Xuất khẩu hàng hoá của việt nam vào ai cập

TRUONG DAI HOC KINH TE QUOC DAN *** TRUONG TUNG ^^[Hoc~ktqd TT THONG TIN THU' V/EN PHONG LU^N AN - TU1 LIEU XUAT KHAU HANG HOA CUA VIET NAM ■ VAO AI CAP ■ Chuyen nganh: Kinh te doi ngoai LUAN VAN THAC SY KINH TE ■ ■ NguOi huong dan khoa hoc' st -x GS.TS DO DUC BINH X /\ HA NOI - 2010 h rt LOH CAM DOAN Toi xin cam doan day la cong trinh nghien cuu cua r r e rieng toi Cac so lieu, ket qua neu luan an la trung i1 X F A A > thuc va co nguon goc ro rang Ha Noi, thang nam 2010 Tac gia luan van Tru'(ng Tung MUC LUC TRANG PHU BIA MUC LUC DANH MUC CAC TU VIET TAT DANH MUC CAC BANG TOM TAT LUAN VAN LOI MO DAU CHU’O’NG 1: MQT SO DAC DIEM KINH TE XA HQI CUA AI CAP 1.1 Dae diem thi trufrng hang hoa Ai Cap r •> 1.1.1 Mot so dac diem tu nhien, chinh tri, van hoa, xa hoi cua Ai Cap 1.1.2 Khai quat ve nen kinh te Ai Cap 1.2 Chinh saeh ve quan ly nhap khau va thue quan eua Ai Cap 11 1.2.1 Quy dinh va chinh sach ve nhap khau 11 1.2.2 Chinh sach thue quan tai Ai Cap 15 1.3 Kinh nghiem eua Trung Quoe va An Do viee day manh xuat khau vao Ai Cap va nhfrng bai hoe kinh nghiem eho Viet Nam 17 1.3.1 Kinh nghiem cua Trung Quoc va An Do 17 1.3.2 Bai hoc kinh nghiem cho Viet Nam 220 1.4 Mot so thuan loi, kho khan va eae tien de ean thiet de day manh xuat khau vao thi truo’ng Ai Cap 22 1.4.1 Thuan loi 22 4.2 Kho khan 23 1.4.3 Cac tien de can thiet de day manh xuat khau vao thi truong Ai Cap 23 CHUONG 2: THUC TRANG XUAT KHAU HANG HOA CUA VIET NAM VAO THI TRUING AI CAP 25 2.1 Tong quan qua trinh phat trien quan he kinh te thiroiig mai cua Viet Nam vol Ai Cap 25 1.1 Cac thoa thuan da ky ket 25 2.1.2 Phan tich SWOT giua Viet Nam va thi truong Ai Cap 30 2.2 Thuc trang hoat dong xaat khaa cua Viet Nam vao Ai Cap 33 2.2.1 Tong quan ve trao doi thuong mai giua Viet Nam va Ai Cap 33 •> r 2.2.2 Danh gia thuc trang xuat khau tung loai mat hang cua Viet Nam vao thi truong Ai Cap 37 2.3 Danh git chang ve oa diem, han che va ngayen nhan han che xaat khaa hang hoa cua Viet Nam vao thi troong Ai Cap 55 2.3.1 Uu diem 55 2.3.2 Nhung han che va bat cap chu yeu .57 r 2.3.3 Nguyen nhan cua cac han che quan he thuong mai Viet Nam Ai Cap 58 CHUONG 3: GIAI PHAP DAY MANH XUAT KHAU HANG HOA CUA VIET NAM VAO THI TRUONG AI CAP 61 3.1 Phuong huomg ppat trien quan he ttu^o^n nmi Viet Nam - Ai Cap 61 r 3.1.1 Tao su chuyen bien co ban quan he thuong mai Viet Nam - Ai r a r Cap theo xu huong toan cau hoa va hoi nhap quoc te 61 r r •> 3.1.2 Tiep tuc hoan thien co che va chinh sach thuc day quan he thuong mai Viet Nam - Ai Cap 62 a r 3.1.3 Da dang hoa mat hang ket hop voi su lua chon mat hang co lqi the de phat trien quan he thuong mai Viet Nam - Ai Cap 63 3.1.4 Da dang hoa hinh thuc va phuong thuc tham nhap thi truong Ai Cap 63 5 7 3.1.5 Dinh hwang ve to chhc quan ly va dao tao nguon nhan luc de phat trien quag he thuohu moi Viet Nam - Ai Cap 64 3.2 Cac giai phap day manh xuat khau vao thj trudng Ai Cap 64 3.2.1 Cu the hot chu truong phat trien quan he thuong moi vni Ai Cap 64 3.2.2 Cung co khung phap ly cho quan he thuonu moi 66 3.2.3 Ho tro ve tOi chinh 67 3.2.4 Phat trien cong tac thong tin, thuong moi dien tu vO ngunn nhnn lcc.68 3.2.5 ThOnh lap Trung tnm thuong moi .72 3.2.6 Phat trien quan he thuong moi vni cap thong qua quan he vnd viet o r r kieu, cac to chcc quoc te vO cac nunc khac 74 3.3 Cac kien nghj nham thuc hien cac giai phap day manh xuat khau vao thj truong Ai Cap 76 3.3.1 Phat trien ngOnh hOng xuat nhap khau 76 Z 3.3.2 Day monh cong tac xuc tien thuong moi 77 3.3.3 Co chien luoc kinh doanh phu hop 80 3.3.4 Nnng cao nang lcc doi ngu can bo lanh doo doanh nghiep vO ngudi lao dong 82 3.3.5 Tang cudng vai tro cac hiep hoi ngOnh hang vO sc hop tac giua cac doanh nghiep 83 KET LUAN 86 DANH MVC TAI LIEU THAM KHAO 88 PHV LVC DANH MVC CAC TU * VIET TAT STT Tir viet tat ASEAN COMESA EOS * rri Tieng anh • a a j Tieng vi?t The Association of Southeast Hiep hoi cac quoc gia Dong Asian Nations Nam A Common Market for Eastern khoi thi trudng chung Dong and Southern Africa Nam Phi Egyptian Organization for To chuc Quan ly Tieu chuan Standardization and Quality va Chat luqng Ai Cap EU European Union Lien minh Chau Au FDI Foreign Direct Investment FII Foreign Indirect Investment Dau tu true tiep nude ngoai Dau tu gian tiep nude ngoai FOCAC Forum on China-Africa Co­ Dien dan hop tac Trung operation Quoc - Chau Phi Free Trade Agreement Hiep dinh Khu vuc thuong FTA r mai tu GOIEF General Organization for Co quan Hoi chq trien lam International Exhibitions & Fairs Ai Cap 10 HS Harmonised System He thong phan loai hang hoa 11 IMF International Monetary Fund Quy tien te quoc te 12 L/C Letter of Credit Thu tin dung 13 MEDA Chuang trinh hap tac EU - Dia Trung Hai 14 MFN Most Favoured Nations Nguyen tac toi hue quoc 15 ODA Official Development Von vien trq chinh thuc Assistance nude ngoai 16 WB World Bank Ngan hang the gidi 17 WTO World Trade Organization To chuc Thuong mai the gidi DANH MUC CAC BANG Bang 2.1: Kim ngach xuat nhap khau Viet Nam - chau Phi (2006-2009) .34 Bang 2.2 Kim ngach xuat khau cua Viet Nam vao mot so nudc nhap khau chinh tai Chau Phi (2007 - 2009) 35 Bang 2.3: Kim ngach xuat nhap khau Viet Nam - Ai Cap (2006-2009) 37 Bang 2.4: Thue suat doi voi mot so mat hang thuy hai san 39 Bang 2.5: Kim ngach xuat khau hai san cua Viet Nam sang Ai Cap 41 r t Bang 2.6: Kim ngach xuat khau ca phe cua Viet Nam sang Ai Cap 44 ' ■» Bang 2.7: Kim ngach xuat khau com dua cua Viet Nam sang Ai Cap 46 •> z Bang 2.8: Kim ngach xuat khau vai, sod cua Viet Nam sang Ai Cap 49 z z •> Bang 2.9: Xuat khau sam lop xe tai, xe khach cua Viet Nam sang Ai Cap 50 Bang 2.10: Kim ngach xuat khau hat tieu cua Viet nam sang Ai Cap 52 Z Bang 2.11: Kim ngach xuat khau che cua Viet Nam sang Ai Cap 53 Z Bang 2.12: Kim ngach xuat khau cao su cua Viet Nam vao Ai Cap 54 TRl/ONG DAI HOC KINH TE QUOC DAN *** TRUONG TUNG XUAT KHAU HANG HOA CUA VIET NAM ■ VAO Al CAP Chuyen nganh: Kinh te doi ngoai TOM tAt LUAN VAN THAC SY ■ ■ Ngittii hufing ddn khoa hoc' GS.TS DO DLTC BINH HA NOI - 2010 -86- KET LUAN Z z Trong qua trinh phat trien kinh te cua Viet Nam, hoat dong xuat khau dong vai tro het sue quan De tang cuang xuat khau, viec phat trien cac thi truang mdi co mot y nghi vo cung quan Dac biet, boi canh nen kinh te toan cau rai vao suy giam tram thi viec xuat khau cua cac doanh nghiep Viet Nam vao thi truang truyen thong gap rat nhieu kho khan Do vay, tim kiem cac thi truang xuat mdi, nhieu tiem nang dong vai tro song cho su phat trien cua cac doanh nghiep xuat khau noi rieng va ca nen kinh te Viet Nam noi chung Luan van thac sy : “Xuat khau hang hoa cua Vi$t Nam vao Ai Cap” de cap Z A A Z den mot thi truang mdi me, nhieu tiem nang nhien cung rat nhieu thach thuc cho cac doanh nghiep Viet Nam Dang va Nha nudc da dinh hudng Ai Cap la mot thi truang diem cho Z 9 hang hoa xuat khau cua Viet Nam va xac dinh thi truang nhu mot diem tua de A A Z dua hang hoa nudc ta vao thi truang Chau Phi day tiem nang Nhung lam the nao de bien tiem nang hien thuc thi khong phai mot viec dan gian va doi hoi nhieu no luc tu cac ca quan quan ly Nha nudc cung nhu tu chinh Doanh nghiep Trong Luan van da gidi thieu tong quan ve Ai Cap, khai quat ve tinh hinh xa hoi va kinh te cua Ai Cap cung nhu nhung quan he thuang mai kinh te noi bat cua Ai Cap nhung nam gan day Tiep Luan van da nghien cuu ve thuc trang xuat khau cua Viet Nam sang thi truang Ai Cap tap trung vao giai doan 2007-2010 va dua nhung thuan lqi va kho khan cua hang hoa Viet Nam tham nhap vao thi truang Ai Cap Dua tren thuc trang do, Luan van da dua mot so giai phap, Z Z Z A z kien nghi dudi cap Nha nudc va cap doanh nghiep nham day manh xuat khau vao Ai Cap Tuy nhien Ai Cap la mot thi truang mdi vdi nhieu dac diem khac han so vdi nhung thi truang truyen thong cua Viet Nam nhu cac dac diem ve Chinh tri xa hoi, Z 9 Z kinh te thuang mai, van hoa ton giao, nen de tim nhung giai phap cu the, chi tiet -87- • A ’ A cho viec phat trien quan he thuong mai vdi Ai Cap, can phai co nhieu nghien cuu chuyen sau Luan van da dua cai nhin khai quat ve mot thi trudng mdi nhung day r rv r •> r hap dan doi vdi cac doanh nghiep xuat khau Viet Nam Trong qua trinh thuc hien de tai nay, hoc vien da gap nhieu khd khan khau thu thap thong tin, du lieu Tren thuc te, d nudc ta hien nay, tai lieu va thong tin ve Ai Cap noi rieng va Chau Phi noi chung, dac biet linh vuc thuong mai r r •> r x a la tuong doi it Hoc vien da co gang tong hop tu lieu tir nhieu nguon khac nhung chac chan khong tranh khdi thieu sot * * * -88- DANH MUC TAI LIEU THAM KHAO Bo Ngoai giao (5/2003): Hoi thao quoc te Viet Nam - chau Phi: Ca hoi hap tac va phat trien the ky 21, Ha Noi Bo Ke hoach va Dau tu (2006): Ke hoach phat trien kinh te - xa hoi nam 2006-2010 Bo Thuong mai (2006): Giai phap phat trien quan he thuang mai giua Viet Nam vai mot so nuac chau Phi De tai khoa hoc cap Bo Ma so 2002-78-002 Bo Thuong mai (4/2004): Diem mot so tinh hinh kinh te - thuang mai Viet Nam - chau Phi thai gian qua va mot so bien phap phat trien hap tac thai gian tai Bo Thuong mai (2005): Cac bao cao “Danh gia thi truang chau Phi va cac giai phap day manh xuat nhap khau cua Viet Nam ” Dang Cong san Viet Nam (2001): Van kien Dai hoi Dang toan quoc lan thu IX Nha Xuat ban Chinh tri quoc gia, H Phong Thuong mai va Cong nghiep Viet Nam (10/2004): Hoi thao “Di£n dan doanh nghiep Viet Nam - chau Phi ”: Ha Noi Trudng Dai hoc Kinh te quoc dan (5/2006): Ky yeu Hoi thao khoa hoc “Quan he thuang mai Viet Nam - chau Phi - Thuc trang va giai phap ”, HN Do Duc Binh (5/2006), Quan diem va mot so giai phap thuc day quan he thuong mai Viet Nam - chau Phi Ky yeu hoi thao Khoa hoc “Quan he thuang mai Viet Nam - chau Phi — Thuc trang va giai phap ”, Dai hoc Kinh te quoc dan 10 Do Hai (2003), Quan he Viet Nam - chau Phi: Ca hoi phat trien the ky XXI, Tap chi Tai chinh doanh nghiep, so 11 Ta Quang Hai (9/2004), Trien vong quan he thuang mai Viet Nam - chau Phi Tap chi Kinh te chau A - Thai Binh Duong, so 29 12 Hoang Van Hoa - Nguyen Hai Dat (6/2006): “Cai cach chinh sach thuang r mai cua chau Phi - Bai hoc tu su that bai va nhung thach thuc mai” Tap chi nghien cuu chau Phi va Trung Dong, so (10) -89- 13 Vu Tien Loc (5/2006), Gidi phap thuc day phat trien quan he thuong mai Viet Nam - chau Phi: Thuc trang va gidi phap, Dai hoc Kinh te quoc dan 14 Nguyen Van Nam (2006), Chinh sach thuong mai cua chau Phi Ky yeu hoi thao Khoa hoc “Quan he thuong mai Viet Nam — chau Phi: Thuc trang va gidi phap ” Dai hoc Kinh te quoc dan 15 Nguyen Dy Nien (5/2003), Quan he Viet Nam - chau Phi vuqt len tren cac moi quan he don thuan dua tren loi ich Hoi thao “Viet Nam - chau Phi: Nhung co hoi hop tac va phat trien the ky 21 ”, 16 Pham Tat Thang (6/2006), Quan he thuong mai Viet Nam - chau Phi: Thuc trang va dinh huong xuat khau Ky yeu hoi thao Khoa hoc “Quan he thuong mai Viet Nam - chau Phi: Thuc trang va gidi phap Dai hoc Kinh te quoc dan 17 Nguyen Van Thuong (2007), Quan he thuong mai Viet Nam - chau Phi - Thuc trang va gidi phap Cac trang web www.mot.gov.vn; www.mpi.gov.vn; www.VietnamNet.vn; www.Vneconomy.com.vn; www.vnn.vn; www.vinafrica.com/ PHV LVC Bieu thue Nhap khau hang hoa vao Ai Cap (Tom tat, chu yeu la hang nong san thuc pham va hang tieu dung) Phan I - Dong vat song, cac san pham tu dong vat Chuffng l: Byng vat song Ma hang Mo ta hang hoa Thue suat (%) 0101 - Cac loai dong vat nuoi ho mong guoc nhu trau, bo, ngua, lua, la, lon hoac gia cam nhu vit, ga, ngan, ngong, ga tay, ga loi - Cac loai dong vat co vu khac nhu ho linh truong, ca voi, ca heo, cac loai bo sat ke cac ran, rua, chim san moi - Cac loai dong vat nuoi thuan chung de lai giong Chuffng 2: Thit vaphupham dang thit an duffc sau giet mo Ma hang Mo ta hang hoa Thue suat (%) 0201 - Thit gia suc tuoi hoac uop lanh nhu trau, bo, cuu, de, lac da de nguyen hoac da xe co lan xuong - Cac loai thit khac nhu huou, nai, hoac loai bo sat - Mo lon, bo hoac gia cam khong dinh nac va chua nau chay, tuoi, dong lanh, muoi hoac xay kho, hun khdi 20 - Cac loai thit lon nguyen con, cac loai thit manh hoac co lan xuong tuoi, dong lanh 30 - Cac loai thit dong vat, linh truong nhu huou, nai, cuu, lua, la va thit gia cam nhu ga, vit, ngan, ngong, ga tay, ga loi 30 Chuong 3: Ca va dong vat giap xac, dong vat than mem va dong vat thuy sinh khong xuoong song khac Ma hang Thue suat Mo ta hang hoa (%) 0301 - Ca tuai song nhu ca trinh, chep, ngu, tom, cua thit ca phi le, trung ca cac loai - Da qua che bien tuai hoac dong lanh - Da qua say kho, muoi hoac ngam muoi Hun khoi da hoac chua lam chin truac hoac qua trinh hun khoi Cac loai bot min, tho haac vien tu ca thich hqp dung lam thuc an cho nguai 20 A Chuong 4: Sua va cac san pham tu sua; trung chim va trung gia cam; mat ong *> r r tu nhien, san pham an duoc tu goc dong vat, chua duoc chi tiet hoac ghi d cac chuong khac Ma hang 0401 Mo ta hang hoa - Sua va kem, chua co dac, khong duang cac chat ngot khac co ham luqng chat beo tu 1%o tra len tinh theo luqng deu co cung biee thue Thue suat (%) - Phu pham tu ba sua, sua dong dac va kem Sua, kem da len men duqc co dac hoac chua co dac, co duang hoac huang lieu hoa qua khac - Trung chim, trung gia cam nguyen vo, tuai, da bao quan hoac duqc lam chin - Mat ong tu nhien - Dang co dac va co duang hoac cac chat ngot khac duqc dong goi khong qua 10kg - Ba, cac chat beo khac va cac loai dau che tu sua, cac chat phet ba sua Pho mat va sua dong dung lam mat Tat ca duqc dong goi khong qua 10kg - Trung chim & trung gia cam da boc vo duqc say kho hoac hap chin, duqc bao quan dong lanh hoac bao quan cach khac 10 •> r r Chuang 5: San pham goc dong vat, chua duac chi tiet hoac ghi d cac chuang khac Ma hang Mo ta hang hoa Thue suat (%) 0501 - Toc nguai da hoac chua xu ly Long lorn, nhim va phe lieu cua chung Da va cac bo phan khac cua chim Luc phu ngu tang dong vat (tru ca) nguyen dang hoac manh, tuoi hoac dong lanh, uoc muoi, say kho hoac hun khoi - Xuong, sung, nga voi dong vat chua xu ly hoac da so che nhung chua san pham hang hoa Phan II- Cac san pham thuc vat Chuang 6: Cay song va cac loai cay khac Cu re va cac loai tuang tu Canh hoa rai va cac loai canh la trang tri Ma hang 0601 Mo ta hang hoa - - - Thue suat (%) Cu, than cua, than ong, than re o dang ngu, dang sinh truong hoac dang hoa Cay ram khong co re va canh ghep Cac loai cay giong Cac loai cay hoa va nu hoa dung de trang tri Canh hoa, nu hoa dung lam hoa bo de trang tri dang tuoi, kho, da nhuom mau, tay, tham tam cac dang nhu hoa hong, cam chuong, cuc, phong lan 30 Chuffng 7: Rau va mot so loai cu, than cu, re an duffc Ma hang Mo ta hang hoa Thue suat: (%) 0701 - Cac loai rau, cu tuoi hoac uop lanh nhu bap cai, xu hao, xup lo Khoai tay, ca chua, hanh, toi - Cac loai rau dau kho da hoac chua boc vo hoac lam vo hat nhu dau Ha lan, dau hat - Rau cac loai da duoc bao quan tam thoi (bang Sunfure, ngam muoi, ngam nuoc luu huynh hoac ngam dung dich bao quan khac) nhung khong an duoc - Cac loai cu, re nhu san, dong, lan, Atiso Jerusalem, khoai lang va cac loai cu, re tuong tu co ham luong bot hoac inulin cao, dang tuoi, uoc lanh, dong lanh hoac lam kho da hoac chua thai lat hoac lam dang vien; loi cay co sago - Cac loai rau, cu de lam giong Chuffng 8: Qua va qua hach an duffc; vo qua thuoc chi cam quyt hoac cac loai dua Ma hang Mo ta hang hoa Thue suat (%) 0801 - Dua, qua hach, hat dao lon hot (hat dieu), qua hach khac tuoi hoac kho da hoac chua boc v0 hoac lot vo - Hoa qua tuoi, kho nhu chuoi, cha la, sung, va, dua, oi, xoai, mang cult dua, bo, oi, cam quyt, nho, tao, le, man, mo - Cac loai qua da qua xu ly hap chin hoac tam cac gia vi ngot nhu duong 10 Chuang 9: Ca phe, che va cac loai gia vi Ma hang Mo ta hang hoa Thue suat (%) 0901 - Ca phe chua rang, da hoac chua khu chat caphe-in - Ca phe da rang xay 10 - Vo qua va vo lua ca phe chua rang - Cac loai rau thom gia vi, cac loai giong cay Chuang 10: Ngu coc Ma hang Mo ta hang hoa Thue suat (%) 1001 - Cac loai lua mi va meslin nhu lua mach den, dai mach, yen mach, ngo - Gao, thoc cac loai da xay xat toan bo hoac so - Kieu mach, ke, cac loai ngu coc khac bo Chuang 11: Cac san pham xay xat; malt; tinh bot; inulin; gluten lua my Ma hang Mo ta hang hoa Thue suat (%) 1001 - Bot mi, bot meslin, ngu coc va cac loai hat tam ngu coc - Ngu coc che bien dang khac nhu bot Bot tho che bien tu cac loai rau, dau kho cac loai tinh bot, i nu lin - Malt rang va chua rang 10 Chuang 12: Hat va qua co dau, cac loai ngu coc, hat va qua khac Cay cong nghi$p hoac cay duoc lieu, ram va cay lam thuc an gia suc Ma hang Mo ta hang hoa Thue suat (%) 1201 - Dau tuong da hoac chua vo manh Cac loai hat va qua co dau khac - Hat huong duong, hat lanh da vo hoac chua vo manh - Cac loai cay va cac phan cua cay (ke ca hat & qua) chu yeu dung lam nuoc hoa, duoc pham hoac cac muc dich khac da hoac chua che bien - Rong bien, tao bien khac, cac loai rau khac chu yeu dung lam thuc an cho nguoi, tuoi, kho, dong lanh - Rong bien, tao biin khac, cac loai rau khac chu yiu dung lam thuc an cho nguoi, tuoi, kho, dong lanh - Rom, ra, trau tu cay ngu coc, cac san phuong tuong tu dung lam thuc an cho gia suc da hoac chua che bien - Hat cai dau Lac vo, lac nhan chua rang hoac chua che bien Bot min, bot tho tu cac loai hat hoac qua co dau Phan hoa bia, hoa bia, tuoi hoac kho da hoac chua che bien f r > r X •X X Chuang 13: Nhua canh kien do, nhua cay, cac chat nhua va cac chat chieu xuat tu thuc vat khac Ma hang 1301 Mo ta hang hoa - Nhua canh kien Gom tu nhien, nhua gom va nhua dau - Cac loai nhua chiet xuat tu thuc vat Thue suat (%) Chuang 14: Nguyen lieu thuc vat dung de tet bgn hoac cac loai thuc vat chua duoc chi tiet hoac ghi d nai khac Ma hang Mo ta hang hoa Thue suat (%) 1301 - Cac loai ben tu tre, song, may rom, ngu coc da tiy hoac nhuom - Tre, song, may Phan XI - Nguyen li|u det va san phdm d?t Chuffng 50: Tff tam Ma hang 5001 Mo ta hang hoa Thue suat (%) - Ken tSm de uam to, ta sOng, phe lieu tu ta - Sai ta, vai det thoi tu sai ta hoac sai keo tu phe lieu ta - Vai det tu sai ta hoac sai keo tu phe lieu ta 10 Chuffng 51: Long cuu, ldng dong vat cac loai hoac tho Ma hang Mo ta hang hoa Thue suat (%) 5101 - Long cuu dang tho hoac da chai ki Da hoac chua xu ly hoa chat - Long dong vat dang da hoac chua xu ly - Sai len long cuu hoac dong vat cac loai 10 Chuffng 52: Bdng Ma hang 5201 Mo ta hang hoa Thue suat (%) - Xa bong - Sai va phe lieu bong - Vai det thoi tu sai bong, co ti bong tu 85% tra len, luang khong qua 200g/m2 da hoac chua tay trang 10 r r r Chuffng 53: Xff det goc thuc vat khac, sffi giay va vai det thoi tu giay Ma hang 5301 Mo ta hang hoa Thue suat (%) - Lanh dang nguyen lieu tho hoac da sa che - Day va cac loai xa libe det khac - Xa dua, xa chuoi - Sai lanh, sai day dan haac da xe sai Vai det thoi tu sai day - Vai det thoi tu sai lanh hoac sai tu goc thuc vat 10 Chuang 57: Tham va cac loai hanh det trai san khac Ma hang Md ta hang hoa Thue suat (%) 5701 - Tham va cac loai hang det trai san khac that gut da hoac chua hoan thien lam tir long ciru va dong vat cac loai hoac tir bong 30 Chuang 58: Cac loai vdi det thoi dac bift, det tran spi vong, hang ren, hang theu, tham trang tri Ma hang Md ta hang hoa Thue suat (%) 5801 - Cac loai vai det noi vong, vai khan long, vai det quan, vai tuyn va cac loai vai khac khong bao gom vai det thoi, det kim hoSc moc 10 - Cac loai nhan, phu hieu va cac mat hang tuong tu tir vat lieu det, dang chiec, dang dai hoac da cat theo khuon hinh Chuang 60: Cac loai hang det kim hoac moc Ma hang Md ta hang hoa Thue suat (%) 6001 - Vai co tao vong long, vai khan long, vai det kim hoac moc co khd rong khong qua 30cm, co ty sod dan hoi hoac soi cao su tir 5% trcr len Vai det kim soi doc Vai det kim hoac moc khac 10 Chuang 61: Quan ao va hang may macphu tra, det kim hoac moc (khong det kim hoac moc) Ma hang Mo ta hang hoa Thue suat (%) 6101 - Cac loai ao khoac, ao choang, ao chong gio va cac loai tuong tu, det kim hoac moc (khong det kim hoac moc) 30 - Bo comlet, quan ao dong bo, quan ao the thao Ao so mi, T-shirt cac loai, cac loai quan ao khac (tru quan ao boi), phu kien quan ao, det kim hoac moc (khong det kim hoac moc) Chuang 63: Cac mat hang det da hoan thien khac, bo vai, vai vun Ma hang Mo ta hang hoa Thue suat (%) Phan chuong I - Cac mat hang may sin hoan thien khac 6301 - Chan va chan du lich 30 - Khan trai giubng, khan trai ban, khan phong ve sinh va khan nha bep - Man che (ke ca rem trang tri), rem mb che phia trong, diem man che hoac diem giubng - Cac san pham trang tri noi that khac - Bao & tui dung de dong, goi hang - Cac mat hang may da hoan thien khac, ke ca mau cat may r Phan chuong II - Bo vai kem chi trang tri - Bo vai bao gom vai va chi, co hoac khong co phu kien dung de lam chan, tham trang tri, khan trai ban hoac khan an da theu, hoac cac san pham det tuong tu, dong goi sin de ban le 30 Phan chuong III - Vai vun - Vai vun da qua su dung hoac moi va cac phe lieu tu vai vun Phan XII - Giay, dep, mu va cac loai vat doi dau khac, o, du, ba toong, roi, gay dieu khien sue vat va cac bo phan cua cac loai hang tren ; long vu va cac san pham lam tu long vu che bien ; hoa nhan tao ; cac san pham lam tu toc ngudi Chuong 64 : Gay, dep, ghet va cac san pham tuong to ; cac bo phan cua cac san •> pham tren Ma hang Mo ta hang hoa Thue suat (%) 6401 - Giay, dep khong tham nuoc va cac loai giay, dep khac co de ngoai va mu giay bang cao su, plastic, da thuoc, da tong hop, nguyen lieu det, mu giay, dep khong gan hoac lap ghep voi de bang cach khau, tan dinh, xoay oc, cam de hoac cac cach tuong tu - Cac bo phan cua giay, dep, ghet, ong giay, cac san pham tuong tu va cac bo phan cua chung 30 - De ngoai, got giay bang cao su hoac plastic 20 - De ngoai, got giay bang kim loai nhu sat, dbng 10 Chuffng 65 : Mu va cac vat lieu doi dau khac Ma hang Mo ta hang hoa Thue suat (%) 6501 - Cac loai than mu hinh non, hinh chuong bang ni, da, hoac vat lieu tu vaa det kim, plastic, cao su, da, long 30 Chuong 67: Long vu va long to che bien, cac san pham bang long vu hoac long tff, hoa nhan tao, cac san pham lam tu toc ngudi Ma hang Mo ta hang hoa Thue suat (%) 6701 - Da va cac bo phan khac cua loai chim co long vu hoac long to - Hoa, canh, la, qua nhan tao - Toc ngubi, long cuu, long dong vat khac da qua xu ly - Toc gia va cac loai san pham tuong tu bang toc ngubi, bang long dong vat hoac bang cac vat lieu det, vat lieu tbng hop 10 30 Phan XIII - San pham bang da, thach cao, xi mang, a mi ang, mica hoac cac vat lieu tuong tu * Do gom, thuy tinh va cac san pham bang thuy tinh Chuang 68: San pham bang da, thach cao, xi mang hoac cac vat lieu twang tw Ma hang Md ta hang hoA Thue suat (%) 6801 - Cac loai da lat tuong, lat dudng bang da tu nhien (tru da phien) - Da lam tuong dai hoac da xay dung da duoc gia cong (trir da phien) Cac san pham lam tu da - Da nghien, da mai - Cac loai panen, gach, ngoi 10 Chwang 69: Do gom, sw Ma hang Md ta hang hoa Thue suat (%) 6901 - Gach, gach khdi, ngoi chiu lua va khong chiu lua - Cac loai hang gom su chiu lua - Gach xay dung, lat nen, ngoi, cac loai tuong tu bdng gom su - Do gom su khac dung bep, phong thi nghiem, nha ve sinh 20 Chwang 70: Thuy sinh va cac san pham lam tw thuy tinh Ma hang Md ta hang hoa 7001 - Thuy tinh vun, phe lieu thuy tinh d dang manh va khdi - Thuy tinh dang hiin cau, hoac ong chua gia cong - Kinh dong ho, cac loai mat kinh Hat thuy tinh va manh cua chung de san xuat cac loai kinh tren - Xo thuy tinh va cac san pham cua no - Thuy tinh due va can o dang can va hinh - Kinh keo va kim thdi o dang tam da va chua trang lop hap thu - Kinh noi va kinh da mai hoac dang bong be mat - Kinh ngan tuong, guong thuy tinh, binh, chai, lo - Bo an, bo nha bep, ve sinh, van phong, trang tri noi that Thue suat (%)