.9 9.5 9.5 8.2 8.2 6.8 6.8 5.5 5.5 4.1 4.1 2.7 2.7 1.4 1.4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0203.11.00 0203.12.00 0203.19.00 0203.21.00 0203.22.00 0203.29.00 ANNEX I - VIET NAM - 1107 HS Code 02.04 0204.10.00 0204.21.00 0204.22.00 0204.23.00 0204.30.00 0204.41.00 0204.42.00 0204.43.00 0204.50.00 0205.00.00 Product Description Meat of sheep or goats, fresh, chilled or frozen - Carcasses and half-carcasses of lamb, fresh or chilled - Other meat of sheep, fresh or chilled: - - Carcasses and half-carcasses - - Other cuts with bone in - - Boneless - Carcasses and half-carcasses lamb, frozen - Other meat of sheep, frozen: - - Carcasses and half-carcasses - - Other cuts with bone in - - Boneless - Meat of goats Meat of horses, asses, mules or hinnies, fresh, chilled or frozen Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen 0206.10.00 - Of bovine animals, fresh or chilled - Of bovine animals, frozen: - - Tongues - - Livers - - Other - Of swine, fresh or chilled - Of swine, frozen: - - Livers - - Other - Other, fresh or chilled - Other, frozen 0206.41.00 0206.49.00 0206.80.00 0206.90.00 02.07 0207.11.00 0207.12.00 0207.13.00 0207.14 0207.14.10 0207.14.20 0207.14.30 0207.14.91 0207.14.99 0207.24.00 0207.25.00 0207.26.00 0207.27 0207.27.10 0207.27.91 0207.27.99 0207.41.00 0207.42.00 0207.43.00 0207.44.00 0207.45.00 Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 0 0 0 0 0 0 0 0 0 0 0 0 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 7.3 6.5 5.8 5.1 4.4 3.6 2.9 2.2 1.5 0.7 0 0 0 0 0 0 0 8 8 7.3 7.3 7.3 7.3 6.5 6.5 6.5 6.5 5.8 5.8 5.8 5.8 5.1 5.1 5.1 5.1 4.4 4.4 4.4 4.4 3.6 3.6 3.6 3.6 2.9 2.9 2.9 2.9 2.2 2.2 2.2 2.2 1.5 1.5 1.5 1.5 0.7 0.7 0.7 0.7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8 10 10 7.3 7.3 9.1 9.1 6.5 6.5 8.2 8.2 5.8 5.8 7.3 7.3 5.1 5.1 6.4 6.4 4.4 4.4 5.5 5.5 3.6 3.6 4.5 4.5 2.9 2.9 3.6 3.6 2.2 2.2 2.7 2.7 1.5 1.5 1.8 1.8 0.7 0.7 0.9 0.9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 30 30 30 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 15 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 40 40 40 36.4 40 40 32.7 40 40 29.1 40 40 25.5 40 40 21.8 40 40 18.2 40 40 14.5 40 40 10.9 40 40 7.3 40 40 3.6 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 30 30 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 40 40 15 15 15 36.4 36.4 13.6 15 13.6 32.7 32.7 12.3 15 12.3 29.1 29.1 10.9 15 10.9 25.5 25.5 9.5 15 9.5 21.8 21.8 8.2 15 8.2 18.2 18.2 6.8 15 6.8 14.5 14.5 5.5 15 5.5 10.9 10.9 4.1 15 4.1 7.3 7.3 2.7 15 2.7 3.6 3.6 1.4 15 1.4 0 15 0 0 15 0 0 15 0 0 15 0 0 15 0 0 15 0 0 15 0 0 15 0 0 15 0 0 15 0 0 15 0 0 15 0 0 15 0 0 15 0 0 11.3 of 02.06 0206.21.00 0206.22.00 0206.29.00 0206.30.00 Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen - Of fowls of the species Gallus domesticus : - - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen - - Cuts and offal, fresh or chilled - - Cuts and offal, frozen: - - - Wings - - - Thighs - - - Livers - - - Other: - - - - Mechanically deboned or separated meat - - - - Other - Of turkeys: - - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen - - Cuts and offal, fresh or chilled - - Cuts and offal, frozen: - - - Livers - - - Other: - - - - Mechanically deboned or separated meat - - - - Other - Of ducks: - - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen - - Fatty livers, fresh or chilled - - Other, fresh or chilled - - Other, frozen ANNEX I - VIET NAM - 1108 HS Code 0207.51.00 0207.52.00 0207.53.00 0207.54.00 0207.55.00 0207.60.00 02.08 0208.10.00 0208.30.00 0208.40 Product Description - Of geese: - - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen - - Fatty livers, fresh or chilled - - Other, fresh or chilled - - Other, frozen - Of guinea fowls Other meat and edible meat offal, fresh, chilled or frozen - Of rabbits or hares - Of primates - Of whales, dolphins and porpoises (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ); of seals, sea lions and walruses (mammals of the suborder Pinnipedia ): 0208.40.10 - - Of whales, dolphins and porpoises (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ) 0208.40.90 0208.50.00 - - Other - Of reptiles (including snakes and turtles) - Of camels and other camelids (Camelidae ) - Other: - - Frogs' legs - - Other 0208.60.00 0208.90 0208.90.10 0208.90.90 02.09 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 0209.10.00 0209.90.00 - Of pigs - Other 02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal 0210.11.00 0210.12.00 0210.19 0210.19.30 0210.19.90 0210.20.00 0210.91.00 0210.92 - Meat of swine: - - Hams, shoulders and cuts thereof, with bone in - - Bellies (streaky) and cuts thereof - - Other: - - - Bacon or boneless hams - - - Other - Meat of bovine animals - Other, including edible flours and meals of meat or meat offal: - - Of primates - - Of whales, dolphins and porpoises (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ); of seals, sea lions and walruses (mammals of the suborder Pinnipedia ): 0210.92.10 - - - Of whales, dolphins and porpoises (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ) 0210.92.90 0210.93.00 - - - Other - - Of reptiles (including snakes and turtles) - - Other: 0210.99 Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 40 40 15 15 15 40 40 40 13.6 15 13.6 40 40 40 12.3 15 12.3 40 40 40 10.9 15 10.9 40 40 40 9.5 15 9.5 40 40 40 8.2 15 8.2 40 40 40 6.8 15 6.8 40 40 40 5.5 15 5.5 40 40 40 4.1 15 4.1 40 40 40 2.7 15 2.7 40 40 40 1.4 15 1.4 40 40 40 15 40 40 40 15 40 40 40 15 40 40 40 15 40 40 40 15 40 40 40 15 40 40 40 15 40 40 40 15 40 40 40 15 40 40 40 15 40 40 40 15 40 40 40 15 40 40 40 15 40 40 40 15 40 30 30 11.3 30 10 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 9.1 9.1 8.2 8.2 7.3 7.3 6.4 6.4 5.5 5.5 4.5 4.5 3.6 3.6 2.7 2.7 1.8 1.8 0.9 0.9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 9.1 9.1 8.2 8.2 7.3 7.3 6.4 6.4 5.5 5.5 4.5 4.5 3.6 3.6 2.7 2.7 1.8 1.8 0.9 0.9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 15 9.1 9.1 13.6 8.2 8.2 12.3 7.3 7.3 10.9 6.4 6.4 9.5 5.5 5.5 8.2 4.5 4.5 6.8 3.6 3.6 5.5 2.7 2.7 4.1 1.8 1.8 2.7 0.9 0.9 1.4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 20 20 18.2 18.2 16.4 16.4 14.5 14.5 12.7 12.7 10.9 10.9 9.1 9.1 7.3 7.3 5.5 5.5 3.6 3.6 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 1109 HS Code Product Description 0210.99.10 0210.99.20 0210.99.90 - - - Freeze dried chicken dice - - - Dried pork skin - - - Other 03 Chapter - Fish and crustaceans, molluscs and other aquatic invertebrates 03.01 Live fish - Ornamental fish: - - Freshwater: - - - Fry - - - Other: - - - - Koi carp (Cyprinus carpio ) - - - - Goldfish (Carassius auratus) - - - - Siamese fighting fish (Beta splendens ) - - - - Oscars (Astonotus ocellatus) - - - - Arowanas (Scleropages formosus ) - - - - Other - - Other: - - - Fry - - - Other - Other live fish: - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0301.11 0301.11.10 0301.11.91 0301.11.92 0301.11.93 0301.11.94 0301.11.95 0301.11.99 0301.19 0301.19.10 0301.19.90 0301.91.00 0301.92.00 0301.93 - - Eels (Anguilla spp.) - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus ): 0301.93.10 0301.93.90 0301.94.00 - - - Breeding, other than fry - - - Other - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis ) 0301.95.00 - - Southern bluefin tunas (Thunnus maccoyii ) - - Other: - - - Milkfish or lapu lapu fry: - - - - Breeding - - - - Other - - - Other fish fry: - - - - Breeding - - - - Other - - - Other marine fish: - - - - Milkfish, breeding - - - - Other - - - Other, freshwater fish 0301.99 0301.99.11 0301.99.19 0301.99.21 0301.99.29 0301.99.31 0301.99.39 0301.99.40 03.02 0302.11.00 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 - Salmonidae, excluding livers and roes: - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster ) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 20 20 20 18.2 18.2 18.2 16.4 16.4 16.4 14.5 14.5 14.5 12.7 12.7 12.7 10.9 10.9 10.9 9.1 9.1 9.1 7.3 7.3 7.3 5.5 5.5 5.5 3.6 3.6 3.6 1.8 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Year 25 and Subsequent Years (%) 0 15 0 0 0 0 0 0 0 0 0 0 0 0 20 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 0 0 0 0 0 0 0 0 0 0 0 0 20 0 0 0 0 0 0 0 0 0 0 0 0 0 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) ANNEX I - VIET NAM - 1110 HS Code Product Description 0302.13.00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ) 0302.14.00 - - Atlantic salmon (Salmo salar ) and Danube salmon (Hucho hucho ) - - Other - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae ), excluding livers and roes: 0302.19.00 0302.21.00 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis ) 0302.22.00 0302.23.00 0302.24.00 0302.29.00 - - Plaice (Pleuronectes platessa ) - - Sole (Solea spp ) - -Turbots (Psetta maxima ) - - Other - Tunas (of the genus Thunnus skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis ), excluding livers and roes: 0302.31.00 0302.32.00 0302.33.00 0302.34.00 0302.35.00 0302.36.00 0302.39.00 0302.41.00 0302.42.00 0302.43.00 0302.44.00 0302.45.00 0302.46.00 0302.47.00 - - Albacore or longfinned tunas (Thunnus alalunga ) Yellowfin tunas (Thunnus albacares ) - - Skipjack or stripe-bellied bonito - - Bigeye tunas (Thunnus obesus ) - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis ) - - Southern bluefin tunas (Thunnus maccoyii ) - - Other - Herrings (Clupea harengus, Clupea pallasii ), anchovies (Engraulis spp ), sardines (Sardina pilchardus, Sardinops spp ), sardinella (Sardinella spp ), brisling or sprats (Sprattus sprattus ), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus ), jack and horse mackerel (Trachurus spp ), cobia (Rachycentron canadum ) and swordfish (Xiphias gladius ), excluding livers and roes: - - Herrings (Clupea harengus, Clupea pallasii ) - - Anchovies (Engraulis spp ) - - Sardines (Sardina pilchardus, Sardinops spp ), sardinella (Sardinella spp ), brisling or sprats (Sprattus sprattus ) - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus ) - - Jack and horse mackerel (Trachurus spp ) - - Cobia (Rachycentron canadum ) - - Swordfish (Xiphias gladius ) Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 10 0 0 0 0 0 0 0 0 0 0 0 0 10 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 20 15 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ), 15 0 0 0 0 0 0 0 0 0 0 0 0 15 20 15 13.6 0 12.3 0 10.9 0 9.5 0 8.2 0 6.8 0 5.5 0 4.1 0 2.7 0 1.4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15 0 0 0 0 0 0 0 0 0 0 0 0 15 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 12 10.9 9.8 8.7 7.6 6.5 5.5 4.4 3.3 2.2 1.1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 0 0 0 0 0 0 0 0 0 0 0 0 15 0 0 0 0 0 0 0 0 0 0 0 0 12 12 12 10.9 10.9 10.9 9.8 9.8 9.8 8.7 8.7 8.7 7.6 7.6 7.6 6.5 6.5 6.5 5.5 5.5 5.5 4.4 4.4 4.4 3.3 3.3 3.3 2.2 2.2 2.2 1.1 1.1 1.1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 1111 HS Code Product Description Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 20 0 0 0 0 0 0 0 0 0 0 0 0 20 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12 10.9 9.8 8.7 7.6 6.5 5.5 4.4 3.3 2.2 1.1 0 0 0 0 0 0 0 12 10.9 9.8 8.7 7.6 6.5 5.5 4.4 3.3 2.2 1.1 0 0 0 0 0 0 0 12 12 10.9 10.9 9.8 9.8 8.7 8.7 7.6 7.6 6.5 6.5 5.5 5.5 4.4 4.4 3.3 3.3 2.2 2.2 1.1 1.1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae , excluding livers and roes: 0302.51.00 0302.52.00 0302.53.00 0302.54.00 0302.55.00 0302.56.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus ) Haddock (Melanogrammus aeglefinus ) - - Coalfish (Pollachius virens ) - - Hake (Merluccius spp., Urophycis spp ) Alaska Pollack (Theragra chalcogramma ) - - Blue whitings (Micromesistius poutassou, Micromesistius australis ) 0302.59.00 - - Other - Tilapias (Oreochromis spp ), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp ), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus ), eels (Anguilla spp ), Nile perch (Lates niloticus ) and snakeheads (Channa spp ), excluding livers and roes: 0302.71.00 0302.72 - - Tilapias (Oreochromis spp ) - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp ): - - - Yellowtail catfish (Pangasius pangasius ) - - - Other - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus): 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 20 20 18.2 18.2 16.4 16.4 14.5 14.5 12.7 12.7 10.9 10.9 9.1 9.1 7.3 7.3 5.5 5.5 3.6 3.6 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - - - Mrigal (Cirrhinus cirrhosus ) - - - Other - - Eels (Anguilla spp ) - - Other - Other fish, excluding livers and roes: - - Dogfish and other sharks - - Rays and skates (Rajidae ) - - Toothfish (Dissostichus spp ) - - Seabass (Dicentrarchus spp ) - - Seabream (Sparidae ) - - Other: - - - Marine fish: - - - - Longfin mojarra (Pentaprion longimanus ) Bluntnose lizardfish (Trachinocephalus myops ) - - - - Savalai hairtails (Lepturacanthus savala ), Belanger’s croakers (Johnius belangerii ), Reeve’s croakers (Chrysochir aureus ) and bigeye croakers (Pennahia anea ) 20 20 20 20 18.2 18.2 18.2 16.4 16.4 16.4 14.5 14.5 14.5 12.7 12.7 12.7 10.9 10.9 10.9 9.1 9.1 9.1 7.3 7.3 7.3 5.5 5.5 5.5 3.6 3.6 3.6 1.8 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15 12 12 12 12 10.9 10.9 10.9 10.9 9.8 9.8 9.8 9.8 8.7 8.7 8.7 8.7 7.6 7.6 7.6 7.6 6.5 6.5 6.5 6.5 5.5 5.5 5.5 5.5 4.4 4.4 4.4 4.4 3.3 3.3 3.3 3.3 2.2 2.2 2.2 2.2 1.1 1.1 1.1 1.1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12 10.9 9.8 8.7 7.6 6.5 5.5 4.4 3.3 2.2 1.1 0 0 0 0 0 0 0 12 10.9 9.8 8.7 7.6 6.5 5.5 4.4 3.3 2.2 1.1 0 0 0 0 0 0 0 12 10.9 9.8 8.7 7.6 6.5 5.5 4.4 3.3 2.2 1.1 0 0 0 0 0 0 0 12 10.9 9.8 8.7 7.6 6.5 5.5 4.4 3.3 2.2 1.1 0 0 0 0 0 0 0 0302.72.10 0302.72.90 0302.73 0302.73.10 0302.73.90 0302.74.00 0302.79.00 0302.81.00 0302.82.00 0302.83.00 0302.84.00 0302.85.00 0302.89.12 0302.89.13 0302.89.14 0302.89.15 - - - - Indian mackerel (Rastrelliger kanagurta ) and island mackerel (Rastrelliger faughni ) ANNEX I - VIET NAM - 1112 HS Code Product Description 0302.89.16 - - - - Torpedo scads (Megalaspis cordyla ), spotted sicklefish (Drepane punctata ) and great barracudas (Sphyraena barracuda ) 0302.89.17 - - - - Silver pomfrets (Pampus argenteus ) and black pomfrets (Parastromatus niger ) - - - - Mangrove red snappers (Lutjanus argentimaculatus ) - - - - Other - - - Other: - - - - Rohu (Labeo rohita ), catla (Catla catla ) and swamp barb (Puntius chola ) 0302.89.18 0302.89.19 0302.89.22 0302.89.24 0302.89.26 0302.89.27 0302.89.28 - - - - Snakeskin gourami (Trichogaster pectoralis ) - - - - Indian threadfins (Polynemus indicus ) and silver grunts (pomadasys argenteus ) - - - - Hilsa shad (Tenualosa ilisha ) - - - - Wallago (Wallago attu ) and giant river-catfish (Sperata seenghala ) 0302.89.29 0302.90.00 - - - - Other - Livers and roes 03.03 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 12 10.9 9.8 8.7 7.6 6.5 5.5 4.4 3.3 2.2 1.1 0 0 0 0 0 0 0 12 10.9 9.8 8.7 7.6 6.5 5.5 4.4 3.3 2.2 1.1 0 0 0 0 0 0 0 12 12 10.9 10.9 9.8 9.8 8.7 8.7 7.6 7.6 6.5 6.5 5.5 5.5 4.4 4.4 3.3 3.3 2.2 2.2 1.1 1.1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 20 20 18.2 18.2 16.4 16.4 14.5 14.5 12.7 12.7 10.9 10.9 9.1 9.1 7.3 7.3 5.5 5.5 3.6 3.6 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 20 18.2 18.2 16.4 16.4 14.5 14.5 12.7 12.7 10.9 10.9 9.1 9.1 7.3 7.3 5.5 5.5 3.6 3.6 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15 0 0 0 0 0 0 0 0 0 0 0 0 12 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 10 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 20 15 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - Salmonidae, excluding livers and roes: 0303.11.00 0303.12.00 0303.13.00 0303.14.00 - - Sockeye salmon (red salmon) (Oncorhynchus nerka ) - - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ) - - Atlantic salmon (Salmo salar ) and Danube salmon (Hucho hucho ) - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster ) 0303.19.00 - - Other - Tilapias (Oreochromis spp ), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp ), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus ), eels (Anguilla spp ), Nile perch (Lates niloticus ) and snakeheads (Channa spp ), excluding livers and roes 0303.23.00 0303.24.00 0303.25.00 - - Tilapias (Oreochromis spp ) - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp ) - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) 0303.26.00 - - Eels (Anguilla spp ) ANNEX I - VIET NAM - 1113 HS Code Product Description 0303.29.00 - - Other - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae ), excluding livers and roes: 0303.31.00 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis ) 0303.32.00 0303.33.00 0303.34.00 0303.39.00 - - Plaice (Pleuronectes platessa ) - - Sole (Solea spp ) - - Turbots (Psetta maxima ) - - Other - Tunas (of the genus Thunnus skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis ), excluding livers and roes: 0303.41.00 0303.42.00 - - Albacore or longfinned tunas (Thunnus alalunga ) - - Yellowfin tunas (Thunnus albacares ) 0303.43.00 0303.44.00 0303.45.00 - - Skipjack or stripe-bellied bonito - - Bigeye tunas (Thunnus obesus ) - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis ) 0303.46.00 - - Southern bluefin tunas (Thunnus maccoyii ) - - Other - Herrings (Clupea harengus, Clupea pallasii ), sardines (Sardina pilchardus, Sardinops spp ), sardinella (Sardinella spp ), brisling or sprats (Sprattus sprattus ), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus ), jack and horse mackerel (Trachurus spp ), cobia (Rachycentron canadum ) and swordfish (Xiphias gladius ), excluding livers and roes: 0303.49.00 0303.51.00 0303.53.00 0303.54.00 0303.55.00 0303.56.00 0303.57.00 0303.63.00 0303.64.00 0303.65.00 0303.66.00 - - Herrings (Clupea harengus, Clupea pallasii ) - - Sardines (Sardina pilchardus, Sardinops spp ), sardinella (Sardinella spp ), brisling or sprats (Sprattus sprattus ) - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus ) - - Jack and horse mackerel (Trachurus spp ) - - Cobia (Rachycentron canadum ) - - Swordfish (Xiphias gladius ) - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae , excluding livers and roes: - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus ) Haddock (Melanogrammus aeglefinus ) - - Coalfish (Pollachius virens ) - - Hake (Merluccius spp., Urophycis spp ) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 Year 25 and Subsequent Years (%) 12 20 20 15 15 10.9 18.2 18.2 13.6 13.6 9.8 16.4 16.4 12.3 12.3 8.7 14.5 14.5 10.9 10.9 7.6 12.7 12.7 9.5 9.5 6.5 10.9 10.9 8.2 8.2 5.5 9.1 9.1 6.8 6.8 4.4 7.3 7.3 5.5 5.5 3.3 5.5 5.5 4.1 4.1 2.2 3.6 3.6 2.7 2.7 1.1 1.8 1.8 1.4 1.4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12 0 0 0 0 0 0 0 0 0 0 0 0 20 15 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14 0 0 0 0 0 0 0 0 0 0 0 0 15 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0 0 0 0 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 13 11.8 10.6 9.5 8.3 7.1 5.9 4.7 3.5 2.4 1.2 0 0 0 0 0 0 0 10 10 10 9.1 9.1 9.1 8.2 8.2 8.2 7.3 7.3 7.3 6.4 6.4 6.4 5.5 5.5 5.5 4.5 4.5 4.5 3.6 3.6 3.6 2.7 2.7 2.7 1.8 1.8 1.8 0.9 0.9 0.9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14 0 0 0 0 0 0 0 0 0 0 0 0 14 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12 0 0 0 0 0 0 0 0 0 0 0 0 Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) ), ANNEX I - VIET NAM - 1114 HS Code 0303.67.00 0303.68.00 Product Description Alaska Pollack (Theragra chalcogramma ) - - Blue whitings (Micromesistius poutassou, Micromesistius australis ) 0303.69.00 - - Other - Other fish, excluding livers and roes: 0303.81.00 0303.82.00 0303.83.00 0303.84.00 0303.89 - - Dogfish and other sharks - - Rays and skates (Rajidae ) - - Toothfish (Dissostichus spp ) - - Seabass (Dicentrarchus spp ) - - Other: - - - Marine fish: - - - - Longfin mojarra (Pentaprion longimanus ) Bluntnose lizardfish (Trachinocephalus myops ) - - - - Savalai hairtails (Lepturacanthus savala ), Belanger’s croakers (Johnius belangerii ), Reeve’s croakers (Chrysochir aureus ) and bigeye croakers (Pennahia anea ) 0303.89.12 0303.89.13 0303.89.14 0303.89.15 0303.89.16 0303.89.17 0303.89.18 0303.89.19 0303.89.22 0303.89.24 0303.89.26 0303.89.27 0303.89.28 - - - - Indian mackerel (Rastrelliger kanagurta ) and island mackerel (Rastrelliger faughni ) - - - - Torpedo scads (Megalaspis cordyla ), spotted sicklefish (Drepane punctata ) and great barracudas (Sphyraena barracuda ) - - - - Silver pomfrets (Pampus argenteus ) and black pomfrets (Parastromatus niger ) - - - - Mangrove red snappers (Lutjanus argentimaculatus ) - - - - Other - - - Other: - - - - Rohu (Labeo rohita ), catla (Catla catla ) and swamp barb (Puntius chola ) - - - - Snakeskin gourami (Trichogaster pectoralis ) - - - - Indian threadfins (Polynemus indicus ) and silver grunts (pomadasys argenteus ) - - - - Hilsa shad (Tenualosa ilisha ) - - - - Wallago (Wallago attu ) and giant river-catfish (Sperata seenghala ) 0303.89.29 0303.90 0303.90.10 0303.90.20 - - - - Other - Livers and roes: - - Livers - - Roes 03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0 0 0 0 10 10 9.1 9.1 8.2 8.2 7.3 7.3 6.4 6.4 5.5 5.5 4.5 4.5 3.6 3.6 2.7 2.7 1.8 1.8 0.9 0.9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15 10 10 20 9.1 9.1 0 8.2 8.2 0 7.3 7.3 0 6.4 6.4 0 5.5 5.5 0 4.5 4.5 0 3.6 3.6 0 2.7 2.7 0 1.8 1.8 0 0.9 0.9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0 0 0 0 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0 0 0 0 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0 0 0 0 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0 0 0 0 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0 0 0 0 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0 0 0 0 10 10 9.1 9.1 8.2 8.2 7.3 7.3 6.4 6.4 5.5 5.5 4.5 4.5 3.6 3.6 2.7 2.7 1.8 1.8 0.9 0.9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 20 20 18.2 18.2 16.4 16.4 14.5 14.5 12.7 12.7 10.9 10.9 9.1 9.1 7.3 7.3 5.5 5.5 3.6 3.6 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 18.2 18.2 16.4 16.4 14.5 14.5 12.7 12.7 10.9 10.9 9.1 9.1 7.3 7.3 5.5 5.5 3.6 3.6 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 1115 HS Code 9105.21.00 9105.29.00 9105.91 9105.91.10 9105.91.90 9105.99 9105.99.10 9105.99.90 Product Description - - Electrically operated - - Other - Other: - - Electrically operated: - - - Marine chronometers - - - Other - - Other: - - - Marine chronometers - - - Other Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 25 25 22.7 22.7 20.5 20.5 18.2 18.2 15.9 15.9 13.6 13.6 11.4 11.4 9.1 9.1 6.8 6.8 4.5 4.5 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Year 25 and Subsequent Years (%) 0 10 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) 91.06 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, timerecorders) 9106.10.00 9106.90 9106.90.10 9106.90.90 - Time-registers; time-recorders - Other: - - Parking meters - - Other 9107.00.00 Time switches with clock or watch movement or with synchronous motor 0 0 0 0 0 0 0 0 0 0 0 0 Watch movements, complete and assembled - Electrically operated: - - With mechanical display only or with a device to which a mechanical display can be incorporated - - With opto-electronic display only - - Other - With automatic winding - Other 20 20 20 20 20 18.2 18.2 18.2 18.2 18.2 16.4 16.4 16.4 16.4 16.4 14.5 14.5 14.5 14.5 14.5 12.7 12.7 12.7 12.7 12.7 10.9 10.9 10.9 10.9 10.9 9.1 9.1 9.1 9.1 9.1 7.3 7.3 7.3 7.3 7.3 5.5 5.5 5.5 5.5 5.5 3.6 3.6 3.6 3.6 3.6 1.8 1.8 1.8 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Clock movements, assembled - Electrically operated - Other 20 20 18.2 18.2 16.4 16.4 14.5 14.5 12.7 12.7 10.9 10.9 9.1 9.1 7.3 7.3 5.5 5.5 3.6 3.6 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 20 20 18.2 18.2 18.2 18.2 16.4 16.4 16.4 16.4 14.5 14.5 14.5 14.5 12.7 12.7 12.7 12.7 10.9 10.9 10.9 10.9 9.1 9.1 9.1 9.1 7.3 7.3 7.3 7.3 5.5 5.5 5.5 5.5 3.6 3.6 3.6 3.6 1.8 1.8 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 20 20 20 18.2 18.2 18.2 16.4 16.4 16.4 14.5 14.5 14.5 12.7 12.7 12.7 10.9 10.9 10.9 9.1 9.1 9.1 7.3 7.3 7.3 5.5 5.5 5.5 3.6 3.6 3.6 1.8 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 91.08 9108.11.00 9108.12.00 9108.19.00 9108.20.00 9108.90.00 91.09 9109.10.00 9109.90.00 91.10 complete and Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements 9110.11.00 - Of watches: - - Complete movements, unassembled or partly assembled (movement sets) 9110.12.00 9110.19.00 9110.90.00 - - Incomplete movements, assembled - - Rough movements - Other 91.11 9111.10.00 Watch cases and parts thereof - Cases of precious metal or of metal clad with precious metal - Cases of base metal, whether or not gold- or silver-plated - Other cases - Parts 9111.20.00 9111.80.00 9111.90.00 91.12 9112.20.00 Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof - Cases ANNEX I - VIET NAM - 1480 9112.90.00 - Parts 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 Year 25 and Subsequent Years (%) 91.13 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 9113.90.00 Watch straps, watch bands and watch bracelets, and parts thereof - Of precious metal or of metal clad with precious metal - Of base metal, whether or not gold- or silver-plated - Other 20 20 18.2 18.2 16.4 16.4 14.5 14.5 12.7 12.7 10.9 10.9 9.1 9.1 7.3 7.3 5.5 5.5 3.6 3.6 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 91.14 9114.10.00 9114.30.00 9114.40.00 9114.90.00 Other clock or watch parts - Springs, including hair-springs - Dials - Plates and bridges - Other 20 20 20 20 18.2 18.2 18.2 18.2 16.4 16.4 16.4 16.4 14.5 14.5 14.5 14.5 12.7 12.7 12.7 12.7 10.9 10.9 10.9 10.9 9.1 9.1 9.1 9.1 7.3 7.3 7.3 7.3 5.5 5.5 5.5 5.5 3.6 3.6 3.6 3.6 1.8 1.8 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 92 Chapter 92 - Musical instruments; parts and accessories of such articles 92.01 Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments - Upright pianos - Grand pianos - Other 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas) 0 0 0 0 0 0 0 0 0 0 0 0 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) - Keyboard instruments, other than accordions - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code 9113.10.00 9113.20.00 9201.10.00 9201.20.00 9201.90.00 Product Description 92.02 Other string musical instruments (for example, guitars, violins, harps) 9202.10.00 9202.90.00 - Played with a bow - Other 92.05 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 9205.10.00 9205.90 9205.90.10 - Brass-wind instruments - Other: - - Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds - - Other 9205.90.90 9206.00.00 92.07 9207.10.00 9207.90.00 92.08 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouthblown sound signalling instruments 9208.10.00 - Musical boxes Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) ANNEX I - VIET NAM - 1481 HS Code 9208.90 9208.90.10 9208.90.90 Product Description - Other: - - Decoy calls, whistles, call horns and other mouth-blown sound signalling instruments - - Other 92.09 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 9209.30.00 - Musical instrument strings - Other: - - Parts and accessories for pianos: - - - Strung backs, keyboards and metal frames for upright pianos - - - Other - - Parts and accessories for the musical instruments of heading 92.02 - - Parts and accessories for the musical instruments of heading 92.07 - - Other 9209.91 9209.91.10 9209.91.90 9209.92.00 9209.94.00 9209.99.00 93 Chapter 93 - Arms and ammunition; parts and accessories thereof 93.01 Military weapons, other than revolvers, pistols and the arms of heading 93.07 - Artillery weapons (for example, guns, howitzers and mortars) - Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors - Other 9301.10.00 9301.20.00 9301.90.00 9302.00.00 Revolvers and pistols, other than those of heading 93.03 or 93.04 93.03 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, linethrowing guns) 9303.10.00 9303.20.00 - Muzzle-loading firearms - Other sporting, hunting or targetshooting shotguns, including combination shotgun-rifles - Other sporting, hunting or targetshooting rifles - Other 9303.30.00 9303.90.00 93.04 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07 9304.00.10 - Air guns, operating at a pressure of less than kgf/cm2 - Other 9304.00.90 Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U ANNEX I - VIET NAM - 1482 HS Code 93.05 9305.10.00 9305.20.00 9305.91 9305.91.10 9305.91.90 9305.99 9305.99.11 9305.99.19 9305.99.91 9305.99.99 93.06 9306.21.00 9306.29.00 9306.30 9306.30.11 9306.30.19 9306.30.20 9306.30.91 9306.30.99 9306.90.00 9307.00.00 Product Description Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U 0 0 0 0 0 0 0 0 0 0 0 0 0 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 12.5 12.5 12.5 12.5 12.5 12.5 - Shotgun cartridges and parts thereof; air gun pellets: - - Cartridges - - Other - Other cartridges and parts thereof: - - For revolvers and pistols of heading 93.02: - - - 22 calibre cartridges - - - Other - - Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof - - Other: - - - 22 calibre cartridges - - - Other - Other Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor 94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof - Seats of a kind used for aircraft - Seats of a kind used for motor vehicles: - - For vehicles of heading 87.02, 87.03 or 87.04 - - Other - Swivel seats with variable height adjustment 9401.20.90 9401.30.00 Year (%) Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads Chapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings 9401.20.10 Year (%) - Other: - - Of military weapons of heading 93.01: - - - Of leather or textile material - - - Other - - Other: - - - Of goods of subheading 9304.00.90: - - - - Of leather or textile material - - - - Other - - - Other: - - - - Of leather or textile material - - - - Other Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Year (%) Parts and accessories of articles of headings 93.01 to 93.04 - Of revolvers or pistols - Of shotguns or rifles of heading 93.03 94 9401.10.00 9401.20 Base rate (%) ANNEX I - VIET NAM - 1483 HS Code 9401.40.00 9401.51.00 9401.59.00 9401.61.00 9401.69.00 9401.71.00 9401.79.00 9401.80.00 9401.90 9401.90.10 9401.90.31 9401.90.39 9401.90.40 9401.90.92 9401.90.99 Product Description - Seats other than garden seats or camping equipment, convertible into beds - Seats of cane, osier, bamboo or similar materials: - - Of bamboo or rattan - - Other - Other seats, with wooden frames: - - Upholstered - - Other - Other seats, with metal frames: - - Upholstered - - Other - Other seats - Parts: - - Of seats of subheading 9401.10.00 - - Of seats of subheading 9401.20: - - - Headrest stiffeners for seats of subheading 9401.20.10 - - - Other - - Of seats of subheading 9401.30.00 - - Other: - - - Of plastics - - - Other 94.02 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles 9402.10 9402.90.90 - Dentists’, barbers’ or similar chairs and parts thereof: - - Dentists' chairs and parts thereof - - Barbers’ chairs and parts thereof - - Other - Other: - - Furniture specially designed for medical, surgical or veterinary purposes and parts thereof - - Other 94.03 9403.10.00 Other furniture and parts thereof - Metal furniture of a kind used in offices 9403.20 9403.20.10 9403.20.90 9403.30.00 - Other metal furniture: - - Fume cupboards - - Other - Wooden furniture of a kind used in offices - Wooden furniture of a kind used in the kitchen - Wooden furniture of a kind used in the bedroom - Other wooden furniture: - - Fume cupboards - - Other - Furniture of plastics: - - Baby walkers - - Fume cupboards - - Other - Furniture of other materials, including cane, osier, bamboo or similar materials: 9402.10.10 9402.10.30 9402.10.90 9402.90 9402.90.10 9403.40.00 9403.50.00 9403.60 9403.60.10 9403.60.90 9403.70 9403.70.10 9403.70.20 9403.70.90 Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 25 25 22.7 22.7 20.5 20.5 18.2 18.2 15.9 15.9 13.6 13.6 11.4 11.4 9.1 9.1 6.8 6.8 4.5 4.5 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 25 22.7 22.7 20.5 20.5 18.2 18.2 15.9 15.9 13.6 13.6 11.4 11.4 9.1 9.1 6.8 6.8 4.5 4.5 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 25 25 22.7 22.7 22.7 20.5 20.5 20.5 18.2 18.2 18.2 15.9 15.9 15.9 13.6 13.6 13.6 11.4 11.4 11.4 9.1 9.1 9.1 6.8 6.8 6.8 4.5 4.5 4.5 2.3 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 20 20 18.2 18.2 16.4 16.4 14.5 14.5 12.7 12.7 10.9 10.9 9.1 9.1 7.3 7.3 5.5 5.5 3.6 3.6 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 15 15 10 14.1 9.4 13.1 8.8 12.2 8.1 11.3 7.5 10.3 6.9 9.4 6.3 8.4 5.6 7.5 6.6 4.4 5.6 3.8 4.7 3.1 3.8 2.5 2.8 1.9 1.9 1.3 0.9 0.6 0 0 0 0 0 0 0 0 0 0 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 12.5 12.5 12.5 12.5 12.5 12.5 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 12.5 12.5 12.5 12.5 12.5 12.5 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 12.5 12.5 12.5 12.5 12.5 12.5 20 25 18.2 22.7 16.4 20.5 14.5 18.2 12.7 15.9 10.9 13.6 9.1 11.4 7.3 9.1 5.5 6.8 3.6 4.5 1.8 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 20 20 22.7 18.2 18.2 20.5 16.4 16.4 18.2 14.5 14.5 15.9 12.7 12.7 13.6 10.9 10.9 11.4 9.1 9.1 9.1 7.3 7.3 6.8 5.5 5.5 4.5 3.6 3.6 2.3 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 1484 HS Code 9403.81.00 9403.89 9403.89.10 9403.89.90 9403.90 9403.90.10 9403.90.90 Product Description - - Of bamboo or rattan - - Other: - - - Fume cupboards - - - Other - Parts: - - Of baby walkers of subheading 9403.70.10 - - Other 94.04 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered 9404.10.00 - Mattress supports - Mattresses: - - Of cellular rubber or plastics, whether or not covered - - Of other materials: - - - Spring mattresses - - - Other, hyperthermia / hypothermia type - - - Other - Sleeping bags - Other: - - Quilts, bedspreads and mattressprotectors - - Other 9404.21.00 9404.29 9404.29.10 9404.29.20 9404.29.90 9404.30.00 9404.90 9404.90.10 9404.90.90 94.05 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included 9405.10 - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: 9405.10.20 - - Lamps for operating rooms - - Other: - - - Spotlights - - - Fluorescent lamps and lighting fittings - - - Other - Electric table, desk, bedside or floorstanding lamps: - - Lamps for operating rooms - - Other - Lighting sets of a kind used for Christmas trees - Other electric lamps and lighting fittings: - - Searchlights - - Other spotlights - - Other, of a kind used for lighting public open spaces or thoroughfares - - Other exterior lighting 9405.10.30 9405.10.40 9405.10.90 9405.20 9405.20.10 9405.20.90 9405.30.00 9405.40 9405.40.20 9405.40.40 9405.40.50 9405.40.60 Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 Year 25 and Subsequent Years (%) 20 25 18.2 22.7 16.4 20.5 14.5 18.2 12.7 15.9 10.9 13.6 9.1 11.4 7.3 9.1 5.5 6.8 3.6 4.5 1.8 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 18.2 18.2 16.4 16.4 14.5 14.5 12.7 12.7 10.9 10.9 9.1 9.1 7.3 7.3 5.5 5.5 3.6 3.6 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 0 0 0 0 0 0 0 0 0 0 0 0 25 0 0 0 0 0 0 0 0 0 0 0 0 Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) 25 0 0 0 0 0 0 0 0 0 0 0 0 25 25 25 22.7 22.7 20.5 20.5 18.2 18.2 15.9 15.9 13.6 13.6 11.4 11.4 9.1 9.1 6.8 6.8 4.5 4.5 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 30 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 1485 HS Code Product Description 9405.40.70 - - Non-flashing aerodrome beacons; lamps for railway rolling stock, locomotives, aircraft, ships, or lighthouses, of base metal 9405.40.80 - - Pilot lamps with fittings for electrothermic domestic appliances of heading 85.16 - - Other: - - - Fibre-optic headband lamps of a kind designed for medical use - - - Other - Non-electrical lamps and lighting fittings: - - Of oil-burning type: - - - Of brass of a kind used for religious rites - - - Other - - Hurricane lamps - - Other - Illuminated signs, illuminated nameplates and the like: - - Warning signs, street name signs, road and traffic signs - - Other - Parts: - - Of glass: - - - For lamps for operating rooms - - - For spotlights - - - Globes or chimneys - - - For searchlights - - - Other - - Of plastics: - - - For lamps for operating rooms - - - For spotlights - - - For searchlights - - - Other - - Other: - - - Lampshades of textile material - - - Lampshades of other material - - - Of lamps of subheading 9405.50.11 or 9405.50.19 - - - For searchlights or spotlights - - - Other 9405.40.91 9405.40.99 9405.50 9405.50.11 9405.50.19 9405.50.40 9405.50.90 9405.60 9405.60.10 9405.60.90 9405.91 9405.91.10 9405.91.20 9405.91.40 9405.91.50 9405.91.90 9405.92 9405.92.10 9405.92.20 9405.92.30 9405.92.90 9405.99 9405.99.10 9405.99.20 9405.99.30 9405.99.40 9405.99.90 94.06 9406.00.11 9406.00.19 9406.00.92 9406.00.94 9406.00.95 9406.00.96 9406.00.99 Prefabricated buildings - Greenhouses fitted with mechanical or thermal equipment: - - Of plastics - - Other - Other prefabricated buildings: - - Of wood - - Of iron or steel - - Of plastics or of aluminium - - Of concrete or of artificial stone - - Other 95 Chapter 95 - Toys, games and sports requisites; parts and accessories thereof 95.03 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 25 25 22.7 22.7 22.7 20.5 20.5 20.5 18.2 18.2 18.2 15.9 15.9 15.9 13.6 13.6 13.6 11.4 11.4 11.4 9.1 9.1 9.1 6.8 6.8 6.8 4.5 4.5 4.5 2.3 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 0 18.2 0 0 16.4 0 0 14.5 0 0 12.7 0 0 10.9 0 0 9.1 0 0 7.3 0 0 5.5 0 0 3.6 0 0 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 11.3 11.3 15 15 15 15 15 15 13.6 15 15 13.6 15 12.3 15 15 12.3 15 10.9 15 15 10.9 15 9.5 15 15 9.5 15 8.2 15 15 8.2 15 6.8 15 15 6.8 15 5.5 15 15 5.5 15 4.1 15 15 4.1 15 2.7 15 15 2.7 15 1.4 15 15 1.4 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 11.3 11.3 11.3 ANNEX I - VIET NAM - 1486 HS Code 9503.00.10 9503.00.21 9503.00.22 9503.00.29 9503.00.30 9503.00.40 9503.00.50 9503.00.60 9503.00.70 9503.00.91 Product Description - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages - Dolls: - - Dolls, whether or not dressed - - Parts and accessories: - - - Garments and garment accessories; footwear and headgear - - - Other - Electric trains, including tracks, signals and other accessories therefor - Reduced size ("scale") models and similar recreational models, working or not - Other construction sets and constructional toys, of materials other than plastics - Stuffed toys representing animals or non-human creatures - Puzzles of all kinds - Other: - - Numerical, alphabetical or animal blocks or cut-outs; word builder sets; word making and talking sets; toy printing sets ; toy counting frames (abaci); toy sewing machines; toy typewriters 9503.00.92 9503.00.93 9503.00.99 - - Skipping ropes - - Marbles - - Other 95.04 Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment 9504.20 - Articles and accessories for billiards of all kinds: - - Tables for billiards of all kinds - - Billiard chalks - - Other - Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment: 9504.20.20 9504.20.30 9504.20.90 9504.30 9504.30.10 9504.30.20 9504.30.90 9504.40.00 9504.50.00 - - Pintables or slot machines - - Parts of wood, paper or plastics - - Other - Playing cards - Video game consoles and machines, other than those of subheading 9504.30 9504.90 9504.90.10 9504.90.20 - Other: - - Bowling requisites of all kinds - - Darts and parts and accessories therefor Gambling equipment and paraphernalia: - - - Tables designed for use with casino games - - - Other - - Other: - - - Tables designed for games: - - - - Of wood or of plastics - - - - Other - - - Other: 9504.90.31 9504.90.39 9504.90.92 9504.90.93 Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 10 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 10 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0 0 0 0 20 10 18.2 9.1 16.4 8.2 14.5 7.3 12.7 6.4 10.9 5.5 9.1 4.5 7.3 3.6 5.5 2.7 3.6 1.8 1.8 0.9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 20 20 18.2 18.2 18.2 18.2 16.4 16.4 16.4 16.4 14.5 14.5 14.5 14.5 12.7 12.7 12.7 12.7 10.9 10.9 10.9 10.9 9.1 9.1 9.1 9.1 7.3 7.3 7.3 7.3 5.5 5.5 5.5 5.5 3.6 3.6 3.6 3.6 1.8 1.8 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 20 25 22.7 18.2 22.7 20.5 16.4 20.5 18.2 14.5 18.2 15.9 12.7 15.9 13.6 10.9 13.6 11.4 9.1 11.4 9.1 7.3 9.1 6.8 5.5 6.8 4.5 3.6 4.5 2.3 1.8 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 20 25 0 22.7 0 20.5 0 18.2 0 15.9 0 13.6 0 11.4 0 9.1 0 6.8 0 4.5 0 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 0 0 0 0 0 0 0 0 0 0 0 0 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 25 25 22.7 22.7 20.5 20.5 18.2 18.2 15.9 15.9 13.6 13.6 11.4 11.4 9.1 9.1 6.8 6.8 4.5 4.5 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 1487 9504.90.94 9504.90.99 - - - - Of wood or of plastics - - - - Other 25 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Year 25 and Subsequent Years (%) 0 95.05 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes - Articles for Christmas festivities - Other 25 25 25 22.7 25 20.5 25 18.2 25 15.9 25 13.6 25 11.4 25 9.1 25 6.8 25 4.5 25 2.3 25 25 25 25 25 25 25 25 25 12.5 12.5 12.5 12.5 12.5 12.5 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HS Code 9505.10.00 9505.90.00 95.06 9506.11.00 9506.12.00 9506.19.00 9506.21.00 9506.29.00 9506.31.00 9506.32.00 9506.39.00 9506.40 9506.40.10 9506.40.90 9506.51.00 9506.59.00 9506.61.00 9506.62.00 9506.69.00 9506.70.00 9506.91.00 9506.99.00 Product Description Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools - Snow-skis and other snow-ski equipment: - - Skis - - Ski-fastenings (ski-bindings) - - Other - Water-skis, surf-boards, sailboards and other water-sport equipment: - - Sailboards - - Other - Golf clubs and other golf equipment: - - Clubs, complete - - Balls - - Other - Articles and equipment for tabletennis: - - Tables - - Other - Tennis, badminton or similar rackets, whether or not strung: - - Lawn-tennis rackets, whether or not strung - - Other - Balls, other than golf balls and tabletennis balls: - - Lawn-tennis balls - - Inflatable - - Other - Ice skates and roller skates, including skating boots with skates attached - Other: - - Articles and equipment for general physical exercise, gymnastics or athletics - - Other 95.07 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites 9507.10.00 9507.20.00 9507.30.00 9507.90.00 - Fishing rods - Fish-hooks, whether or not snelled - Fishing reels - Other ANNEX I - VIET NAM - 1488 HS Code 95.08 9508.10.00 9508.90.00 Product Description Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses and travelling menageries; travelling theatres - Travelling circuses and travelling menageries - Other 96 Chapter 96 Miscellaneous manufactured articles 96.01 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) 9601.10.00 9601.90 9601.90.10 - Worked ivory and articles of ivory - Other: - - Worked mother-of-pearl or tortoiseshell and articles of the foregoing - - Other: - - - Cigar or cigarette cases, tobacco jars; ornamental articles - - - Other 9601.90.91 9601.90.99 96.02 Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin 9602.00.10 - Gelatin capsules for pharmaceutical products - Cigar or cigarette cases, tobacco jars; ornamental articles - Other 9602.00.20 9602.00.90 96.03 Brooms, brushes (including brushes consituting parts of machines, appliances or vehicles), handoperated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) 9603.10 - Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles: 9603.10.10 9603.10.20 - - Brushes - - Brooms - Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: 9603.21.00 - - Tooth brushes, including dental-plate brushes Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 10 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 25 25 22.7 22.7 20.5 20.5 18.2 18.2 15.9 15.9 13.6 13.6 11.4 11.4 9.1 9.1 6.8 6.8 4.5 4.5 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0 0 0 0 20 20 18.2 18.2 16.4 16.4 14.5 14.5 12.7 12.7 10.9 10.9 9.1 9.1 7.3 7.3 5.5 5.5 3.6 3.6 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 1489 HS Code 9603.29.00 9603.30.00 9603.40.00 9603.50.00 Product Description - - Other - Artists’ brushes, writing brushes and similar brushes for the application of cosmetics - Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers 9603.90.40 9603.90.90 - Other brushes constituting parts of machines, appliances or vehicles - Other: - - Prepared knots and tufts for broom or brush making - - Hand-operated mechanical floor sweepers, not motorised - - Other brushes - - Other 96.04 9604.00.10 9604.00.90 Hand sieves and hand riddles - Of metal - Other 9605.00.00 Travel sets for personal toilet, sewing or shoe or clothes cleaning 9603.90 9603.90.10 9603.90.20 96.06 9606.10 9606.10.10 9606.10.90 9606.21.00 9606.22.00 9606.29.00 9606.30 9606.30.10 9606.30.90 96.07 9607.11.00 9607.19.00 9607.20.00 Buttons, press-fasteners, snapfasteners and press-studs, button moulds and other parts of these articles; button blanks - Press-fasteners, snap-fasteners and press-studs and parts therefor: - - Of plastics - - Other - Buttons: - - Of plastics, not covered with textile material - - Of base metal, not covered with textile material - - Other - Button moulds and other parts of buttons; button blanks: - - Of plastics - - Other Slide fasteners and parts thereof - Slide fasteners: - - Fitted with chain scoops of base metal - - Other - Parts 96.08 Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09 9608.10 9608.10.10 9608.10.90 9608.20.00 - Ball point pens: - - Of plastics - - Other - Felt tipped and other porous-tipped pens and markers Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 Year 25 and Subsequent Years (%) 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) 25 0 0 0 0 0 0 0 0 0 0 0 0 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 25 0 0 0 0 0 0 0 0 0 0 0 0 25 25 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 0 0 0 0 0 0 0 0 0 0 0 0 25 25 22.7 22.7 20.5 20.5 18.2 18.2 15.9 15.9 13.6 13.6 11.4 11.4 9.1 9.1 6.8 6.8 4.5 4.5 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 18.8 25 25 25 22.7 25 20.5 25 18.2 25 15.9 25 13.6 25 11.4 25 9.1 25 6.8 25 4.5 25 2.3 25 25 25 25 25 25 25 25 25 25 25 25 25 25 18.8 25 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 15 20 20 13.6 20 20 12.3 20 20 10.9 20 20 9.5 20 20 8.2 20 20 6.8 20 20 5.5 20 20 4.1 20 20 2.7 20 20 1.4 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 25 25 22.7 22.7 20.5 20.5 18.2 18.2 15.9 15.9 13.6 13.6 11.4 11.4 9.1 9.1 6.8 6.8 4.5 4.5 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 ANNEX I - VIET NAM - 1490 HS Code 9608.30 Product Description 9608.99.91 - Fountain pens, stylograph pens and other pens: - - Indian ink drawing pens - - Other - Propelling or sliding pencils - Sets of articles from two or more of the foregoing subheadings - Refills for ball point pens, comprising the ball point and ink-reservoir: - - Of plastics - - Other - Other: - - Pen nibs and nib points: - - - Of gold or gold-plated - - - Other - - Other: - - - Duplicating stylos - - - Other: - - - - Parts of ball point pens, of plastics 9608.99.99 - - - - Other 96.09 Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks 9609.10 - Pencils and crayons, with lead encased in a rigid sheath: - - Black pencils - - Other - Pencil leads, black or coloured - Other: - - Slate pencils for school slates - - Pencils and crayons other than those of subheading 9609.10 - - Other: - - - Writing or drawing chalks - - - Other 9608.30.10 9608.30.90 9608.40.00 9608.50.00 9608.60 9608.60.10 9608.60.90 9608.91 9608.91.10 9608.91.90 9608.99 9608.99.10 9609.10.10 9609.10.90 9609.20.00 9609.90 9609.90.10 9609.90.30 9609.90.91 9609.90.99 96.10 9610.00.10 9610.00.90 9611.00.00 Slates and boards, with writing or drawing surfaces, whether or not framed - School slates - Other Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 25 25 25 22.7 0 20.5 0 18.2 0 15.9 0 13.6 0 11.4 0 9.1 0 6.8 0 4.5 0 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 0 0 0 0 0 0 0 0 0 0 0 0 10 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 0 0 0 0 0 0 0 0 0 0 0 0 25 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 25 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 0 0 0 0 0 0 0 0 0 0 0 0 25 0 0 0 0 0 0 0 0 0 0 0 0 25 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 0 0 0 0 0 0 0 0 0 0 0 0 10 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks 96.12 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes 9612.10 9612.10.10 9612.10.90 9612.20.00 - Ribbons: - - Of textile fabric - - Other - Ink-pads ANNEX I - VIET NAM - 1491 HS Code 96.13 9613.10 9613.10.10 9613.10.90 9613.20 9613.20.10 9613.20.90 9613.80 9613.80.10 9613.80.20 9613.80.30 9613.80.90 9613.90 9613.90.10 Product Description Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks - Pocket lighters, gas fuelled, nonrefillable: - - Of plastics - - Other - Pocket lighters, gas fuelled, refillable: - - Of plastics - - Other - Other lighters: - - Piezo-electric lighters for stoves and ranges - - Cigarette lighters or table lighters of plastics - - Cigarette lighters or table lighters, other than of plastics - - Other - Parts: - - Refillable cartridges or other receptacles, which constitute parts of mechanical lighters, containing liquid fuel Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 25 25 22.7 22.7 20.5 20.5 18.2 18.2 15.9 15.9 13.6 13.6 11.4 11.4 9.1 9.1 6.8 6.8 4.5 4.5 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 25 22.7 22.7 20.5 20.5 18.2 18.2 15.9 15.9 13.6 13.6 11.4 11.4 9.1 9.1 6.8 6.8 4.5 4.5 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 25 25 22.7 22.7 20.5 20.5 18.2 18.2 15.9 15.9 13.6 13.6 11.4 11.4 9.1 9.1 6.8 6.8 4.5 4.5 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9613.90.90 - - Other 25 25 22.7 22.7 20.5 20.5 18.2 18.2 15.9 15.9 13.6 13.6 11.4 11.4 9.1 9.1 6.8 6.8 4.5 4.5 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 96.14 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - Roughly shaped blocks of wood or root for the manufacture of pipes - Other 25 25 22.7 22.7 20.5 20.5 18.2 18.2 15.9 15.9 13.6 13.6 11.4 11.4 9.1 9.1 6.8 6.8 4.5 4.5 2.3 2.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 20 18.2 18.2 18.2 16.4 16.4 16.4 14.5 14.5 14.5 12.7 12.7 12.7 10.9 10.9 10.9 9.1 9.1 9.1 7.3 7.3 7.3 5.5 5.5 5.5 3.6 3.6 3.6 1.8 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 20 20 18.2 18.2 18.2 18.2 16.4 16.4 16.4 16.4 14.5 14.5 14.5 14.5 12.7 12.7 12.7 12.7 10.9 10.9 10.9 10.9 9.1 9.1 9.1 9.1 7.3 7.3 7.3 7.3 5.5 5.5 5.5 5.5 3.6 3.6 3.6 3.6 1.8 1.8 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 20 20 18.2 18.2 18.2 18.2 16.4 16.4 16.4 16.4 14.5 14.5 14.5 14.5 12.7 12.7 12.7 12.7 10.9 10.9 10.9 10.9 9.1 9.1 9.1 9.1 7.3 7.3 7.3 7.3 5.5 5.5 5.5 5.5 3.6 3.6 3.6 3.6 1.8 1.8 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 20 20 18.2 18.2 18.2 18.2 16.4 16.4 16.4 16.4 14.5 14.5 14.5 14.5 12.7 12.7 12.7 12.7 10.9 10.9 10.9 10.9 9.1 9.1 9.1 9.1 7.3 7.3 7.3 7.3 5.5 5.5 5.5 5.5 3.6 3.6 3.6 3.6 1.8 1.8 1.8 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9614.00.10 9614.00.90 96.15 9615.11 9615.11.20 9615.11.30 9615.19.00 9615.90 9615.90.11 9615.90.12 9615.90.13 9615.90.19 9615.90.21 9615.90.22 9615.90.23 9615.90.29 9615.90.91 9615.90.92 9615.90.93 9615.90.99 96.16 Combs, hair-slides and the like; hair pins, curling pins, curling grips, haircurlers and the like, other than those of heading 85.16, and parts thereof - Combs, hair-slides and the like: - - Of hard rubber or plastics: - - - Of hard rubber - - - Of plastics - - Other - Other: - - Decorative hair pins: - - - Of aluminium - - - Of iron or steel - - - Of plastics - - - Other - - Parts: - - - Of plastics - - - Of iron or steel - - - Of aluminium - - - Other - - Other: - - - Of aluminium - - - Of iron or steel - - - Of plastics - - - Other Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations ANNEX I - VIET NAM - 1492 HS Code Product Description Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 25 10 22.7 9.1 20.5 8.2 18.2 7.3 15.9 6.4 13.6 5.5 11.4 4.5 9.1 3.6 6.8 2.7 4.5 1.8 2.3 0.9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 9616.10 - Scent sprays and similar toilet sprays, and mounts and heads therefor: 9616.10.10 9616.10.20 9616.20.00 - - Sprays - - Mounts and heads - Powder-puffs and pads for the application of cosmetics or toilet preparations 96.17 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 9617.00.10 - Vacuum flasks and other vacuum vessels - Parts 30 25 30 22.7 30 20.5 30 18.2 30 15.9 30 13.6 30 11.4 30 9.1 30 6.8 30 4.5 30 2.3 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 Tailors’ dummies and other lay figures; automata and other animated displays used for shop window dressing 25 22.7 20.5 18.2 15.9 13.6 11.4 9.1 6.8 4.5 2.3 0 0 0 0 0 0 0 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Original sculptures and statuary, in any material - Of metal - Of stone - Of plastics - Of wood - Of clay - Of other materials 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Postage or revenue stamps, stamppostmarks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07 20 0 0 0 0 0 0 0 0 0 0 0 0 9617.00.20 9618.00.00 96.19 9619.00.11 9619.00.19 9619.00.91 9619.00.99 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material - Disposible articles: - - With an absorbent core of wadding of textile materials - - Other - Other: - - Knitted or crocheted - - Other 97 Chapter 97 - Works of art, collectors’ pieces and antiques 97.01 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques 9701.10.00 9701.90.00 - Paintings, drawings and pastels - Other 9702.00.00 Original engravings, lithographs 97.03 9703.00.10 9703.00.20 9703.00.30 9703.00.40 9703.00.50 9703.00.90 9704.00.00 prints and ANNEX I - VIET NAM - 1493 HS Code 9705.00.00 9706.00.00 Product Description Year 11 Year 12 Year 13 Year 14 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 Year 22 Year 23 Year 24 (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) (%) Year 25 and Subsequent Years (%) Base rate (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year (%) Year 10 (%) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest Antiques of an age exceeding one hundred years ANNEX I - VIET NAM - 1494