|
THE GOVERNMENT |
SOCIALIST
REPUBLIC OF VIETNAM |
|
No. 90/2021/ND-CP |
Hanoi, October 19, 2021 |
Pursuant to the Law on Government Organization dated June 19, 2015; the Law on amendments to the Law on Government organization and the Law on Organization of Local Governments dated November 22, 2019;
Pursuant to the Law on Export and Import Duties dated April 6, 2016;
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Law on International Treaties dated April 9, 2016;
Pursuant to Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of Lao People's Democratic Republic signed Vientiane on March 3, 2015;
At the request of the Minister of Finance;
The Government promulgates a Decree on special preferential import tariff implementing Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of Lao People's Democratic Republic from October 4, 2020 to October 4, 2023.
This Decree sets out special preferential import tariff schedule and eligibility requirements for special preferential import tariff rates under the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of Lao People's Democratic Republic from October 4, 2020 to October 4, 2023.
1. Taxpayers under provisions of the Law on Export and Import Duties.
2. Customs authorities and officials.
3. Organizations and individuals with rights and obligations related to exported goods and imported goods.
Issue together with this Decree:
1. Appendix I - List of goods granted with 50% of reduction in ATIGA tariff rates of Vietnam under the Trade Agreement between Vietnam and Laos.
2. Appendix II - List of goods not granted with preferential tariff rates under the Trade Agreement between Vietnam and Laos.
3. Appendix III - List of goods granted with annual tariff-rate quotas under the Trade Agreement between Vietnam and Laos.
Article 4. Imported goods being granted with special preferential import tariff of 0%
Imported goods originating in Lao People’s Democratic Republic, except for imported goods under List of goods mentioned in Appendix I, Appendix II and Appendix III issued together with this Decree, may be eligible for special preferential import tariff of 0% if they meet the requirements mentioned in Article 8 hereof.
Article 5. Imported goods being granted with tariff reduction of 50% under ATIGA
1. Imported goods originating in Lao People’s Democratic Republic, under List of goods in Appendix I issued herewith may be eligible for tariff reduction of 50% under ATIGA specified in Special preferential tariff schedule issued together with the Government’s Decree No. 156/2017/ND-CP dated December 27, 2017 of the Government on promulgation of Special preferential tariff schedule of Vietnam to implement ATIGA for the period 2018 - 2022 and amending documents (if any), if they meet the requirements as prescribed in Article 8 hereof.
2. If ATIGA tariff rates are higher than preferential import tariff rates under Decree No. 57/2020/ND-CP dated May 25, 2020 on amendments to certain articles of the Government’s Decree No. 122/2016/ND-CP on export and preferential import tariff schedules, lists of goods, absolute, mixed and out-of-quota import duty rates, and to the Decree No. 125/2017/ND-CP on amendments to certain articles of the Government’s Decree No. 122/2016/ND-CP (hereinafter referred to as MFN Tariff Schedule) and amending documents (if any), the applicable preferential import tariff rates equal 50% of the tariff rates of MFN Tariff Schedule.
Article 6. Goods imported to Vietnam not granted with preferential tariff rates
The goods imported to Vietnam under Appendix II hereto appended are not eligible for special preferential import tariff rates under Trade Agreement between Vietnam and Laos.
Article 7. Imported goods under tariff-rate quota
1. Regarding rice of heading 10.06 (3 commodity lines, 8-digit HS code in Appendix III hereto appended):
a) If the imports of rice originating in Lao People’s Democratic Republic into Vietnam are within quota as prescribed in Appendix III issued herewith and meet the requirements in Article 8 hereof and regulations of the Ministry of Industry and Trade on import in quota, they are granted with special preferential import tariff rate of 0%.
b) If the imports of rice originating in Lao People’s Democratic Republic into Vietnam exceed the in-quota quantity as prescribed in Appendix III issued herewith and meet the requirements in Article 8 hereof, the quantity exceeding the quota is subject to a tariff rate as prescribed in Article 5 hereof.
2. Regarding unmanufactured tobacco and tobacco refuse of heading 24.01 (13 commodity lines, 8-digit HS code in Appendix III hereto appended):
a) If the imports of unmanufactured tobacco and tobacco refuse originating in Lao People’s Democratic Republic into Vietnam as prescribed in Appendix III issued herewith under tariff-rate quota and meet the requirements in Article 8 hereof and regulations of the Ministry of Industry and Trade on import in quota, they are granted with special preferential import tariff rate of 0%.
b) If the imports of rice originating in Lao People’s Democratic Republic exceed the in-quota quantity as prescribed in Appendix III issued herewith, they are not granted with the special preferential import tariff rate under Trade Agreement between Vietnam and Laos.
Imported goods specified in Article 4, Article 5 and Article 7 of this Decree may be granted with special preferential import tariff rate under Trade Agreement between Vietnam and Laos if they fully meet the following conditions:
1. They are imported to Vietnam from Lao People’s Democratic Republic.
2. They comply with applicable laws on the rules of origin applicable to goods eligible for preferential tariff rates under trade agreement between Vietnam and Laos and obtain C/O form S issued by the competent authorities of Lao People’s Democratic Republic as prescribed.
1. This Decree comes into force as of the date of its signing.
2. Regarding customs declarations registered from October 4, 2020 to before the effective date of this Decree, if they meet all eligibility requirements for special preferential import tariff rates in this Decree and overpaid tariff have been made, the customs authority shall handle the overpaid amounts according to the law on tax administration.
3. Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, the Presidents of People’s Committees of provinces and central-affiliated cities and relevant entities shall implement this Decree.
|
|
ON BEHALF OF THE GOVERNMENT PP. PRIME
MINISTER |
LIST OF GOODS GRANTED WITH 50% OF REDUCTION IN ATIGA
TARIFF RATES OF VIETNAM UNDER THE TRADE AGREEMENT BETWEEN VIETNAM AND LAOS
(Issued together with Decree No. 90/2021/ND-CP dated October 19, 2021 of the
Government)
|
No. |
HS code |
Description of goods |
|
|
04.07 |
Birds’ eggs, in shell, fresh, preserved or cooked. |
|
|
|
- Other fresh eggs: |
|
1 |
0407.21.00 |
- - Of fowls of the species Gallus domesticus |
|
|
0407.29 |
- - Other: |
|
2 |
0407.29.10 |
- - - Of ducks |
|
3 |
0407.29.90 |
- - - Other |
|
|
0407.90 |
- Other: |
|
4 |
0407.90.10 |
- - Of fowls of the species Gallus domesticus |
|
5 |
0407.90.20 |
- Of ducks |
|
6 |
0407.90.90 |
- - Other |
|
|
10.06 |
Rice. |
|
|
1006.10 |
- Rice in the husk (paddy or rough): |
|
7 |
1006.10.90 |
- - Other |
|
|
1006.20 |
- Husked (brown) rice: |
|
8 |
1006.20.10 |
- - Hom Mali rice |
|
9 |
1006.20.90 |
- - Other |
|
|
17.01 |
Cane or beet sugar and chemically pure sucrose, in solid form. |
|
|
|
- Raw sugar not containing added flavouring or colouring matter: |
|
10 |
1701.13.00 |
- - Cane sugar specified in Subheading Note 2 to this Chapter |
|
11 |
1701.14.00 |
- - Other cane sugar |
|
|
|
- Other: |
|
12 |
1701.91.00 |
- - Containing added flavouring or colouring matter |
|
|
1701.99 |
- - Other: |
|
13 |
1701.99.10 |
- - - Refined sugar |
|
14 |
1701.99.90 |
- - - Other |
LIST OF GOODS NOT GRANTED WITH PREFERENTIAL TARIFF
RATES UNDER THE TRADE AGREEMENT BETWEEN VIETNAM AND LAOS
(Issued together with Decree No. 90/2021/ND-CP dated October 19, 2021 of the
Government)
|
No. |
HS code |
Description of goods |
|
|
|
Chapter 12 |
|
|
|
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. |
|
|
12.07 |
Other oil seeds and oleaginous fruits, whether or not broken. |
|
|
|
- Other: |
|
1 |
1207.91.00 |
- - Poppy seeds |
|
|
|
|
|
|
|
Chapter 13 |
|
|
|
Lac; gums, resins and other vegetable saps and extracts |
|
|
13.02 |
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. |
|
|
|
- Vegetable saps and extracts: |
|
|
1302.11 |
- - Opium: |
|
2 |
1302.11.10 |
- - - Pulvis opii |
|
3 |
1302.11.90 |
- - - Other |
|
|
|
|
|
|
|
Chapter 24 |
|
|
|
Tobacco and manufactured tobacco substitutes |
|
|
24.01 |
Unmanufactured tobacco; tobacco refuse. |
|
|
2401.10 |
- Tobacco, not stemmed/stripped: |
|
4 |
2401.10.10 |
- - Virginia type, flue-cured |
|
5 |
2401 10.20 |
- - Virginia type, other than flue-cured |
|
6 |
2401.10 40 |
- - Burley type |
|
7 |
2401.10.50 |
- - Other, flue-cured |
|
8 |
2401.10.90 |
- - Other |
|
|
2401.20 |
- Tobacco, partly or wholly stemmed/stripped: |
|
9 |
2401.20.10 |
- - Virginia type, flue-cured |
|
10 |
2401.20.20 |
- - Virginia type, other than flue-cured |
|
11 |
2401.20.30 |
- - Oriental type |
|
12 |
2401.20.40 |
- - Burley type |
|
13 |
2401.20.50 |
- - Other, flue-cured |
|
14 |
2401.20.90 |
- - Other |
|
|
2401.30 |
- Tobacco refuse: |
|
15 |
2401.30.10 |
- - Tobacco stems |
|
16 |
2401.30.90 |
- - Other |
|
|
|
|
|
|
24.02 |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. |
|
17 |
2402.10.00 |
- Cigars, cheroots and cigarillos, containing tobacco |
|
|
2402.20 |
- Cigarettes containing tobacco: |
|
18 |
2402.20.10 |
- - Beedies |
|
19 |
2402.20.20 |
- - Clove cigarettes |
|
20 |
2402.20.90 |
- - Other |
|
|
2402.90 |
- Other: |
|
21 |
2402.90.10 |
- - Cigars, cheroots and cigarillos of tobacco substitutes |
|
22 |
2402.90.20 |
- - Cigarettes of tobacco substitutes |
|
|
|
|
|
|
24.03 |
Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences. |
|
|
|
- Smoking tobacco, whether or not containing tobacco substitutes in any proportion: |
|
23 |
2403.11.00 |
- - Water pipe tobacco specified in Subheading Note 1 to this Chapter |
|
|
2403.19 |
- - Other: |
|
|
|
- - - Packed for retail sale: |
|
24 |
2403.19.11 |
- - - - Ang Hoon |
|
25 |
2403.19.19 |
- - - - Other |
|
26 |
2403.19.20 |
- - - Other manufactured tobacco for the manufacture of cigarettes |
|
|
|
- - - Other: |
|
27 |
2403.19.91 |
- - - - Ang Hoon |
|
28 |
2403.19.99 |
- - - - Other |
|
|
|
- Other: |
|
|
2403.91 |
- - “Homogenised’’ or “reconstituted” tobacco: |
|
29 |
2403.91.10 |
- - - Packed for retail sale |
|
30 |
2403.91.90 |
- - - Other |
|
|
2403.99 |
- - Other: |
|
31 |
2403.99.10 |
- - - Tobacco extracts and essences |
|
32 |
2403.99.30 |
- - - Manufactured tobacco substitutes |
|
33 |
2403.99.40 |
- - - Snuff, whether or not dry |
|
34 |
2403.99.50 |
- - - Chewing and sucking tobacco |
|
35 |
2403.99.90 |
- - - Other |
|
|
|
|
|
|
|
Chapter 27 |
|
|
|
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. |
|
|
27.09 |
Petroleum oils and oils obtained from bituminous minerals, crude. |
|
36 |
2709.00.20 |
- Condensates |
|
|
|
|
|
|
27.10 |
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils. |
|
|
|
- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: |
|
|
2710.12 |
- - Light oils and preparations: |
|
|
|
- - - Motor spirit: |
|
37 |
2710.12.11 |
- - - - Of RON 97 and above, leaded |
|
38 |
2710.12.12 |
- - - - Of RON 97 and above, unleaded |
|
39 |
2710.12 13 |
- - - - Other RON |
|
|
|
- - - Motor spirit, unleaded: |
|
|
|
- - - - Of RON 97 and above: |
|
40 |
2710.12.21 |
- - - - - Unblended |
|
41 |
2710.12.22 |
- - - - - Blended with ethanol |
|
42 |
2710.12.23 |
- - - - - Other |
|
|
|
- - - - Of RON 90 and above, but below RON 97 |
|
43 |
2710.12.24 |
- - - - - Unblended |
|
44 |
2710.12.25 |
- - - - - Blended with ethanol |
|
45 |
2710.12.26 |
- - - - - Other |
|
|
|
- - - - Other RON: |
|
46 |
2710.12.27 |
- - - - - Unblended |
|
47 |
2710.12.28 |
- - - - - Blended with ethanol |
|
48 |
2710.12.29 |
- - - - - Other |
|
|
|
- - - Aviation spirit, of a kind used in aviation piston-engines: |
|
49 |
2710.12.31 |
- - - - 100 octane and above |
|
50 |
2710.12.39 |
- - - - Other |
|
51 |
2710.12.40 |
- - - Tetrapropylene |
|
52 |
2710.12.50 |
- - - White spirit |
|
53 |
2710.12.60 |
- - - Low aromatic solvents containing by weight less than 1% aromatic content |
|
54 |
2710.12.70 |
- - - Other solvent spirits |
|
55 |
2710.12.80 |
- - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits |
|
|
|
- - - Other: |
|
56 |
2710.12.91 |
- - - - Alpha olefins |
|
57 |
2710.12.92 |
- - - - Other, petroleum spirit, having a flashpoint of less than 23oC |
|
58 |
2710.12.99 |
- - - - Other |
|
|
2710.19 |
- - Other: |
|
59 |
2710.19.20 |
- - - Topped crudes |
|
60 |
2710.19.30 |
- - - Carbon black feedstock |
|
|
|
- - - Lubricating oils and greases: |
|
61 |
2710.19.41 |
- - - - Lubricating oil feedstock |
|
62 |
2710.19.42 |
- - - - Lubricating oils for aircraft engines |
|
63 |
2710.19.43 |
- - - - Other lubricating oils |
|
64 |
2710.19.44 |
- - - - Lubricating greases |
|
65 |
2710.19.50 |
- - - Hydraulic brake fluid |
|
66 |
2710.19.60 |
- - - Transformer and circuit breakers oils |
|
|
|
- - - Diesel fuel; fuel oils: |
|
67 |
2710.19.71 |
- - - - Automotive diesel fuel |
|
68 |
2710.19.72 |
- - - - Other diesel fuels |
|
69 |
2710.19.79 |
- - - - Fuel oils |
|
70 |
2710.19.81 |
- - - Aviation turbine fuel (jet fuel) having a flash point of 23o C or more |
|
71 |
2710.19.82 |
- - - Aviation turbine fuel (jet fuel) having a flash point of less than 23o C |
|
72 |
2710.19.83 |
- - - Other kerosene |
|
73 |
2710.19.89 |
- - - Other medium oils and preparations |
|
74 |
2710.19.90 |
- - - Other |
|
75 |
2710.20.00 |
- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils |
|
|
|
- Crude oil: |
|
76 |
2710.91.00 |
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
|
77 |
2710.99.00 |
- - Other |
|
|
|
|
|
|
|
Chapter 30 |
|
|
|
Pharmaceutical products |
|
|
30.06 |
Pharmaceutical goods specified in Note 4 to this Chapter. |
|
|
|
- Other |
|
|
3006.92 |
- - Waste pharmaceuticals: |
|
78 |
3006.92.10 |
- - - Of medicaments for the treatment of cancer, HIV/AIDS or other intractable diseases |
|
79 |
3006.92.90 |
- - - Other |
|
|
|
|
|
|
|
Chapter 36 |
|
|
|
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations |
|
|
36.04 |
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. |
|
80 |
3604.10.00 |
- Fireworks |
|
|
3604.90 |
- Other: |
|
81 |
3604.90,20 |
- - Miniature pyrotechnic munitions and percussion caps for toys |
|
82 |
3604.90.30 |
- - Signalling flares or rockets |
|
83 |
3604.90.90 |
- - Other |
|
|
|
|
|
|
|
Chapter 38 |
|
|
|
Miscellaneous chemical products |
|
|
38.25 |
Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter. |
|
84 |
3825.10.00 |
- Municipal waste |
|
85 |
3825.20.00 |
- Sewage sludge |
|
|
3825.30 |
- Clinical waste: |
|
86 |
3825.30.10 |
- - Syringes, needles, cannulae and the like |
|
87 |
3825.30.90 |
- - Other |
|
|
|
- Waste organic solvents; |
|
88 |
3825.41.00 |
- - Halogenated |
|
89 |
3825.49.00 |
- - Other |
|
90 |
3825.50.00 |
- Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids |
|
|
|
- Other wastes from chemical or allied industries: |
|
91 |
3825.61.00 |
- - Mainly containing organic constituents |
|
92 |
3825.69.00 |
- - Other |
|
93 |
3825.90.00 |
- Other |
|
|
|
|
|
|
|
Chapter 40 |
|
|
|
Rubber and articles thereof |
|
|
40.12 |
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber. |
|
|
|
- Retreaded tyres: |
|
|
4012.19 |
- - Other: |
|
94 |
4012.19.30 |
- - - Of a kind used on machinery of heading 84.29 or 84.30 |
|
95 |
4012.19.40 |
- - - Of a kind used on other vehicles of Chapter 87 |
|
96 |
4012.19.90 |
- - - Other |
|
|
4012.20 |
- Used pneumatic tyres: |
|
97 |
4012.20.10 |
- - Of a kind used on motor cars (including station wagons, racing cars) |
|
|
|
- - - Of a kind used on buses or lorries: |
|
98 |
4012.20.21 |
- - - Of a width not exceeding 450 mm |
|
99 |
4012.20.29 |
- - - Other |
|
100 |
4012.20.30 |
- - Of a kind used on aircraft |
|
101 |
4012.20.40 |
- - Of a kind used on motorcycles |
|
102 |
4012.20.50 |
- - Of a kind used on bicycles |
|
103 |
4012.20.60 |
- - Of a kind used on machinery of heading 84.29 or 84.30 |
|
104 |
4012.20.70 |
- - Of a kind used on other vehicles of Chapter 87 |
|
|
|
- - Other: |
|
105 |
4012.20.91 |
- - - Buffed tyres |
|
106 |
4012.20.99 |
- - - Other |
|
|
4012.90 |
- Other: |
|
|
|
- - Solid tyres: |
|
107 |
4012.90.14 |
- - - Solid tyres exceeding 250 mm in external diameter, of a width not exceeding 450 mm |
|
108 |
4012.90.15 |
- - - Solid tyres exceeding 250 mm in external diameter, of a width exceeding 450 mm, for use on vehicles of heading 87.09 |
|
109 |
4012.90.16 |
- - - Other solid tyres exceeding 250 mm in external diameter, of a width exceeding 450 mm |
|
110 |
4012.90.19 |
- - - Other |
|
|
|
- - Cushion tyres: |
|
111 |
4012.90.21 |
- - - Of a width not exceeding 450 mm |
|
112 |
4012.90.22 |
- - - Of a width exceeding 450 mm |
|
113 |
4012.90.70 |
- - Replaceable tyre treads of a width not exceeding 450 mm |
|
114 |
4012.90.80 |
- - Tyre flaps |
|
115 |
4012.90.90 |
- - Other |
|
|
|
|
|
|
|
Chapter 87 |
|
|
|
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. |
|
|
87.02 |
Motor vehicles for the transport of ten or more persons, including the driver. |
|
|
8702.10 |
- With compression-ignition internal combustion piston engine (diesel or semi-diesel): |
|
|
|
- - Other: |
|
|
|
- - - Other motor coaches, buses or minibuses: |
|
116 |
8702.10.81 |
- - - - g.v.w of at least 6 t but not exceeding 18 t |
|
117 |
8702.10.82 |
- - - - Of a g.v.w. exceeding 24 t |
|
118 |
8702.10.89 |
- - - - Other |
|
|
|
- - - Other: |
|
119 |
8702.10.91 |
- - - - Of a g.v.w. exceeding 24 t |
|
120 |
8702.10.99 |
- - - - Other |
|
|
8702.20 |
- Motor vehicles for the transport of ten or more persons, including the driver: |
|
|
|
- - Other: |
|
|
|
- - - Other motor coaches, buses or minibuses: |
|
121 |
8702.20.71 |
- - - - g.v.w of at least 6 t but not exceeding 18 t |
|
122 |
8702.20.72 |
- - - - Of a g.v.w. exceeding 24 t |
|
123 |
8702.20.79 |
- - - - Other |
|
|
|
- - - Other: |
|
124 |
8702.20.91 |
- - - - Of a g.v.w. exceeding 24 t |
|
125 |
8702.20.99 |
- - - - Other |
|
|
8702.30 |
- With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: |
|
|
|
- - Other: |
|
126 |
8702.30.50 |
- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) |
|
|
|
- - - Other motor coaches, buses or minibuses: |
|
127 |
8702.30.71 |
- - - - Of a g.v.w. exceeding 24 t |
|
128 |
8702.30.79 |
- - - - Other |
|
|
|
- - - Other: |
|
129 |
8702.30.91 |
- - - - Of a g.v.w. exceeding 24 t |
|
130 |
8702.30.99 |
- - - - Other |
|
|
8702.40 |
- With only electric motor for propulsion: |
|
|
|
- - Other: |
|
131 |
8702.40.50 |
- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) |
|
|
|
- - - Other motor coaches, buses or minibuses: |
|
132 |
8702.40.71 |
- - - - Of a g.v.w. exceeding 24 t |
|
133 |
8702.40.79 |
- - - - Other |
|
|
|
- - - Other: |
|
134 |
8702.40.91 |
- - - - Of a g.v.w. exceeding 24 t |
|
135 |
8702.40.99 |
- - - - Other |
|
|
8702.90 |
- Other: |
|
|
|
- - Other: |
|
136 |
8702.90.40 |
- - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) |
|
|
|
- - - Other motor coaches, buses or minibuses, for the transport of 30 or more persons: |
|
137 |
8702.90.61 |
- - - - Of a g.v.w. exceeding 24 t |
|
138 |
8702.90.69 |
- - - - Other |
|
|
|
- - - Other motor coaches, buses or minibuses: |
|
139 |
8702.90.71 |
- - - - Of a g.v.w. not exceeding 24 t |
|
140 |
8702.90.79 |
- - - - Other |
|
141 |
8702.90.80 |
- - - Other, of a g.v.w. exceeding 24 t |
|
142 |
8702.90.90 |
- - - Other |
|
|
|
|
|
|
87.03 |
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. |
|
|
8703.21 |
- - Of a cylinder capacity not exceeding 1,000 cc: |
|
|
|
- - - Other: |
|
143 |
8703.21.42 |
- - - - All-Terrain Vehicles |
|
144 |
8703.21.43 |
- - - - Ambulances |
|
145 |
8703.21.44 |
- - - - Motor-homes |
|
146 |
8703.21.45 |
- - - - Sedan |
|
|
|
- - - - Other motor cars (including station wagons and sports cars, but not including vans): |
|
147 |
8703.21.51 |
- - - - - Of four-wheel drive |
|
148 |
8703.21.59 |
- - - - - Other |
|
149 |
8703.21.90 |
- - - - Other |
|
|
8703.22 |
- - Of a cylinder capacity not exceeding 1,000 cc but not exceeding 1,500 cc: |
|
|
|
- - - Other: |
|
150 |
8703.22.43 |
- - - - - Ambulances |
|
151 |
8703.22.47 |
- - - - - Sedan |
|
|
|
- - - - - Other motor cars (including station wagons and sports cars, but not including vans): |
|
152 |
8703.22.51 |
- - - - - Of four-wheel drive |
|
153 |
8703.22.59 |
- - - - - Other |
|
|
8703.23 |
- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: |
|
|
|
- - - Completely Knocked Down: |
|
154 |
8703.23.14 |
- - - - Motor-homes |
|
|
|
- - - Other: |
|
155 |
8703.23.54 |
- - - - Motor-homes |
|
|
|
- - - - Sedan: |
|
156 |
8703.23.55 |
- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
157 |
8703.23.56 |
- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
158 |
8703.23.57 |
- - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
159 |
8703.23.58 |
- - - - - Of a cylinder capacity exceeding 2,500 cc |
|
|
|
- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive: |
|
160 |
8703.23.61 |
- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
161 |
8703.23.62 |
- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
162 |
8703.23.63 |
- - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
163 |
8703.23.64 |
- - - - - Of a cylinder capacity exceeding 2,500 cc |
|
|
|
- - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive: |
|
164 |
8703.23.65 |
- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
165 |
8703.23.66 |
- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
166 |
8703.23.67 |
- - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
167 |
8703.23.68 |
- - - - - Of a cylinder capacity exceeding 2,500 cc |
|
|
|
- - - - Other: |
|
168 |
8703.23.71 |
- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
169 |
8703.23.72 |
- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
170 |
8703.23.73 |
- - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
171 |
8703.23.74 |
- - - - - Of a cylinder capacity exceeding 2,500 cc |
|
|
|
- Other vehicles, with only spark-ignition internal combustion piston engine (diesel or semi-diesel): |
|
|
8703.31 |
- - Of a cylinder capacity not exceeding 1,500 cc: |
|
|
|
- - - Completely Knocked Down: |
|
172 |
8703.31.16 |
- - - - Motor-homes |
|
173 |
8703.31.17 |
- - - - Sedan |
|
|
|
- - - - Other motor cars (including station wagons and sports cars, but not including vans): |
|
174 |
8703.31.29 |
- - - - - Other |
|
|
|
- - - Other: |
|
175 |
8703.31.41 |
- - - - Go-karts |
|
176 |
8703.31 42 |
- - - - - All-Terrain Vehicles |
|
177 |
8703.31.44 |
- - - - - Hearses |
|
178 |
8703.31.45 |
- - - - - Prison vans |
|
179 |
8703.31.46 |
- - - - - Motor-homes |
|
180 |
8703.31.90 |
- - - - - Other |
|
|
8703.32 |
- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: |
|
|
|
- - - Completely Knocked Down: |
|
181 |
8703.32.14 |
- - - - Motor-homes |
|
|
|
- - - Other: |
|
182 |
8703.32.54 |
- - - - Motor-homes |
|
|
|
- - - - Sedan: |
|
183 |
8703.32.61 |
- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
184 |
8703.32.62 |
- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
185 |
8703.32.63 |
- - - - - Of a cylinder capacity exceeding 2,000 cc |
|
|
|
- - - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive: |
|
186 |
8703.32.71 |
- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
187 |
8703.32.72 |
- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
188 |
8703.32.73 |
- - - - - Of a cylinder capacity exceeding 2,000 cc |
|
|
|
- - - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive: |
|
189 |
8703.32.74 |
- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
190 |
8703.32.75 |
- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
191 |
8703.32.76 |
- - - - - Of a cylinder capacity exceeding 2,000 cc |
|
|
|
- - - - Other: |
|
192 |
8703.32.81 |
- - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
193 |
8703.32.82 |
- - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
194 |
8703.32.83 |
- - - - - Of a cylinder capacity exceeding 2,000 cc |
|
|
8703.40 |
- Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: |
|
|
|
- - Completely Knocked Down: |
|
|
|
- - - Motor-homes: |
|
195 |
8703.40.16 |
- - - - Of a cylinder capacity not exceeding 2,000 cc: |
|
196 |
8703.40.17 |
- - - - Of a cylinder capacity exceeding 2,000 cc |
|
|
|
- - - All-Terrain Vehicles: |
|
197 |
8703.40.32 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
|
|
- - - Ambulances: |
|
198 |
8703.40.34 |
- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
|
199 |
8703.40.36 |
- - - - Other |
|
|
|
- - - Hearses: |
|
200 |
8703.40.41 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
|
|
- - - Prison vans: |
|
201 |
8703.40.51 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
|
|
- - - - Motor-homes: |
|
202 |
8703.40.56 |
- - - - Of a cylinder capacity not exceeding 1,500 cc: |
|
203 |
8703.40.57 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc: |
|
204 |
8703.40.58 |
- - - - Of a cylinder capacity exceeding 2,000 cc |
|
|
|
- - - Sedan: |
|
205 |
8703.40.61 |
- - - Of a cylinder capacity not exceeding 1,000 cc: |
|
206 |
8703.40.62 |
- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
|
207 |
8703.40.63 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
208 |
8703.40.64 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
209 |
8703.40.65 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
210 |
8703.40.66 |
- - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc: |
|
|
|
- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive: |
|
211 |
8703.40.71 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
212 |
8703.40.72 |
- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
|
213 |
8703.40.73 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
214 |
8703.40.74 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
215 |
8703.40.75 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
216 |
8703.40.76 |
- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc: |
|
|
|
- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive: |
|
217 |
8703.40.81 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
218 |
8703.40.82 |
- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
|
219 |
8703.40.83 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
220 |
8703.40.84 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
221 |
8703.40.85 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
222 |
8703.40.86 |
- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc: |
|
|
|
- - - Other: |
|
223 |
8703.40.91 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
224 |
8703.40.93 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
225 |
8703.40.94 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
226 |
8703.40.95 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
227 |
8703.40.96 |
- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc: |
|
|
8703.50 |
- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: |
|
|
|
- - Completely Knocked Down: |
|
|
|
- - - Motor-homes: |
|
228 |
8703.50.16 |
- - - - Of a cylinder capacity not exceeding 2,000 cc: |
|
229 |
8703.50.17 |
- - - - Of a cylinder capacity exceeding 2,000 cc |
|
|
|
- - - Sedan: |
|
230 |
8703.50.18 |
- - - - Of a cylinder capacity not exceeding 1,500 cc: |
|
|
|
- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive: |
|
231 |
8703.50.25 |
- - - - Of a cylinder capacity not exceeding 2,000 cc: |
|
|
|
- - Other: |
|
232 |
8703.50.31 |
- - - Go-karts |
|
|
|
- - - All-Terrain Vehicles: |
|
233 |
8703.50.32 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
234 |
8703.50.33 |
- - - - Of a cylinder capacity exceeding 1,000 cc |
|
|
|
- - - Hearses: |
|
235 |
8703.50.41 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
236 |
8703.50.42 |
- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
|
|
|
- - - Prison vans: |
|
237 |
8703.50.51 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
238 |
8703.50.52 |
- - - -Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
|
|
|
- - - Motor-homes: |
|
239 |
8703.50.56 |
- - - - Of a cylinder capacity not exceeding 1,500 cc: |
|
240 |
8703.50.57 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc: |
|
241 |
8703.50.58 |
- - - - Of a cylinder capacity exceeding 2,000 cc |
|
|
|
- - - Sedan: |
|
242 |
8703.50.63 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
243 |
8703.50.64 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
244 |
8703.50.65 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
|
|
- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive: |
|
245 |
8703.50.73 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
246 |
8703.50.74 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
247 |
8703.50.75 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
|
|
- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive: |
|
248 |
8703.50.83 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
249 |
8703.50.84 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
250 |
8703.50.85 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
|
|
- - - Other: |
|
251 |
8703.50.91 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
252 |
8703.50.92 |
- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
|
253 |
8703.50.93 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
254 |
8703.50.94 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
255 |
8703.50.95 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
|
8703.60 |
- Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: |
|
|
|
- - Completely Knocked Down: |
|
|
|
- - - Motor-homes: |
|
256 |
8703.60.16 |
- - - - Of a cylinder capacity not exceeding 2,000 cc: |
|
257 |
8703.60.17 |
- - - - Of a cylinder capacity exceeding 2,000 cc |
|
|
|
- - - All-Terrain Vehicles: |
|
258 |
8703.60.32 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
|
|
- - - Ambulances: |
|
259 |
8703.60.34 |
- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
|
260 |
8703.60.36 |
- - - - Other |
|
|
|
- - - Hearses: |
|
261 |
8703.60.41 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
|
|
- - - Prison vans: |
|
262 |
8703.60.51 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
|
|
- - - - Motor-homes: |
|
263 |
8703.60.56 |
- - - - Of a cylinder capacity not exceeding 1,500 cc: |
|
264 |
8703.60.57 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc: |
|
265 |
8703.60.58 |
- - - - Of a cylinder capacity exceeding 2,000 cc |
|
|
|
- - - Sedan: |
|
266 |
8703.60.61 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
267 |
8703.60.62 |
- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
|
268 |
8703.60.63 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
269 |
8703.60.64 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
270 |
8703.60.65 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
271 |
8703.60.66 |
- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc: |
|
|
|
- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive: |
|
272 |
8703.60.71 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
273 |
8703.60.72 |
- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
|
274 |
8703.60.73 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
275 |
8703.60.74 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
276 |
8703.60.75 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
277 |
8703.60.76 |
- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc: |
|
|
|
- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive: |
|
278 |
8703.60.81 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
279 |
8703.60.82 |
- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
|
280 |
8703.60.83 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
281 |
8703.60.84 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
282 |
8703.60.85 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
283 |
8703.60.86 |
- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc: |
|
|
|
- - - Other: |
|
284 |
8703.60.91 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
285 |
8703.60.93 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
286 |
8703.60.94 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
287 |
8703.60.95 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
288 |
8703.60.96 |
- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc: |
|
|
8703.70 |
- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: |
|
|
|
- - Completely Knocked Down: |
|
|
|
- - - Motor-homes: |
|
289 |
8703.70.16 |
- - - - Of a cylinder capacity not exceeding 2,000 cc: |
|
290 |
8703.70.17 |
- - - - Of a cylinder capacity exceeding 2,000 cc |
|
|
|
- - - Sedan: |
|
291 |
8703.70.18 |
- - - - Of a cylinder capacity not exceeding 1,500 cc: |
|
|
|
- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive: |
|
292 |
8703.70.25 |
- - - - Of a cylinder capacity not exceeding 2,000 cc: |
|
|
|
- - Other: |
|
293 |
8703.70.31 |
- - - Go-karts |
|
|
|
- - - All-Terrain Vehicles: |
|
294 |
8703.70.32 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
295 |
8703.70.33 |
- - - - Of a cylinder capacity exceeding 1,000 cc |
|
|
|
- - - Hearses: |
|
296 |
8703.70.41 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
297 |
8703.70.42 |
- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
|
|
|
- - - Prison vans: |
|
298 |
8703.70.51 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
299 |
8703.70.52 |
- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
|
|
|
- - - Motor-homes: |
|
300 |
8703.70.56 |
- - - - Of a cylinder capacity not exceeding 1,500 cc: |
|
301 |
8703.70.57 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc: |
|
302 |
8703.70.58 |
- - - - Of a cylinder capacity exceeding 2,000 cc |
|
|
|
- - - Sedan: |
|
303 |
8703.70.63 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
304 |
8703.70.64 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
305 |
8703.70.65 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
|
|
- - - Other motor cars (including station wagons and sports cars, but not including vans), of four-wheel drive: |
|
306 |
8703.70.73 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
307 |
8703.70.74 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
308 |
8703.70.75 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
|
|
- - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive: |
|
309 |
8703.70.83 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
310 |
8703.70.84 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
311 |
8703.70.85 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
|
|
- - - Other: |
|
312 |
8703.70.91 |
- - - - Of a cylinder capacity not exceeding 1,000 cc: |
|
313 |
8703.70.92 |
- - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: |
|
314 |
8703.70.93 |
- - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc: |
|
315 |
8703.70.94 |
- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc: |
|
316 |
8703.70.95 |
- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc: |
|
|
8703.90 |
- Other: |
|
|
|
- - Other: |
|
317 |
8703.90.91 |
- - - Go-karts |
|
318 |
8703.90.92 |
- - - All-Terrain Vehicles |
|
319 |
8703.90.93 |
- - - Ambulances |
|
320 |
8703.90.94 |
- - - Hearses |
|
321 |
8703.90.95 |
- - - Prison vans |
|
322 |
8703.90.96 |
- - - Motor-homes |
|
323 |
8703.90.97 |
- - - Sedan |
|
324 |
8703.90.98 |
- - - Other motor cars (including station wagons and sports cars, but not including vans): |
|
325 |
8703.90.99 |
- - - Other |
|
|
|
|
|
326 |
8710.00.00 |
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. |
|
|
|
|
|
|
87.11 |
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. |
|
|
8711.10 |
- With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc; |
|
|
|
- - Completely Knocked Down: |
|
327 |
8711.10.12 |
- - - Mopeds and motorised bicycles |
|
328 |
8711.10.14 |
- - - Powered kick scooter; pocket motorcycle |
|
329 |
8711.10.15 |
- - - Motorbikes and scooters |
|
330 |
8711.10.19 |
- - - Other |
|
|
|
- - Other: |
|
331 |
8711.10.92 |
- - - Mopeds and motorised bicycles |
|
332 |
8711.10.94 |
- - - Powered kick scooter; pocket motorcycle |
|
333 |
8711.10.95 |
- - - Motorbikes and scooters |
|
334 |
8711.10.99 |
- - - Other |
|
|
8711.20 |
- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: |
|
|
|
- - Completely Knocked Down: |
|
335 |
8711.20.11 |
- - - Motocross motorcycles |
|
336 |
8711.20.12 |
- - - Mopeds and motorised bicycles |
|
337 |
8711.20.13 |
- - - Pocket motorcycles |
|
|
|
- - - Motorcycles (with or without side-cars), including motor scooters: |
|
338 |
8711.20.16 |
- - - - Other |
|
|
|
- - Other: |
|
339 |
8711.20.91 |
- - - Motocross motorcycles |
|
340 |
8711.20.92 |
- - - Mopeds and motorised bicycles |
|
341 |
8711.20.93 |
- - - Pocket motorcycles |
|
|
|
- - - Motorcycles (with or without side-cars), including motor scooters: |
|
342 |
8711.20.94 |
- - - - Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc: |
|
343 |
8711.20.95 |
- - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc: |
|
344 |
8711.20.96 |
- - - - Other |
|
345 |
8711.20.99 |
- - - Other |
|
|
8711.60 |
- With only electric motor for propulsion: |
|
|
|
- - Completely Knocked Down: |
|
346 |
8711.60.11 |
- - - Bicycles |
|
347 |
8711.60.12 |
- - - Kick scooters, self-balancing cycles; pocket motorcycles |
|
348 |
8711.60.13 |
- - - Other motorcycles |
|
349 |
8711.60.19 |
- - - Other |
|
|
|
- - Other: |
|
350 |
8711.60.91 |
- - - Bicycles |
|
351 |
$711.60.92 |
- - - Kick scooters, self-balancing cycles; pocket motorcycles |
|
352 |
8711.60.93 |
- - - Other motorcycles |
|
353 |
8711.60.99 |
- - - Other |
|
|
8711.90 |
- Other: |
|
354 |
8711.90.60 |
- - Other, Completely Knocked Down |
|
355 |
8711.90.90 |
- - Other |
|
|
|
|
|
|
|
Chapter 93 |
|
|
|
Arms and ammunition; parts and accessories thereof |
|
|
|
|
|
|
93.01 |
Military weapons, other than revolvers, pistols and the arms of heading 93.07. |
|
356 |
9301.10.00 |
- Artillery weapons (for example, guns, howitzers and mortars) |
|
357 |
9301.20.00 |
- Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors |
|
358 |
9301.90.00 |
- Other |
|
|
|
|
|
359 |
9302.00.00 |
Revolvers and pistols, other than those of heading 93.03 or 93.04. |
|
|
|
|
|
|
93.03 |
Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns). |
|
360 |
9303.10.00 |
- Muzzle-loading firearms |
|
|
9303.20 |
- Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles |
|
361 |
9303.20.10 |
- - Hunting shotguns |
|
362 |
9303.20.90 |
- - Other |
|
|
9303.30 |
- Other sporting, hunting or target-shooting rifles: |
|
363 |
9303.30.10 |
- - Hunting rifles |
|
364 |
9303.30.90 |
- - Other |
|
365 |
9303.90.00 |
- Other |
|
|
|
|
|
|
93.04 |
Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07. |
|
366 |
9304.00.10 |
- Air guns, operating at a pressure of less than 7 kgf/cm2 |
|
367 |
9304.00.90 |
- Other |
|
|
|
|
|
|
93.05 |
Parts and accessories of articles of headings 93.01 to 93.04. |
|
368 |
9305.10.00 |
- Of revolvers or pistols |
|
369 |
9305.20.00 |
- Of shotguns or rifles of heading 93.03 |
|
|
|
- Other: |
|
|
9305.91 |
- - Of military weapons of heading 93.01: |
|
370 |
9305.91.10 |
- - - Of leather or textile material |
|
371 |
9305.91.90 |
- - - Other |
|
|
9305.99 |
- - Other: |
|
|
|
- - - Of goods of subheading 9304.00.90: |
|
372 |
9305.99.11 |
- - - - Of leather or textile material |
|
373 |
9305.99.19 |
- - - - Other |
|
|
|
- - - Other: |
|
374 |
9305.99.91 |
- - - - Of leather or textile material |
|
375 |
9305.99.99 |
- - - - Other |
|
|
|
|
|
|
93.06 |
Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. |
|
|
|
- Shotgun cartridges and parts thereof; air gun pellets: |
|
376 |
9306.21.00 |
- - Cartridges |
|
377 |
9306.29.00 |
- - Other |
|
|
9306.30 |
- Other cartridges and parts thereof: |
|
|
|
- - For revolvers and pistols of heading 93.02: |
|
378 |
9306.30.11 |
- - - .22 calibre cartridges |
|
379 |
9306.30.19 |
- - - Other |
|
380 |
9306.30.20 |
- - Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof |
|
381 |
9306.30.30 |
- - For sporting, hunting or target-shooting guns, rifles and carbines, other shotguns |
|
|
|
- - Other: |
|
382 |
9306.30.91 |
- - - .22 calibre cartridges |
|
383 |
9306.30.99 |
- - - Other |
|
384 |
9306.90.00 |
- Other |
|
|
|
|
|
385 |
9307.00.00 |
Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor. |
Notes:
1. The goods of headings 8702, 8703 and 8711 are not granted with special preferential tariff rates under Trade Agreement between Vietnam and Laos.
LIST OF GOODS GRANTED WITH ANNUAL TARIFF-RATE QUOTAS
UNDER THE TRADE AGREEMENT BETWEEN VIETNAM AND LAOS
(Issued together with Decree No. 90/2021/ND-CP dated October 19, 2021 of the
Government)
1. The quota for imports of unmanufactured tobacco and tobacco refuse is 3,000 tonnes, including:
|
No. |
HS code |
Description of goods |
|
|
24.01 |
Unmanufactured tobacco; tobacco refuse. |
|
|
2401.10 |
- Tobacco, not stemmed/stripped: |
|
1 |
2401.10.10 |
- - Virginia type, flue-cured |
|
2 |
2401.10.20 |
- - Virginia type, other than flue-cured |
|
3 |
2401.10.40 |
- - Burley type |
|
4 |
2401.10.50 |
- - Other, flue-cured |
|
5 |
2401.10.90 |
- - Other |
|
|
2401.20 |
- Tobacco, partly or wholly stemmed/stripped: |
|
6 |
2401.20.10 |
- - Virginia type, flue-cured |
|
7 |
2401.20.20 |
- - Virginia type, other than flue-cured |
|
8 |
2401.20.30 |
- - Oriental type |
|
9 |
2401.20.40 |
- - Burley type |
|
10 |
2401.20.50 |
- - Other, flue-cured |
|
11 |
2401.20.90 |
- - Other |
|
|
2401.30 |
- Tobacco refuse: |
|
12 |
2401 30.10 |
- - Tobacco stems |
|
13 |
2401.30.90 |
- - Other |
2. The quota for imports of rice is 70,000 tonnes, including:
|
No. |
HS code |
Description of goods |
|
|
10.06 |
Rice. |
|
|
1006.10 |
- Rice in the husk (paddy or rough): |
|
1 |
1006.10.90 |
- - Other |
|
|
1006.20 |
- Husked (brown) rice: |
|
2 |
1006.20.10 |
- - Hom Mali rice |
|
3 |
1006.20.90 |
- - Other |
Notes:
1. All above-mentioned goods are classified under AHTN 2017.
2. The C/O used for above-mentioned goods is C/O form S.
------------------------------------------------------------------------------------------------------
This translation is made by THƯ VIỆN PHÁP LUẬT, Ho Chi Minh City, Vietnam and
for reference purposes only. Its copyright is owned by THƯ VIỆN PHÁP LUẬT
and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed

