| GOVERMENT —– |
SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 94 / 2023 / ND-CP | Hanoi, date 28 month 12 year 2023 |
DECREE
REGULATIONS ON VALUE ADDED TAX REDUCTION POLICY ACCORDING TO RESOLUTION NO. 110/2023/QH15 DATED JUNE 29, 2023 OF THE NATIONAL ASSEMBLY
Based on the Law on Organization of the Government dated June 19, 2015; and the Law amending and supplementing a number of articles of the Law on Organization of the Government and the Law on Organization of Local Government dated November 22, 2019;
Based on the Law on Value Added Tax dated June 3, 2008; the Law amending and supplementing a number of articles of the Law on Value Added Tax dated June 19, 2013; and the Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration dated April 6, 2016;
Based on the Law amending and supplementing a number of articles of the Laws on taxation dated November 26, 2014;
Based on the Law on Tax Administration dated June 13, 2019;
Based on Resolution No. 110/2023/QH15 dated June 29, 2023, of the National Assembly on the 6th Session of the 11th National Assembly;
At the proposal of the Minister of Finance;
The Government has issued a Decree stipulating the policy on reducing value-added tax in accordance with Resolution No. 110/2023/QH15 dated June 29, 2023 of the National Assembly.
Article 1. Reduction of Value Added Tax
1. Reduce the value-added tax (VAT) for groups of goods and services currently subject to a 10% tax rate, except for the following groups of goods and services:
a) Telecommunications, financial activities, banking, securities, insurance, real estate business, metals and prefabricated metal products, mining products (excluding coal mining), coke, refined petroleum, chemical products. Details are in Appendix I attached to this Decree.
b) Goods and services subject to excise tax. Details are provided in Appendix II attached to this Decree.
c) Information technology as defined by the law on information technology. Details are provided in Appendix III attached to this Decree.
d) The reduction of value-added tax for each type of goods and services specified in Clause 1 of this Article shall be applied uniformly at the import, production, processing, and commercial trading stages. For coal mined and sold (including cases where coal mined is subsequently screened and classified according to a closed-loop process before being sold), the value-added tax reduction applies. Coal listed in Appendix I attached to this Decree is not eligible for value-added tax reduction at any stage other than mining and sale.
Corporations and economic groups that implement a closed-loop production process are also eligible for a reduction in value-added tax on the coal they sell.
In cases where goods and services listed in Appendices I, II, and III attached to this Decree are exempt from value-added tax or subject to a 5% value-added tax rate as stipulated in the Value-Added Tax Law, the provisions of the Value-Added Tax Law shall apply, and no value-added tax reduction shall be granted.
2. Value Added Tax Reduction Rate
a) Businesses that calculate value-added tax using the deduction method shall apply a value-added tax rate of 8% to the goods and services specified in Clause 1 of this Article.
b) Business establishments (including household businesses and individual businesses) that calculate value-added tax using the percentage method on revenue are entitled to a 20% reduction in the percentage rate used to calculate value-added tax when issuing invoices for goods and services eligible for value-added tax reduction as stipulated in Clause 1 of this Article.
3. Sequence and procedures for implementation
a) For businesses specified in point a, clause 2 of this Article, when issuing value-added tax invoices for goods and services eligible for value-added tax reduction, the value-added tax rate line shall be marked “8%”; value-added tax amount; and the total amount payable by the buyer. Based on the value-added tax invoice, the business selling the goods and services shall declare output value-added tax, and the business purchasing the goods and services shall declare input value-added tax deductions according to the reduced tax amount recorded on the value-added tax invoice.
b) For business establishments specified in point b, clause 2 of this Article, when issuing sales invoices for goods and services subject to value-added tax reduction, in the "Total Amount" column, record the full amount of goods and services before the reduction. In the "Total Amount of Goods and Services" line, record the amount after the 20% reduction on revenue, and simultaneously note: "Reduced… (amount) corresponding to 20% of the percentage rate for calculating value-added tax according to Resolution No. 110/2023/QH15".
4. In cases where a business establishment as stipulated in point a, clause 2 of this Article applies different tax rates when selling goods or providing services, the value-added tax invoice must clearly state the tax rate for each item of goods or service as prescribed in clause 3 of this Article.
In the case of a business establishment as stipulated in point b, clause 2 of this Article, when selling goods or providing services, the sales invoice must clearly state the amount of the discount as stipulated in clause 3 of this Article.
5. In cases where a business has issued an invoice and declared it at a tax rate or percentage rate for calculating value-added tax that has not been reduced as stipulated in this Decree, the seller and buyer shall process the issued invoice in accordance with the law on invoices and documents. Based on the processed invoice, the seller shall declare an adjustment to output tax, and the buyer shall declare an adjustment to input tax (if any).
6. Businesses specified in this Article shall declare goods and services eligible for value-added tax reduction using Form No. 01 in Appendix IV issued with this Decree, together with the Value-Added Tax Declaration.
Article 2. Effective date and implementation
1. This Decree shall be effective from July 1, 2024 to December 30, 2024.
2. Ministries, according to their functions and duties, and the People's Committees of provinces and centrally-administered cities shall direct relevant agencies to implement propaganda, guidance, inspection, and supervision to ensure that consumers understand and benefit from the value-added tax reduction stipulated in Article 1 of this Decree. This includes focusing on solutions to stabilize the supply and demand of goods and services subject to the value-added tax reduction, aiming to maintain stable market prices (excluding value-added tax) from July 1, 2024, to December 30, 2024.
3. If any difficulties arise during implementation, the Ministry of Finance shall provide guidance and resolution.
4. Ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of provincial and centrally-administered city People's Committees, and relevant enterprises, organizations, and individuals are responsible for implementing this Decree.
APPENDIX I
LIST OF GOODS AND SERVICES NOT ELIGIBLE FOR VALUE-ADDED TAX REDUCTION
(Attached to Decree No. 94/2023/ND-CP dated June 28, 2023 of the Government)
|
Level 1 |
Level 2 |
Level 3 |
Level 4 |
Level 5 |
Level 6 |
Level 7 |
Product's name |
Content |
HS Code (applicable to goods at the import stage) |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
|
B |
|
|
|
|
|
|
PRODUCT EXTRACTIVE |
|
|
|
|
05 |
|
|
|
|
|
Hard coal and lignite |
|
27.01 27.02 27.03 27.04 |
|
|
|
051 |
0510 |
05100 |
051000 |
|
Hard coal |
Includes: lump coal and coal dust, whether or not crushed into powder, but not yet briquetted. Bunched hard coal belongs to industry 19200. |
27.01 27.02 27.03 27.04 |
|
|
|
|
|
|
|
0510001 |
Anthracite coal |
Coal is not in the form of lumps. The coal has a volatile matter content (under dry, mineral-free conditions) not exceeding 14%. |
2701.11.00 |
|
|
|
|
|
|
|
0510002 |
Bituminous coal |
Bituminous coal, coal with a volatile matter limit (under dry, mineral-free conditions) above 14% and a calorific value limit of 5833 kcal/kg or more (under humid, mineral-free conditions). |
2701.12 |
|
|
|
|
|
|
|
0510003 |
Other types of coal (hard coal) |
|
2701.19.00 |
|
|
|
052 |
0520 |
05200 |
052000 |
0520000 |
lignite |
Lignite, also known as brown coal, refers to coal that has or has not been crushed into powder and has not yet been briquetted. Briquetted lignite belongs to industry 19200. |
27.02 |
|
|
06 |
|
|
|
|
|
Crude oil and natural gas extraction |
|
27.07 27.09 27.10 27.11 |
|
|
|
061 |
0610 |
06100 |
|
|
Crude oil extraction |
|
27.09 |
|
|
|
|
|
|
061001 |
0610010 |
Petroleum and oil obtained from bituminous minerals, in crude form. |
Includes: crude oil; condensate and other types of crude oil. |
27.09 |
|
|
|
|
|
|
061002 |
0610020 |
Oil shale or bituminous shale, tar sand |
|
2714.10.00 |
|
|
|
062 |
0620 |
06200 |
062000 |
|
Natural gas in gaseous or liquefied form. |
|
27.11 |
|
|
|
|
|
|
|
0620001 |
Liquefied natural gas |
|
2711.11.00 |
|
|
|
|
|
|
|
0620002 |
Natural gas in gaseous form |
|
2711.21 |
|
|
07 |
|
|
|
|
|
Metal ores and metal concentrates |
|
26 |
|
|
|
071 |
0710 |
07100 |
071000 |
0710000 |
Iron ore and iron concentrate |
Includes: Iron ore and iron concentrate, both unsintered and sintered. Excluding calcined or uncalcined iron pyrite |
2601.11 2601.12 2601.20 |
|
|
|
072 |
|
|
|
|
Other non-iron metal ores (excluding rare precious metal ores) |
|
26.17 |
|
|
|
|
0721 |
07210 |
072100 |
0721000 |
Uranium ore, thorium ore, and concentrates of these ores. |
This only includes the extraction of uranium and thorium ores, excluding the enrichment of these ores. |
26.12 |
|
|
|
|
0722 |
|
|
|
Other non-iron metal ores |
Including products during the extraction and enrichment process. |
26.17 |
|
|
|
|
|
07221 |
072210 |
0722100 |
Bauxite ore and bauxite concentrate |
Bauxite ore is also known as aluminum ore. |
2606.00.00 |
|
|
|
|
|
07229 |
|
|
Other non-iron metal ores not classified elsewhere |
|
26.17 |
|
|
|
|
|
|
072291 |
|
Manganese, copper, nickel, cobalt, chromium, tungsten ores and concentrates of these ores. |
|
2602.00.00 2603.00.00 2604.00.00 2605.00.00 2610.00.00 2611.00.00 |
|
|
|
|
|
|
|
0722911 |
Manganese ore and manganese concentrate |
This includes iron-containing manganese ores and iron-containing manganese concentrates with a manganese content of 20% or more, by dry weight. |
2602.00.00 |
|
|
|
|
|
|
|
0722912 |
Copper ore and copper concentrate |
|
2603.00.00 |
|
|
|
|
|
|
|
0722913 |
Nickel ore and nickel concentrate |
|
2604.00.00 |
|
|
|
|
|
|
|
0722914 |
Cobalt ore and cobalt concentrate |
|
2605.00.00 |
|
|
|
|
|
|
|
0722915 |
Chromium ore and chromium concentrate |
|
2610.00.00 |
|
|
|
|
|
|
|
0722916 |
Tungsten ore and tungsten concentrate |
|
2611.00.00 |
|
|
|
|
|
|
072292 |
|
Lead, zinc, and tin ores, and concentrates of these ores. |
|
2607.00.00 2608.00.00 2609.00.00 |
|
|
|
|
|
|
|
0722921 |
Lead ore and lead concentrate |
|
2607.00.00 |
|
|
|
|
|
|
|
0722922 |
Zinc ore and zinc concentrate |
|
2608.00.00 |
|
|
|
|
|
|
|
0722923 |
Tin ore and tin concentrate |
|
2609.00.00 |
|
|
|
|
|
|
072293 |
0722930 |
Molybdenum ore and molybdenum concentrate |
Includes: Molybdenum ore and calcined molybdenum concentrate; Other molybdenum ore and molybdenum concentrates |
26.13 |
|
|
|
|
|
|
072294 |
|
Titanium ore and titanium concentrate |
|
26.14 |
|
|
|
|
|
|
|
0722941 |
Ilmenite ore and ilmenite concentrate |
|
2614.00.10 |
|
|
|
|
|
|
|
0722942 |
Rutile ore and rutile concentrate |
|
2614.00.90 |
|
|
|
|
|
|
|
0722943 |
Monazite ore and monazite concentrate |
|
2612.20.00 |
|
|
|
|
|
|
|
0722949 |
Other titanium ores and other titanium concentrates |
|
2614.00.90 |
|
|
|
|
|
|
072295 |
0722950 |
Antimony ore and antimony concentrate |
|
2617.10.00 |
|
|
|
|
|
|
072296 |
|
Niobium, tantalum, vanadium, zircon ores and concentrates of these ores |
|
26.15 |
|
|
|
|
|
|
|
0722961 |
Zircon ore and zircon concentrate |
|
2615.10.00 |
|
|
|
|
|
|
|
0722962 |
Niobium, tantalum, vanadium ore, and niobium concentrate. |
|
2615.90.00 |
|
|
|
|
|
|
072299 |
0722990 |
Other non-ferrous metal ores and concentrates not elsewhere classified |
|
2617.90.00 |
|
|
|
073 |
0730 |
07300 |
073000 |
|
Rare earth metal ores |
|
26.16 |
|
|
|
|
|
|
|
0730001 |
Silver ore and silver concentrate |
|
2616.10.00 |
|
|
|
|
|
|
|
0730002 |
Gold ore and gold concentrate |
|
2616.90.00 |
|
|
|
|
|
|
|
0730003 |
Platinum ore and platinum concentrate |
|
2616.90.00 |
|
|
|
|
|
|
|
0730009 |
Precious metal ores and other precious metal concentrates |
|
2616.90.00 |
|
|
08 |
|
|
|
|
|
Other mining products |
|
25 68 |
|
|
|
081 |
0810 |
|
|
|
Rocks, sand, gravel, clay |
|
25 68 |
|
|
|
|
|
08101 |
|
|
Quarry stone |
Rough carving or cutting by sawing or other means. Excluded: Products that are cut to shape or finished are classified under heading 23960. |
25.06 25.09 25.13 25.14 25.15 25.16 25.17 25.18 |
|
|
|
|
|
|
081011 |
|
Building and decorative stone |
|
68.01 68.02 68.03 |
|
|
|
|
|
|
|
0810111 |
Marble, white marble, travertine, ecausine and other limestones, alabaster, whether or not roughly hewn or merely cut into rectangular or square blocks or slabs. |
Stone used for monuments or construction has a specific gravity of 2,5 or higher. |
25.15 |
|
|
|
|
|
|
|
0810112 |
Granite, porphyry, basalt, sandstone, quartzite, and other stones, whether or not roughly hewn or merely cut into rectangular or square blocks or slabs. |
Stone used for monuments or construction |
25.16 |
|
|
|
|
|
|
081012 |
|
Limestone and other calcium-containing rocks, used in the production of lime or cement; gypsum and anhydrous gypsum. |
|
2521.00.00 2520.10.00 |
|
|
|
|
|
|
|
0810121 |
Limestone and other calcium-containing rocks are used to produce lime or cement. |
|
2521.00.00 |
|
|
|
|
|
|
|
0810122 |
Gypsum, anhydrous gypsum |
|
2520.10.00 |
|
|
|
|
|
|
081013 |
|
Unburned or sintered chalk and dolomite |
|
2509.00.00 25.18 |
|
|
|
|
|
|
|
0810131 |
Chalk |
Chalk as a refractory material |
2509.00.00 |
|
|
|
|
|
|
|
0810132 |
Uncalcined or sintered dolomite |
Dolomite does not contain calcium. Calcined or sintered dolomite belongs to sector 2394. |
25.18 |
|
|
|
|
|
|
081014 |
0810140 |
Slate, whether rough-cut or merely cut into rectangular or square blocks or slabs. |
|
2514.00.00 |
|
|
|
|
|
08102 |
|
|
Sand, gravel |
|
25 |
|
|
|
|
|
|
081021 |
0810210 |
Natural sand, colored or uncolored |
Includes: silica sand, quartz sand, and other natural sands. |
25.05 |
|
|
|
|
|
|
081022 |
|
Gravel, pebbles; stones in the form of pellets, fragments and powder. |
|
25.17 |
|
|
|
|
|
|
|
0810221 |
Gravel, pebbles |
Mainly used as a base for concrete, for paving roads or railways. |
2517.10.00 |
|
|
|
|
|
|
|
0810222 |
Stone in the form of pebbles, fragments, and powder is made from types of stone belonging to the building and decorative stone group. |
|
2517.41.00 2517.49.00 |
|
|
|
|
|
|
081023 |
0810230 |
A mixture of sand, stone, gravel, and industrial waste recovered during the mining process, used for construction. |
|
2517.20.00 2517.30.00 |
|
|
|
|
|
08103 |
|
|
Clay and kaolin of all kinds |
|
25.07 25.08 |
|
|
|
|
|
|
081031 |
0810310 |
Kaolin and other kaolin clays, whether or not calcined |
|
2507.00.00 |
|
|
|
|
|
|
081032 |
0810320 |
Other clays, andalusite, kyanite and silimanite, mullite; refractory clays or dinas clays |
This includes types of clay such as: refractory clay; Bentonite; Andalusite, kyanite and silimanite; Mullite and refractory clay or dinas clay… Excludes expanding clay. |
25.08 |
|
|
|
089 |
|
|
|
|
Mining products not otherwise classified |
|
25.30 |
|
|
|
|
0891 |
08910 |
|
|
Minerals and fertilizers |
|
* |
|
|
|
|
|
|
089101 |
0891010 |
Natural calcium phosphate, natural calcium aluminum phosphate, and phosphate-containing chalk. |
Including apatite ore |
25.10 |
|
|
|
|
|
|
089102 |
0891020 |
Uncalcined iron pyrite ore |
Pyrite ore contains 33% sulfur; Calcined iron pyrite ore belongs to industry 2011. |
2502.00.00 |
|
|
|
|
|
|
089109 |
|
other minerals |
|
25.30 |
|
|
|
|
|
|
|
0891091 |
Natural barium sulfate, natural barium carbonate, calcined or uncalcined, excluding barium oxide. |
|
25.11 |
|
|
|
|
|
|
|
0891092 |
Natural borate ore, natural borate concentrate, but excluding borate extracted from natural seawater. Natural boric acid containing no more than 85% H3BO4 calculated by dry weight |
Borate ore, borate concentrate, calcined or uncalcined |
2528.00.00 |
|
|
|
|
|
|
|
0891093 |
Fluorite mineral |
|
2529.21.00 2529.22.00 |
|
|
|
|
|
|
|
0891094 |
Kiezerite, epsomite (natural magnesium sulfate) |
|
2530.20.10 2530.20.20 |
|
|
|
|
|
|
|
0891095 |
Minerals containing potassium |
Includes: Carnallite mineral; Sylvite mineral |
2530.90.90 |
|
|
|
|
|
|
|
0891096 |
Minerals from animal manure are used to make fertilizers or fuels. |
|
* |
|
|
|
|
|
|
|
0891099 |
Other mineral chemicals and fertilizers not classified elsewhere |
|
* |
|
|
|
|
0892 |
08920 |
089200 |
0892000 |
Peat |
This only includes extracted and collected peat. Pressed peat falls under industry code 192001. |
27.03 |
|
|
|
|
0893 |
08930 |
089300 |
0893000 |
Salt |
This includes sea salt and mined rock salt, both unprocessed. |
25.01 |
|
|
|
|
0899 |
08990 |
|
|
Other mining products not classified elsewhere |
|
25.30 |
|
|
|
|
|
|
089901 |
|
Precious and semi-precious stones, diamonds, and other types of stones. |
|
71 |
|
|
|
|
|
|
|
0899011 |
Unprocessed precious and semi-precious stones |
This includes precious stones such as rubies and jade... This product also includes stones that have only been simply cut or roughly shaped. |
7103.10 |
|
|
|
|
|
|
|
0899012 |
Diamonds (excluding industrial diamonds) |
This includes diamonds that have not been graded, or have only been simply cut or roughly polished. |
7102.10.00 7102.31.00 7102.39.00 |
|
|
|
|
|
|
|
0899013 |
Industrial-grade diamonds, unprocessed or only simply cut, split, or lightly polished. |
|
7102.21.00 7102.29.00 |
|
|
|
|
|
|
|
0899014 |
Pumice, abrasive stones, natural corundum, natural garnet, and other natural grinding stones. |
|
25.13 |
|
|
|
|
|
|
|
0899015 |
Bitumen and asphalt in natural form; Asphantite and asphalt-bearing rocks. |
|
2714.90.00 |
|
|
|
|
|
|
089909 |
|
Other mining products not elsewhere classified |
|
25.30 |
|
|
|
|
|
|
|
0899091 |
Natural graphite ore |
|
25.04 |
|
|
|
|
|
|
|
0899092 |
Quartz ore, excluding natural sand. |
|
2506.10.00 |
|
|
|
|
|
|
|
0899093 |
Fossilized silica powder and similar silica soils |
Includes diatomaceous earth, tripolite, and diatomite. |
2512.00.00 |
|
|
|
|
|
|
|
0899094 |
Natural magnesium carbonate (magnesite), molten magnesium oxide, calcined (sintered) magnesium oxide, other magnesium oxides, pure or impure. |
|
25.19 |
|
|
|
|
|
|
|
0899095 |
Asbestos ore |
|
25.24 |
|
|
|
|
|
|
|
0899096 |
Mica ore |
Includes: Raw mica and mica separated into sheets or layers; Mica powder |
25.25 |
|
|
|
|
|
|
|
0899097 |
Steatite ore |
This includes natural steatite ore, either raw or cut into blocks or slabs, and steatite ore crushed into powder. |
25.26 |
|
|
|
|
|
|
|
0899098 |
Stalactite (Bodhisattva stone) |
Also known as Felspar |
2529.10 |
|
|
|
|
|
|
|
0899099 |
Other mining products not elsewhere classified |
These include types such as: leucite, nepheline and nepheline syenite; vermiculite, pearlite and chlorite, unexpanded;… |
2529.30.00 25.30 |
|
C |
|
|
|
|
|
|
INDUSTRIAL PRODUCTS PROCESSING, MANUFACTURING |
|
|
|
|
19 |
|
|
|
|
|
Coke, a refined petroleum product. |
|
27.04 27.07 27.09 27.10 |
|
|
|
191 |
1910 |
19100 |
|
|
Coke |
|
27.04 |
|
|
|
|
|
|
191001 |
1910010 |
Coke and semi-coke refined from coal, peat, or lignite; carbon black from coal distillation stills. |
Includes: Coke and semi-coke produced from coal; Coke and semi-coke produced from lignite or peat; Coke gas and coal tar fumes. |
27.04 |
|
|
|
|
|
|
191002 |
1910020 |
Tar is distilled from coal, lignite, or peat, and other mineral tars. |
|
2706.00.00 |
|
|
|
192 |
1920 |
19200 |
|
|
Products from petroleum processing |
|
27 |
|
|
|
|
|
|
192001 |
1920010 |
Coal briquettes and similar solid fuels produced from coal. |
Includes: Coal briquettes and similar solid fuels produced from coal, lignite, and peat. |
2701.20.00 2702.20.00 2703.00.20 |
|
|
|
|
|
|
192002 |
|
Oil and gasoline fuels; lubricating oils and greases |
|
27.07 27.09 27.10 27.12 34.03 |
|
|
|
|
|
|
|
1920021 |
Light oils and preparations |
Includes: Motor gasoline; Aviation gasoline; Light oils and other preparations |
2710.12 |
|
|
|
|
|
|
|
1920022 |
Oil and gasoline fuels; other lubricating oils and greases. |
Includes: Medium oils (with a medium boiling range) and preparations; Lubricating oils and greases; Hydraulic brake fluids; Transformer oils and circuit breaker oils; Fuel oils and other petroleum-derived oils |
2710.12 2710.19 2710.20.00 |
|
|
|
|
|
|
|
1920023 |
Waste oil |
Contains polychlorinated biphenyl, polychlorinated terphenyl, or polychlorinated biphenyl. |
2710.91.00 2710.99.00 |
|
|
|
|
|
|
192003 |
|
Petroleum gas and other hydrocarbon gases (excluding natural gas) |
|
2711.12.00 2711.13.00 2711.14 2711.19.00 2711.29.00 |
|
|
|
|
|
|
|
1920031 |
Liquefied propane and butane (LPG) |
Includes: Liquefied propane; Liquefied butane (LPG); Commercial dry gas. |
2711.12.00 2711.13.00 2711.19.00 |
|
|
|
|
|
|
|
1920032 |
Ethylene, propylene, butylene, butadiene, and other petroleum gases or hydrocarbon gases other than natural gas. |
|
2711.14 2711.29.00 |
|
|
|
|
|
|
192004 |
|
Other petroleum products |
|
* |
|
|
|
|
|
|
|
1920041 |
Vaseline, paraffin wax, petroleum wax, and other waxes. |
|
2712.10.00 2712.20.00 2712.90 |
|
|
|
|
|
|
|
1920042 |
Petroleum coke, petroleum bitumen, and other petroleum residues. |
|
2713.11.00 2713.12.00 2713.20.00 2713.90.00 |
|
|
20 |
|
|
|
|
|
Chemical products |
|
28 29 30 31 32 33 34 35 36 37 38 |
|
|
|
201 |
|
|
|
|
Fertilizers and nitrogen compounds; primary forms of plastics and synthetic rubber. |
|
31 39 40 |
|
|
|
|
|
|
201142 |
|
Mixed basic organic chemical products |
|
29 30 31 32 33 34 35 36 37 38 |
|
|
|
|
|
|
|
2011421 |
Derivatives of plant products or resins |
Includes: Active natural mineral products; animal soot; turpentine oil (tall oil), refined or unrefined; turpentine and other terpene oils; crude dipentene; turpentine sulfite and other crude para-xylenes; turpentine oil containing alpha-terpineol as the main component; colophony and resin acids and their derivatives; remelted gums; wood tar; wood tar oil; wood creosote, wood naphtha, vegetable tar; tar from brewing and similar preparations made from colophony, resin acids or vegetable tar |
3802.90 3803.00.00 38.05 38.06 3807.00.00 |
|
|
|
|
|
|
|
2011422 |
charcoal |
This includes: charcoal made from fruit shells or seeds, whether or not in solid form, excluding charcoal burned in forests. |
44.02 |
|
|
|
|
|
|
|
2011423 |
Oils and other products from the high-temperature distillation of coal tar and similar products |
Includes: Oils and other products from the high-temperature distillation of coal tar; similar products with a higher proportion of aromatic components than non-aromatic components; distillation resins (tar) and distillation resin coke, obtained from coal tar or other mineral tars. |
2706.00.00 27.08 |
|
|
|
|
|
|
|
2011424 |
Undenatured ethanol has an alcohol content by volume of 80% or higher. |
|
2207.10.00 |
|
|
|
|
|
|
|
2011425 |
Ethyl alcohol and other denatured spirits are present at all concentrations. |
|
2207.20 |
|
|
|
|
|
|
|
2011426 |
Alkaline waste from wood pulp production; including lignin and sulfonates, excluding turpentine (tall oil). |
|
38.04 |
|
|
|
|
2012 |
20120 |
|
|
Fertilizers and nitrogen compounds |
|
31 |
|
|
|
|
|
|
201201 |
2012010 |
Anhydrous ammonia |
|
2814.10.00 |
|
|
|
|
|
|
201202 |
|
Ammonium fertilizers for water treatment; ammonium chloride, nitrite fertilizers |
|
31.02 |
|
|
|
|
|
|
|
2012021 |
Ammonium fertilizers are used for water treatment. |
|
3102.21.00 3102.29.00 3102.30.00 3102.40.00 |
|
|
|
|
|
|
|
2012022 |
Ammonium chloride fertilizer |
|
3102.90.00 |
|
|
|
|
|
|
|
2012023 |
Nitrite; potassium nitrate |
Excluding bismuth nitrates and others. |
2834.10.00 2834.21.00 |
|
|
|
|
|
|
201203 |
2012030 |
Mineral or chemical fertilizers containing nitrogen. |
Includes: Urea; Ammonium sulfate; Ammonium nitrate; Double salts and mixtures of calcium nitrate and ammonium nitrate; Mixtures of ammonium nitrate and calcium carbonate or other inorganic substances that do not enrich the soil; Fertilizers and other nitrogen mixtures not classified elsewhere. |
31.02 |
|
|
|
|
|
|
201204 |
2012040 |
Mineral or chemical fertilizers containing phosphate. |
Includes: Superphosphate (P2O5(Including: feed-grade and other types); Fused phosphate fertilizer; Other phosphate fertilizers |
31.03 |
|
|
|
|
|
|
201205 |
2012050 |
Mineral or chemical fertilizers containing potassium |
Includes: Potassium Chloride; Potassium Sulfate; Carnallite, Sylvinite and other potassium fertilizers. |
31.04 |
|
|
|
|
|
|
201206 |
2012060 |
Mineral or other chemical fertilizers not otherwise classified |
Includes: Mineral or chemical fertilizers containing 3 elements: nitrogen, phosphorus, and potassium (NPK); Diammonium phosphate; Monoammonium phosphate; Mineral or chemical fertilizers containing 2 elements: nitrogen and phosphorus; Mineral or chemical fertilizers containing 2 elements: phosphorus and potassium; Potassium nitrate; Other mineral and chemical fertilizers containing at least 2 elements (phosphorus, nitrogen, potassium) not classified elsewhere. |
31.05 |
|
|
|
|
2013 |
|
|
|
Primary plastics and synthetic rubbers |
|
39 40 |
|
|
|
|
|
20131 |
201310 |
|
Virgin plastic |
|
39 |
|
|
|
|
|
|
|
2013101 |
Primary polymer |
Includes: Ethylene polymers, primary form; Styrene polymers, primary form; Vinyl chloride polymers or other halogenated olefin polymers, primary form; Propylene or other oleic polymers, primary form; Vinyl acetate polymers or vinyl esters and other vinyl polymers, primary form; Acrylic polymers, primary form; Polyamides, primary form; Natural polymers and modified natural polymers (e.g., alginic acid, its salts and esters; hardened proteins, chemical derivatives of natural rubber). |
39.01 39.02 39.03 39.04 39.05 39.06 39.07 39.08 39.09 39.10 39.11 39.12 39.13 |
|
|
|
|
|
|
|
2013102 |
Plastics other than primary forms, ion exchange materials |
Includes: Polyacetals, other polyethers and epoxy resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms; amino resins, phenolic resins and polyurethanes, in primary forms; silicones, in primary forms; other plastics, in primary forms not elsewhere classified; ion exchange resins. |
39.01 39.02 39.03 39.04 39.05 39.06 39.07 39.08 39.09 39.10 39.11 39.12 39.13 3914.00.00 |
|
|
|
|
|
20132 |
|
|
Virgin synthetic rubber |
|
40.02 |
|
|
|
|
|
|
201321 |
2013210 |
Synthetic rubber and rubber substitutes derived from oils and compounds of synthetic and natural rubber and similar natural resins, in primary form or in sheets, foils or strips. |
Includes: Synthetic rubber and rubber substitutes derived from oil, in primary form or sheets or strips (including: latex); Compounds of synthetic rubber and natural rubber and similar natural resins, in primary form or sheets or strips (including: mixtures of natural latex with synthetic latex) |
40.01 40.02 |
|
|
|
202 |
|
|
|
|
Other chemical products |
|
* |
|
|
|
|
2021 |
20210 |
|
|
Pesticides and other chemical products used in agriculture. |
|
38.08 |
|
|
|
|
|
|
202101 |
|
Pesticides and other chemical products used in agriculture. |
|
38.08 |
|
|
|
|
|
|
|
2021011 |
Insecticides |
This includes: intermediate preparations for the production of insecticides, mosquito repellent incense sticks or powder for making mosquito repellent incense sticks, sprays, mosquito repellent sheets, insecticide-treated nets, and other products. |
3808.59.11 3808.59.19 3808.61 3808.62 3808.69 3808.91 |
|
|
|
|
|
|
|
2021012 |
Fungicides |
|
3808.59.21 3808.59.29 3808.92 |
|
|
|
|
|
|
|
2021013 |
Herbicides, anti-sprouting agents, and plant growth regulators. |
|
3808.59.31 3808.59.39 3808.59.40 3808.59.50 3808.93 |
|
|
|
|
|
|
|
2021014 |
Disinfectants |
For agricultural and other uses. |
3808.59.60 3808.94.10 3808.94.20 3808.94.90 |
|
|
|
|
|
|
|
2021019 |
Other pesticides and other chemical products used in agriculture |
|
3808.52.10 3808.52.20 3808.52.90 3808.59.91 3808.59.99 3808.99.10 3808.99.90 |
|
|
|
|
2022 |
|
|
|
Paints, varnishes and similar coatings; printing inks and putties. |
|
32 |
|
|
|
|
|
20221 |
202210 |
|
Paints, varnishes and similar coatings, putty |
|
32 |
|
|
|
|
|
|
|
2022101 |
Polymer-based paints and varnishes |
Includes: Water-soluble paints and varnishes (including enamels made from synthetic polymers or chemically modified natural polymers, dispersed or dissolved in water); Non-aqueous paints and varnishes (including enamels made from synthetic polymers or chemically modified natural polymers, dispersed or dissolved in non-aqueous environments). |
32.08 32.09 32.10 |
|
|
|
|
|
|
|
2022102 |
Paints, varnishes and related products; pigments used in art. |
Includes: Pigments, opacifiers and prepared colors, glass glazes and porcelain glazes; ceramic glazes, liquid glosses and similar preparations used in the ceramic, glazing or glassmaking industries; glassmaking materials, in powder, granular or flake form; other paints and varnishes; prepared watercolor pigments for leather finishing; prepared drying agents; pigments for painting, school, signboard paints, pigments, decorative colors and similar colors; pigments (including metal powders and flakes) dispersed in a non-aqueous medium, in liquid or paste form, for the manufacture of paints (including glazes); stamping foils; dyes and other pigments prepared in specific forms. |
32.07 32.10 32.11 32.12 32.13 |
|
|
|
|
|
|
|
2022103 |
Putty and similar products |
Includes: Putty; surface finishing materials before painting (including: putty for glass bonding, putty for joining, resin adhesives, plastering and bonding compounds, and other types of putty); Non-heat-resistant surface coating materials |
32.14 |
|
|
|
|
|
20222 |
202220 |
|
Printing ink |
|
32.15 |
|
|
|
|
|
|
|
2022201 |
Printing ink |
Includes: Black ink and other inks (excluding black). |
32.15 |
|
|
|
|
2023 |
|
|
|
Cosmetics, soaps, detergents, polishes and sanitary preparations |
|
33 34 |
|
|
|
|
|
20231 |
|
|
cosmetics |
|
33 |
|
|
|
|
|
|
202311 |
|
Cosmetics or preparations for makeup and preparations for skin care, nail or toenail makeup |
|
33.04 |
|
|
|
|
|
|
|
2023111 |
Lip and eye makeup products |
|
3304.10.00 3304.20.00 |
|
|
|
|
|
|
|
2023112 |
Nail care products |
|
3304.30.00 |
|
|
|
|
|
|
|
2023113 |
Cosmetics or other makeup products |
Includes: Powder, pressed or unpressed; Creams and perfumes for face and skin; Acne creams; Cosmetics or other makeup preparations not elsewhere classified. |
3304.91.00 3304.99 |
|
|
|
|
|
|
202312 |
|
A product for use on hair, fur, or for oral hygiene. |
|
33.05 33.06 |
|
|
|
|
|
|
|
2023121 |
Shampoo, hairspray, hair perming and straightening products. |
This includes: Shampoos and conditioners, including antifungal types containing pharmaceutical ingredients; Hair care products such as: Hairspray, hair perming and straightening products, hair curling or straightening products. |
33.05 34.01 |
|
|
|
|
|
|
|
2023122 |
Oral hygiene products (including toothpaste and tooth-strengthening powders) |
This includes: Toothpaste (both cream and powder form to prevent dental diseases); other oral hygiene products besides dental floss, such as mouthwash, fresheners, etc. |
33.06 |
|
|
|
|
|
|
|
2023123 |
Dental floss |
|
3306.20.00 |
|
|
|
|
|
|
|
2023124 |
Preparations for use before, during or after shaving; deodorants; preparations for bathing; depilatory products and other hygiene preparations not elsewhere classified. |
Includes: Preparations for use before, during, or after shaving; Personal deodorants and antiperspirants; Shower gels, facial cleansers, and other bathing preparations; Other hygiene preparations not elsewhere classified (Including: animal hygiene preparations, contact lens eye drops, perfumes and other cosmetics, including depilatory products, etc.) |
33.07 3401.30.00 |
|
|
|
|
|
|
|
2023125 |
Perfumes and fragrances |
|
3303.00.00 |
|
|
|
|
|
20232 |
|
|
Soaps, detergents, polishes, and cleaning products |
|
34.01 34.02 34.05 |
|
|
|
|
|
|
202321 |
2023210 |
Crude glycerin; glycerin water and glycerin alkaline solution |
|
2905.45.00 |
|
|
|
|
|
|
202322 |
2023220 |
Organic surfactants, excluding soap. |
|
3402.31 3402.39 3402.41.00 3402.42 3402.49 |
|
|
|
|
|
|
202323 |
|
Soap, a compound used for washing and cleaning. |
|
34.01 34.02 |
|
|
|
|
|
|
|
2023231 |
Soap; organic surfactants and preparations used as soap; paper, padding, linen, nonwoven fabrics, impermeable, coated or laundered with soap or detergent. |
Includes: Soap; organic surfactants and preparations; paper, blankets, felt and nonwoven products impregnated, coated or covered with soap or detergents; organic surfactants and preparations for cleaning skin. |
34.01 34.02 |
|
|
|
|
|
|
|
2023232 |
Laundry detergents and cleaning products |
Liquid, powder, or cream form. This product also includes fabric softener. |
34.01 34.02 3809.91.10 |
|
|
|
|
|
|
202324 |
|
Fragrant substances and waxy substances |
|
33.01 34.04 |
|
|
|
|
|
|
|
2023241 |
This product is used to freshen or deodorize a room. |
Including scented preparations used in religious ceremonies (incense sticks; incense coils); preparations that emit a fragrant scent when burned. |
3307.41 3307.49 |
|
|
|
|
|
|
|
2023242 |
Artificial wax and processed wax |
|
34.04 |
|
|
|
|
|
|
|
2023243 |
Polishes and creams for shoes, furniture, floors, glass, metal, and vehicle bodies. |
This includes: Polishes, creams and similar preparations for footwear or leather; Polishes, creams and similar preparations for the preservation of wood, wooden floors, door frames or other wooden goods; Polishes and similar preparations for polishing coachwork, excluding metal polishes; Polishes and similar preparations for polishing other products. |
34.05 |
|
|
|
|
|
|
|
2023244 |
Scrubs and powders for scouring and other scrubbing preparations |
|
3405.40 |
|
|
|
|
2029 |
20290 |
|
|
Other chemical products not classified elsewhere |
|
38.24 |
|
|
|
|
|
|
202901 |
|
Explosives |
|
36 |
|
|
|
|
|
|
|
2029011 |
Prepared explosives |
Includes: Propellant powder; Prepared explosives, excluding propellant powder. |
3601.00.00 3602.00.00 |
|
|
|
|
|
|
|
2029012 |
Safety fuse, detonator, fuse or detonator, ignition device, electric detonator |
This includes: semi-finished fuses, basic warheads, signal tubes, etc. |
36.03 |
|
|
|
|
|
|
|
2029013 |
Fireworks, flares, rain flares, fog flares, and other pyrotechnic products. |
|
36.04 |
|
|
|
|
|
|
|
2029014 |
Matches |
|
3605.00.00 |
|
|
|
|
|
|
202902 |
|
Prepared adhesives and other prepared glues |
|
35 |
|
|
|
|
|
|
|
2029021 |
Prepared adhesives and other prepared glues |
This includes: polymer-based binders and Ca2L binders used in the production of refractory bricks… |
35.06 |
|
|
|
|
|
|
202903 |
|
Essential oils and blends of aromatic substances derived from plant essential oils. |
|
33.01 |
|
|
|
|
|
|
|
2029031 |
Plant essential oils |
Includes: essential oils of citrus fruits, peppermint, lemon balm, lemongrass, cinnamon, ginger, etc. |
33.01 |
|
|
|
|
|
|
|
2029032 |
A mixture of aromatic substances from plant essential oils. |
Used as a raw material in industry and beverage production. |
33.02 |
|
|
|
|
|
|
202904 |
|
Photographic films and plates, instant films; chemical preparations and unmixed products for photographic use. |
|
37 |
|
|
|
|
|
|
|
2029041 |
Film and plates used for photography, instant print film, unexposed. |
Includes: Flat photographic plates and films of any material except paper, cardboard, or textiles (Suitable for X-ray imaging, instant printing, or specially manufactured for the printing industry, etc.); Photographic film, in roll form, of any material except paper, cardboard, or textiles (Suitable for X-ray imaging, multicolor imaging, or specialized for medical, surgical, dental, or veterinary use, or in the printing industry, etc.); Photographic film of paper, cardboard, and textiles (Suitable for multicolor imaging). |
37.01 37.02 37.03 |
|
|
|
|
|
|
|
2029042 |
Chemical preparations used in photography, unmixed products used in photography not classified elsewhere. |
Excluding varnishes, glues, adhesives and similar preparations. |
37.07 |
|
|
|
|
|
|
202905 |
2029050 |
Fats and oils of animals and vegetables processed by chemical methods; mixtures or inedible preparations of animal fats or oils. |
Includes: Animal and vegetable fats and oils and their fractions, processed by chemical methods (boiling, oxidation, dehydration, sulfate, blow-drying, polymerization by heating in a vacuum or in an inert atmosphere or by chemical modification); Inedible mixtures or preparations of animal fats or oils and fractions of various fats and oils. Exclusions: hydrogenated, conjugated esterified, and re-esterified types. |
15.01 15.02 15.03 15.05 15.17 15.18 |
|
|
|
|
|
|
202906 |
2029060 |
Writing ink, drawing ink, and other inks (excluding printing ink) |
Includes: the entire carbon block of the type used to produce disposable carbon paper. |
3215.90 |
|
|
|
|
|
|
202907 |
|
Lubricants; additives; antifreeze |
|
34.03 3820.00.00 * |
|
|
|
|
|
|
|
2029071 |
Lubricants |
|
34.03 |
|
|
|
|
|
|
|
2029072 |
Anti-knock agents; additives for mineral oils (including gasoline) and similar products. |
|
38.11 |
|
|
|
|
|
|
|
2029073 |
Fluids used in hydraulic brakes; antifreeze preparations and anti-freezing fluids |
|
3819.00.00 3820.00.00 |
|
|
|
|
|
|
202908 |
|
Other mixed chemical products |
|
38.24 |
|
|
|
|
|
|
|
2029081 |
Peptone and its derivatives, other proteins and their derivatives not elsewhere classified; raw hides, whether or not chromized. |
|
3504.00.00 |
|
|
|
|
|
|
|
2029082 |
Pastes for molding; preparations considered as waxes for use in dentistry; other dental preparations with a gypsum base; preparations and filling materials for fire extinguishers; prepared culture media for growth. |
Includes: Pastes for making molds; including those for children's toys; Preparations considered as “dental waxes” or as “dental molding materials”; Other dental preparations with a gypsum base other than dental fillings classified under industry 3250; Preparations and filling materials for fire extinguishers; Prepared culture media for the growth and maintenance of microorganisms or plants, human or animal cells; Plaster for plaster casts; Unclassified mixed diagnostic or laboratory reagents (Including: plastic sheets, plates, films, foils and strips impregnated, coated or coated with diagnostic or laboratory reagents; cardboard, cellulose felt and paper tapes made of cellulose fibers…). |
34.07 3813.00.00 38.21 38.22 2520.20.90 |
|
|
|
|
|
|
|
2029083 |
Chemical elements and doped chemical compounds used in electronics. |
In the form of discs, thin sheets, or similar forms. |
3818.00.00 |
|
|
|
|
|
|
|
2029084 |
Activated carbon |
|
3802.10 |
|
|
|
|
|
|
|
2029085 |
Finishing agents, dyeing accelerators or dyeing retardants; similar products or preparations. |
For example, fabric finishing agents and color fixatives; used in the textile, paper, leather, or similar industries. |
38.09 |
|
|
|
|
|
|
|
2029086 |
Metal surface cleaning preparations, fluxing agents; prepared rubber vulcanization accelerators; unclassified catalytic preparations; unclassified mixed alkylbenzenes and mixed alkyl naphthalenes; |
Includes: Preparations for cleaning metal surfaces; fluxes and other auxiliary preparations for welding; powders and pastes of metals and other materials for welding; preparations for cores or coatings of welding electrodes or welding rods (including tin soldering, brazing or electric soldering); prepared rubber vulcanization accelerators; rubber or plastic plasticizers, not specified or included elsewhere; antioxidants and other compounds for stabilizing rubber or plastics; reaction initiators, reaction accelerators and catalytic preparations; mixed alkylbenzenes and mixed alkylnaphthalenes not elsewhere classified. Excluding substances of heading 2707 (oils and other products of high-temperature distillation of coal tar and… |
38.10 38.15 3817.00.00 |
|
|
|
|
|
|
|
2029087 |
Prepared binder for molding dies and cores |
Includes: Prepared binders for molds or cores; Non-aggregated metal carbides mixed with each other or with metal binders; Prepared admixtures for cement, mortar, or concrete. |
3824.10.00 3824.30.00 3824.40.00 |
|
|
|
|
|
|
|
2029089 |
Other mixed chemical products not elsewhere classified |
|
38.24 |
|
|
|
|
|
|
202909 |
|
Gelatin and gelatin derivatives, including: milk albumin; residual products of the chemical industry or related industries not elsewhere classified. |
|
35.02 35.03 38.24 |
|
|
|
|
|
|
|
2029091 |
Gelatin and gelatin derivatives, milk albumin; glues prepared from fish bladders; other glues of animal origin. |
Includes: Gelatin and gelatin derivatives; Milk albumin, including concentrates of two or more whey proteins; Glue prepared from fish bladders; other glues of animal origin; Salts of albumin and other albumin derivatives |
35.02 35.03 |
|
|
|
|
|
|
|
2029092 |
Salts of casein and other casein derivatives: Casein colloids; colloids based on starch, or dextrin or other modified starch forms. |
|
35.01 35.05 |
|
|
|
|
|
|
|
2029093 |
Residual products of the chemical industry or related industries not classified elsewhere. |
|
38.24 |
|
|
|
203 |
2030 |
20300 |
|
|
Synthetic and artificial fibers |
|
54.02 54.03 54.04 54.05 54.06 55.03 55.04 55.05 55.06 55.07 55.09 55.10 55.11 |
|
|
|
|
|
|
203001 |
|
Synthetic |
|
54.02 54.04 55.09 55.03 55.06 |
|
|
|
|
|
|
|
2030011 |
Synthetic filament tow; synthetic staple fiber, uncarded or uncombed. |
Includes: Tow of synthetic filament from nylon, other polyamides, polyester, acrylic or modacrylic, polypropylene, etc., and synthetic staple fibers, not carded, not combed, or otherwise processed for spinning from nylon, other polyamides, polyester, acrylic or modacrylic, polypropylene, etc. |
55.01 55.03 |
|
|
|
|
|
|
|
2030012 |
Synthetic filament yarns (excluding sewing thread), synthetic monofilament yarns |
Includes: Polyamide and polyester strong silk threads; other synthetic monofilament threads; synthetic monofilament, strip and similar fibers. |
54.02 54.04 |
|
|
|
|
|
|
203002 |
|
Artificial fibers |
|
54.02 54.03 54.04 54.05 54.06 55.03 55.04 55.05 55.06 55.07 55.09 55.10 55.11 |
|
|
|
|
|
|
|
2030021 |
Artificial tow filament; artificial staple fiber, uncarded or uncombed. |
Includes: Artificial tow filament; Artificial staple fiber, not carded, not combed, or otherwise processed for spinning. |
55.01 55.02 55.03 55.04 |
|
|
|
|
|
|
|
2030022 |
Artificial filament fibers (excluding sutures), artificial monofilament fibers |
Includes: High-strength viscose rayon fibers; other artificial single filament fibers; artificial monofilament fibers, strip fibers and similar |
54.02 54.03 54.04 54.05 54.06 55.06 5507.00.00 |
|
|
24 |
|
|
|
|
|
Metal products |
|
* |
|
|
|
241 |
2410 |
24100 |
|
|
Cast iron, iron, and steel products |
|
72 73 |
|
|
|
|
|
|
241001 |
|
Basic cast iron, iron, and steel products |
|
72 73 |
|
|
|
|
|
|
|
2410011 |
Cast iron, non-alloy cast iron ingots; alloy cast iron ingots; manganese-rich cast iron ingots, iron-carbon alloys containing more than 6% but not more than 30% manganese by weight in bulk or other basic forms. |
|
72.01 7204.10.00 72.05 73.03 |
|
|
|
|
|
|
|
2410012 |
Iron alloys (fero alloys) |
Includes: Iron-Manganese alloys; Iron-Silicon alloys; Iron-Silicon-Manganese alloys; Iron-Chromium alloys; Iron-Silicon-Chromium alloys; Iron-Nickel alloys; Iron-Molybdenum alloys; Iron-Tungsten alloys and Silicon-Tungsten alloys; Other iron alloys |
72.02 |
|
|
|
|
|
|
|
2410013 |
Iron-containing products are directly reduced from iron ore and other sponge iron products. |
In lumps, chunks, or similar forms; iron of a minimum purity of 99,94% in lumps, chunks, or similar forms. |
72.03 |
|
|
|
|
|
|
|
2410014 |
Granules and powder of non-alloy cast iron ingots; alloy cast iron ingots; manganese-rich cast iron ingots, iron-carbon alloys containing more than 6% but not more than 30% manganese by weight in bulk or other basic forms, iron, steel |
|
72.05 7201.50.00 |
|
|
|
|
|
|
241002 |
|
Raw steel |
Alloy steel includes stainless steel and other alloy steels. |
72.06 7218.10.00 7224.10.00 |
|
|
|
|
|
|
|
2410021 |
Non-alloy steel in ingot or other rough form; non-alloy steel in semi-finished form. |
|
72.06 72.07 |
|
|
|
|
|
|
|
2410022 |
Stainless steel in ingot or other rough basic forms; Stainless steel in semi-finished form. |
|
72.18 |
|
|
|
|
|
|
|
2410023 |
Other alloy steels in ingot or other rough forms; Other alloy steels in semi-finished form. |
|
72.24 |
|
|
|
|
|
|
241003 |
|
Flat steel coil products that are not further processed than hot-rolled, and are not coated, plated, or clad. |
|
72.08 7211.13 7211.14 7211.19 7219.11.00 7219.12.00 7219.13.00 7219.14.00 7220.11 7220.12 7225.30 7226.91 |
|
|
|
|
|
|
|
2410031 |
Flat coils of non-alloy steel, not further processed than hot-coiled, with a width of ≥ 600mm, not coated, plated or clad. |
Includes: Flat non-alloy steel coils, not further processed than hot-rolled, in coil form, with a width ≥ 600mm, not coated, plated or clad; Flat non-alloy steel coils, not further processed than hot-rolled, in non-coil form, with a width ≥ 600mm, not coated, plated or clad. |
72.08 |
|
|
|
|
|
|
|
2410032 |
Flat stainless steel coils, not excessively hot-rolled, with a width of ≥ 600mm. |
Includes: Hot-rolled, non-overworked flat stainless steel coils, in coil form, with a width ≥ 600mm; Hot-rolled, non-overworked flat stainless steel coils, in non-coil form, with a width ≥ 600mm |
7219.11.00 7219.12.00 7219.13.00 7219.14.00 7219.21.00 7219.22.00 7219.23.00 7219.24.00 |
|
|
|
|
|
|
|
2410033 |
Other alloy steel flat coils, not excessively hot-rolled, with a width of ≥ 600mm |
Includes: Other alloy steel, flat coils not further processed than hot-rolled, in coil form, with a width ≥ 600mm; Other alloy steel, flat coils not further processed than hot-rolled, in non-coil form, with a width ≥ 600mm |
7225.30 7225.40 |
|
|
|
|
|
|
|
2410034 |
Flat non-alloy steel coils, not further processed than hot-rolled, with a width of < 600 mm, not coated, plated or clad. |
|
7211.13 7211.14 7211.19 |
|
|
|
|
|
|
|
2410035 |
Flat stainless steel coil, not excessively hot-rolled, with a width < 600mm |
|
7220.11 7220.12 |
|
|
|
|
|
|
|
2410036 |
Other alloy steel flat coils, not excessively hot-rolled, with a width < 600mm |
|
7226.91 |
|
|
|
|
|
|
241004 |
|
Flat steel coil products that have not undergone further processing beyond cold rolling (cold pressing), and have not been coated, plated, or clad. |
|
72.09 7211.23 7211.29 7219.31.00 7219.32.00 7219.33.00 7219.34.00 7219.35.00 7220.20 7225.50 7226.92 |
|
|
|
|
|
|
|
2410041 |
Flat coils of non-alloy steel, not excessively cold-worked, with a width of ≥ 600mm, not coated, plated or clad. |
Includes: Flat non-alloy steel coils, not excessively cold-rolled, in coil form, with a width ≥ 600mm, not coated, plated or clad; Flat non-alloy steel coils, not excessively cold-rolled, in non-coil form, with a width ≥ 600mm, not coated, plated or clad. |
72.09 |
|
|
|
|
|
|
|
2410042 |
Flat stainless steel coils, not further processed than cold-rolled, with a width of ≥ 600mm, not coated, plated or clad. |
|
7219.31.00 7219.32.00 7219.33.00 7219.34.00 7219.35.00 |
|
|
|
|
|
|
|
2410043 |
Other alloy steel flat coils, not further processed than cold-rolled, with a width ≥ 600mm, not coated, plated or clad. |
|
7225.50 |
|
|
|
|
|
|
|
2410044 |
Flat non-alloy steel coils, not excessively cold-worked, with a width of < 600 mm, not coated, plated or clad. |
|
7211.23 7211.29 |
|
|
|
|
|
|
|
2410045 |
Flat stainless steel coil, not excessively cold-rolled, with a width < 600mm |
|
7220.20 |
|
|
|
|
|
|
|
2410046 |
Other alloy steel thin coils, not excessively cold-rolled, with a width < 600mm |
|
7226.92 |
|
|
|
|
|
|
241005 |
|
Flat steel coil products that have been coated, plated or clad; Electrical steel products, high-speed steel. |
|
72.10 72.12 72.19 72.20 72.25 72.26 |
|
|
|
|
|
|
|
2410051 |
Flat coils of non-alloy steel with a width of ≥ 600mm, coated, plated or clad. |
Includes: Flat coils of non-alloy steel with a width ≥ 600mm, tin-plated or tin-coated; Flat coils of non-alloy steel with a width ≥ 600mm, lead-plated or lead-coated, including lead-tin alloys; Flat coils of non-alloy steel with a width ≥ 600mm, electroplated or zinc-coated; Flat coils of non-alloy steel with a width ≥ 600mm, zinc-plated or zinc-coated by other methods; Flat coils of non-alloy steel with a width ≥ 600mm, chrome-plated or chrome-coated; Flat coils of non-alloy steel with a width ≥ 600mm, aluminum-plated or aluminum-coated; Flat coils of non-alloy steel with a width ≥ 600mm, painted, varnished, or plastic-coated. |
72.10 |
|
|
|
|
|
|
|
2410052 |
Flat-rolled non-alloy steel with a width of < 600mm, coated, plated or clad. |
Includes: Flat-rolled non-alloy steel with a width < 600mm, tin-plated or tin-coated; Flat-rolled non-alloy steel with a width < 600mm, electroplated or zinc-coated; Flat-rolled non-alloy steel with a width < 600mm, zinc-plated or zinc-coated by other methods; Flat-rolled non-alloy steel with a width < 600mm, painted, varnished, or plastic-coated; Flat-rolled non-alloy steel with a width < 600mm, plated or coated by other methods. |
72.12 |
|
|
|
|
|
|
|
2410053 |
Flat-rolled alloy steel, with a width of ≥ 600mm, coated, plated or clad. |
Includes: Flat-rolled alloy steel, width ≥ 600mm, electroplated or zinc-coated; Flat-rolled alloy steel, width ≥ 600mm, zinc-coated or zinc-coated by other methods; Flat-rolled alloy steel, width ≥ 600mm, coated, plated, or other coated. |
72.25 |
|
|
|
|
|
|
|
2410054 |
Flat coiled alloy steel, width < 600mm |
|
72.26 |
|
|
|
|
|
|
|
2410055 |
Flat coiled alloy steel, width ≥ 600mm, made of electrical silicon steel. |
|
7225.11.00 7225.19.00 |
|
|
|
|
|
|
|
2410056 |
Flat coiled alloy steel, width < 600mm, made of electrical silicon steel. |
|
7226.11 7226.19 |
|
|
|
|
|
|
|
2410057 |
Thin-rolled alloy steel, with a width of < 600mm, made of high-speed steel. |
|
7226.20 |
|
|
|
|
|
|
241006 |
|
Hot-rolled steel products in the form of bars, rods, angles, and shaped profiles. |
|
72.13 72.14 72.16 7221.00.00 72.22 72.27 72.28 |
|
|
|
|
|
|
|
2410061 |
Hot-rolled bars and rods of non-alloy steel, in irregular coil form. |
|
72.13 |
|
|
|
|
|
|
|
2410062 |
Hot-rolled stainless steel bars and rods, in irregular coil form. |
|
7221.00.00 |
|
|
|
|
|
|
|
2410063 |
Hot-rolled bars and rods of other alloy steels, in irregular coil form. |
|
72.27 |
|
|
|
|
|
|
|
2410064 |
Alloy steel in other bar and rod form, not further processed than forging, hot rolling, hot drawing or hot extrusion, but including those forms twisted after rolling. |
Includes: Non-alloy steel bars and rods that have only undergone forging, hot rolling, hot drawing, or hot extrusion, including hot-twisting; Cold-formed non-alloy steel bars and rods. |
72.14 72.27 7228.10 7228.20 7228.30 7228.40 7228.60 7228.70 7228.80 |
|
|
|
|
|
|
|
2410065 |
Stainless steel bars, rods, and other related products. |
Includes: Stainless steel bars and rods, not further processed than hot-rolled, hot-drawn, or extruded; Stainless steel bars and rods, newly cold-formed or cold-jointed; Other stainless steel bars and rods |
7222.11 7222.19 7222.20 7222.30 |
|
|
|
|
|
|
|
2410066 |
Other types of bars and rods made of different alloys. |
Includes: High-speed steel bars and rods; Silicon manganese steel bars and rods; Hollow alloy steel bars and rods; Other alloy steel bars and rods. |
72.28 |
|
|
|
|
|
|
|
2410067 |
Steel bars and rods in hollow form. |
|
7228.80 |
|
|
|
|
|
|
|
2410068 |
Angle, form, and shaped steel (excluding construction materials and welded angles, forms, and shapes) |
Includes: Non-alloy steel in angle, mold, and profile forms; Stainless steel in angle, mold, and profile forms; Other alloy steel in angle, mold, and profile forms |
72.16 7222.40 7228.70 |
|
|
|
|
|
|
|
2410069 |
Steel piles, railway tracks and railway construction materials; welded steel angles, forms and shapes. |
Includes: Steel sheet piles; Welded steel angles, forms, and shapes; Steel materials for railway or tram track construction. |
73.01 73.02 |
|
|
|
|
|
|
241007 |
|
Steel pipes and conduits, pipe fittings of all kinds |
For pipes and joints made by casting, they fall under industry group 24310. |
73.04 73.05 73.06 |
|
|
|
|
|
|
|
2410071 |
Seamless Steel Pipe |
Includes: Seamless steel pipes for conveying oil or gas; seamless steel casing pipes for oil or gas drilling; other seamless pipes with a circular cross-section made of non-alloy steel; other seamless pipes with a circular cross-section made of stainless steel; other seamless pipes with a circular cross-section made of other alloy steel; other seamless steel pipes and conduits. |
73.04 |
|
|
|
|
|
|
|
2410072 |
Steel pipes and conduits with joints (welded, riveted, joined together in a similar way...). |
Includes: Connected steel pipes for conveying oil or gas; Connected steel casing pipes for oil or gas drilling; and other connected steel pipes. |
73.05 73.06 |
|
|
|
|
|
|
|
2410073 |
Connecting accessories (excluding molded accessories) |
|
7307.21 7307.22 7307.23 7307.29 7307.91 7307.92 7307.93 7307.99 |
|
|
|
|
|
|
241008 |
|
Other cold-rolled steel products |
|
72.09 7211.23 7211.29 7219.31 7219.32 7219.33 7219.34 7219.35 7220.20 7225.50 7226.92 7228.50 |
|
|
|
|
|
|
|
2410081 |
Cold-rolled bars and rods |
|
7228.50 |
|
|
|
|
|
|
|
2410082 |
Small coiled steel (<600 mm) |
|
72.11 72.12 72.20 72.26 |
|
|
|
|
|
|
|
2410083 |
Structural steel, foldable |
|
7222.40 7228.70 |
|
|
|
|
|
|
|
2410084 |
Wire |
Includes: Non-alloy steel wire (including both plated and unplated non-alloy steel wire); Stainless steel wire; Other alloy steel wire |
72.17 72.23 72.29 |
|
|
|
|
|
|
241009 |
2410090 |
Iron and steel production services |
|
|
|
|
|
242 |
2420 |
|
|
|
Non-ferrous metals and precious metals |
|
* |
|
|
|
|
|
24201 |
242010 |
|
Precious metals and precious metal production services |
|
71.06 7107.00.00 71.08 7109.00.00 71.10 71.11 71.12 |
|
|
|
|
|
|
|
2420101 |
Precious metals |
Includes: Silver (including silver alloyed with gold or platinum) unworked or in semi-finished or powder form; Gold (including gold alloyed with platinum) unworked or in semi-finished or powder form; Platinum, unworked or in semi-finished or powder form (Platinum is platinum, palladium, rhodium, iridium, osmium, ruthenium); Base metals or silver, with gold plating, not further processed than semi-finished products (“Base metals” means: steel, copper, nickel, aluminum, lead, zinc, tin, tungsten, molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium, thallium); Base metals with silver plating, base metals, silver or gold with platinum plating, not further processed than semi-finished products |
71.06 7107.00.00 71.08 7109.00.00 71.10 71.11 71.12 |
|
|
|
|
|
|
|
2420102 |
Precious metal production services |
|
|
|
|
|
|
|
24202 |
|
|
Non-ferrous metals |
|
* |
|
|
|
|
|
|
242021 |
|
Aluminum |
|
76 |
|
|
|
|
|
|
|
2420211 |
Unworked aluminum, aluminum oxide |
Includes: Unworked aluminum; Aluminum oxide, excluding artificially created aluminum oxide. |
76.01 2818.20.00 |
|
|
|
|
|
|
|
2420212 |
Semi-finished products made of aluminum or aluminum alloys |
Includes: Aluminum powder and scraps; Aluminum bars, rods, and shaped aluminum; Aluminum wire; Aluminum sheets, plates, and panels thicker than 0.2mm; Thin aluminum foil with a thickness not exceeding 0.2mm; Aluminum pipes and tubes; Aluminum fittings, connectors, etc. |
* |
|
|
|
|
|
|
242022 |
|
Lead, zinc, tin |
Lead rods, bars, and wires; lead tubes, pipes, fittings, and pipe accessories; zinc tubes, pipes, fittings, and pipe accessories; tin powder and flakes; tin sheets, plates, strips, and foils; tin pipes, pipes, fittings, and pipe accessories. |
78 79 80 |
|
|
|
|
|
|
|
2420221 |
Unprocessed lead, zinc, and tin |
Includes: Unprocessed lead; Unprocessed zinc; Unprocessed tin |
78.01 79.01 80.01 |
|
|
|
|
|
|
|
2420222 |
Semi-finished products made of lead, zinc, tin, or their alloys. |
Includes: Lead powder and flakes; Zinc powder and flakes; Lead sheets, plates, strips, foils and thin films; Zinc sheets, plates, strips, foils and thin films; Insulating sheets; Zinc rods, bars and wires; Tin rods, bars, shapes and wires |
* |
|
|
|
|
|
|
242023 |
|
Copper |
|
74 |
|
|
|
|
|
|
|
2420231 |
Copper, unworked copper alloys, copper sten, cemented copper (precipitated copper) |
Includes: Copper stencil, copper cement (Copper stencil is a crude mixture; Copper cement is copper refined using carbon powder); Unrefined copper, copper anodes for electrolytic refining; Refined copper, copper core; Unworked copper alloys (excluding master copper alloys); Master copper alloys (Often used as additives in non-ferrous metallurgy or in the production of other alloys) |
7401.00.10 7401.00.20 7402.00.10 7402.00.90 74.03 7404.00.00 7405.00.00 |
|
|
|
|
|
|
|
2420232 |
Semi-finished products, products made of copper or copper alloys |
Includes: Copper powder and flakes; Copper bars and rods; Copper wire; Copper sheets, plates, and sheets thicker than 0.15mm; Thin copper foil with a thickness not exceeding 0.15mm; Copper pipes and conduits; Copper pipe or conduit fittings (e.g., double couplings, elbows, sleeves, etc.) |
* |
|
|
|
|
|
|
242024 |
|
Niken |
|
75 |
|
|
|
|
|
|
|
2420241 |
Unprocessed nickel; an intermediate product of the nickel smelting process. |
Includes: Nickel sten, nickel oxide and its intermediate products; Unprocessed nickel |
75.01 75.02 7503.00.00 |
|
|
|
|
|
|
|
2420242 |
Semi-finished products, products made of nickel or nickel alloys |
Includes: Nickel powder and flakes; Nickel slices, plates, strips, foils and sheets; Nickel bars, rods, and wires; Nickel tubes and pipes; Nickel pipe fittings and accessories. |
* |
|
|
|
|
|
|
242025 |
2420250 |
Other non-ferrous metals and their products: metal ceramics, ash and deposits, residues containing metals or metal compounds. |
Includes: Titanium and titanium products; Manganese and manganese products; Antimony and antimony products; Tungsten and tungsten products; Molybdenum and molybdenum products; Tantalum and tantalum products; Magnesium and magnesium products; Other non-ferrous metals; Metal ceramics and their products |
* |
|
|
|
|
|
|
242026 |
2420260 |
Other non-ferrous metal manufacturing services and products thereof |
|
|
|
|
|
243 |
|
|
|
|
Metal casting services |
|
|
|
|
|
|
2431 |
24310 |
243100 |
|
Semi-finished products and services for cast iron and steel. |
|
* |
|
|
|
|
|
|
|
2431001 |
Cast iron and steel molds |
|
7325.10.90 7325.99.90 7326.90.99 8480.10.00 8480.20.00 8480.30.90 8480.41.00 8480.49.00 |
|
|
|
|
|
|
|
2431002 |
Cast iron pipes, tubes, and hollow-section shaped bars |
Includes fire hydrants |
73.03 |
|
|
|
|
|
|
|
2431003 |
Molded coupling accessories |
|
7307.11 7307.19 |
|
|
|
|
|
|
|
2431004 |
Cast iron and steel casting services |
|
|
|
|
|
|
2432 |
24320 |
243200 |
|
Mold making and non-ferrous metal casting services |
|
* |
|
|
|
|
|
|
|
2432001 |
Non-ferrous metal casting molds |
|
* |
|
|
|
|
|
|
|
2432002 |
Non-ferrous metal casting services |
|
|
|
|
25 |
|
|
|
|
|
Prefabricated metal products (excluding machinery and equipment) |
|
* |
|
|
|
251 |
|
|
|
|
Metal components, tanks, reservoirs, and boilers |
|
* |
|
|
|
|
2511 |
25110 |
|
|
Metal components |
|
* |
|
|
|
|
|
|
251101 |
|
Metal components and parts thereof |
|
* |
|
|
|
|
|
|
|
2511011 |
Prefabricated metal house components |
|
* |
|
|
|
|
|
|
|
2511012 |
Bridge components and spans made of iron, steel, and aluminum. |
|
7308.10 7610.90.91 |
|
|
|
|
|
|
|
2511013 |
Tower and lattice column components are made of iron, steel, and aluminum. |
Includes: Tower and column components made of crisscrossed iron and steel bars; tower and column components made of crisscrossed aluminum bars forming a truss structure. |
7308.20 7610.90.91 |
|
|
|
|
|
|
|
2511019 |
Other components and parts thereof made of iron, steel, and aluminum. |
Includes: Equipment for scaffolding, formwork, supports or pillars for mine shafts made of iron, steel, or aluminum; sluice gates and fittings made of iron, steel, or aluminum; fences, staircases and parts thereof made of iron, steel, or aluminum; metal roofing sheets; other components and parts thereof made of iron, steel, or aluminum not elsewhere classified. Includes: rails for ships, plates, bars, angles, forms, tubes and similar processed items used as building components, made of metal and parts thereof made of metal. |
7308.40 7308.90 7610.90.99 7610.90.30 |
|
|
|
|
|
|
251102 |
2511020 |
Doors, windows, and their components made of iron, steel, or aluminum. |
Includes: Iron and steel doors and windows; aluminum doors and windows; iron and steel door frames and sills; aluminum door frames and sills. |
7308.30 7610.10 |
|
|
|
|
2512 |
25120 |
|
|
Metal tanks, containers, and storage vessels |
|
73.09 73.10 73.11 7419.20.20 7419.80.80 7508.90.90 7611.00.00 76.12 7613.00.00 7806.00.90 7907.00.99 8007.00.99 8101.99.90 8102.99.00 8103.91.00 8103.99.00 8104.90.00 8105.90.00 8106.10.90 8106.90.90 8112.69.90 8108.90.00 8109.91.00 8109.99.00 8110.90.00 8111.00.90 8112.19.00 8112.29.00 8112.59.00 8112.39.00 8112.49.00 8112.99.00 8113.00.00 |
|
|
|
|
|
|
251201 |
|
Central boilers and central heating water boilers |
|
84.02 84.03 |
|
|
|
|
|
|
|
2512011 |
Central boilers and central heating water boilers |
Includes: Central heating boilers, not using electric power, made of iron or steel; central heating water boilers for producing hot water or low-pressure steam; components of central heating water boilers; |
84.02 84.03 |
|
|
|
|
|
|
251209 |
|
Metal tanks, containers, and other metal storage vessels. |
|
73.09 73.10 73.11 7419.20.20 7419.80.80 7508.90.90 7611.00.00 76.12 7613.00.00 7806.00.90 7907.00.99 8007.00.99 8101.99.90 8102.99.00 8103.91.00 8103.99.00 8104.90.00 8105.90.00 8106.10.90 8106.90.90 8112.69.90 8108.90.00 8109.91.00 8109.99.00 8110.90.00 8111.00.90 8112.19.00 8112.29.00 8112.59.00 8112.39.00 8112.49.00 8112.99.00 8113.00.00 |
|
|
|
|
|
|
|
2512091 |
Tanks, reservoirs, containers and similar vessels (excluding compressed or liquefied gas) made of iron, steel, or aluminum with a capacity > 300 liters, not fitted with mechanical or thermal equipment. |
Includes: Iron and steel tanks, containers, and other containers with a capacity of > 300 liters; Aluminum tanks, containers, and other containers with a capacity of > 300 liters |
73.09 7611.00.00 |
|
|
|
|
|
|
|
2512092 |
Compressed or liquid gas containers made of iron, steel, or aluminum. |
Includes: Iron and steel gas cylinders <1 liter; Iron and steel gas cylinders ≥ 1 liter and < 30 liters; Iron and steel gas cylinders ≥ 30 liters to < 110 liters; Iron and steel gas cylinders > 110 liters; Aluminum gas cylinders |
73.11 7613.00.00 |
|
|
|
|
2513 |
25130 |
|
|
Boilers (excluding central heating boilers) |
|
84.02 |
|
|
|
|
|
|
251301 |
|
Boilers (excluding central heating boilers) and parts thereof |
|
84.02 |
|
|
|
|
|
|
|
2513011 |
Boilers that produce steam or other vapors (excluding central heating boilers capable of producing low-pressure steam), superheated water boilers |
This includes water-tube boilers with steam capacity > 45 tons/hour; water-tube boilers with steam capacity ≤ 45 tons/hour; other steam generating boilers, including hybrid boilers; and superheated water boilers. |
8402.11 8402.12 8402.19 8402.20 |
|
|
|
|
|
|
|
2513012 |
Auxiliary equipment used with various types of boilers; Condensers used for steam or other steam power units. |
|
84.04 |
|
|
|
|
|
|
|
2513013 |
Parts of products falling under headings 2513011 and 2513012 |
|
8402.90 8404.90 |
|
|
|
|
|
|
251302 |
2513020 |
Nuclear reactors and their components |
This includes: Nuclear reactors excluding isotope splitting devices; parts of nuclear reactors excluding isotope splitting devices. |
84.01 |
|
|
|
252 |
2520 |
25200 |
|
|
Weapons and ammunition |
Excluding revolvers, pistols, swords, and similar weapons. |
93 |
|
|
|
|
|
|
252001 |
|
Weapons, ammunition and parts thereof |
|
93.01 93.02 93.03 93.04 93.05 93.06 9307.00.00 |
|
|
|
|
|
|
|
2520011 |
Military weapons (excluding revolvers, pistols, swords and similar weapons) |
This includes: Artillery weapons (e.g., guns, mortars, grappling guns, etc.); rocket launchers; flamethrowers; grenade launchers; torpedo launchers; similar types of launchers; and other military weapons. |
93.01 |
|
|
|
|
|
|
|
2520012 |
Revolver, pistol (excluding pistols and spring-operated, air-operated or gas-operated guns) |
|
9302.00.00 |
|
|
|
|
|
|
|
2520013 |
Other firearms and similar devices operate by igniting a loaded explosive charge. |
This includes: barrel-loaded guns; short-barreled hunting guns; sporting pistols; other target-shooting pistols; automatic pistols; sporting rifles; hunting rifles; other target-shooting rifles; other firing weapons, for example: guns designed solely for firing flares, pistols and revolvers for firing dummy rounds, wire-launching guns, etc. |
93.03 |
|
|
|
|
|
|
|
2520014 |
Other weapons |
Examples: Pistols and spring-loaded pistols, air or gas guns, batons… excluding swords, bayonets, spears and similar weapons. |
93.04 9307.00.00 |
|
|
|
|
|
|
|
2520015 |
Bombs, grenades, torpedoes, mines, missiles, and similar types of ammunition. |
Includes: Bombs; mines; grenades; torpedoes; missiles; excluding warheads, fuses, detonators or flares of group 20290 |
93.06 |
|
|
|
|
|
|
|
2520016 |
Bullet |
Cartridge ammunition and other types of ammunition. |
9306.21.00 9306.29.00 9306.30 |
|
|
|
|
|
|
|
2520017 |
Parts of bombs, mines, grenades, torpedoes, missiles, and projectiles. |
Warheads and parts thereof, including buckshot and cartridge ammunition… Excluding warheads, fuses, detonators or flares falling under industry group 20290 |
9306.29.00 9306.30.19 9306.30.20 9306.30.99 9306.90.10 9306.90.90 |
|
|
|
|
|
|
|
2520018 |
Parts and accessories for military weapons, pistols, revolvers, firearms and other weapons. |
|
93.05 9306.29.00 9306.30.19 9306.30.20 9306.30.99 9306.90.10 9306.90.90 9307.00.00 |
|
|
|
259 |
|
|
|
|
Other metal products |
|
* |
|
|
|
|
2591 |
25910 |
|
|
Powdered metal |
|
* |
|
|
|
|
|
|
259102 |
2591020 |
Metals smelted from powder |
Powder metallurgy is the production of metal products directly from metal powder by thermal or pressure methods, while the production of metal powder falls under groups 24100 and 24200. |
* |
|
|
|
|
2593 |
25930 |
|
|
Knives, scissors, hand tools, and common metalware. |
|
* |
|
|
|
|
|
|
259301 |
|
Cutlery |
Knives and scissors made of precious metals are classified under group 32110. |
8201.50.00 8201.60.00 82.08 82.11 82.12 8213.00.00 82.14 82.15 8510.90.00 |
|
|
|
|
|
|
|
2593011 |
Knives (except those for machines and razors) and scissors; their blades. |
Includes: Combination knives; knives and blades (excluding machine knives and razors); scissors of all kinds and blades; knives with cutting blades, with or without serrations (including pruning knives), excluding nail clippers, and scissors used in agriculture, forestry, and gardening. |
8201.50.00 8201.60.00 8201.90.00 82.11 8213.00.00 82.14 82.15 |
|
|
|
|
|
|
|
2593012 |
Razors, razor blades (Including: semi-finished razor blades in strip form) |
Includes: Razor; razor blades (including semi-finished razor blades in strip form); other parts |
82.12 |
|
|
|
|
|
|
|
2593013 |
Other cutlery items; nail clippers and manicures/pedicures |
This includes: Nail clippers and manicure tools (including nail files); and other cutlery. For example: utility knives, letter openers, paper scrapers, butcher knives or kitchen knives, cleavers and choppers, pencil sharpeners, hair clippers, etc., and the blades of these cutlery items. |
82.14 |
|
|
|
|
|
|
|
2593014 |
Spoons, forks, ladles, ice cream scoops, fish knives, butter knives, cake scoops, sugar tongs, and similar kitchenware and tableware. |
Except for dinner knives with fixed blades. Knives made of precious metals are classified under group 32110. |
82.15 |
|
|
|
|
|
|
|
2593015 |
Swords, daggers, bayonets, spears and similar weapons and parts thereof. |
|
9307.00.00 |
|
|
|
|
|
|
259302 |
|
Locks and hinges |
|
83.01 8302.10.00 8302.30.10 8302.41.31 8302.42.20 8302.49.91 8308.10.00 8308.90.90 96.07 |
|
|
|
|
|
|
|
2593021 |
Padlocks, metal locks used for motor vehicles and interior fittings. |
Includes: Padlocks; locks for motor vehicles; locks for household items. |
8301.10.00 8301.20.00 8301.30.00 |
|
|
|
|
|
|
|
2593022 |
Other metal locks |
|
8301.40 9607.11.00 9607.19.00 |
|
|
|
|
|
|
|
2593023 |
Hooks and accessories that come with the hooks form the lock; parts of the lock. |
Examples include: padlocks and padlock frames, lock components, keyholes, etc. |
8301.50.00 8301.60.00 8301.70.00 8308.10.00 8308.90.90 9607.20.00 |
|
|
|
|
|
|
|
2593024 |
Hinges, brackets, assembly tools and similar products of base metal, suitable for motor vehicles, doors, windows, furniture and similar items |
Examples: Hinges, door latches, small caster wheels; brackets, frames, accessories and other similar products for motor vehicles;… |
83.02 |
|
|
|
|
|
|
259303 |
|
Hand tools |
|
82 84.67 |
|
|
|
|
|
|
|
2593031 |
Hand tools are used in agriculture, gardening, or forestry. |
This includes: hoes and shovels; pitchforks and rakes; pickaxes, hoes, tilling and raking tools; axes, sickles and similar tools for cutting and chopping; pruning shears and similar one-handed gardening shears and large pruning shears (including poultry shears); hedge trimmers, pruning knives and similar two-handed tools; other hand tools used in agriculture, horticulture or forestry. |
82.01 |
|
|
|
|
|
|
|
2593032 |
Hand saws; various types of saw blades |
Includes: Hand saws; various types of saw blades, for example: wide straight saw blades, circular saw blades including those with notches or grooves, chainsaw blades, other saw blades… |
82.02 |
|
|
|
|
|
|
|
2593033 |
Other hand tools |
Includes: Files, scrapers, pliers (including cutting pliers), forceps, tweezers, metal cutting blades and similar hand tools; pipe cutters, bolt cutters and similar hand tools; wrenches and nut drivers (excluding tap drivers); tools for drilling, threading or tapping; hammers and sledgehammers; planes, chisels, gouges and similar cutting tools for woodworking; screwdrivers; other hand tools |
82.03 82.04 82.05 8206.00.00 84.67 |
|
|
|
|
|
|
|
2593034 |
Hand tools that are interchangeable, with or without motors, or for use with machine tools. |
Examples: Molds used for drawing or extruding metal; tools for pressing, rolling, stamping, punching, threading or tapping, reaming or honing, turning; knives and cutting blades for mechanical machines or tools, ... |
82.07 |
|
|
|
|
|
|
|
2593035 |
Molds; Casting boxes for metal foundries, basic casting, model casting. |
Includes: Metal casting mold box; mold base; mold making template; mold template for casting metal or metal carbide; glass casting mold; mineral casting mold. |
84.80 |
|
|
|
|
|
|
|
2593036 |
Welding torch (soldering iron) |
|
8205.60.00 |
|
|
|
|
|
|
|
2593037 |
Other tools not otherwise classified |
Includes: Clamps, jaw clamps and similar tools; anvils, portable forging stands, hand-operated or foot-operated rotary grinding tables with supports; other tools not classified elsewhere. |
* |
|
|
|
|
2599 |
|
|
|
Other metal products not elsewhere classified |
|
* |
|
|
|
|
|
25991 |
|
|
Metal utensils for the kitchen, bathroom, and dining room. |
|
* |
|
|
|
|
|
|
259911 |
|
Metal products for use in the kitchen and bathroom. |
|
* |
|
|
|
|
|
|
|
2599111 |
Kitchen sinks, washbasins, bathtubs, other sanitary fixtures and parts thereof made of steel, iron, copper or aluminum |
Includes: Stainless steel washbasins and sinks; iron, steel, and cast iron bathtubs, enameled or unglazed; other bathroom fixtures and parts thereof, made of iron, steel, copper, and aluminum. |
73.24 7418.10.90 7418.20.00 7615.10.90 7615.20.90 |
|
|
|
|
|
|
|
2599112 |
Handheld mechanical tools, weighing 10kg or less, used for preparing, mixing, or serving food or beverages. |
|
8210.00.00 |
|
|
|
|
|
|
|
2599119 |
Other household appliances used in the kitchen and parts thereof made of base metal |
Includes: Metal plates, bowls, and lunch boxes; Metal pots, kettles, and pans; Other kitchen utensils and parts thereof made of metal. |
* |
|
|
|
|
|
25999 |
|
|
Other remaining metal products not classified elsewhere |
|
* |
|
|
|
|
|
|
259991 |
|
Steel containers and similar containers; corks, caps and other packaging accessories of base metal. |
|
73.09 73.10 73.11 83.09 |
|
|
|
|
|
|
|
2599911 |
Steel and aluminum containers and similar storage vessels. |
Includes: Iron or steel containers, cans, boxes, and similar containers for all materials (except gasoline) with a capacity of ≥ 50 liters but ≤ 300 liters, without assembled machinery or heating equipment; iron or steel containers, cans (except those welded or bent/molded), boxes, and similar containers for all materials (except gasoline) with a capacity of < 50 liters, without assembled machinery or heating equipment; iron or steel handles welded or bent/molded with a capacity of < 50 liters; aluminum containers, cans, boxes, and similar containers for all materials (except gasoline) with a capacity of ≤ 300 liters. |
73.09 73.10 73.11 7611.00.00 76.12 7613.00.00 |
|
|
|
|
|
|
|
2599912 |
Bottle stoppers, caps, lids, bottle casings, carton sealing cords, carton lids, sealants, and other packaging accessories made of base metal. |
|
83.09 |
|
|
|
|
|
|
259992 |
|
Various types of ties, chains, springs, nails, and metal screws. |
|
* |
|
|
|
|
|
|
|
2599921 |
Braided wire, rope, cable, braided ribbon, suspension wire and similar uninsulated metal products |
Includes: Braided wire, rope, cable, braided ribbon, suspension wire and similar items of iron or steel, uninsulated; braided wire, cable, braided wire and similar items of copper, uninsulated; braided wire, cable, braided wire and similar items of aluminum, uninsulated; wires and cables for electrical transmission classified under group 27320 |
* |
|
|
|
|
|
|
|
2599922 |
Steel barbed wire |
Barbed wire; including twisted or flat single wire with or without barbs, double twisted wire for use as iron or steel fencing. Wires and cables for the transmission of electricity are classified under heading 27320. |
7313.00.00 |
|
|
|
|
|
|
|
2599923 |
Woven panels (including continuous strips), screens, nets and fences made of iron or steel wire; Iron or steel mesh products formed by stamping and stretching into mesh. |
|
73.14 |
|
|
|
|
|
|
|
2599924 |
Nails, caps, staples (except staples), screws, keys, nuts, hooks, rivets, pins, locating pins, washers and similar articles of steel, copper or aluminum |
Nails, staples, push pins, folding pins, staples (excluding paper clips and document clips) and similar products made of iron, steel, copper, and aluminum; threaded or unthreaded products made of iron, steel, copper, and aluminum… for example: screws, bolts, nuts, hanging pins, locating pins… |
73.17 73.18 74.15 7616.10 |
|
|
|
|
|
|
|
2599925 |
Wires, rods, tubes, plates, electrodes and similar products of base metal or metal carbide, coated, covered or cored with a flux of a kind used for brazing, gas brazing, electric brazing or by metal or metal carbide condensation; Wires and rods of sintered base metal powder, used in metal spraying. |
|
83.11 |
|
|
|
|
|
|
|
2599926 |
Springs and spring plates made of steel or copper. |
Includes: Leaf springs and spring leaves made of iron or steel; coil springs made of iron or steel; other springs made of iron, steel, or copper, excluding clock springs and wall clock springs classified under group 26520. |
73.20 7419.80.30 7419.80.90 9114.90.00 |
|
|
|
|
|
|
|
2599927 |
Chains (excluding splice chains) and chain components of steel or copper |
Includes: Sliding chains of iron and steel; other chains of iron and steel (excluding splice chains); chains and chain parts of copper; chain parts of iron and steel; splice chains, power transmission chains classified under industry 28140 |
73.15 7419.20.10 7419.80.10 |
|
|
|
|
|
|
|
2599928 |
Sewing needles, knitting needles, crochet needles, embroidery needles and similar articles for hand use, of iron or steel; safety pins and other pins of iron or steel not elsewhere classified. |
|
73.19 8305.20 8305.90.90 |
|
|
|
|
|
|
259993 |
|
Other products made of base metals |
|
* |
|
|
|
|
|
|
|
2599931 |
Safes, safe locks, and similar items made of base metal. |
|
8303.00.00 |
|
|
|
|
|
|
|
2599932 |
Trays, holders for paper, pens, stamps… and similar office supplies or desk equipment made of base metal (excluding furniture). |
|
83.04 83.05 |
|
|
|
|
|
|
|
2599933 |
The bindings of notebooks can be detached, paper clips, staples, index labels, and similar stationery items are made of basic metal. |
Includes: both the badge and the badge. |
83.05 |
|
|
|
|
|
|
|
2599934 |
Small statues and other ornaments made of base metal, pictures, paintings and similar frames made of base metal, mirrors made of base metal. |
Includes: Small statues and ornaments plated with precious metals; small statues and ornaments plated with other metals; picture frames, photo frames and similar frames, mirrors of base metal. |
8306.21.00 8306.29 8306.30 |
|
|
|
|
|
|
|
2599935 |
Buckles, clasps, belt buckles, pin buckles, eyelets, eyelets and similar articles of base metal, for clothing, footwear, canvas, handbags, travel goods or other finished products; tubular rivets or rivets of base metal; decorative beads and ornaments of base metal |
|
83.08 |
|
|
|
|
|
|
|
2599936 |
The propeller of a ship or boat and the propeller blade. |
|
8487.10.00 |
|
|
|
|
|
|
|
2599939 |
Other products of base metals not elsewhere classified |
Includes: Anchors, hooks and parts thereof of iron or steel; bells, chime plates and similar articles of base metal, not electrically operated; other aluminum products not elsewhere classified; other lead, zinc and tin products not elsewhere classified; other copper products not elsewhere classified; other nickel products not elsewhere classified; other base metal products not elsewhere classified Examples: Aluminum woven mats, screens, and nets; aluminum spools, bobbins, and spinning wheels;… Examples: Lead bars, rods, shapes and wires; lead pipes, conduits and pipe or conduit fittings; zinc gutters, roofing, conduits, pipes, pipe or conduit fittings; sheets, strips, …… |
* |
|
J |
|
|
|
|
|
|
INFORMATION AND COMMUNICATION SERVICES |
|
|
|
|
61 |
|
|
|
|
|
Telecommunications services |
|
|
|
|
|
611 |
6110 |
|
|
|
Wired telecommunications services |
|
|
|
|
|
|
|
61101 |
|
|
The service provides direct wired telecommunications services. |
|
|
|
|
|
|
|
|
611011 |
|
Data transmission and telegraph services |
|
|
|
|
|
|
|
|
|
6110111 |
Landline telephone service – access and use |
|
|
|
|
|
|
|
|
|
6110112 |
Landline phone service – calling |
|
|
|
|
|
|
|
|
|
6110113 |
Private network service for wired telecommunications systems |
|
|
|
|
|
|
|
|
611012 |
6110120 |
Transmission services for wired telecommunication systems |
|
|
|
|
|
|
|
|
611013 |
6110130 |
Data transmission service over a wired telecommunications network. |
|
|
|
|
|
|
|
|
611014 |
|
Wired internet telecommunications service |
|
|
|
|
|
|
|
|
|
6110141 |
Internet server services |
|
|
|
|
|
|
|
|
|
6110142 |
Narrowband internet access service over a wired network. |
|
|
|
|
|
|
|
|
|
6110143 |
Broadband internet access service over a wired network. |
|
|
|
|
|
|
|
|
|
6110149 |
Other wired internet telecommunication services |
|
|
|
|
|
|
|
|
611015 |
|
A service for streaming programs at home over a wired infrastructure. |
|
|
|
|
|
|
|
|
|
6110151 |
Home streaming service over wired infrastructure, basic program package. |
|
|
|
|
|
|
|
|
|
6110152 |
A service that streams programs to your home across all wired infrastructure, including paid programming. |
|
|
|
|
|
|
|
61102 |
611020 |
6110200 |
Wired telecommunications services utilize access to another provider's telecommunications infrastructure. |
|
|
|
|
|
612 |
6120 |
|
|
|
Wireless telecommunications services |
|
|
|
|
|
|
|
61201 |
|
|
Direct wireless telecommunications service provider |
|
|
|
|
|
|
|
|
612011 |
|
Mobile telecommunications services and private networks for wireless telecommunications systems. |
|
|
|
|
|
|
|
|
|
6120111 |
Mobile telecommunications services - access and usage |
|
|
|
|
|
|
|
|
|
6120112 |
Wireless telecommunications service – calls |
|
|
|
|
|
|
|
|
|
6120113 |
Private network service for wireless telecommunications systems |
|
|
|
|
|
|
|
|
612012 |
6120120 |
Media services on wireless telecommunications networks |
|
|
|
|
|
|
|
|
612013 |
6120130 |
Data transmission service across the entire wireless telecommunications network. |
|
|
|
|
|
|
|
|
612014 |
|
Other wireless internet telecommunication services |
|
|
|
|
|
|
|
|
|
6120141 |
Narrowband internet access service across the entire wireless network. |
|
|
|
|
|
|
|
|
|
6120142 |
Broadband internet access service across the entire wireless network. |
|
|
|
|
|
|
|
|
|
6120149 |
Other wireless internet telecommunication services |
|
|
|
|
|
|
|
|
612015 |
6120150 |
Home streaming service via wireless telecommunications network. |
|
|
|
|
|
|
|
61202 |
612020 |
6120200 |
Wireless telecommunications services that utilize access to another provider's telecommunications infrastructure. |
|
|
|
|
|
613 |
6130 |
61300 |
|
|
Satellite telecommunications service |
|
|
|
|
|
|
|
|
613001 |
6130010 |
Satellite telecommunications services, excluding home streaming services via satellite. |
|
|
|
|
|
|
|
|
613002 |
6130020 |
Satellite TV streaming service for home use. |
|
|
|
|
|
619 |
6190 |
|
|
|
Other telecommunications services |
|
|
|
|
|
|
|
61901 |
619010 |
6190100 |
Internet access point services |
|
|
|
|
|
|
|
61909 |
619090 |
6190900 |
Other telecommunications services not classified elsewhere |
|
|
|
K |
|
|
|
|
|
|
FINANCIAL, BANKING AND INSURANCE SERVICES DANGER |
|
|
|
|
64 |
|
|
|
|
|
Financial services (excluding insurance and social security services) |
|
|
|
|
|
641 |
|
|
|
|
Currency intermediary services |
|
|
|
|
|
|
6411 |
64110 |
641100 |
6411000 |
Central banking services |
Includes: Large-scale margin services and other financial transactions. – Opening accounts for credit institutions and the State Treasury. – Services for implementing monetary policy and macroeconomic safety policies. – Government foreign exchange reserve management services Services affect the value of currency. – Currency issuance services under the management of the central bank, including: designing, arranging, distributing, and replacing currency. – Financial agency services include: advising the government on matters related to government bonds, issuing bonds, maintaining records of bondholders, and making interest and other payments on behalf of the government. |
|
|
|
|
|
6419 |
64190 |
|
|
Other currency intermediary services |
|
|
|
|
|
|
|
|
641901 |
|
Deposit service |
|
|
|
|
|
|
|
|
|
6419011 |
Deposit services for corporations and institutions |
Includes: service requests, notifications and deposit terms, to large business or institutional clients, including: government |
|
|
|
|
|
|
|
|
6419012 |
Deposit services for other parties |
Includes: services for requesting, notifying, and setting deadlines for deposits to senders, excluding companies and organizations; payment services; check certification services; and payment suspension services. Excludes: – The act of packaging or arranging banknotes or coins on behalf of customers is classified under group 829200. – Services for collecting bills of exchange, checks, or other types of promissory notes in exchange for cash or a deposit are classified under group 829100. – Services that collect accounts or receive money in the form of account transfers or contracts are classified under group 829100. |
|
|
|
|
|
|
|
641902 |
|
Credit services provided by monetary institutions |
|
|
|
|
|
|
|
|
|
6419021 |
Inter-industry credit granting services by monetary institutions |
This includes: Loans granted to financial intermediaries through monetary institutions. This service includes: the issuance and management of loans and related business interests between financial intermediaries (such as wholesale credit services between companies). Credit and interests provided to domestic and foreign financial intermediaries are typically short-term, payable on demand or upon notice. |
|
|
|
|
|
|
|
|
6419022 |
Consumer credit services provided by monetary institutions |
Including: – The provision of unsecured personal loans through monetary institutions includes: granting credit under an established repayment plan. – Lending services within the scope of credit operations, based on a commitment to lend a certain amount of capital. – Consumer credit services, lending services extended for the consumption of goods and services, where the consumption of goods is often used as a form of deposit. |
|
|
|
|
|
|
|
|
6419023 |
Mortgage services secured by land use rights or residential properties provided by monetary institutions. |
This includes: Credit services provided through monetary institutions for the purpose of acquiring land use rights or residential properties used in transactions. – Home mortgage Exclusions: – Valuation services, classified under group 6820000 |
|
|
|
|
|
|
|
|
6419024 |
Mortgage services secured by land use rights or non-residential properties provided by monetary institutions. |
Including – Credit services provided through monetary institutions for the purpose of acquiring land use rights or non-residential properties used in transactions. Exclusions: – Valuation services, classified under group 6820000 |
|
|
|
|
|
|
|
|
6419025 |
Commercial unsecured credit services provided by monetary institutions. |
Including – Lending services through monetary institutions to investors and brokers, involving financial institutions, local governments, school partnerships, foreign governments, and other businesses. – Loan services for individuals for business purposes – Lending, storage and other commitments – Services for guaranteeing and providing letters of credit – A payment approval service is an agreement reached by a bank or other financial institution to pay a check or credit instrument issued by another institution. |
|
|
|
|
|
|
|
|
6419026 |
Credit card services provided by monetary institutions |
Including: – Credit is granted by monetary institutions when a credit card holder uses it to purchase goods or services, regardless of whether a balance must be settled at the end of the term. |
|
|
|
|
|
|
|
|
6419029 |
Other credit granting services by monetary institutions |
Including: – Other credit-granting services by monetary institutions not elsewhere classified |
|
|
|
|
|
|
|
641903 |
6419030 |
Other monetary intermediary services not elsewhere classified |
|
|
|
|
|
642 |
6420 |
64200 |
642000 |
6420000 |
Asset holding company services |
This includes: Services provided by organizations that hold assets of subsidiary companies and manage those companies. |
|
|
|
|
643 |
6430 |
64300 |
643000 |
6430000 |
Services of trusts, funds, and other financial institutions |
This includes: Services provided by legal entities established to jointly contribute securities and other financial assets, representing shareholders or beneficiaries but not participating in management. |
|
|
|
|
649 |
|
|
|
|
Other financial intermediary services (excluding insurance and social security services) |
|
|
|
|
|
|
6491 |
64910 |
649100 |
6491000 |
Financial leasing services |
This includes: Equipment and other asset rental services for customers, where the lessor primarily invests according to the lessee's requirements and retains ownership of the equipment and vehicles. |
|
|
|
|
|
6492 |
64920 |
649200 |
|
Other credit granting services |
|
|
|
|
|
|
|
|
|
6492001 |
Inter-industry credit granting service, not by monetary institutions. |
This includes loans granted to financial intermediaries outside of monetary institutions. This service comprises the issuance and management of loans and related business interests between financial intermediaries (such as wholesale credit services between companies). The credit and interests provided to domestic and foreign financial intermediaries are typically short-term, payable on demand or upon notice. |
|
|
|
|
|
|
|
|
6492002 |
Consumer credit services, not provided by monetary institutions. |
Including: – The granting of unsecured personal loans outside of monetary institutions includes: granting credit under an established repayment plan. – Lending services within the scope of credit operations, based on a commitment to lend a certain amount of capital. – Consumer credit services, lending services extended for the consumption of goods and services, where the consumption of goods is often used as a form of deposit. |
|
|
|
|
|
|
|
|
6492003 |
Mortgage services secured by land use rights or residential properties, not provided by monetary institutions. |
Including: – Credit services not provided through monetary institutions for the purpose of acquiring land use rights or housing used in transactions. – Home mortgage loan Exclusions: – Valuation services, classified under group 6820000 |
|
|
|
|
|
|
|
|
6492004 |
Mortgage services secured by land use rights or non-residential properties, not provided by monetary institutions. |
Including: – Credit services not provided through monetary institutions for the purpose of acquiring land use rights or non-residential properties used in transactions. This group excludes: – Valuation services, classified under group 682 |
|
|
|
|
|
|
|
|
6492005 |
Non-commercial unsecured credit services, not provided by monetary institutions. |
Including – Non-monetary lending services to investors and brokers, involving financial institutions, local governments, school partnerships, foreign governments, and other businesses. – Loan services for individuals for business purposes – Lending, storage and other commitments – Services for guaranteeing and providing letters of credit – A payment approval service is an agreement reached by a bank or other financial institution to pay a check or credit instrument issued by another institution. |
|
|
|
|
|
|
|
|
6492006 |
Credit card services, not provided by monetary institutions. |
Including: – Credit is granted outside of monetary institutions when a credit card holder uses it to purchase goods or services, regardless of whether a balance must be settled by the end of the term. |
|
|
|
|
|
|
|
|
6492009 |
Other credit granting services, not by monetary institutions. |
Including: – Other credit granting services not conducted through monetary institutions not classified elsewhere – Sales finance services |
|
|
|
|
|
6499 |
64990 |
649900 |
|
Other financial services not elsewhere classified (excluding insurance and social security services) |
|
|
|
|
|
|
|
|
|
6499001 |
Investment banking services |
Including: – Securities insurance services – A service that guarantees the quantity of securities issued at a certain price from the time the company or government issues them and resells them to investors. – Commitment to sell the maximum possible amount of issued securities without guaranteeing to purchase the entire amount offered by investors. |
|
|
|
|
|
|
|
|
6499009 |
Other financial services not elsewhere classified |
This includes other financial services not classified elsewhere, such as guarantees and pledges – buying or selling securities or financial transactions in the private accounts of securities brokers… |
|
|
|
65 |
|
|
|
|
|
Insurance, reinsurance and social insurance services (excluding compulsory social insurance) |
|
|
|
|
|
651 |
|
|
|
|
Insurance services |
|
|
|
|
|
|
6511 |
65110 |
|
|
Life insurance services |
|
|
|
|
|
|
|
|
651101 |
|
Whole life or term life insurance services |
This includes: Insurance services that provide compensation for risks to beneficiaries depending on whether the insurance policy is for life or a period of time. This policy may simply be for protection or may be a form of savings. This policy can apply to individuals or organizations. |
|
|
|
|
|
|
|
|
6511011 |
Annuity insurance services |
|
|
|
|
|
|
|
|
|
6511012 |
Term life insurance services |
|
|
|
|
|
|
|
|
|
6511013 |
Life insurance services |
|
|
|
|
|
|
|
|
651109 |
6511090 |
Other life insurance services |
Hybrid insurance, investment-linked insurance… |
|
|
|
|
|
6512 |
65120 |
|
|
Non-life insurance services |
|
|
|
|
|
|
|
|
651201 |
|
Property and casualty insurance services |
|
|
|
|
|
|
|
|
|
6512011 |
Motor vehicle insurance services |
|
|
|
|
|
|
|
|
|
6512012 |
Insurance services for ships, aircraft, and other vehicles. |
|
|
|
|
|
|
|
|
|
6512019 |
Property and other casualty insurance services |
|
|
|
|
|
|
|
|
651202 |
|
Cargo transportation insurance services |
|
|
|
|
|
|
|
|
|
6512021 |
Road freight insurance services |
|
|
|
|
|
|
|
|
|
6512022 |
Insurance services for goods transported by sea, air, and other modes of transport. |
|
|
|
|
|
|
|
|
|
6512029 |
Other cargo insurance services |
|
|
|
|
|
|
|
|
651203 |
|
Agricultural insurance services |
|
|
|
|
|
|
|
|
|
6512031 |
Crop insurance services |
|
|
|
|
|
|
|
|
|
6512032 |
Pet insurance services |
|
|
|
|
|
|
|
|
|
6512039 |
Other agricultural insurance services |
|
|
|
|
|
|
|
|
651204 |
6512040 |
Construction and installation insurance services |
|
|
|
|
|
|
|
|
651205 |
6512050 |
Travel insurance services |
|
|
|
|
|
|
|
|
651206 |
6512060 |
Credit insurance and guarantee services |
|
|
|
|
|
|
|
|
651207 |
|
Liability insurance services |
|
|
|
|
|
|
|
|
|
6512071 |
Civil liability insurance services |
|
|
|
|
|
|
|
|
|
5612072 |
General liability insurance services |
|
|
|
|
|
|
|
|
651209 |
6512090 |
Other non-life insurance services |
Includes other non-life insurance services not classified elsewhere. |
|
|
|
|
|
6513 |
|
|
|
Health insurance services |
|
|
|
|
|
|
|
65131 |
651310 |
6513100 |
Health insurance services |
|
|
|
|
|
|
|
65139 |
|
|
Other health insurance services |
Including: – Insurance services cover hospital and medication costs not covered by government programs and typically other healthcare expenses such as prescription drugs, medical apps, emergency care, private nursing, etc. – Dental insurance services – Insurance services that provide regular payments to insured individuals who are unable to work due to illness. |
|
|
|
|
|
|
|
651391 |
6513910 |
Accident insurance |
Including: – Insurance services provide periodic payments when the insured is unable to work due to an accident. – Insurance services provide coverage for accidents resulting in injury or death; payment will be made in the event of an accident causing death or the loss of one or more body parts (such as a hand, leg, or eye). Exclusion: Travel insurance services, classified under group 6512050 |
|
|
|
|
|
|
|
651399 |
6513990 |
Other health insurance excluding accident insurance |
Including: – Insurance services cover hospital and medication costs not covered by government programs and typically other healthcare expenses such as prescription drugs, medical apps, emergency care, private nursing, etc. – Dental insurance services – Insurance services that provide regular payments to insured individuals who are unable to work due to illness. |
|
|
|
|
652 |
6520 |
65200 |
652000 |
6520000 |
Reinsurance services |
|
|
|
|
|
653 |
6530 |
65300 |
653000 |
|
Social insurance services |
|
|
|
|
|
|
|
|
|
6530001 |
Individual social insurance services |
This includes: Periodic insurance services paid to individuals. These may be single or group payouts; may be mandatory or non-mandatory; the value may be nominal or market-determined; if employment-related, may or may not involve changes in employment. The period during which the beneficiary receives payments may be fixed at a minimum or maximum amount; with or without a survivor's benefit. |
|
|
|
|
|
|
|
|
6530002 |
Group social insurance services |
This includes: Periodic insurance payments to members of the group. This may be a single or group distribution; it may be mandatory or non-mandatory; the value may be nominal or market-determined; if employment-related, it may or may not involve changes in employment. The period during which beneficiaries are paid may be fixed at a minimum or maximum amount; with or without survivor benefits. |
|
|
|
66 |
|
|
|
|
|
Other financial services |
|
|
|
|
|
661 |
|
|
|
|
Financial support services (excluding insurance and social security services) |
|
|
|
|
|
|
6611 |
66110 |
661100 |
|
Services related to financial market management. |
|
|
|
|
|
|
|
|
|
6611001 |
Financial market operation services |
This includes administrative services, such as providing premises and other necessary facilities for the operation of securities and commodity trading. |
|
|
|
|
|
|
|
|
6611002 |
Financial market regulation services |
This includes: services for regulating and controlling financial markets and the members of these markets. |
|
|
|
|
|
|
|
|
6611009 |
Other services related to financial market management. |
Exclusions: – Providing financial news to the media is classified under group 639010; – Securities protection services, classified under group 6619032 |
|
|
|
|
|
6612 |
66120 |
661200 |
|
Commodity and securities contract brokerage services |
|
|
|
|
|
|
|
|
|
6612001 |
Stock brokerage services |
Including: – Brokerage services (where both the buyer and seller offer the same instrument) for securities. – Services performed as a sales agent, shares or other benefits held in a common fund. – Services for selling, distributing, and repurchasing government bonds. – Choosing a broker |
|
|
|
|
|
|
|
|
6612002 |
Commodity brokerage services |
Including: – Commodity brokerage and deferred payment services, including deferred payment financed commodities… Exclusions: – Broker selection, classified under 6612001 |
|
|
|
|
|
6619 |
66190 |
|
|
Other support services for financial services not otherwise classified |
|
|
|
|
|
|
|
|
661901 |
6619010 |
Securities transaction processing and clarification services |
Includes: Computer-based clarification and resolution of changes to deposits, credits, and transactions of securities holders. |
|
|
|
|
|
|
|
661902 |
|
Investment banking support services |
|
|
|
|
|
|
|
|
|
6619021 |
Mergers and acquisitions services |
Includes: Guidance and negotiation services in merger and acquisition arrangements. |
|
|
|
|
|
|
|
|
6619022 |
Corporate funding and venture capital services. |
Including: – Fundraising arrangement services include: deposits, equity capital, and venture capital. – Venture capital services |
|
|
|
|
|
|
|
|
6619029 |
Other support services related to investment banking. |
Exclusions: – The service of disclosing stock prices through an information provider is classified under group 5819219. – Financial news services for the media, classified under group 6391001 – Trust and protection services, classified under group 661903 – Portfolio management services, classified under group 6630001 |
|
|
|
|
|
|
|
661903 |
|
Trust and protection services |
|
|
|
|
|
|
|
|
|
6619031 |
Trust services |
Including: – Management and execution services for evaluation and delegation – Services provided by a trustee to an investment fund or social insurance fund. – Services provided by trustees with respect to securities (administrative services related to the issuance and registration of securities, payment of interest and dividends) Exclusions: – Fund management services are classified under group 663000 |
|
|
|
|
|
|
|
|
6619032 |
Protection services |
Including: – Guidance, provision of security services, or calculation of income value including personal property and securities. – Security services – Secure storage service – Securities protection services – Audit certification services based on respect for client securities. |
|
|
|
|
|
|
|
661904 |
|
Other support services for financial services not otherwise classified |
|
|
|
|
|
|
|
|
|
6619041 |
Financial advisory services |
Including: – Financial advisory services – Market analysis and information gathering services Exclusions: – Mergers and acquisitions services, classified under group 6619021 – Fundraising and venture capital services, classified under group 6619022 – Trust and protection services, classified under group 661903 – Insurance and social security consulting services, classified under group 6629009 – Investment fund management services, classified under group 6630001 – Tax consulting services, classified under group 692003 – Financial management consulting services (excluding business tax), classified under group 7020021 |
|
|
|
|
|
|
|
|
6619042 |
Foreign exchange services |
Including: – Exchange services provided by foreign exchange trading firms. |
|
|
|
|
|
|
|
|
6619043 |
Financial transaction processing and clearing services. |
Including: – Services for processing financial transactions such as verifying financial balances, authorizing transactions, transferring funds to/from transaction accounts, reporting personal transactions to banks (or credit card issuers), and providing daily summaries… Exclusions: – Securities transaction processing services, classified under group 6619010 |
|
|
|
|
|
|
|
|
6619049 |
Other support services for financial services not otherwise classified |
Including: – Debt and mortgage brokerage services To exclude, to expel – Services for packaging banknotes and coins, classified under group 8292000 |
|
|
|
|
662 |
|
|
|
|
Insurance and social security support services |
|
|
|
|
|
|
6621 |
66210 |
662100 |
6621000 |
Risk and damage assessment services |
Including: – Insurance claim investigation services, determining the amount of loss or damage as stipulated by the insurance policy and negotiated terms. – Services for checking claims that have been checked or are eligible for payment. |
|
|
|
|
|
6622 |
66220 |
662200 |
6622000 |
Services of insurance agents and brokers |
Including: – Services for selling, negotiating, or attracting annual insurance and reinsurance policies. |
|
|
|
|
|
6629 |
66290 |
662900 |
|
Other support services for insurance and social security. |
|
|
|
|
|
|
|
|
|
6629001 |
Insurance statistics services |
Including: – Insurance risk and premium calculation services |
|
|
|
|
|
|
|
|
6629009 |
Other support services for insurance and social security not otherwise classified |
Including: – Administrative services of insurance and social security – Administrative cost-saving services – Insurance and social security consulting services |
|
|
|
|
663 |
6630 |
66300 |
663000 |
|
Fund management services |
|
|
|
|
|
|
|
|
|
6630001 |
Portfolio management services (excluding social insurance funds) |
Including: – Managing the assets of personal and corporate investment portfolios, based on fees or contracts, excluding social security funds. The manager makes investment decisions to buy or sell. Examples of portfolio management include general portfolios, other investment funds, or trusts. Exclusions: – The buying or selling of securities on a transaction fee basis is classified under group 6612001. – Personal financial planning advisory services that do not involve making decisions on behalf of clients are classified under group 6619041. |
|
|
|
|
|
|
|
|
6630002 |
Social insurance fund management services |
|
|
|
L |
|
|
|
|
|
|
REAL ESTATE BUSINESS SERVICES |
|
|
|
|
68 |
|
|
|
|
|
Real estate business services |
|
|
|
|
|
681 |
6810 |
|
|
|
Real estate business services, land use rights belonging to the owner, user or lessee. |
|
|
|
|
|
|
|
68101 |
|
|
Services for buying and selling houses and land use rights. |
|
|
|
|
|
|
|
|
681011 |
6810110 |
Services for buying and selling residential properties (apartments, not attached to land use rights for residential purposes) |
|
|
|
|
|
|
|
|
681012 |
6810120 |
Services for buying and selling houses associated with land use rights. |
|
|
|
|
|
|
|
|
681013 |
6810130 |
Services for buying and selling land use rights for vacant land intended for residential purposes. |
Including: – Services for buying and selling vacant land for residential purposes, where the sale is considered a stock transaction by the seller. This vacant land for residential purposes may include multiple small plots. – Real estate is subdivided into plots by lottery. Exclusions: – Land subdivision or improvement, classified under group 4290024 |
|
|
|
|
|
|
68102 |
|
|
Services for buying and selling houses and land use rights for non-residential purposes. |
|
|
|
|
|
|
|
|
681021 |
6810210 |
Services for buying and selling houses with land use rights not intended for residential purposes. |
Including: – Services for buying and selling non-residential properties in cases where the sale is considered a stock transaction by the seller, not a sale of fixed assets. Examples of non-residential real estate: • Factories, offices, warehouses • Theaters, multi-purpose buildings not intended for residential use. • Agricultural and forestry real estate • Similar properties This group excludes: – Construction of real estate not for residential purposes but for sale is classified under group 4100012. |
|
|
|
|
|
|
|
681022 |
6810220 |
Services for buying and selling the right to use vacant land not intended for residential use. |
Including: This service involves buying and selling the right to use vacant land not intended for residential use, where the sale is considered a stock transaction for the seller. This vacant land may include: subdivided land plots, subdivided real estate, and land that has not undergone any improvement. Exclusions: Land improvement, classified under group 431201 |
|
|
|
|
|
|
68103 |
|
|
Rental, operation, and management services for houses and land. |
|
|
|
|
|
|
|
|
681031 |
6810310 |
House and land rental services |
Including: – The service of renting out residential properties by the owner or tenant under contract to another party: • Houses, apartments • The house is used for multiple purposes, primarily as a residence. • Space owned over time Exclusions: – Accommodation services provided by hotels, guesthouses, motels, and dormitories are classified under group 55. |
|
|
|
|
|
|
|
681032 |
6810320 |
Real estate management services |
|
|
|
|
|
|
|
|
681033 |
6810330 |
Property and land management services |
|
|
|
|
|
|
|
68104 |
|
|
Rental, operation, and management services for non-residential properties. |
|
|
|
|
|
|
|
|
681041 |
6810410 |
Rental services for houses and land use rights not intended for residential purposes. |
|
|
|
|
|
|
|
|
681042 |
6810420 |
Non-residential property management services |
|
|
|
|
|
|
|
|
681043 |
6810430 |
Non-residential property and land management services |
|
|
|
|
|
|
|
68109 |
|
|
Other real estate business services |
|
|
|
|
|
|
|
|
681091 |
|
Real estate agency services on a fee or contract basis. |
|
|
|
|
|
|
|
|
|
6810911 |
The service involves selling a house combined with the right to use the land for residential purposes on a fee or contract basis, excluding the owner's use of the property for a limited period. |
Including: – Services of real estate companies or brokers relating to the sale of houses, apartments and other residential properties or similar intermediary services relating to the purchase, sale or lease of non-residential properties, including: land use rights, on a fee or contract basis. Exclusion; – The service of selling owner-occupied homes for a limited time is classified under group 6810912. |
|
|
|
|
|
|
|
|
6810912 |
Services for selling houses and land use rights on a time-based basis, either by fee or contract. |
Including: – Services provided by real estate companies or brokers related to the sale of houses and land use rights over time. |
|
|
|
|
|
|
|
|
6810913 |
Services for selling land use rights for residential purposes on a fee or contract basis. |
Including: – Services provided by real estate companies or brokers relating to the sale of land use rights for residential purposes, and similar services related to buying, selling, or leasing, on a fee or contract basis. |
|
|
|
|
|
|
|
|
6810914 |
Services for selling non-residential homes and associated land on a fee or contract basis. |
Including: – Services provided by real estate companies or brokers relating to non-residential properties such as factories, shops, etc., and similar intermediary services related to the buying, selling, and leasing of non-residential properties, on a fee or contract basis. |
|
|
|
|
|
|
|
|
6810915 |
Services for selling the right to use vacant land not intended for residential use on a fee or contract basis. |
Including: – Services provided by real estate companies and brokers relating to the sale of the right to use vacant land not intended for residential use, and similar intermediary services related to buying, selling, and leasing, on a fee or contract basis. |
|
|
|
|
|
|
|
681092 |
|
Property management services on a fee or contract basis. |
|
|
|
|
|
|
|
|
|
6810921 |
Property management services for residential properties on a fee or contract basis. |
Including: – Management services related to houses and other residential properties, on a fee or contract basis. – Management services related to multi-functional apartment buildings (or multi-purpose buildings where the primary purpose is residential) – Management services related to mobile homes – Rental-focused services – Housing-related management services in affiliated shares |
|
|
|
|
|
|
|
|
6810922 |
Property management services are provided on a fee-based or contract-based basis. |
|
|
|
|
|
|
|
|
|
6810923 |
Non-residential property management services are provided on a fee or contract basis. |
Including: – Management services related to industrial and commercial real estate, and multi-purpose buildings whose primary purpose is not residential. – Property management services related to agriculture, forestry, and similar sectors. Exclusions: – Services providing facilities (combined services such as interior building cleaning, maintenance and minor repairs, waste collection, security) are classified under group 8110000 – Management of facilities such as military bases, prisons, and other establishments (excluding computer equipment management) is classified under group 8110000 – Services for managing sports and recreational sports facilities, classified under group 9311000 – Other management services |
|
|
|
|
682 |
6820 |
|
|
|
Real estate consulting, brokerage, and auction services; land use rights auction services. |
|
|
|
|
|
|
|
68201 |
682010 |
|
Real estate consulting and brokerage services, land use rights. |
|
|
|
|
|
|
|
|
|
6820101 |
Real estate consulting services |
|
|
|
|
|
|
|
|
|
6820102 |
Real estate brokerage services |
|
|
|
|
|
|
|
|
|
6820103 |
Property appraisal services on a fee or contract basis. |
|
|
|
|
|
|
|
|
|
6820104 |
Other real estate transaction fee services |
Exchanges |
|
|
|
|
|
|
68202 |
682020 |
6820200 |
Real estate and land use rights auction services |
|
|
Note:
– This Appendix to the List of Goods and Services Not Eligible for Value Added Tax Reduction is part of the Appendix to the List and Content of the Vietnamese Product Classification System issued with Decision No. 43/2018/QD-TTg dated November 1, 2018, of the Prime Minister on the promulgation of the Vietnamese Product Classification System.
– The HS code in column (10) is for lookup only. The determination of the HS code for actual imported goods is carried out according to the regulations on goods classification in the Customs Law and other legal documents guiding the implementation of the Customs Law.
– For items marked with (*) in column (10), declare the HS code according to the actual imported goods.
APPENDIX II
LIST OF GOODS AND SERVICES SUBJECT TO SPECIAL CONSUMPTION TAX THAT ARE NOT ELIGIBLE FOR VALUE-ADDED TAX REDUCTION
(Attached to Decree No. 94/2023/ND-CP dated June 28, 2023 of the Government)
1. Goods:
a) Cigarettes, cigars, and other tobacco products used for smoking, inhaling, chewing, sniffing, or sucking;
b) Alcohol;
c) Beer;
d) Motor vehicles with fewer than 24 seats, including motor vehicles that carry both passengers and goods, of the type with two or more rows of seats, and with a fixed partition between the passenger compartment and the cargo compartment;
d) Two-wheeled and three-wheeled motorcycles with a cylinder capacity exceeding 125 cm³.3;
e) Aircraft, yachts;
g) All types of gasoline;
h) Air conditioners with a capacity of 90.000 BTU or less;
i) Playing cards;
k) Paper offerings and other votive items.
2. Services:
a) Operating a nightclub;
b) Operating massage and karaoke businesses;
c) Casino business; electronic games with prizes including jackpot machines, slot machines and similar types of machines;
d) Betting business;
d) Golf business, including the sale of membership cards and golf tickets;
e) Lottery business.
Note: Appendix: List of goods and services subject to special consumption tax that are not eligible for value-added tax reduction (excluding goods and services not subject to special consumption tax) as stipulated in the Law on Special Consumption Tax No. 27/2008/QH12, as amended and supplemented by Law No. 70/2014/QH13, Law No. 71/2014/QH13, Law No. 106/2016/QH13, and Law No. 03/2022/QH15.
APPENDIX III
LIST OF INFORMATION TECHNOLOGY GOODS AND SERVICES NOT ELIGIBLE FOR VALUE-ADDED TAX REDUCTION
(Attached to Decree No. 94/2023/ND-CP dated June 28, 2023 of the Government)
A. Information technology goods and services as defined in Decision No. 43/2018/QD-TTg dated November 1, 2018, of the Prime Minister.
|
Level 1 |
Level 2 |
Level 3 |
Level 4 |
Level 5 |
Level 6 |
Level 7 |
Product's name |
Content |
HS Code (applicable to goods at the import stage) |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
|
|
|
|
|
|
|
2610022 |
Sound cards, video cards, network cards, and similar cards used in automated data processing machines. |
|
8471.80.70 84.73 |
|
|
|
|
|
|
|
2610023 |
Smart card |
"Smart card" means a card embedded within one or more integrated electronic circuits (microprocessor chip, random access memory, or read-only memory in chip form). This card may or may not include a contact point, magnetic strip, or internal antenna. |
8523.52.00 |
|
|
|
262 |
2620 |
26200 |
|
|
Computers and computer peripherals |
|
|
|
|
|
|
|
|
262001 |
|
Computers; their parts and accessories |
|
* |
|
|
|
|
|
|
|
2620011 |
Portable data processing devices weighing no more than 10 kg, such as laptops; digital personal assistants and analog computers. |
Consisting of at least one central data processing unit, a keyboard, and a monitor. Includes: Handheld minicomputers, including minicomputers and combination electronic notebooks (PDAs); laptops, including notebooks and subnotebooks; other portable, handheld automated data processing units weighing no more than 10 kg. |
8471.30.20; 8471.30.90 8470.10.00 8470.21.00 8470.29.00 8470.30.00 |
|
|
|
|
|
|
|
2620012 |
Vending machines, ATMs, and similar devices can connect to a data processing machine or network. |
|
* |
|
|
|
|
|
|
|
2620013 |
A digital automatic data processing unit, comprising: within the same enclosure: at least one central processing unit and one input/output unit, regardless of whether they are combined or not. |
Includes: Personal computers (PCs), excluding laptops as listed above; other automated data processing machines (excluding system-based machines). |
8471.41.10 8471.41.90 |
|
|
|
|
|
|
|
2620014 |
Digital automated data processing machines are represented in the form of systems. |
|
8471.49.10 8471.49.90 |
|
|
|
|
|
|
|
2620015 |
Processors (excluding codes 2620013 and 2620014) may or may not contain in the same enclosure one or two of the following types of devices: storage, input, or output. |
|
8471.50.10; 8471.50.90 |
|
|
|
|
|
|
|
2620016 |
Scanners and printers can be connected to automated data processing machines. |
This includes: Scanners that can connect to automatic data processing machines (excluding multi-function machines: printing, scanning, copying, and faxing); electronic fingerprint recognition systems; dot matrix printers that can connect to automatic data processing machines; laser printers that can connect to automatic data processing machines; other printers that can connect to automatic data processing machines; plotters that can connect to automatic data processing machines. |
8471.60 8471.90 84.43 |
|
|
|
|
|
|
|
2620017 |
Other input or output devices (excluding scanners and printers) with or without storage in the same housing. |
Includes: Computer keyboard; xy-coordinate input devices: mouse, stylus, joystick, trackball, and touchscreen; other input and output peripherals. |
8471.60.30 8471.60.40 8471.60.90 |
|
|
|
|
|
|
|
2620018 |
Monitors and projectors, primarily used in automated data processing systems. |
Monitors and projectors used with computers. Includes: Cathode ray tube monitors for automated data processing systems; other monitors (excluding cathode ray tube monitors) for automated data processing systems; projectors for automated data processing systems. |
8528.42.00; 8528.52.00; 8528.62.00 |
|
|
|
|
|
|
|
2620019 |
A machine combining two or more functions: printing, scanning, copying, and faxing, can be connected to an automatic data processing unit or a network. |
This includes: Inkjet printers/copiers that can connect to automatic data processing units or networks; laser printers/copiers that can connect to automatic data processing units or networks; combined printer-copier-fax machines that can connect to automatic data processing units or networks; and machines combining two or more functions: printing, scanning, copying, and faxing, that can connect to automatic data processing units or networks. |
8443.31 |
|
|
|
|
|
|
262002 |
|
Storage drives and other storage devices |
|
84.71 85.23 |
|
|
|
|
|
|
|
2620021 |
Storage drive |
Includes: Hard drives; floppy drives; tape drives; optical drives, including CD-ROM drives, DVD drives, and writable CD drives; and other storage devices. |
8471.70 |
|
|
|
|
|
|
|
2620022 |
Non-erasable semiconductor data storage devices |
Semiconductor storage products do not erase data when the power supply is cut off. Examples include flash memory cards or flash electronic storage cards. |
8523.51 |
|
|
|
|
|
|
262003 |
2620030 |
Other types of automatic data processing machines |
Examples include barcode readers, optical character readers, controllers, and adapters… |
8471.90 |
|
|
|
|
|
|
262004 |
2620040 |
Computer parts and accessories |
|
* |
|
|
|
|
|
|
262005 |
2620050 |
Services include the manufacturing of computers, computer components, and computer peripherals. |
|
|
|
|
|
263 |
2630 |
26300 |
|
|
Communication devices |
|
85.25 |
|
|
|
|
|
|
263001 |
|
Transmission equipment used for radio or television broadcasting; television cameras. |
|
85.25 |
|
|
|
|
|
|
|
2630011 |
Transmitter used for radio or television broadcasting. |
|
8525.50.00 |
|
|
|
|
|
|
|
2630012 |
A transmitter connected to a receiver is used for radio or television broadcasting. |
|
8525.60.00 |
|
|
|
|
|
|
|
2630013 |
Television camera |
|
8525.81.20 8525.82.20 8525.83.20 8525.89.20 |
|
|
|
|
|
|
263002 |
|
Electrical equipment used for telephone or telegraph lines; electronic communication systems |
|
84.71 85.17 |
|
|
|
|
|
|
|
2630021 |
Landline telephone; landline telephone set with cordless handset |
|
8517.11.00 |
|
|
|
|
|
|
|
2630022 |
Basic mobile phones |
|
8517.14.00 |
|
|
|
|
|
|
|
2630023 |
Smartphone |
|
8517.13.00 |
|
|
|
|
|
|
|
2630024 |
Tablet |
|
8471.30.90 |
|
|
|
|
|
|
|
2630025 |
Smart watch |
|
8517.62 91.02 |
|
|
|
|
|
|
|
2630029 |
Other devices for transmitting or receiving sound, images, or data, including wired or wireless communication equipment. |
Includes: Base transceiver stations (equipment); receivers, converters, transmitters, or regenerators of sound, video, or other data; includes: switching and routing equipment, for example: radio transmitters and receivers used for live interpretation; adapters; telegraph or telephone switches; modems; concentrators or multiplexers; wireless local area network equipment; equipment for telegraphy or telephone…; other equipment used to transmit or receive sound, video, or other data. Used in local area networks or wide area networks, excluding HS codes 8443, 8525, 8527, 8528. |
8517.61 8517.62 |
|
|
|
|
|
|
263003 |
2630030 |
Antennas of all kinds and parts thereof; parts of transmission equipment for radio or television broadcasting and television cameras. |
Includes: Antennas of all types and their components, for example: antenna reflectors, satellite antennas, dipole antennas, antenna filters and signal separators, horns or cones (waveguides), components for 2630011, 2630012, 2630013 – Transmission equipment used for radio or television broadcasting; television cameras |
8525.50.00; 8525.60.00 8525.81 8525.82 8525.83 8525.89 8529.10 8517.71.00 |
|
|
|
|
|
|
263005 |
|
Parts of a telephone or telegraph machine. |
|
* |
|
|
|
|
|
|
|
2630051 |
Parts used for 2630021, 2630022, 2630023, 2630024, 2630025, 2630026, 2630029 – Electrical equipment used for telephone lines, telegraph lines, and electronic communication systems. |
|
* |
|
|
|
|
|
|
|
2630052 |
Components of burglar or fire alarms and similar devices. |
|
* |
|
|
|
|
|
|
263006 |
2630060 |
Media equipment manufacturing services |
|
|
|
|
|
264 |
2640 |
26400 |
|
|
Consumer electronics |
|
* |
|
|
|
|
|
|
264001 |
|
Radio receiver (radio, radio cassette...) |
With or without integration with sound recording or reproduction equipment or a clock in the same unit. |
85.27 |
|
|
|
|
|
|
|
2640011 |
Radio receivers can operate without external power (except for those used in motor vehicles). |
For example: Pocket-sized cassette radios, receivers with functions for mapping, managing, and monitoring the electronic spectrum… |
8527.12.00 8527.13.10 8527.13.90 8527.19.20 8527.19.90 |
|
|
|
|
|
|
|
2640012 |
Radio receivers only operate with an external power source, the kind used for motor vehicles. |
|
8527.21.10 8527.21.90 8527.29.00 |
|
|
|
|
|
|
264002 |
2640020 |
Televisions (TVs, etc.) |
|
85.27 8528.71 8528.72 8528.73 |
|
|
|
|
|
|
|
2640044 |
Telephone or telegraph receiving equipment not otherwise classified |
|
* |
|
|
|
|
|
|
264005 |
2640050 |
Components of video and audio equipment; antenna cables, ground wires. |
Includes: Parts and accessories for 2640031, 2640032 – Sound recording and reproduction equipment, video recording and reproduction equipment; parts and accessories for 2640041, 2640042, 2640043 – Microphones, loudspeakers, telephone or telegraph receiving devices; parts and accessories for 2640011, 2640012, 2640020, 2640034 – Radio receivers, television receivers, monitors and projectors not used in automated data processing systems. |
* |
|
|
|
|
|
|
264006 |
2640060 |
Video game machines and controllers (excluding coin-operated games, banknotes, credit cards, tokens, or similar devices) |
Used with televisions or those with their own display screens, and other games with electronic display screens. |
9504.50 |
|
|
|
|
|
|
|
2651044 |
Other instruments and equipment (excluding cathode ray oscilloscopes and oscilloscopes) for telecommunications |
Examples include: crosstalk meters, gain meters, acoustic distortion meters, noise meters, and other measuring devices used in telecommunications… |
9030.40.00 |
|
|
|
|
2731 |
27310 |
|
|
Cables, optical fiber cables |
|
85.44; 9001.10 |
|
|
|
|
|
|
273101 |
|
Optical fibers, fiber bundles, and fiber optic cables. |
|
90.01 |
|
|
|
|
|
|
|
2731011 |
Fiber optic cables are made of bundles of individual fibers, each with its own separate sheath. |
This includes: fiber optic cables made of bundles of individual fibers with separate sheathing, used for telephone cables, telegraph cables, and submarine radio relay cables; and other fiber optic cables made of individual optical fibers. |
9001.10 |
|
|
|
|
|
|
|
2731012 |
Optical fibers and bundles of optical fibers; optical fiber cables (except those made of bundles of individual fibers with separate sheathing for each fiber) |
Includes: optical fibers and bundles of optical fibers; optical fiber cables (excluding those made of bundles of individual fibers with separate sheaths for each fiber) used for telecommunications or other electrical industries; optical fibers and bundles of optical fibers; other optical fiber cables (excluding those made of bundles of individual fibers with separate sheaths for each fiber). |
9001.10 |
|
|
63 |
|
|
|
|
|
Information services |
|
|
|
|
|
631 |
|
|
|
|
Data processing services, leasing and related activities; portal services |
|
|
|
|
|
|
6311 |
63110 |
|
|
Data processing services, leasing, and related activities. |
|
|
|
|
|
|
|
|
631101 |
|
Data processing services, portals, and related services. |
|
|
|
|
|
|
|
|
|
6311011 |
Data processing services |
|
|
|
|
|
|
|
|
|
6311012 |
Website rental service |
|
|
|
|
|
|
|
|
|
6311013 |
The service provides applications. |
|
|
|
|
|
|
|
|
|
6311019 |
Information technology infrastructure provision services |
|
|
|
|
|
|
|
|
631102 |
|
Transmission services |
|
|
|
|
|
|
|
|
|
6311021 |
Video streaming service |
|
|
|
|
|
|
|
|
|
6311022 |
Audio transmission service |
|
|
|
|
|
|
|
|
631103 |
6311030 |
Services for designing, creating space, and scheduling online advertising. |
|
|
|
|
|
|
6312 |
63120 |
631200 |
6312000 |
Portal services |
This includes portal services such as: services that operate websites using search engines to create and maintain large databases of internet addresses and content in an easily searchable format; and services that operate other websites that function as internet portals, such as news sites and media outlets that provide regularly updated information content. |
|
B. Other information technology goods as defined by the law on information technology.
|
mục |
STT |
Goods |
HS Code (applicable to goods at the import stage) |
|
(1) |
(2) |
(3) |
(4) |
|
I |
|
Computer, networking, and peripheral product group |
|
|
|
01 |
Cash register |
8470.50 |
|
|
02 |
Accounting machine |
8470.90.90 |
|
|
03 |
e-reader |
8543.70.90 |
|
|
04 |
Automatic plate drying machine |
* |
|
|
05 |
CTP printing machine |
* |
|
|
06 |
Other |
* |
|
II |
|
Audio-visual electronics product group |
|
|
|
01 |
Transmission equipment for radio or television broadcasting, with or without the following additional features: receiving, recording or reproducing sound and images; television cameras, digital cameras and background image recording cameras. |
85.17 85.19 85.21 85.25 85.27 85.28 |
|
|
02 |
Digital music player |
84.71 85.19 85.27 |
|
|
03 |
Audio amplifier |
8518.40 |
|
|
04 |
Electric amplifier |
8518.50 |
|
|
05 |
Digital video cameras, digital cameras |
85.25 |
|
|
06 |
Cable TV equipment |
* |
|
|
07 |
Other |
* |
|
III |
|
Household electronics product group |
|
|
|
01 |
Refrigerators and coolers |
84.18 |
|
|
02 |
Washing machine |
84.50 |
|
|
03 |
Microwave |
8516.50.00 |
|
|
04 |
Vacuum cleaner |
8508.11 8508.19 8508.60 |
|
|
05 |
Air conditioning equipment |
84.15 |
|
|
06 |
Dehumidifiers |
8509.80.90 |
|
|
07 |
Other |
* |
|
IV |
|
Specialized electronic equipment |
|
|
|
01 |
Medical electronics |
* |
|
|
001 |
Electron microscope |
9011.10.00 9011.20.00 9011.80.00 9012.10.00 |
|
|
002 |
testing machine |
* |
|
|
003 |
Ultrasound machine |
9018.12.00 |
|
|
004 |
X-ray machine |
90.22 |
|
|
005 |
Electronic camera |
90.06 |
|
|
006 |
CT scanner |
90.22 |
|
|
007 |
Electrophysiological meter |
90.18 |
|
|
008 |
Other |
* |
|
|
02 |
Electronic equipment for the transportation and construction industries. |
* |
|
|
03 |
Electronics for the automation industry |
* |
|
|
04 |
Electronics for the biotechnology industry |
* |
|
|
05 |
Electronic equipment for the geological and environmental industries. |
* |
|
|
06 |
Electronic devices used in the electronics industry. |
* |
|
|
07 |
Other |
* |
|
V |
|
Telecommunications and multimedia electronic equipment product group |
|
|
|
01 |
Equipment used for radio or television broadcasting, telecommunications. |
85 |
|
|
001 |
Call center |
* |
|
|
002 |
Radar equipment |
85.26 |
|
|
003 |
Microwave equipment |
85.17 |
|
|
004 |
Switching devices, signal converters |
8517.62 8517.69 |
|
|
005 |
Power amplifier |
85.18 85.43 |
|
|
006 |
Other |
* |
|
|
02 |
Phone |
85.17 |
|
|
001 |
Satellite mobile phone |
85.17 |
|
|
002 |
Extended subscription phone |
85.17 |
|
|
003 |
The phone uses the Internet protocol. |
85.17 |
|
|
004 |
Other |
85.17 |
|
|
03 |
Transmission network devices |
* |
|
|
001 |
Router |
8517.62 8517.69 |
|
|
002 |
Switch |
8517.62 8517.69 |
|
|
003 |
Hub |
8517.62 8517.69 |
|
|
004 |
Repeater |
8517.62 8517.69 |
|
|
005 |
Access Point or Access Switch |
8517.62 8517.69 |
|
|
006 |
Types of cables include copper cables, fiber optic cables, twisted-pair cables, etc. |
85.44 90.01 |
|
|
007 |
Gateway devices, xDSL terminals, firewall devices, gateway switches |
85.17 |
|
|
008 |
Other network transmission devices |
85.17 |
|
|
04 |
Other |
* |
|
VI |
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Hardware and electronic parts and components |
|
|
|
01 |
Parts and components of hardware and electronic product groups falling under Sections I to V of Part B of this Appendix |
* |
|
|
02 |
Semiconductor devices, vacuum tubes, electronic circuits, and electrical cables. |
85.41 85.39 94.05 85.42 85.34 85.44 |
|
|
001 |
Capacitors |
85.32 |
|
|
002 |
Resistor |
85.33 |
|
|
003 |
Inductor |
85.04 |
|
|
004 |
Electronic diodes (LEDs) |
8539.51.00 8539.52.10 8539.52.90 94.05 |
|
|
005 |
Semiconductor devices |
85.41 |
|
|
006 |
Printed circuit board |
85.34 |
|
|
007 |
Integrated electronic circuits |
85.42 |
|
|
008 |
Copper cable, fiber optic cable |
85.44 90.01 |
|
|
03 |
Other |
* |
Note:
– The list of goods and services not eligible for value-added tax reduction as stated in Part A of this Appendix is part of the Appendix on the List and Content of the Vietnamese Product Classification System issued together with Decision No. 43/2018/QD-TTg dated November 1, 2018 of the Prime Minister on the promulgation of the Vietnamese Product Classification System.
– The HS code in column (10) Part A and column (4) Part B of this Appendix is for reference only. The determination of the HS code for actual imported goods is carried out according to the regulations on goods classification in the Customs Law and other legal documents guiding the implementation of the Customs Law.
– For items marked with (*) in column (10) Part A and column (4) Part B of this Appendix, declare the HS code according to the actual imported goods.
APPENDIX IV
(Attached to Decree No. 94/2023/ND-CP dated June 28, 2023 of the Government)
Sample number 01
SOCIAL REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
-----
REDUCTION OF VALUE ADDED TAX
RESOLUTION NO. 110/2023/QH15
(Attached is the VAT tax return form for the tax period: Month… Year … / Quarter… Year …)
/Delivery date: .../.../...
[01] Taxpayer's name: …………………………………………………………………………
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[02] Tax code: |
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[03] Name of tax agent (if any):
..............................................................................................................................................
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[04] Tax code: |
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Currency: Vietnamese Dong
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STT |
Name of goods or services |
Value of goods and services excluding VAT / Revenue from goods and services subject to VAT |
VAT tax rate/rate as prescribed. |
VAT rate/tax rate after reduction |
VAT is reduced. |
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(1) |
(2) |
(3) |
(4) |
(5)=(4)x80% |
(6)=(3)x[(4)-(5)] |
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1. |
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... |
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Total |
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I certify that the information provided above is true and accurate, and I take full legal responsibility for the information I have declared.